tariff updates
CPI adjustments - operative on and from 1 February 2010
Rates of duty for certain spirits, beer and tobacco products will increase from 1 February 2010, in line with movements in the Consumer Price Index (CPI).
The new rates of duty are available from here. Further information will be available from Australian Customs Notice 2010/05. These changes will be reflected in the tariff working pages.
Have your say on the Tariff Advice System
Customs and Border Protection has begun a review of its Tariff Advice System to examine business processes and ensure that clients receive a quality service.
You are invited to share your views, opinions and expectations of the Tariff Advice System to help ensure that Customs and Border Protection continues to deliver an efficient and effectively managed service.
For more information click here.
1 January 2010 tariff, duty rate and statistical code changes
The following tariff, duty rate and statistical code changes will occur on 1 January 2010:
- Reduction of duty rates for passenger motor vehicles and components;
- Reduction of duty rates for textile, clothing and footwear goods;
- Reduction of duty rates as provided for the free trade agreements with the US, Thailand and Chile (Schedules 5, 6 and 7 of the Customs Tariff refer);
- Commencement of the ASEAN-Australia-New Zealand Free Trade Agreement with new Preference Scheme AANZ; and
- Amendment of statistical codes in Chapters 29 and 38.
Item 53C in Schedule 4 will also become redundant from 1 January 2010. Item 53C provides reduced rates of duty, from 10% to 5%, for certain goods when not "of a kind used as components in passenger motor vehicles". The item 53C treatment code 853 should not be quoted on import declarations from 1 January 2010. This will cause the error messages from the ICS.
Australian Customs Notice 2009/49 contains further information.
Changes to the definition of beer and grape wine product August 2009
The Customs Tariff Amendment (2009 Measures No. 1) Act 2009 is expected to receive Royal Assent on Thursday 27 August and to take effect on Friday 28 August 2009.
The Act amends the Customs Tariff Act 1995 (the Customs Tariff) in respect of new duty rates for certain alcoholic beverages ('alcopops'), previously given effect through Customs Tariff Proposals. The legislation also changes the definitions for beer and grape wine product and, in connection with these changes, inserts eight new tariff subheadings into Schedule 3 to the Customs Tariff. There are also associated changes to statistical codes.
For more information about the tariff changes see Australian Customs Notice 2009/39.
Please contact Manager Tariff Legislation on telephone number 02 6275 6542 if you have any further queries.
For further information regarding excise matters visit www.ato.gov.au/excise then look under "More", then "Frequently asked questions".
Indexation of certain customs tariff duty rates - August 2009
Rates of duty for certain spirits, beer and tobacco products will increase from 1 August 2009, in line with movements in the Consumer Price Index (CPI).
Further information is also available from Australian Customs Notice 2009/33. These changes will be reflected in the tariff working pages.
New Customs By-laws No. 0906049 and No. 0906051 - Schedule 4 to the Customs Tariff Act 1995 - Item 15 - Passenger Concessions.
On 1 April 2009, Customs By-law No. 0540001 and No. 0540002, made for the purposes of item 15 (passenger concessions) of Schedule 4 of the Customs Tariff Act 1995 will be superseded by By-law No. 0906049 (for the passenger concession) and By-law No. 0906051 (for unaccompanied personal effects).
The new by-laws extend the concession granted under item 15 to eligible same-sex couples and any of their children under 18 years, from 1 April 2009.
Further information is available from Australian Customs Notice 2009/15.
The following tariff working pages will be issued in the week commencing 30 March 2009, in connection with this change:
Schedule 4/5 (R.8), SCI PART 2/19 (R.8), PART 2/21 (R.7), PART 2/23 (R.7), PART 2/25 (R.5), PART 2/27 (R.9) and PART 2/28A (R.4).
Note that Customs By-law No. 0906049 will not be coded onto the ICS data base and will not be available for use on import declarations. By-law 0906051 should be used for this purpose. Existing customs By-law No. 0540002 will cease to operate from 1 April 2009.
Commencement of the Australia-Chile Free Trade Agreement March 2009
The Australia-Chile Free Trade Agreement will commence on 6 March 2009. Rates of duty for goods defined as Chilean originating goods are Free unless specified in new Schedule 7 to the Customs Tariff Act 1995.
Further information is available from Australian Customs Notices 2009/11 and 2009/12.
New item 20C is created in Schedule 4 of the Customs Tariff. Item 20C will give effect to goods covered by Article 3.7 of the Australia-Chile Free Trade Agreement. Article 3.7 requires that both parties to the Agreement provide duty free entry for goods imported from the territory of the other party after temporary exportation for repair or alteration.
New Customs By-law 0904400 has been created for the purposes of item 20C.
Tariff working pages containing amendments to the Customs Tariff Act and new Schedule 7 are available on the customs website.
Indexation of certain customs tariff duty rates - February 2009
Rates of duty for certain spirits, beer and tobacco products will increase from 2 February 2009, in line with movements in the Consumer Price Index (CPI).
