Current tariff classification

This is an online version of the Department of Immigration and Border Protection 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 commenced on 1 January 2017.

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.

The Tariff comprises the Act and twelve 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, links to the by-laws are included on the  Schedule 4 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, links to TCOs have been included in the relevant Chapters in Schedule 3 of the Working Tariff. Item 50 of Schedule 4 applies to all TCOs unless otherwise specified.

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