Schedule 4 - Online version

CONCESSIONAL RATES OF DUTY


Goods of a scientific, educational or cultural kind

View by-laws for items 1 to 8
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
1701 Item 1 - Scientific goods, instruments and apparatus
    Goods, as prescribed by by-law, that are:
  1. scientific instruments or apparatus to which Annex D to the Educational, Scientific and Cultural Materials Agreement, or Annex D to the Educational, Scientific and Cultural Materials Protocol, applies; or

  2. of a scientific nature and covered by an agreement or arrangement between the Government of Australia and the government of another country or other countries on cooperation in the field of science and technology

Free
2702 Item 2 - Reference materials
    Specimens of materials or substances, where:
  1. the property values of one or more of those specimens are sufficiently homogeneous and/or well established to be used for the calibration of an apparatus, the assessment of a measurement method or the assignment of a value to a material; or

  2. the specimens are to be used for the comparison and assessment of laboratory practices; or

  3. the specimens are to be examined as part of a program of developing a reference material

Free
3703 Item 3 - Books, visual and auditory goods
    Goods, as prescribed by by-law, that are:
  1. books, publications or documents to which Annex A to the Educational, Scientific and Cultural Materials Agreement, or Annex A to the Educational, Scientific and Cultural Materials Protocol, applies; or
  2. visual or auditory materials to which Annex C to the Educational, Scientific and Cultural Materials Agreement, or Annex C.2 to the Educational, Scientific and Cultural Materials Protocol, applies
Free
4..9999.32.04 01.. Item 4 - Calendars and catalogues
Goods, as prescribed by by-law, that are calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter
Free
5..9999.70.05 02.. Item 5 - Printed matter and pictorial illustrations
    Goods that are:
  1. printed matter, including printed pictures and photographs, that is the property of any public institution and is intended for deposit with, or exhibition in, that institution; or

  2. pictorial illustrations for teaching purposes in universities, colleges, schools or public institutions

Free
6706 Item 6 - Photographic plates and film

Goods, as prescribed by by-law, classified under heading 3705 of Schedule 3 (about certain photographic plates and film)

Free
7707 Item 7 - Works of art

Works of art or collectors' pieces:

  1. to which Annex B to the Educational, Scientific and Cultural Materials Agreement, or Annex B to the Educational, Scientific and Cultural Materials Protocol, applies; and

  2. that are consigned to a library, museum, gallery or institution that is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997 and is endorsed under Subdivision 30-BA of that Act as a deductible gift recipient

Free
8708 Item 8 - Theatrical and traditional costumes

Goods, as prescribed by by-law, that are:

  1. theatrical costumes or props; or

  2. traditional costumes

Free

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.

 The Educational, Scientific and Cultural Materials Agreement and Protocol are defined in subsection 3(1) of the Customs Tariff Act 1995.


Goods for international bodies or persons or goods relating to offshore areas

View by-laws for items 9 to 14
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
9..9999.30.09 03.. Item 9 - Goods for international organisations

Goods, as prescribed by by-law, that:

  1. for the official use of an international organisation established by agreement between the Government of Australia and the government of another country or other countries; or

  2. for the official or personal use of an official of such an international organisation

Free
10..9999.30.10 04.. Item 10 - Goods of foreign governments

Goods, as prescribed by by-law, that:

  1. at the time they are entered for home consumption, are owned by the government of a foreign country and are for the official use of that government; and

  2. are not to be used for the purposes of trade

Free
11..9999.30.11 05.. Item 11 - Goods for foreign forces

Goods, as prescribed by by-law, that are for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country or other countries

Free
12..9999.30.12 06.. Item 12 - Trade Commissioner goods

Goods, as prescribed by by-law, that, at the time they are entered for home consumption, are for the official use of a Trade Commissioner of any country

Free
13713 Item 13 - Goods subject to the Torres Strait Treaty

Goods, as prescribed by by-law, in relation to which the customs procedures of the Commonwealth are to be applied in the manner mentioned in Article 16 of the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978

Free
14714 Item 14 - Eastern Greater Sunrise offshore area goods

Goods, as prescribed by by-law, that are for use in a petroleum activity in the Eastern Greater Sunrise offshore area (within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006)

Free

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.