For new rates of duty please refer to
CPI adjustments - operative on and from 2 February 2009. Further information is also available from Australian Customs Notice 2009/06. These changes will be reflected in the tariff working pages.
New Item 41H - Goods for use in the design and engineering of motor vehicles that are to be manufactured overseas.
New item 41H - Goods for use in the design and engineering of motor vehicles that are to be manufactured overseas.
Tariff, Duty Rate and Statistical Code Changes for 1 January 2009
Tariff, Duty Rate and Statistical Code Changes for 1 January 2009 (54 kb)
This message summarises tariff and statistical code changes that will occur on 1 January 2009. See the file above for a detailed summary of the changes.
New Treatment Code 434 for Item 34 (Goods Imported in Containers)
Item 34 in Schedule 4 to the Customs Tariff applies to goods imported in containers that will be exported. A new treatment code 434 has been created for item 34 to apply to containers that are specified in Customs By-law No. 8940017 and for which a security is required. By-law No. 8940017 applies to containers that must be classified with the goods with which they are imported. The by-law requires a security to be lodged for such containers. New treatment code 434 will allow such securities to be easily calculated.
Treatment code 434 should only be used for those containers specified in Customs By-law No. 8940017, for which, but for the operation of item 34, Customs duty is payable. Customs By-law No. 8940017 must be quoted on Import Declarations.
Existing reference number 9999.30.34/38 is unchanged and should be continue to be used for other containers to which item 34 applies.
The new treatment code will take effect from 1 December 2008.
Revocation of Gift Concession
Under Item 32B of Schedule 4 to the Customs Tariff Act 1995 there are several by-laws that provide duty and tax free import concessions. One of these by-laws (number 9740019 of 17 September 1997) is commonly known as the 'gift concession'. It applies to unsolicited gifts of a non-recurring nature as follows:
........sent to an individual in Australia by or on behalf of an individual outside Australia, being goods, or part thereof, to a maximum value of $200 per consignment. For the purposes of this by-law, "goods" does not include:
(a) tobacco products, as follows;
(i) in excess of 250 cigarettes; OR
(ii) in excess of 250 grams of cigars or tobacco products, other than cigarettes;
(b) alcoholic liquor in excess of 1 litre;
(c) goods imported by a passenger arriving in Australia from overseas;
(d) goods imported by a member of the crew of a ship or aircraft arriving from overseas; OR
(e) goods forming part of a bulk order placed on the overseas supplier.
Since October 2005, usage of the gift concession has significantly decreased following the introduction of a uniform duty and tax free threshold for all imported goods (except for alcoholic beverages and tobacco products) up to a value of $1,000.
The gift concession also highlights an inconsistency in the tax treatment of imported alcoholic beverages and tobacco products. While such products are excluded from import concessions under the uniform import threshold for goods, they remain eligible for duty and tax exemptions under the gift concession.
To remove this inconsistency, Customs will be revoking the gift concession (by-law number 9740019) on and from 1 October 2008.
Inquiries concerning this notice may be directed to Manager, Schedule 4 Concessions on telephone number (02) 6275 6542 or fax number (02) 6275 6471.
Indexation of certain customs tariff duty rates - August 2008
Rates of duty for certain spirits, beer and tobacco products will increase from 1 August 2008, in line with movements in the Consumer Price Index (CPI).
Further information is also available from Australian Customs Notice 2008/38.
These changes will be reflected in the tariff working pages.
Revocation of Tariff Concession Orders for Certain Petroleum-based Goods
Regulation 185 of the Customs Regulations 1926 (the Regulations) has been amended to specify that goods subject to excise-equivalent rates of Customs duty (including petroleum-based goods) are goods for which a Tariff Concession Order (TCO) cannot be made. The amendment to the Regulations took effect on 21 June 2008.
Excise-equivalent goods are defined in Customs Regulation 1D.
As a consequence, two existing TCOs:
- TCO 0601572 (petroleum based oils) made for subheading 2710.19.91; and
- TCO 0703921 (dry film lubricants) made for subheading 3403.99.10.
have been revoked from 21 June 2008. Importers of the goods covered by these TCOs will be required to pay the relevant excise-equivalent duty, from that date.
The above amendment to the Regulations provide for two exceptions:
- goods of subheading 3817.00.10 (mixed alkyl benzenes); and
- goods of heading 3819.00.00 (hydraulic brake fluids etc).
Existing TCOs for these goods are not affected by the amendment to the Regulations.
Inquiries may be directed to the Manager, Tariff Policy, Australian Customs Service on telephone Canberra (02) 6275 6486.
Increase in excise equivalent duty on certain spirit based pre-mixed drinks - April 2008
Rates of duty for certain spirit based pre-mixed drinks "alcopops" increased from 27 April 2008.
An Australian Customs Notice and copies of revised Customs tariff working pages will be available on the Customs website as soon as possible and hard copies will be distributed in the week commencing 5 May 2008.
