Working tariff current

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


This new version of the Working Tariff contains the tariff changes resulting from the World Customs Organization fourth review of the International Convention on the Harmonized Commodity Description and Coding System, commonly referred to as the Harmonized System. It also contains the consequential changes to the statistical codes in Schedule 3 and the statistical code changes made by the Australian Bureau of Statistics as a result of its review of the Statistical codes in Schedule 3 of the Tariff. The changes contained in the new Working Tariff commence on 1 January 2012.

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 24 April 2013.

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 ASEAN-Australia-New Zealand (AANZ) originating goods are NOT entitled to a free rate of duty and the duty rates which apply.
  • Schedule 9 is a list of tariff classifications under which Malaysian 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 otherwise 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.

Customs Tariff Act 1995

Schedule 1 - List of countries to which special rates apply

Schedule 1 - List of countries to which special rates apply (pdf 70kb)

Schedule 2 - Rules for the interpretation of Schedule 3

Schedule 2 - Rules for the interpretation of Schedule 3 (pdf 111kb)

Schedule 3 - Listing of Goods, their classification and duty rates

Section 1 - Live animals; animal products

Chapter 1 - Live animals

Chapter 2 - Meat and edible meat offal

Chapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates

Chapter 4 - Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapter 5 - Products of animal origin, not elsewhere specified or included

Section 2 - Vegetable products

Chapter 6 - Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Chapter 7 - Edible vegetables and certain roots and tubers

Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons

Chapter 9 - Coffee, tea, mate and spices

Chapter 10 - Cereals

Chapter 11 - Products of the milling industry; malt; starches; inulin; wheat gluten

Chapter 12 - Oil seeds and oleginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Chapter 13 - Lac; gums, resins and other vegetable saps and extracts

Chapter 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included

Section 3 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Chapter 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Section 4 - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Chapter 17 - Sugars and sugar confectionery

Chapter 18 - Cocoa and cocoa preparations

Chapter 19 - Preparations of cereals, flour, starch, or milk; pastrycooks' products

Chapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants

Chapter 21 - Miscellaneous edible preparations

Chapter 22 - Beverages, spirits and vinegar

Chapter 23 - Residues and waste from the food industries; prepared animal fodder

Chapter 24 - Tobacco and manufactured tobacco substitutes

Section 5 - Mineral products

Chapter 25 - Salt; sulphur; earths and stone; plastering materials, lime and cement

Chapter 26 - Ores, slag and ash

Chapter 27 - Minerals fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Section 6 - Products of the chemical or allied industries (pdf 104kb)

Chapter 28 - Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Chapter 29 - Organic chemicals

Chapter 30 - Pharmaceutical products

Chapter 31 - Fertilisers

Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations

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

Chapter 35 - Albuminoidal substances; modified starches; glues; enzymes

Chapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Chapter 37 - Photographic or cinematographic goods

Chapter 38 - Miscellaneous chemical products

Section 7 - Plastics and articles thereof; rubber and articles thereof

Chapter 39 - Plastics and articles thereof

Chapter 40 - Rubber and articles thereof

Section 8 - Raw hides and skins, leather, furskins and articles thereof, saddlery and harness, travel...

Chapter 41 - Raw hides and skins (other than furskins) and leather

Chapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Chapter 43 - Furskins and artifical fur; manufactures thereof

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...

Chapter 44 - Wood and articles of wood; wood charcoal

Chapter 45 - Cork and articles of cork

Chapter 46 - Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Section 10 - Pulp of wood or of other cellulosic material, recovered (waste and scrap) paper and paperboard, and articles thereof...

Chapter 47 - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard

Chapter 49 - Printed books, newpaper, pictures and other products of the printing industry; manuscripts, typescripts and plans

Section 11 - Textiles and textile articles

Chapter 50 - Silk

Chapter 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Chapter 52 - Cotton

Chapter 53 - Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Chapter 54 - Man-made filaments

Chapter 55 - Man-made staple fibres

Chapter 56 - Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Chapter 57 - Carpets and other textile floor coverings

Chapter 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Chapter 59 - Impregnated, coated, covered or laminted textile fabrics; textile articles of a kind suitable for industrial use

Chapter 60 - Knitted or crocheted fabrics

Chapter 61 - Articles of apparel and clothing accessories, knitted or crocheted

Chapter 62 - Articles of apparel and clothing accessories, not knitted or crocheted

Chapter 63 - Other made up textile articles; sets; worn clothing and worn textile articles; rags

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..

Chapter 64 - Footwear, gaiters and the like; parts of such articles

Chapter 65 - Headgear and parts thereof

Chapter 66 - Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof

Chapter 67 - Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Section 13 - Articles of stone, plaster, cement, asbestos, mica or similar materials, ceramic products, glass and glassware.

Chapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar materials

Chapter 69 - Ceramic products

Chapter 70 - Glass and glassware

Section 14 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin.

Chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery;coin

Section 15 - Base metals and articles of base metal

Chapter 72 - Iron and steel

Chapter 73 - Articles of iron or steel

Chapter 74 - Copper and articles thereof

Chapter 75 - Nickel and articles thereof

Chapter 76 - Aluminium and articles thereof

Chapter 78 - Lead and articles thereof

Chapter 79 - Zinc and articles thereof

Chapter 80 - Tin and articles thereof

Chapter 81 - Other base metals; cermets; articles thereof

Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Chapter 83 - Miscellaneous articles of base metals

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...

Chapter 84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

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

Section 17 - Vehicles, aircraft, vessels and associated transport equipment

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

Chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Chapter 88 - Aircraft, spacecraft, and parts thereof

Chapter 89 - Ships, boats and floating structures

Section 18 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

Chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Chapter 91 - Clocks and watches and parts thereof

Chapter 92 - Musical instruments; parts and accessories of such articles

Section 19 - Arms and ammunition, parts and accessories thereof

Chapter 93 - Arms and ammunition; parts and accessories thereof

Section 20 - Miscellaneous manufactured articles

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

Chapter 95 - Toys, games and sports requistes; parts and accessories thereof

Chapter 96 - Miscellaneous manufactured articles

Section 21 - Works of art, collectors' pieces and antiques

Chapter 97 - Works of art, collectors' pieces and antiques

New Schedule 4 (from 1 March 2013)

* There are no by-laws made for items 30 and 31

Schedule 4 (Pre 1 March 2013)

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

Supplementary Provisions

Supplementary Provisions

 

http://www.customs.gov.au/tariff/tariff2012.asp modified: 7 May, 2013 11:03 AM