Working tariff Page

This is an online version of the Australian Customs Service document titled 'Combined Australian Customs Tariff Nomenclature and Statistical Classification', commonly known as the Working Tariff.

As you scroll down this page, you will see a large number of files in Acrobat PDF format. Divided between these files are the contents of the working tariff and the Schedule of Concessional Instruments (Tariff Concessions and by-laws) files. The Schedule of Concessional Instruments (Tariff Concessions) files under the relevant Chapter headings is current as at 17 August 2011 .

The Tariff comprises the Act and eight Schedules.

  • Schedule 1 is a list of countries and places whose originating goods may receive a preferential rate of duty.
  • Schedule 2 contains the Interpretative Rules for classifying goods in Schedule 3.
  • Schedule 3 is the list of tariff classifications and applicable rates of duty. Schedule 3 is divided into 21 sections and 97 chapters. The sections and chapters in Schedule 3 also contain legal Notes, including Australian Additional Notes that make legal direction about the classification of some goods, and must be used where relevant.
  • Schedule 4 lists those classes of goods for which a concessional rate of duty applies.
  • Schedule 5 is a list of tariff classifications under which US-originating goods are NOT entitled to a free rate of duty and the duty rates which apply.
  • Schedule 6 is a list of tariff classifications under which Thai-originating goods are NOT entitled to a free rate of duty and the duty rates which apply.
  • Schedule 7 is a list of tariff classifications under which Chilean originating goods are NOT entitled to a free rate of duty and the duty rates which apply.
  • Schedule 8 is a list of tariff classifications under which AANZ originating goods are NOT entitled to a free rate of duty and the duty rates which apply.

The concessional items in Schedule 4 are, in some cases, further conditioned by departmental by-laws. These by-laws are published in the Schedule of Concessional Instruments, Part 2. For ease of reference, PDF files containing the by-laws are included under Schedule 4 on this page.

Item 50 in Schedule 4 makes provision for a Tariff Concession Order (TCO) to apply to specified goods. TCOs are published in the Schedule of Concessional Instruments, Part 1. For ease of reference, PDF files of TCOs relevant to a particular Chapter in Schedule 3 are included under that Chapter. Item 50 of Schedule 4 applies to all TCOs unless other specified.

A small number of items in Schedule 5, covering footwear of Chapter 64, apply in respect to "prescribed goods only". These prescribed goods are specified in Schedule 1 of the Customs Tariff Regulations 2004.

While every effort has been made to ensure the accuracy of the information contained in these documents, final reference should be made to the published copy of the Tariff Working Pages, which can be obtained by completing a Publication Order/Payment Form or by telephoning 02 6275 5721.

Disclaimer
The following information is provided as a guide for general purposes only. The information should be read in conjunction with the Customs Tariff Act 1995. The information should not be relied upon for the purpose of any particular action or decision unless it is read in conjunction with the Customs Tariff Act 1995.

