Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Acts
In force
Text
Details
Authorises
Downloads
All versions
Interactions
Customs Tariff Act 1995
In force
Administered by
Department of Home Affairs
Superseded version
Click for more info
View latest version
Order print copy
Save this title to My Account
Set up an alert
C2013C00072
01 January 2013
-
28 February 2013
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Volume 1
Collapse
Part 1—Preliminary
1 Short title [see Note 1]
2 Commencement
3 Definitions
4 Headings in Schedule 3
5 Items in Schedule 4
6 Tariff classification
7 Rules for classifying goods in Schedule 3
8 Application of Schedule 4
9 Rates of duty—ad valorem duties
10 Certain words etc. are rates of duty
11 Rates of duty—phasing rates
12 Classes of countries and places in relation to which special rates apply
13 When goods are the produce or manufacture of a particular country or place
13A When goods are US originating goods
13B When goods are Thai originating goods
13C When goods are New Zealand originating goods
13D When goods are Chilean originating goods
13E When goods are ASEAN Australia New Zealand (AANZ) originating goods
13F When goods are Malaysian originating goods
14 Application of rates of duty in relation to countries and places
Collapse
Part 2—Duties of Customs
15 Imposition of duties
16 Calculation of duty
16A Special safeguards for Thai originating goods
17 Rates for goods with constituents etc.
18 Calculation of concessional duty
19 Indexation of rates of duty
19A Changes of rates of duty
20 Duty where goods consist of certain containers and certain contents
Collapse
Part 3—Miscellaneous
20A Regulations
21 Repeal of the Customs Tariff Act 1987 etc.
22 Transitional
Schedule 1—Classes of countries and places in relation to which special rates apply
Part 1—Forum Island Countries
Collapse
Part 2—Least Developed Countries
Division 1—Countries that are Least Developed Countries
Division 2—Other countries and places that are treated as Least Developed Countries
Collapse
Part 3—Developing Countries Subject to DC rates of duty
Division 1—Countries subject to DC rates of duty
Division 2—Places subject to DC rates of duty
Collapse
Part 4—Developing Countries subject to DCS rates of duty
Division 1—Countries subject to DCS rates of duty
Division 2—Places subject to DCS rates of duty
Collapse
Part 5—Developing Countries subject to DCT rates of duty
Division 1—Countries subject to DCT rates of duty
Division 2—Places subject to DCT rates of duty
Schedule 2—General rules for the interpretation of Schedule 3
Collapse
Volume 2
Schedule 3—Classification of goods and general and special rates of duty
Collapse
Section I—Live animals; animal products
Notes.
Chapter 1—Live animals
Note.
Chapter 2—Meat and edible meat offal
Note.
Chapter 3—Fish and crustaceans, molluscs and other aquatic invertebrates
Notes.
Chapter 4—Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Notes.
Subheading Notes.
Chapter 5—Products of animal origin, not elsewhere specified or included
Notes.
Collapse
Section II—Vegetable products
Note.
Collapse
Chapter 6—Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes.
Collapse
Chapter 7—Edible vegetables and certain roots and tubers
Notes.
Collapse
Chapter 8—Edible fruit and nuts; peel of citrus fruit or melons
Notes.
Collapse
Chapter 9—Coffee, tea, mate and spices
Notes.
Collapse
Chapter 10—Cereals
Notes.
Subheading Note.
Collapse
Chapter 11—Products of the milling industry; malt; starches; inulin; wheat gluten
Notes.
Collapse
Chapter 12—Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes.
Subheading Note.
Collapse
Chapter 13—Lac; gums, resins and other vegetable saps and extracts
Note.
Collapse
Chapter 14—Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes.
Collapse
Section III—Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Collapse
Chapter 15—Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Notes.
Subheading Note.
Additional Note.
Collapse
Section IV—Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Note.
Collapse
Chapter 16—Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Notes.
Subheading Notes.
Collapse
Chapter 17—Sugars and sugar confectionery
Note.
Subheading Notes.
Collapse
Chapter 18—Cocoa and cocoa preparations
Notes.
Collapse
Chapter 19—Preparations of cereals, flour, starch or milk; pastrycooks’ products
Notes.
Collapse
Chapter 20—Preparations of vegetables, fruit, nuts or other parts of plants
Notes.
Subheading Notes.
Additional Notes.
Collapse
Chapter 21—Miscellaneous edible preparations
Notes.
Additional Note.
Collapse
Chapter 22—Beverages, spirits and vinegar
Notes.
Subheading Note.
Additional Notes.
Collapse
Chapter 23—Residues and waste from the food industries; prepared animal fodder
Note.
Subheading Note.
Collapse
Chapter 24—Tobacco and manufactured tobacco substitutes
Note.
Subheading Note.
Additional Note.