 For item 13, the text of the Treaty is set out in Australian Treaty Series 1985 No. 4 ([1985] ATS 4). The text of a Treaty in the Australian Treaty Series is accessible through the Australian Treaties Library on the AustLII website.


Goods that are personal effects

View by-laws for item 15
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
15..9999.40.15 41.. Item 15 - Personal effects for passengers and ship or aircraft crew

Goods, as prescribed by by-law, that are:

  1. goods imported by passengers or members of the crew of ships or aircraft;

  2. goods that:

    1. at the time they are approved for delivery for home consumption, are the property of a person who has arrived in Australia on an international flight within the meaning of section 96B of the Customs Act 1901; and

    2. were purchased by that person in an inwards duty free shop within the meaning of that section; or

  3. goods brought into, or sent to, Australia by such members of the Defence Force stationed outside Australia as are prescribed by by-law; or

  4. goods imported by members of the forces of Canada, New Zealand or the United Kingdom; or

  5. passengers’ personal effects, furniture or household goods

Free

Table note

 

Item 15 Treatment Code 415 provided the administrative mechanism for the lodgement of a security, for certain goods, specified in previous Customs By-law No. 0906051 (unaccompanied personal effects). As the replacement By-law, No. 1300942, does not require a security, Treatment Code 415 is not required and has been removed. When an Import Declaration is required for goods imported under item 15, importers and their agents should use Reference Number 9999.40.15.


Goods that are returned to Australia

View by-laws for items 16 to 20
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
16 Item 16 - Repair goods under an article of a free trade agreement

Goods that are covered by an article of a free trade agreement between Australia and one or more other countries, being an article that is prescribed by by-law and that relates to the export of goods from Australia for one or more of the following:

  1. repair;

  2. renovation;

  3. alteration;

  4. other similar processes

Free
716

Value of goods before repair or renovation

816 Cost, as determined by the Chief Executive Officer, of materials, labour and other charges involved in the repair or renovation
17 Item 17 - Goods exported and returned to Australia in an unaltered condition
    Goods, as prescribed by by-law:
  1. that have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and
  2. that are not goods to which item 17A of this Schedule applies
Free
..9999.32.17 07 .. Goods reimported after being exported on a temporary basis to the Australian Antarctic Territory including Heard and McDonald Islands
171 Goods reimported after being exported on a temporary basis
172 Other
17A173 Item 17A - Goods exported and returned unaltered to Australia on which duties or taxes are owing
    Goods produced in Australia that
  1. have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and
    1. contain one or more of the following:
    2. components (the tradex components) previously imported by the holder of a tradex order under the Tradex Scheme Act 1999 in which the components were specified, except components on which tradex duty has been paid under section 21 of that Act;

    3. components (the drawback components) in respect of which there has been a drawback or refund of any duties of the Commonwealth;

    4. components (the excise components) that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901) in respect of which excise duty (payable under the Excise Tariff Act 1921) was not paid

    The sum of:
  1. the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and
  2. the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods)

NZ/PG/FI/DC/ DCS/DCT/LDC/ SG/US/TH/ CL/AANZ/MY/KR/ JP/CN:

    The sum of:
  1. the amount of duty that would apply to each tradex com- ponent and drawback component if each component were imported separately; and
  2. the amount of duty that would apply to each excise component if each com- ponent were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods)
18 Item 18 - Warranty and safety recall goods
    Goods:
  1. that were previously imported into Australia, that have been returned after repair overseas free of charge under warranty and that are neither upgraded goods nor goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth; or
  2. that are supplied free of charge under warranty, or as part of a global product safety recall, to replace goods (the replaced goods) previously imported into Australia, and that are neither upgraded goods nor goods to replace goods which have reached the end of their operational life, where:
    1. the replaced goods are of no commercial value, the replaced goods have been or will be destroyed or the replaced goods have been or will be exported and will not be re-imported under any item of this Schedule; and