    Title File
 Customs Tariff Act 1995  
 Contents And Introduction   118kb
 Customs Tariff Act 1995   123kb
 Schedule 1 - List of countries to which special rates apply   70kb
 Schedule 2 - Rules for the interpretation of Schedule 3   111kb
 Schedule 3 - Listing of Goods, their classification and duty rates  
 Section 1 - Live animals; animal products   76kb
 Chapter 1 - Live animals  
 Notes   104kb
 Goods   34kb
 Chapter 2 - Meat and edible meat offal  
 Notes   89kb
 Goods   365kb
 Chapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates  
 Notes   101kb
 Goods   86kb
 Chapter 4 - Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included  
 Notes   117kb
 Goods   339kb
 Chapter 5 - Products of animal origin, not elsewhere specified or included  
 Notes   110kb
 Goods   211kb
 Section 2 - Vegetable products   72kb
 Chapter 6 - Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage  
 Notes   97kb
 Goods   170kb
 Chapter 7 - Edible vegetables and certain roots and tubers  
 Notes   123kb
 Goods   490kb
 Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons  
 Notes   106kb
 Goods   396kb
 Chapter 9 - Coffee, tea, mate and spices  
 Notes   113kb
 Goods   282kb
 Chapter 10 - Cereals  
 Notes   108kb
 Goods   148kb
 Chapter 11 - Products of the milling industry; malt; starches; inulin; wheat gluten  
 Notes   154kb
 Goods   243kb
 Chapter 12 - Oil seeds and oleginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder  
 Notes   144kb
 Goods   105kb
 Chapter 13 - Lac; gums, resins and other vegetable saps and extracts  
 Notes   117kb
 Goods   77kb
 Chapter 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included  
 Notes   125kb
 Goods   135kb
 Section 3 - Animal or vegatable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes   71kb
 Chapter 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes  
 Notes   140kb
 Goods   415kb
 Tariff Concessions   13kb
 Section 4 - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes   75kb
 Chapter 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates  
 Notes   93kb
 Goods   272kb
 Chapter 17 - Sugars and sugar confectionery  
 Notes   106kb
 Goods   209kb
 Tariff Concessions   14kb
 Chapter 18 - Cocoa and cocoa preparations  
 Notes   102kb
 Goods   153kb
 Chapter 19 - Preparations of cereals, flour, starch, or milk; pastrycooks' products  
 Notes   118kb
 Goods   214kb
 Chapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants  
 Notes   136kb
 Goods   542kb
 Tariff Concessions   13kb
 Chapter 21 - Miscellaneous edible preparations  
 Notes   108kb
 Goods   234kb
 Chapter 22 - Beverages, spirits and vinegar  
 Notes   59kb
 Goods   134kb
 Tariff Concessions   14kb
 Chapter 23 - Residues and waste from the food industries; prepared animal fodder  
 Notes   109kb
 Goods   224kb
 Chapter 24 - Tobacco and manufactured tobacco substitutes  
 Notes   103kb
 Goods   58kb
 Section 5 - Mineral products   67kb
 Chapter 25 - Salt; sulphur; earths and stone; plastering materials, lime and cement  
 Notes   169kb
 Goods   474kb
 Tariff Concessions   16kb
 Chapter 26 - Ores, slag and ash  
 Notes   142kb
 Goods   253kb
 Chapter 27 - Minerals fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes  
 Notes   141kb
 Goods   181kb
 Tariff Concessions   14kb
 Section 6 - Products of the chemical or allied industries   104kb
  Chapter 28 - Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes  
 Notes   201kb
 Goods - 2801 to 2826.90.00   578kb
 Goods - 2827 to 2853.00.00   298kb
 Tariff Concessions   17kb
 Chapter 29 - Organic chemicals  
 Notes   222kb
 Goods - 2901 to 2914.29.00   729kb
 Goods - 2914.3 to 2921.11.00   70kb
 Goods - 2921.19.00 to 2942.00.00   202kb
 Tariff Concessions   37kb
 Chapter 30 - Pharmaceutical products  
 Notes   138kb
 Goods   352kb
 Tariff Concessions   32kb
 Chapter 31 - Fertilisers  
 Notes   113kb
 Goods   216kb
 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   130kb