Collapse
Section V—Mineral products
Collapse
Chapter 25—Salt; sulphur; earths and stone; plastering materials, lime and cement
Notes.
Collapse
Chapter 26—Ores, slag and ash
Notes.
Subheading Notes.
Collapse
Chapter 27—Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Notes.
Subheading Notes.
Additional Notes.
Collapse
Section VI—Products of the chemical or allied industries
Notes.
Collapse
Chapter 28—Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Notes.
Subheading Note.
Additional Note.
Sub-Chapter I—Chemical elements
Sub-Chapter II—Inorganic acids and inorganic oxygen compounds of non metals
Sub-Chapter III—Halogen or sulphur compounds of non metals
Sub-Chapter IV—Inorganic bases and oxides, hydroxides and peroxides of metal
Sub-Chapter V—Salts and peroxysalts, of inorganic acids and metals
Sub-Chapter VI—Miscellaneous
Collapse
Chapter 29—Organic chemicals
Notes.
Subheading Notes.
Additional Notes.
Sub-Chapter I—Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub-Chapter II—Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub-Chapter III—Phenols, phenol-alcohols, and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub-Chapter IV—Ethers, alcohol peroxides, ether peroxides, ketone peroxides, epoxides with a three-membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub-Chapter V—Aldehyde-function compounds
Sub-Chapter VI—Ketone-function compounds and quinone function compounds
Sub-Chapter VII—Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub-Chapter VIII—Esters of inorganic acids of non metals and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub-Chapter IX—Nitrogen-function compounds
Sub-Chapter X—Organo-inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides
Sub-Chapter XI—Provitamins, vitamins and hormones
Sub-Chapter XII—Glycosides and vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
Sub-Chapter XIII—Other organic compounds
Collapse
Chapter 30—Pharmaceutical products
Notes.
Additional Note.
Collapse
Chapter 31—Fertilisers
Notes.
Collapse
Chapter 32—Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Notes.
Collapse
Chapter 33—Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Notes.
Collapse
Chapter 34—Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster
Notes.
Collapse
Chapter 35—Albuminoidal substances; modified starches; glues; enzymes
Notes.
Collapse
Chapter 36—Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Notes.
Collapse
Chapter 37—Photographic or cinematographic goods
Notes.
Collapse
Chapter 38—Miscellaneous chemical products
Notes.
Subheading Notes.
Collapse
Volume 3
Schedule 3—Classification of goods and general and special rates of duty
Collapse
Section VII—Plastics and articles thereof; rubber and articles thereof
Notes.
Additional Note.
Chapter 39—Plastics and articles thereof
Notes.
Subheading Notes.
Additional Notes.
Sub Chapter I—Primary forms
Sub Chapter II—Waste, parings and scrap; semi manufactures; articles
Chapter 40—Rubber and articles thereof
Notes.
Collapse
Section VIII—Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
Collapse
Chapter 41—Raw hides and skins (other than furskins) and leather
Notes.
Collapse
Chapter 42—Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
Notes.
Collapse
Chapter 43—Furskins and artificial fur; manufactures thereof
Notes.
Collapse
Section IX—Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Collapse
Chapter 44—Wood and articles of wood; wood charcoal
Notes.
Subheading Notes.
Additional Note.
Collapse
Chapter 45—Cork and articles of cork
Note.
Collapse
Chapter 46—Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Notes.
Collapse
Section X—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
Collapse
Chapter 47—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Note.
Collapse
Chapter 48—Paper and paperboard; articles of paper pulp, of paper or of paperboard
Notes.
Subheading Notes.
Additional Notes.
Collapse
Chapter 49—Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Notes.
Collapse
Section XI—Textiles and textile articles
Notes.
Subheading Notes.
Additional Notes.
Chapter 50—Silk
Collapse
Chapter 51—Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Note.
Collapse
Chapter 52—Cotton
Subheading Note.
Chapter 53—Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Collapse
Chapter 54—Man made filaments; strip and the like of man made textile materials
Notes.
Collapse
Chapter 55—Man made staple fibres
Note.
Collapse
Chapter 56—Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Notes.
Collapse
Chapter 57—Carpets and other textile floor coverings
Notes.
Additional Notes.
Collapse
Chapter 58—Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Notes.
Additional Note.
Collapse
Chapter 59—Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Notes.
Collapse
Volume 4
Schedule 3—Classification of goods and general and special rates of duty
Collapse
Section XI—Textiles and textile articles
Chapter 60—Knitted or crocheted fabrics
Notes.
Chapter 61—Articles of apparel and clothing accessories, knitted or crocheted
Notes.
Additional Note.
Chapter 62—Articles of apparel and clothing accessories, not knitted or crocheted
Notes.
Additional Note.
Chapter 63—Other made up textile articles; sets; worn clothing and worn textile articles; rags
Notes.