    2. the replaced goods are not goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth

Goods specified in paragraph (a) of item 18 that were previously imported into Australia, that have been returned after repair overseas free of charge under warranty:

Free
184 Value of goods before repair
185 Cost of materials, labour and other charges involved in the repair
186 Goods specified in paragraph (b) of item 18 that are supplied free of charge under warranty, to replace goods previously imported into Australia
187 Goods specified in paragraph (b) of item 18 that are supplied free of charge as part of a global product safety recall, to replace goods previously imported into Australia
19 Item 19 - Repair goods subject to a tariff concession order
    Goods:
  1. that a tariff concession order under section 269Q of the Customs Act 1901 declares are goods to which this item applies; and
  2. whose identity has not been altered since the day they were exported from Australia
Free
719 Value of goods before repair
819 Cost of materials, labour and other charges involved in the repair
20 Item 20 - Goods exported for repair or renovation
    Goods, as prescribed by by-law, that satisfy the following:
    1. either:
    2. they have been exported from Australia for repair or renovation and returned after being repaired or renovated; or
    3. they are part of a batch repair process to replace goods exported from Australia for repair or renovation;
  1. they are not new or upgraded versions of the exported goods;
  2. they are not goods to which item 16, 18 or 19 of this Schedule applies;
  3. under Schedule 3, 5, 6, 7, 8, 10, 11 or 12, duty on the goods is worked out by reference to a percentage (the applicable percentage) of the value of the goods

The applicable percentage of the cost, as determined by the Comptroller-General of Customs, of materials, labour and other charges involved in the repair or renovation

NZ/PG/FI/DC/ DCS/LDC/SG/US/T H/CL/AANZ/KR/ JP/CN:
the applicable percentage of the cost, as determined by the Comptroller-General of Customs, of materials, labour and other charges involved in the repair or renovation

820 Value of goods before repair or renovation
829 Cost, as determined by the Comptroller-General of Customs, of materials, labour and other charges involved in the repair or renovation

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.

For the purposes of item 16, the transport and insurance costs for these goods must be attributed to the tariff line for the cost involved in the repair or renovation (section 117-5 of A New Tax System (Goods and Services Tax) Act 1999 refers). Further information may be obtained from Australian Customs Cargo Advice Number 07/22.

In respect of item 19, the Import Declaration must also show the tariff concession order which applies to the goods

In respect of item 20, the transport and insurance costs for these goods must be attributed to the tariff line for the cost involved in the repair or renovation (section 117-5 of the A New Tax System (Goods and Services Tax) Act 1999 refers). Further information may be obtained from Australian Customs Cargo Advice Number 07/22.


Goods that are to be exported from Australia

View by-laws for items 21 to 22
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
21 Item 21 - Goods for repair or alteration to be exported
    Goods, as prescribed by by-law, that are:
  1. imported for repair or alteration; and
  2. to be exported from Australia
Free
521 Australian goods returned for repair or alteration
921 Other (Schedule of Concessional Instruments, Part II)
21A821

Item 21A - Tradex goods

Goods that are specified in a tradex order in force under the Tradex Scheme Act 1999 and are imported by the holder of that order

Free
22 Item 22 - Containers used to import goods, being containers that will be exported without being put to any other use
    The following goods:
  1. goods, as prescribed by by-law, that are imported on or in containers, as prescribed by by-law, where the containers will be exported without being put to any other use;
  2. those containers
.. In respect of the goods on or in the containers

The rate of duty that would apply to the goods if they were imported separately

NZ/PG/FI/DC/ DCS/LDC/SG/ US/TH/CL/ AANZ/MY/KR/JP/CN:
The rate of duty that would apply to the goods if they were imported separately

In respect of the containersFree
822

Containers, as specified in paragraph 3(b) of Customs By-law No. 1244196, under security

..9999.30.2208NoOther containers

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.

