This is an online version of our 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.
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 16 September 2016.
The Tariff comprises the
Act and 12 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.
Schedule 10 is a list of tariff classifications under which Korean originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 11 is a list of tariff classifications under which Japanese originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 12 is a list of tariff classifications under which Chinese 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.
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.
Schedule 1 - List of countries to which special rates apply
Schedule 1 - List of countries to which special rates apply (70KB PDF)
Schedule 2 - Rules for the interpretation of Schedule 3
Schedule 2 - Rules for the interpretation of Schedule 3 (111KB PDF)
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 oleaginous 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 artificial fur; manufactures thereof
Section 9 - 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...
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, newspaper, 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 laminated 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 requisites; 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)
Part I General Concessions for Prescribed Persons, Bodies, Authorities or Countries - Items 1A-16 (2012)
Schedule 4 Part I - By-laws (1 September 2012)
Part II General Concessions for Prescribed Classes of Goods - Items 17-34 (2012)
Schedule 4 Part II - By-laws
Part III/1 Other Concessions for Prescribed Goods - Items 35-51 (2012)
Schedule 4 Part III/1 - By-laws
Part III/2 Other Concessions for Prescribed Goods - Items 53C-End (2012)
Schedule 4 Part III/2 - By-laws
Schedule 5 - US originating goods
US originating goods - 2203.00.61 to 5509.42.00
US originating goods - 5509.51.00 to 6203.29.00
US originating goods - 6203.31.00 to 9404.90.00
Schedule 6 - Thai originating goods
Thai originating goods - 1604.14.00 to 5208.29.00
Thai originating goods - 5208.31.00 to 6006.43.00
Thai originating goods - 6006.44.00 to 6217.90.90
Thai originating goods - 6301.10.00 to 9404.90.00
Schedule 7 - Chilean originating goods
Chilean originating goods - 0806.10.00 to 5801.90.90
Chilean originating goods - 5802.11.00 to 9404.90.00
Schedule 8 - ASEAN-Australia-New Zealand (AANZ) originating goods
AANZ originating goods - 2005.91.00 to 5702.49.90
AANZ originating goods - 5702.50.90 to 9403.30.00
Schedule 9 - Malaysian originating goods
Malaysian originating goods - 2203.00.61 to 3826.00.20
Schedule 10 - Korean originating goods
Korean originating goods – 2203.00.61 to 9619.00.49
Schedule 11 – Japanese originating goods
Japanese originating goods – 2203.00.61 to 9619.00.49
Schedule 12 – Chinese originating goods
Chinese originating goods – 1202.41.00 to 9619.00.49