Sub-Chapter I—Other made up textile articles
Sub-Chapter II—Sets
Sub-Chapter III—Worn clothing and worn textile articles; rags
Collapse
Section XII—Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair
Collapse
Chapter 64—Footwear, gaiters and the like; parts of such articles
Notes.
Subheading Note.
Collapse
Chapter 65—Headgear and parts thereof
Notes.
Collapse
Chapter 66—Umbrellas, sun umbrellas, walking-sticks, seat sticks, whips, riding-crops, and parts thereof
Notes.
Collapse
Chapter 67—Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Notes.
Collapse
Section XIII—Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
Collapse
Chapter 68—Articles of stone, plaster, cement, asbestos, mica or similar materials
Notes.
Collapse
Chapter 69—Ceramic products
Notes.
Sub-Chapter I—Goods of siliceous fossil meals or of similar siliceous earths, and refractory goods
Sub-Chapter II—Other ceramic products
Collapse
Chapter 70—Glass and glassware
Notes.
Subheading Note.
Collapse
Section XIV—Natural or cultured pearls, precious or semi precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Collapse
Chapter 71—Natural or cultured pearls, precious or semi precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Notes.
Subheading Notes.
Sub-Chapter I—Natural or cultured pearls and precious or semi precious stones
Sub-Chapter II—Precious metals and metals clad with precious metal
Sub-Chapter III—Jewellery, goldsmiths’ and silversmiths’ wares and other articles
Collapse
Section XV—Base metals and articles of base metal
Notes.
Collapse
Chapter 72—Iron and steel
Notes.
Subheading Notes.
Additional Note.
Sub-Chapter I—Primary materials; products in granular or powder form
Sub-Chapter II—Iron and non alloy steel
Sub-Chapter III—Stainless steel
Sub-Chapter IV—Other alloy steel; hollow drill bars and rods, of alloy or non alloy steel
Collapse
Chapter 73—Articles of iron or steel
Notes.
Additional Note.
Collapse
Volume 5
Schedule 3—Classification of goods and general and special rates of duty
Collapse
Section XV—Base metals and articles of base metal
Chapter 74—Copper and articles thereof
Note.
Subheading Note.
Chapter 75—Nickel and articles thereof
Note.
Subheading Notes.
Chapter 76—Aluminium and articles thereof
Note.
Subheading Notes.
Chapter 78—Lead and articles thereof
Note.
Subheading Note.
Chapter 79—Zinc and articles thereof
Note.
Subheading Note.
Chapter 80—Tin and articles thereof
Note.
Subheading Note.
Chapter 81—Other base metals; cermets; articles thereof
Subheading Note.
Chapter 82—Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Notes.
Chapter 83—Miscellaneous articles of base metal
Notes.
Collapse
Section XVI—Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Notes.
Additional Notes.
Collapse
Chapter 84—Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Notes.
Subheading Notes.
Additional Notes.
Collapse
Chapter 85—Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Notes.
Subheading Note.
Additional Notes.
Collapse
Section XVII—Vehicles, aircraft, vessels and associated transport equipment
Notes.
Collapse
Chapter 86—Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro mechanical) traffic signalling equipment of all kinds
Notes.
Collapse
Chapter 87—Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Notes.
Additional Notes.
Collapse
Chapter 88—Aircraft, spacecraft, and parts thereof
Subheading Note.
Collapse
Chapter 89—Ships, boats and floating structures
Note.
Collapse
Section XVIII—Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Collapse
Chapter 90—Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Notes.
Additional Notes.
Collapse
Chapter 91—Clocks and watches and parts thereof
Notes.
Collapse
Chapter 92—Musical instruments; parts and accessories of such articles
Notes.
Collapse
Section XIX—Arms and ammunition; parts and accessories thereof
Collapse
Chapter 93—Arms and ammunition; parts and accessories thereof
Notes.
Collapse
Section XX—Miscellaneous manufactured articles
Collapse
Chapter 94—Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Notes.
Collapse
Chapter 95—Toys, games and sports requisites; parts and accessories thereof
Notes.
Subheading Note.
Collapse
Chapter 96—Miscellaneous manufactured articles
Notes.
Collapse
Section XXI—Works of art, collectors’ pieces and antiques
Collapse
Chapter 97—Works of art, collectors’ pieces and antiques
Notes.
Additional Notes.
Collapse
Volume 6
Schedule 4—Concessional rates of duty
Part I—General concessions for prescribed persons, bodies, authorities or countries
Part II—General concessions for prescribed classes of goods
Part III—Other concessions for prescribed goods
Schedule 5—US originating goods
Schedule 6—Thai originating goods
Schedule 7—Chilean originating goods
Schedule 8—ASEAN Australia New Zealand (AANZ) originating goods
Schedule 9—Malaysian originating goods
Volume 7
Australian GovernmentAustralian Government