The goods on or in the containers must be entered under the applicable tariff classification and statistical code requirements set out in Schedule 3 of the Customs Tariff Working Pages.


Goods that are donations or bequests

View by-laws for item 23
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
23723 Item 23 - Donations or bequests
    Goods, as prescribed by by-law, that have been:
  1. donated or bequeathed by a person, company or organisation resident or established outside Australia to an organisation established in Australia that is:

    1. a registered charity; or

    2. a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; or

  2. donated or bequeathed to the public or to a public institution

Free
24..9999.60.2401.. Item 24 - Last will or intestacy goods not for sale or trade
    Goods that:
  1. are not to be sold or to be used for the purposes of trade; and
  2. the Collector (within the meaning of subsection 8(1) of the Customs Act 1901) is satisfied became the property of the importer under the will or the intestacy of a deceased person at a time when the importer was resident or established in Australia
Free

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.


Goods that are trophies, decorations, medallions, certificates or prizes

View by-laws for item 25
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
25..9999.51.2509.. Item 25 - Goods that are trophies, medallions or prizes
    Goods, as prescribed by by-law, that are:
  1. trophies won outside Australia; or
  2. decorations, medallions or certificates awarded outside Australia; or
  3. trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia
Free

Goods of low value

View by-laws for items 26 to 27
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
26..9999.30.2610.. Item 26 - Goods of insubstantial value

Goods, as prescribed by by-law, whose value is less than the amount prescribed by by-law

Free
27..9999.30.2711.. Item 27 - Samples of negligible value

Samples, as prescribed by by-law

Free

Table note


A meaningful description of the goods must be provided on the Import Declaration.


Goods for persons with disabilities

View by-laws for items 28 to 29
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
28728 Item 28 - Various aids and appliances for persons with disabilities

Aids and appliances, as prescribed by by-law, for persons with disabilities

Free
29729 Item 29 - Goods for persons with disabilities
    Goods, as prescribed by by-law, that are:
  1. goods for persons with disabilities; and

  2. goods to which Annex E to the Educational, Scientific and Cultural Materials Agreement, or Annex E to the Educational, Scientific and Cultural Materials Protocol, applies

Free
30730 Item 30 - Parts for invalid carriages

Components or materials for use in the manufacture or repair of invalid carriages

Free

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.

The Educational, Scientific and Cultural Materials Agreement and Protocol are defined in subsection 3(1) of the Customs Tariff Act 1995.


Goods that are textiles, clothing or footwear

View by-laws for item 32
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
31468 Item 31 - SPARTECA TCF Scheme

Goods that are Qualifying Goods, as defined in the terms and conditions of the SPARTECA (TCF Provisions) Scheme, entered for home consumption on or before 31 December 2014

Free
32732 Item 32 - Textiles, clothing and footwear

Textiles, clothing and footwear, as prescribed by by-law

Free
33733 Item 33 - Orthopaedic textile goods

Goods which, apart from paragraph (b) of Note 1 to Chapter 90 of Schedule 3 (about supporting belts or other support articles of textile material), would be classified under that Chapter

Free

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.

Until further advice, Treatment Code 468 must be quoted on Import Declarations when claiming preference under the SPARTECA (TCF Provisions) Scheme. In addition to Treatment Code 468, the Preference Scheme FI, Preference Rule TCF and relevant Excess Local Area Content (ELAC) Number must be quoted on the Import Declaration.