 Goods   68kb
 Tariff Concessions   73kb
 Chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations  
 Notes   108kb
 Goods   53kb
 Tariff Concessions   15kb
 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  
 Notes   127kb
 Goods   347kb
 Tariff Concessions   26kb
 Chapter 35 - Albuminoidal substances; modified starches; glues; enzymes  
 Notes   112kb
 Goods   184kb
 Tariff Concessions   25kb
 Chapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations  
 Notes   99kb
 Goods   148kb
 Tariff Concessions   24kb
 Chapter 37 - Photographic or cinematographic goods  
 Notes   95kb
 Goods   358kb
 Tariff Concessions   42kb
 Chapter 38 - Miscellaneous chemical products  
 Notes   173kb
 Goods   88kb
 Tariff Concessions   115kb
 Section 7 - Plastics and articles thereof; rubber and articles thereof   84kb
 Chapter 39 - Plastics and articles thereof  
 Notes   199kb
 Goods - 3901 to 3920.99.00   688kb
 Goods - 3921 to 3926.90.90   457kb
 Tariff Concessions - 3901 to 3920.99.00   227kb
 Tariff Concessions - 3921 to 3926.90.90   224kb
 Chapter 40 - Rubber and articles thereof  
 Notes   146kb
 Goods   754kb
 Tariff Concessions   150kb
 Section 8 - Raw hides and skins, leather, furskins and articles thereof, saddlery and harness, travel...   79kb
 Chapter 41 - Raw hides and skins (other than furskins) and leather  
 Notes   144kb
 Goods   607kb
 Tariff Concessions   16kb
 Chapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)  
 Notes   152kb
 Goods   351kb
 Tariff Concessions   42kb
 Chapter 43 - Furskins and artifical fur; manufactures thereof  
 Notes   109kb
 Goods   199kb
 Tariff Concessions   14kb
 Section 9 - Wood and articles of wood; wood charcol; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork...   68kb
 Chapter 44 - Wood and articles of wood; wood charcoal  
 Notes   170kb
 Goods   835kb
 Tariff Concessions   25kb
 Chapter 45 - Cork and articles of cork  
 Notes   98kb
 Goods   132kb
 Tariff Concessions   15kb
 Chapter 46 - Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork  
 Notes   118kb
 Goods   146kb
 Section 10 - Pulp of wood or of other cellulosic material, recovered (waste and scrap) paper and paperboard, and articles thereof...   86kb
 Chapter 47 - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard  
 Notes   108kb
 Goods   187kb
 Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard  
 Notes   236kb
 Goods - 4801 to 4805.24.99   737kb
 Goods - 4805.25 to 4823.90.90   208kb
 Tariff Concessions - 4801 to 4805.24.99   23kb
 Tariff Concessions - 4805.25 to 4823.90.90   67kb
  Chapter 49 - Printed books, newpaper, pictures and other products of the printing industry; manuscripts, typescripts and plans  
 Notes   120kb
 Goods   243kb
 Tariff Concessions   25kb
 Section 11 - Textiles and textile articles   248kb
 Chapter 50 - Silk  
 Notes   83kb
 Goods   157kb
 Chapter 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric  
 Notes   107kb
 Goods   333kb
 Tariff Concessions   20kb
 Chapter 52 - Cotton  
 Notes   100kb
 Goods - 5201.00.00 to 5210.21.00   710kb
 Goods - 5210.29.00 to 5212.25.00   576kb
 Tariff Concessions   31kb
 Chapter 53 - Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn  
 Notes   128kb
 Goods   281kb
 Tariff Concessions   14kb
 Chapter 54 - Man-made filaments  
 Notes   115kb
 Goods   62kb
 Tariff Concessions   52kb
 Chapter 55 - Man-made staple fibres  
 Notes   97kb
 Goods - 5501 to 5513.49.00   647kb
 Goods - 5514 to 5516.94.00   480kb
 Tariff Concessions   32kb
 Chapter 56 - Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof  
 Notes   116kb
 Goods   371kb
 Tariff Concessions   48kb
 Chapter 57 - Carpets and other textile floor coverings  
 Notes   94kb
 Goods   446kb
 Tariff Concessions   17kb
 Chapter 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery  
 Notes   142kb
 Goods   450kb
 Tariff Concessions   29kb