Removal of certain goods from Schedule 2 of the Customs Regulations 1926 (the Excluded Goods Schedule) - March 2008
The Customs Amendment Regulations 2008 (No. 1) commenced on 27 March 2008.
Regulation 185 of the Customs Regulations 1926 (the Regulations) provides, in part, that for the purposes of subsection 269SJ(1), a TCO cannot be made for a good classified to a heading/subheading in column 2 of Schedule 2 to the Regulations unless the good is listed in column 3 of Schedule 2. If goods are listed in column 3, a TCO can be made in respect of those goods.
The Customs Amendment Regulations 2008 (No. 1) amends Schedule 2 of the Regulations to include in column 3 the following goods:
Alkali Refined Linseed Oil, which is classified to heading 1515 of Schedule 3 to the Customs Tariff Act 1995; and baby bouncers, baby rockers, baby vibrating seats and baby swing seats with frames, and parts for such goods which are classified to subheadings 9401.7, 9401.80.00 and 9401.90.90 of Schedule 3 to the Customs Tariff Act 1995.
From 27 March 2008 onwards the goods listed above are eligible for a TCO.
Revocation of Customs Tariff Notice No. 1 (2007) - February 2008
On 6th February 2008 a Notice of Revocation will be published in the Commonwealth Gazette revoking Customs Tariff Notice No. 1 (2007). Customs Tariff Notice No. 1 (2007) removed the 4% customs duty applicable to "low relaxation prestressed concrete steel wire, ribbed or indented" classified to subheading 7217.10.00 of the Customs Tariff Act 1995 (the Tariff). Due to a review of the classification of these goods Customs now considers that these goods should be classified under heading 7215 of the Tariff. This heading provides a free rate of duty for goods imported under TAFTA, including the steel wire in question. Accordingly, Customs is formally revoking Customs Tariff Notice No. 1 (2007).
This change will not affect duty rates for other steel wire.
Further information is also available from Australian Customs Notice 2008/04. These changes will be reflected in the tariff working pages.
Indexation of certain customs tariff duty rates - February 2008
Rates of duty for certain spirits, beer and tobacco products will increase from 1 February 2008, in line with movements in the Consumer Price Index (CPI).
The new rates of duty are available: CPI adjustments - operative on and form 1 February 2008. Further information is also available from Australian Customs Notice 2008/06. These changes will be reflected in the tariff working pages.
Tariff, Duty Rate and Statistical Code Changes for 1 January 2008
This message summarises tariff and statistical code changes that will occur on 1 January 2008. Importers should note these changes, as some existing statistical codes for the subheadings listed will not operate from that date.
A detailed summary of the changes is available here.
Australian Customs Notice 2007/63 has also been issued in connection with these changes.
Revocation of Tariff Concession Orders for 2 years non-use from 1 November 2007
A number of Tariff Concession Orders were revoked from 1 November 2007 for 2 years non-use under section 269SD(1A) of the Customs Act, 1901.
Australian Customs Notice 2007/61 has also been issued in connection with this change. A revision of the Schedule of Concessional Instruments will be issued as soon as possible to reflect these changes.
Revocation of Tariff Concession Orders for Certain Finished Textile products from 4 October 2007
A number of Tariff Concession Orders applicable to bed linen, and toilet and kitchen linen will be revoked from 4 October 2007.
Further information is available in the explanatory document. Australian Customs Notice 2007/50 has also been issued in connection with this change. A revision of the Schedule of Concessional Instruments Part I will be issued as soon as possible to reflect these changes.
Amendment of the Tariff Classification for Binapacryl (ISO)
Customs Tariff Amendment Bill (No. 1) 2007 received the Royal Assent on 20 August 2007. The Act amends the classification of the chemical binapacryl from subheading 2916.36.00 to 2916.19.20, with effect from that date.
Australian Customs Notice 2007/44 refers.
Tariff working page 29/19 (R.9) will be available in the week commencing 27 August 2007 to reflect this change.
Correction to the text of Tariff Subheading 2921.30.00
Tariff working page 29/23 (R.7) contains a correction to the text of the above subheading. There is no impact on the classification of goods or duty rates. This page will also be available in the week commencing 27 August 2007.
Indexation of certain customs tariff duty rates - August 2007
Rates of duty for certain spirits, beer and tobacco products will increase from 1 August 2007, in line with movements in the Consumer Price Index (CPI).
The new rates of duty are available here. Further information is also available from Australian Customs Notice No. 2007/40. These changes will be reflected in the tariff working pages.
Statistical code changes for 1 July 2007
The Australian Bureau of Statistics has requested changes to the statistical codes for a number of tariff subheadings, effective 1 July 2007. Importers should note these changes, as some existing statistical codes for the subheadings listed will not operate from 1 July 2007.
A detailed summary of the changes is available
. The changes have been reflected in the tariff working pages.