Goods relating to transport

View by-laws for items 35 to 41
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
34734 Item 34 - Aircraft parts, materials and test equipment

Aircraft parts, materials or test equipment for use in the manufacture, repair, maintenance or modification of aircraft, except the following:

  1. textiles and goods made from textiles;

  2. goods for use in the servicing of aircraft

Free
35735 Item 35 - Vessel parts and materials

Parts of vessels, or materials, for use in the construction, modification or repair of vessels exceeding 150 gross construction tons as defined by by-law

Free
36736 Item 36 - Vehicles of an age of 30 years or more

Vehicles aged 30 years or more that are:

  1. utilities or pick-ups, having a g.v.w. (within the meaning of Additional Note 7 to Chapter 87 of Schedule 3) not exceeding 3.5 tonnes, classified under subheading 8704.21.10 or 8704.31.10 of Schedule 3; or

  2. passenger motor vehicles

Free
37737 Item 37 - Used or second-hand passenger motor vehicles

Used or second-hand passenger motor vehicles, as prescribed by by-law

5% US:5% TH:5% CA:Free JP:5%
38738 Item 38 - Original equipment for the manufacture of vehicles over 3.5 tonnes

Goods, as prescribed by by-law, where:

  1. the goods are vehicle components for use as original equipment in the assembly or manufacture of vehicles; and

  2. the vehicles are of a kind which, if imported, would be:

    1. classified under heading 8702, 8704 or 8705, or subheading 8701.20.00, 8703.22.20, 8703.23.20, 8703.24.20, 8703.31.20, 8703.32.20, 8703.33.20, 8703.40.20 (except vehicles of a cylinder capacity not exceeding 1 000 cm3), 8703.50.20, 8703.60.20 (except vehicles of a cylinder capacity not exceeding 1 000 cm3), 8703.70.20, 8703.80.20 or 8703.90.20, of Schedule 3; or
    2. classified as tractors for dumpers under subheading 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90 of Schedule 3
Free
39739 Item 39 - Motor vehicle testing equipment

Goods, as prescribed by by-law, that are for use in the testing, quality control, manufacturing evaluation or engineering development of:

  1. motor vehicles manufactured by motor vehicle producers registered under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) or original equipment components for inclusion in such motor vehicles; or

  2. motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by motor vehicle producers or automotive service providers, registered under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) or components for inclusion in such motor vehicles

Free
40740 Item 40 - Aluminised steel for use in the manufacture of muffler exhaust systems

Aluminised steel classified under subheading 7210.61.00, 7210.69.00 or 7212.50.00 of Schedule 3 and for use in the manufacture of automotive muffler exhaust systems or components

Free
41741 Item 41 - Goods for use in space projects

Goods, as prescribed by by-law, that are for use in a space project authorised by the Minister administering the Space Activities Act 1998

Free

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.


Goods that are robots or prototypes

View by-laws for item 42
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
42742 Item 42 - Robots

Robots, as prescribed by by-law, or parts or accessories that are suitable for use solely or principally with such robots

Free
43743 Item 43 - Goods for use as prototypes

Goods, as prescribed by by-law, that are for use as prototypes

Free

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.


Goods relating to manufacturing

View by-laws for items 45 to 49
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
44 Item 44 - Capital equipment for major projects - Enhanced Project By-law Scheme
    Goods, including machinery, equipment, or their components, as prescribed by by-law, that are entered for home consumption on or before 31 December 2017 and are for use in any of the following industries:
  1. mining;

  2. resource processing;
  3. agriculture;
  4. food processing;
  5. food packaging;
  6. manufacturing (within the meaning of the Australian and New Zealand Standard Industrial Classification (ANZSIC));
  7. gas supply;
  8. power supply;
  9. water supply
Free
471

Treatment Code 471 applies to goods specified in a Ministerial Determination that has validity commencing prior to 1 March 2013

744

Treatment Code 744 applies to goods specified in a Ministerial Determination that has validity commencing on or after 1 March 2013

45 Item 45 - Split consignment goods

Goods, as prescribed by by-law, where:

  1. the goods are original components of a completed machine or equipment to which a single tariff classification would apply under a heading or subheading in Chapter 84, 85, 86, 87, 89 or 90 of Schedule 3 if the completed machine or equipment were imported; and

  2. all the components:

