Tariff public advice products

Public advice products are tariff classification precedents and guides. These are statements from us that provide general advice about classification and classification issues.

A tariff precedent is specific to a tariff classification and provides advice on types of goods or classification issues relating to that classification. Tariff classification guides are documents that provide advice on more complex issues or on issues that span many classifications. A copy of the exposure draft of the relevant practice statement is provided below for your information.

A public advice product is not a Tariff Advice issued under the Advance Rulings framework. Tariff Advices give administratively binding advice on specific goods for a specific importer based on documentary information provided by the applicant. A public advice product does not give binding advice on a specific good, but provides a statement of the current thinking by us on a type of good, a class of goods or a classification issue. More information is available on our Tariff advice system page.

In addition, a list of commonly imported goods to assist private (non-commercial) one-off importers is also available.

Current public advice products

Our List of Current Precedents (2.14MB PDF) is available. The last update of this file was 13 June 2017.

The draft precedents for drones have been finalised as precedents 21858300 and 21858400.

Precedents 20935600 and 20935400 have been removed as the relevant Tariff Concession Orders have been revoked.

Email any comments to tariff@border.gov.au

The following acronyms could be found in the precedents:

  • HSEN (Harmonised System Explanatory Notes)
  • WCO (World Customs Organisation)
  • COCO (Compendium of Classification Opinions of the WCO)
  • AAT (Administration Appeals Tribunal)
  • ACBPS (Australian Customs and Border Protection Service).

Tariff classification guides

The guides below provide advice on more complex issues or on issues that span many classifications.

Commonly imported goods for private importers

A list of Commonly Imported Goods (769KB PDF) and their tariff classifications has been created to provide guidance and information to private importers who need to declare non-commercial, one-off importations. The Customs Tariff Act 1995 (the Act) is the legal authority for classification and this list does not in any way replace or supersede the Act. Only the latest official version of the Act is authoritative. For this reason, any one-off, private importer who is not sure if their goods are properly described in the list should look at the Act under the Working Tariff (Current) tab or ask advice.

All commercial importations must be done in full accordance with the Act and this list should not be relied on for commercial imports.

Exposure drafts

Prior to the final publication of Tariff Precedents and Tariff Classification Guides, an exposure draft is​ available to allow for consultation and feedback on the clarity of the document.

Policy drafts closed for consultation

The following drafts are now closed for comments:

Feedback

Send your comments, suggestions and feedback on the precedent system at tariff@border.gov.au.