Businesses, Agents and Trade Professionals

Tariff classification of goods

      Goods you import into Australia require classification under the Customs Tariff Act 1995.
    • Importers need to self-assess the correct tariff classification of goods they import. Penalties may apply for incorrect or misleading information.
    • The Department  has a range of information and resources that will assist you to classify goods.
    • The tariff advice service provides advice free of charge on goods you intend to import.
    • Individuals who are importing goods on a one-off basis can get help from the Department.
      • ACN 2015/02 Review ​of the Harmonized Customs Tariff.​​​ The 6th Review Cycle of the Harmonized System is about to commence. The Department is seeking input to assist with developing the Australian submission agenda to the WCO.
        • Worki​​ng Tariff
          This page gives you access to an online version of the Department document ‘Combined Australian Customs Tariff Nomenclature and Statistical Classification’. It is commonly known as the Working Tariff Pages.
        • Public A​​dvi​ce Products
          This page gives you access to public advice issued by the Department on the classification of goods, and other classification issues.
        • Tariff ​​Advice System
          This page provides information on using the Tariff Advice System to get advance rulings on specific goods before you import them.
        • Tariff Upda​tes
          This page provides a range of information on changes to the tariff and changes that impact on the Tariff.
        1. Go to the Subscriptions' webpage on the Department we​bsite
        2. Enter your details under the heading ‘New Account Details’. This will register you for email subscriptions. 
        3. For subscription to updates on tariff information, please check the box beside ‘Updates to Tariff Information’.
        4. Click on the box ‘Create My Account’ to finalise your registration.

      First-time or infre​​​quent individual importer?

      If you are seeking general tariff classification information or are an individual wishing to import goods on a one-off basis, please contact general enquiries.

      How do I u​se the Tariff when importing goods?

      Importers are required to self-assess their goods, including the tariff classification of their goods. Importers have a legal obligation to correctly assess their goods, and penalties may apply for incorrect or misleading information provided to the Department.

      Importers are encouraged to use the services of a licensed customs broker if they are unsure of how to classify their goods. Customs brokers charge for the services they provide. To find a customs broker, search online or in your local Yellow Pages. Customs brokers are licensed by the Department.

      What resourc​​​​es are available to help me classify goods?

      A number of resources are available to assist you to classify goods you are importing.

      What additional a​​dvice can the Department provide?

      The Department provide a tariff advice service, which is provided free of charge.

      The Department provides advice on goods you intend to import, helping you to make business decisions. The advice is for specific goods from specific manufacturers, and once you receive the advice you must follow it or penalties may apply.

      The Department standard for the tariff advice service is 30 days. However, at times it may take longer, depending on the demand for this service.

      The Department does not provide advice on goods you have already imported.

      If you use a broker or other service provider to apply for the tariff advice, they charge for their services, including for seeking a tariff advice. These charges are not within the control of the Department .

      How c​a​n I keep up to date with tariff information?

      Stay informed by subscribing to ‘Updates to Tariff Information’. You can subscribe to updates on tariff precedents, tariff classification guides and other changes to the tariff website via the Department website.

      Please follow these instructions to become a subscriber:

      1. Go to the Subscriptions' webpage on the Department website.

      2. Enter your details under the heading ‘New Account Details’. This will register you for email subscriptions.

      3. For subscription to updates on tariff information, please check the box beside ‘Updates to Tariff Information’.

      4. Click on the box ‘Create My Account’ to finalise your registration.