    1. are ordered from a single overseas supplier; and

    2. are shipped to Australia by the same supplier; and

    3. were available for shipment to Australia at the one time; and

    4. arrive in Australia on 2 or more vessels or aircraft; and

  3. item 44 of this Schedule does not apply to the goods

The rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components

NZ/PG/FI/DC/DCS/ LDC/SG/US/TH/CL/ AANZ/MY/KR/JP/CN:
the rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components

745 In respect of components of a completed machine or equipment, being a machine or equipment to which a tariff concession order applies Free
845 In respect of other components of a completed machine or equipment

The rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components

NZ/PG/FI/DC/DCS/ LDC/SG/US/TH/CL/ AANZ/MY/KR/JP/CN:
the rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components

46746 Item 46 - Raw materials - certain inputs to manufacture program
    Raw materials and intermediate goods, as prescribed by by-law, that:
  1. are classified under heading 5903, or within Chapter 28, 29, 32, 34, 35, 37, 38, 39 or 48, of Schedule 3; and
  2. in the opinion of the Minister, have a substantial and demonstrable performance advantage, in the production of a specific end product, over substitutable goods produced in Australia
Free
47747 Item 47 - Metal materials - certain inputs to manufacture program
    Metal materials and goods, as prescribed by by-law, that:
  1. are classified within Chapters 72 to 82 of Schedule 3; and
  2. in the opinion of the Minister, have a substantial and demonstrable performance advantage, in the packaging of food, over materials and goods currently available in Australia
Free
48748 Item 48 - Other inputs to manufacture including chemicals, plastics and paper

Goods, as prescribed by by-law, that are classified under heading 3814.00.00, 3908, 4801, 4802, 4810 or 4811, or subheading 2836.20.00, 2903.71.00, 2903.72.00, 2903.73.00, 2903.74.00, 2903.75.00, 2903.79.10, 2905.16.00, 2905.19.10, 2912.60.00, 2915.70.00, 2915.90.00, 3503.00.10, 3701.30.00, 3701.91.00, 3701.99.00, 3702.32.90, 3702.39.90, 3702.44.90, 3702.96.90, 3907.6, 3907.70.00 or 3907.9, of Schedule 3

Free
49749 Item 49 - Aluminium sheet for use in the manufacture of cans

Aluminium sheet, as prescribed by by-law, that is classified under subheading 7606.12.00 or 7606.92.00 of Schedule 3 and is used in the manufacture of aluminium cans

Free
50 Item 50 - Tariff concession order goods

Goods that a tariff concession order, under Part XVA of the Customs Act 1901, declares are goods to which this item applies:

  1. goods except goods classified under subheading 3817.00.10, or heading 3819.00.00, of Schedule 3; or
  2. goods classified under subheading 3817.00.10 of Schedule 3: or
  3. goods classified under heading 3819.00.00 of Schedule 3:
    1. as prescribed by by-law; or
    2. other
505
  1. goods except goods classified under subheading 3817.00.10, or heading 3819.00.00, of Schedule 3; or
Free
508
  1. goods classified under subheading 3817.00.10 of Schedule 3; or

$0.389/L

NZ/PG/FI/ DC/LDC/SG/US/TH/ CL/AANZ/MY/KR/JP/ CN:
$0.389/L

  1. goods classified under heading 3819.00.00 of Schedule 3; or

509
    1. as prescribed by by-law; or

Free
507
    1. other

$0.085/L

NZ/PG/FI/ DC/LDC/SG/US/TH/ CL/AANZ/MY/KR/JP/ CN:
$0.085/L

51751 Item 51 - Machinery that incorporates or is imported with other goods which render the machinery ineligible for a tariff concession order
    Goods, as prescribed by by-law, where:
  1. the goods are machinery; and
  2. the machinery incorporates, or is imported with, other goods which makes the machinery not eligible for a tariff concession order under Part XVA of the Customs Act 1901
Free

Table note


The Ministerial Determination must be quoted on Import Declarations. For further information on previous item 44 and its Treatment Code 444, refer to Schedule 4.