 Chapter 59 - Impregnated, coated, covered or laminted textile fabrics; textile articles of a kind suitable for industrial use  
 Notes   159kb
 Goods   385kb
 Tariff Concessions   40kb
 Chapter 60 - Knitted or crocheted fabrics  
 Notes   95kb
 Goods   434kb
 Tariff Concessions   33kb
 Chapter 61 - Articles of apparel and clothing accessories, knitted or crocheted  
 Notes   157kb
 Goods - 6101 to 6107.29.00   795kb
 Goods - 6107.9 to 6117.90.90   164kb
 Chapter 62 - Articles of apparel and clothing accessories, not knitted or crocheted  
 Notes   155kb
 Goods - 6201 to 6204.69.00   733kb
 Goods - 6205 to 6217.90.90   810kb
 Tariff Concessions   14kb
 Chapter 63 - Other made up textile articles; sets; worn clothing and worn textile articles; rags  
 Notes   117kb
 Goods   755kb
 Tariff Concessions   65kb
 Section 12 - 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..   68kb
 Chapter 64 - Footwear, gaiters and the like; parts of such articles  
 Notes   129kb
 Goods   586kb
 Tariff Concessions   17kb
 Chapter 65 - Headgear and parts thereof  
 Notes   113kb
 Goods   191kb
 Chapter 66 - Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof  
 Notes   111kb
 Goods   133kb
 Tariff Concessions   9kb
 Chapter 67 - Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair  
 Notes   110kb
 Goods   122kb
  Section 13 - Articles of stone, plaster, cement, asbestos, mica or similar materials, ceramic products, glass and glassware.   81kb
 Chapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar materials  
 Notes   128kb
 Goods   67kb
 Tariff Concessions   49kb
 Chapter 69 - Ceramic products  
 Notes   129kb
 Goods   375kb
 Tariff Concessions   61kb
 Chapter 70 - Glass and glassware  
 Notes   138kb
 Goods   684kb
 Tariff Concessions   60kb
 Section 14 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin.   78kb
 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   162kb
 Goods   113kb
 Tariff Concessions   10kb
 Section 15 - Base metals and articles of base metal   124kb
 Chapter 72 - Iron and steel  
 Notes   197kb
 Goods - 7201 to 7221.00.00   694kb
 Goods - 7222 to 7229.90.90   103kb
 Tariff Concessions - 7201 to 7221.00.00   79kb
 Tariff Concessions - 7222 to 7229.90.90   80kb
 Chapter 73 - Articles of iron or steel  
 Notes   115kb
 Goods - 7301 to 7310.29.00   581kb
 Goods - 7311.00.00 to 7326.90.90   648kb
 Tariff Concessions - 7301 to 7310.29.00   148kb
 Tariff Concessions - 7311.00.00 to 7326.90.90   164kb
 Chapter 74 - Copper and articles thereof  
 Notes   210kb
 Goods   50kb
 Tariff Concessions   45kb
 Chapter 75 - Nickel and articles thereof  
 Notes   147kb
 Goods   165kb
 Tariff Concessions   9kb
 Chapter 76 - Aluminium and articles thereof  
 Notes   160kb
 Goods   415kb
 Tariff Concessions   91kb
 Chapter 78 - Lead and articles thereof  
 Notes   162kb
 Goods   152kb
 Chapter 79 - Zinc and articles thereof  
 Notes   145kb
 Goods   139kb
 Tariff Concessions   16kb
 Chapter 80 - Tin and articles thereof  
 Notes   142kb
 Goods   132kb
 Chapter 81 - Other base metals; cermets; articles thereof  
 Notes   116kb
 Goods   319kb
 Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal  
 Notes   131kb
 Goods   522kb
 Tariff Concessions   201kb
 Chapter 83 - Miscellaneous articles of base metals  
 Notes   106kb
 Goods   290kb
 Tariff Concessions   75kb
 Section 16 - 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...   136kb
 Chapter 84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof  
 Notes   249kb
 Goods - 8401 to 8411.22.00   644kb
 Goods - 8411.8 to 8417.90.00   164kb
 Goods - 8418 to 8424.90.90   302kb
 Goods - 8425 to 8443.39.00   811kb
 Goods - 8443.9 to 8466.94.00   341kb
 Goods - 8467 to 8478.90.00   755kb
 Goods - 8479 to 8487.90.00   182kb
 Tariff Concessions - 8401 to 8411.22.00   69kb
 Tariff Concessions - 8411.8 to 8417.90.00   215kb
 Tariff Concessions - 8418 to 8424.90.90   423kb
 Tariff Concessions - 8425 to 8443.39.00   466kb
 Tariff Concessions - 8443.9 to 8466.94.00   84kb