Enter under tariff classification and statistical key requirements in Schedule 3.

In addition the Import Declaration is to show the tariff concession order that applies to the complete good

In addition the Import Declaration is to show the tariff classification in Schedule 3 that applies to the completed machine or equipment of which the goods are a component.

Treatment Code 509 has been allocated to item 50(c)(i). There is a requirement to show on an Import Declaration a current tariff concession order and a by-law or allocated determination. At this time, no by-laws or determinations have been issued for this item.


Goods exempt from the Product Stewardship Oil Levy

View by-laws for item 52
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
52952 Item 52 - Mineral and aromatic process oils that are exempt from the Product Stewardship Oil Levy

Goods, as prescribed by by-law, that are classified under heading 2710, 3403 or 3811 of Schedule 3

Free
53953 Item 53 - Polyglycol brake fluids that are exempt from the Product Stewardship Oil Levy
    Goods:
  1. as prescribed by by-law, that are classified under heading 3819.00.00 of Schedule 3; and

  2. that are not goods to which item 50 of this Schedule applies

5%

US:5% TH:5% CL:5% AANZ:5% MY:5% KR:5% JP:5% CN:5%
SG:5%


Table note


Enter under tariff classification and statistical key requirements in Schedule 3.


Miscellaneous goods

View by-laws for item 54
ItemTreatment CodeReference NumberStatistical CodeUnit of QuantityDescription of GoodsRate #
54754 Item 54 - Handicrafts

Handicrafts, as prescribed by by-law

Free
55755 Item 55 - Cheese and curd quota

Cheese and curd, as prescribed by by-law, that are classified under subheading 0406.10.00, 0406.20.00, 0406.30.00, 0406.40.90 or 0406.90.90 of Schedule 3


 

$0.096/kg DC:$0.096/kg, less 5% DCS:$0.096/kg, less 5%

Table note


Enter under tariff classification and statistical key requirements in Schedule 3.

Rate Number 61A is to be quoted for Treatment Code 755. This Treatment Code will operate from 1 July 2013. A tariff quota instrument number is also required to be input on the Import Declaration. Note that imports of cheese and curd from certain preference countries are duty free and use of item 55 is not available.


Treatment CodeDescription
444

Treatment Code 444 was formerly linked to item 44 in Schedule 4. The former item 44 was repealed from 1 July 2006.

However, Treatment Code 444 will continue to be available for use on "Customs Excise Returns" - a modified weekly Import Declaration, ex-warehouse (Nature 30) form. Treatment Code 444 and Tariff Rate Number 044 must only be quoted on a "Customs Excise Return".

Refer to Australian Customs Notice 2006/33 for further information on administrative arrangements for imported excise equivalent goods.


Schedule 4 Guidelines

 

Guidelines

Concordance

 

Concordance

The Customs Tariff Amendment (Schedule 4) Act 2012

Schedule 4 Act

Explanatory Memorandum


Schedule 4 related Australian Customs and Border Protection Notices

ACN 2013/40 - New Guidelines for Schedule 4 of the Customs Tariff Act 1995

ACN 2013/07 - Implementation of the Customs Tariff Amendment (Schedule 4) Act 2012 Arrangements for Customs By-laws and Other Instruments)

ACN 2012/55 - Implementation of the Customs Tariff Amendment (Schedule 4) Act 2012

ACN 2011/64 - Release of an Exposure Draft of the Customs Tariff Amendment (Schedule 4) Bill 2012

ACN 2011/64 - Review of Schedule 4 of the Customs Tariff Act 1995



FootnoteV.3


Operative 1/12/17

Enter under tariff classification and statistical key requirements in Schedule 3.

Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

Unless otherwise indicated general rate applies for CA.

Unless otherwise indicated rates for US, Thai, Chilean, AANZ, Malaysian, Korean and Japanese originating goods are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to this Act.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

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