 Tariff Concessions - 8467 to 8478.90.00   266kb
 Tariff Concessions - 8479 to 8487.90.00   475kb
 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   189kb
 Goods - 8501 to 8511.40.90   667kb
 Goods - 8511.50 to 8523.29.00   99kb
 Goods - 8523.40.00 to 8535.90.00   730kb
 Goods - 8536 to 8543.90.90   748kb
 Goods - 8544 to 8548.90.90   66kb
 Tariff Concessions - 8501 to 8511.40.90   208kb
 Tariff Concessions - 8511.50 to 8523.29.00   141kb
 Tariff Concessions - 8523.40.00 to 8535.90.00   107kb
 Tariff Concessions - 8536 to 8543.90.90   141kb
 Tariff Concessions - 8544 to 8548.90.90   56kb
 Section 17 - Vehicles, aircraft, vessels and associated transport equipment   140kb
 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   124kb
 Goods   214kb
 Tariff Concessions   32kb
 Chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof  
 Notes   159kb
 Goods - 8701 to 8706.00.99   661kb
 Goods - 8707 to 8708.40.59   358kb
 Goods - 8708.50 to 8716.90.00   713kb
 Tariff Concessions - 8701 to 8706.00.99   55kb
 Tariff Concessions - 8707 to 8708.40.59   69kb
 Tariff Concessions - 8708.50 to 8716.90.00   182kb
 Chapter 88 - Aircraft, spacecraft, and parts thereof  
 Notes   106kb
 Goods   178kb
 Chapter 89 - Ships, boats and floating structures  
 Notes   106kb
 Goods   280kb
 Tariff Concessions   20kb
 Section 18 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof   64kb
 Chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof  
 Notes   177kb
 Goods - 9001 to 9021.10.20   729kb
 Goods - 9021.10.30 to 9033.00.00   688kb
 Tariff Concessions   52kb
 Chapter 91 - Clocks and watches and parts thereof  
 Notes   111kb
 Goods   376kb
 Tariff Concessions   23kb
 Chapter 92 - Musical instruments; parts and accessories of such articles  
 Notes   106kb
 Goods   284kb
 Tariff Concessions   17kb
 Section 19 - Arms and ammunition, parts and accessories thereof   62kb
 Chapter 93 - Arms and ammunition; parts and accessories thereof  
 Notes   101kb
 Goods   217kb
 Tariff Concessions   28kb
 Section 20 - Miscellaneous manufactured articles   60kb
 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   113kb
 Goods   410kb
 Tariff Concessions   62kb
 Chapter 95 - Toys, games and sports requistes; parts and accessories thereof  
 Notes   140kb
 Goods   535kb
 Tariff Concessions   249kb
 Chapter 96 - Miscellaneous manufactured articles  
 Notes   113kb
 Goods   453kb
 Tariff Concessions   49kb
 Section 21 - Works of art, collectors' pieces and antiques   67kb
 Chapter 97 - Works of art, collectors' pieces and antiques  
 Notes   118kb
 Goods   114kb
 Schedule 4  
 Part I General Concessions for Prescribed Persons, Bodies, Authorities or Countries - Items 1A-16   126kb
 By-laws   246kb
 Part II General Concessions for Prescribed Classes of Goods - Items 17-34   114kb
 By-laws   115kb
 Part III/1 Other Concessions for Prescribed Goods - Items 35-51   85kb
 By-laws   188kb
 Part III/2 Other Concessions for Prescribed Goods - Items 53C-End   81kb
 By-laws   102kb
 Schedule 5 - US originating goods  
 US originating goods - 2203.00.31 to 5509.42.00   90kb
 US originating goods - 5509.51.00 to 6203.29.00   52kb
 US originating goods - 6203.31.00 to 9404.90.00   41kb
 Schedule 6 - Thai originating goods  
 Thai originating goods - 1604.14.00 to 5208.29.00   94kb
 Thai originating goods - 5208.31.00 to 6006.43.00   52kb
 Thai originating goods - 6006.44.00 to 6217.90.90   41kb
 Thai originating goods - 6301.10.00 to 9404.90.00   66kb
 Schedule 7 - Chilean originating goods  
 Chilean originating goods - 0806.10.00 to 5801.90.90   95kb
 Chilean originating goods - 5802.11.00 to 9404.90.00   85kb
 Supplementary Provisions   342kb
 Schedule 8 - AANZ originating goods  
 AANZ originating goods - 2005.91.00 to 5702.49.90 pdf 74kb
 AANZ originating goods - 5702.50.90 to 9403.30.00 pdf 96kb
http://www.customs.gov.au/site/page5663.asp modified: 2 September, 2011 2:24 PM