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Customs Tariff Act 1995
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C2025C00005 C93
04 July 2024
-
23 December 2024
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Volume 1
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Part 1—Preliminary
1 Short title
2 Commencement
3 Definitions
3A Act does not extend to Norfolk Island
4 Headings in Schedule 3
5 Items in Schedule 4
6 Tariff classification
7 Rules for classifying goods in Schedule 3
8 Application of Schedule 4
9 Rates of duty—ad valorem duties
10 Certain words etc. are rates of duty
11 Rates of duty—phasing rates
12 Classes of countries and places in relation to which special rates apply
13 When goods are the produce or manufacture of a particular country or place
13AA When goods are Singaporean originating goods
13A When goods are US originating goods
13B When goods are Thai originating goods
13C When goods are New Zealand originating goods
13CA When goods are Peruvian originating goods
13D When goods are Chilean originating goods
13E When goods are ASEAN Australia New Zealand (AANZ) originating goods
13EA When goods are Pacific Islands originating goods
13EB When goods are Trans Pacific Partnership originating goods
13F When goods are Malaysian originating goods
13FA When goods are Indonesian originating goods
13G When goods are Korean originating goods
13GA When goods are Indian originating goods
13H When goods are Japanese originating goods
13J When goods are Chinese originating goods
13K When goods are Hong Kong originating goods
13L When goods are Regional Comprehensive Economic Partnership (RCEP) originating goods
13M When goods are UK originating goods
14 Application of rates of duty in relation to countries and places
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Part 2—Duties of Customs
15 Imposition of duties
16 Calculation of duty
16A Suspension of preferential tariff for UK originating goods—safeguard goods
17 Rates for goods with constituents etc.
18 Calculation of concessional duty
18A Temporary increase in duties for goods from Russia or Belarus
18B Temporary decrease in duties for goods from Ukraine
19 Indexation of CPI indexed rates
19AAA Rounding of fuel duty rates
19AAB Change in fuel duty rates
19AABA Temporary reduction in indexed fuel duty rates
19AABB Temporary reduction in other duty rates
19AAC Fuel duty rates
19AA Alcohol duty rates
19AB Indexation of tobacco duty rates
19AC List of tobacco duty rates to be indexed under section 19AB
19ACA Other tobacco duty rates
19AD Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases
20 Duty where goods consist of certain containers and certain contents
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Part 3—Miscellaneous
20A Regulations
21 Repeal of the Customs Tariff Act 1987 etc.
22 Transitional
Schedule 2—General rules for the interpretation of Schedule 3
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Schedule 3—Classification of goods and general and special rates of duty
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Section I—Live animals; animal products
Notes.
Chapter 1—Live animals
Note.
Chapter 2—Meat and edible meat offal
Note.
Chapter 3—Fish and crustaceans, molluscs and other aquatic invertebrates
Notes.
Chapter 4—Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Notes.
Subheading Notes.
Chapter 5—Products of animal origin, not elsewhere specified or included
Notes.
Section II—Vegetable products
Note.
Chapter 6—Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes.
Chapter 7—Edible vegetables and certain roots and tubers
Notes.
Chapter 8—Edible fruit and nuts; peel of citrus fruit or melons
Notes.
Chapter 9—Coffee, tea, mate and spices
Notes.
Chapter 10—Cereals
Notes.
Subheading Note.
Chapter 11—Products of the milling industry; malt; starches; inulin; wheat gluten
Notes.
Chapter 12—Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes.
Subheading Note.
Chapter 13—Lac; gums, resins and other vegetable saps and extracts
Note.
Chapter 14—Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes.
Section III—Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Chapter 15—Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Notes.
Subheading Notes.
Additional Note.
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Volume 2
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Schedule 3—Classification of goods and general and special rates of duty
Section IV—Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Note.
Additional Note.
Chapter 16—Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Notes.
Subheading Notes.
Chapter 17—Sugars and sugar confectionery
Note.
Subheading Notes.
Chapter 18—Cocoa and cocoa preparations
Notes.
Chapter 19—Preparations of cereals, flour, starch or milk; pastrycooks’ products
Notes.
Additional Note.
Chapter 20—Preparations of vegetables, fruit, nuts or other parts of plants
Notes.
Subheading Notes.
Additional Notes.
Chapter 21—Miscellaneous edible preparations
Notes.
Additional Notes.
Chapter 22—Beverages, spirits and vinegar
Notes.
Subheading Note.
Additional Notes.
Chapter 23—Residues and waste from the food industries; prepared animal fodder
Note.
Subheading Note.
Chapter 24—Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Notes.
Subheading Note.
Additional Notes.
Section V—Mineral products
Chapter 25—Salt; sulphur; earths and stone; plastering materials, lime and cement
Notes.
Chapter 26—Ores, slag and ash
Notes.
Subheading Notes.
Chapter 27—Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Notes.
Subheading Notes.
Additional Notes.
Section VI—Products of the chemical or allied industries
Notes.
Chapter 28—Inorganic chemicals; organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes
Notes.
Subheading Note.
Additional Note.
Sub Chapter I—Chemical elements
Sub Chapter II—Inorganic acids and inorganic oxygen compounds of non metals
Sub Chapter III—Halogen or sulphur compounds of non metals
Sub Chapter IV—Inorganic bases and oxides, hydroxides and peroxides of metal
Sub Chapter V—Salts and peroxysalts, of inorganic acids and metals
Sub Chapter VI—Miscellaneous
Chapter 29—Organic chemicals
Notes.
Subheading Notes.
Additional Note.
Sub Chapter I—Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub Chapter II—Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub Chapter III—Phenols, phenol alcohols, and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub Chapter IV—Ethers, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides, epoxides with a three membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub Chapter V—Aldehyde function compounds
Sub Chapter VI—Ketone function compounds and quinone function compounds
Sub Chapter VII—Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub Chapter VIII—Esters of inorganic acids of non metals and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives
Sub Chapter IX—Nitrogen function compounds
Sub Chapter X—Organo inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides
Sub Chapter XI—Provitamins, vitamins and hormones
Sub Chapter XII—Glycosides and alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
Sub Chapter XIII—Other organic compounds
Chapter 30—Pharmaceutical products
Notes.
Subheading Notes.
Additional Notes.
Chapter 31—Fertilisers
Notes.
Chapter 32—Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Notes.
Chapter 33—Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Notes.
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 with a basis of plaster
Notes.
Chapter 35—Albuminoidal substances; modified starches; glues; enzymes
Notes.
Chapter 36—Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Notes.
Chapter 37—Photographic or cinematographic goods
Notes.
Chapter 38—Miscellaneous chemical products
Notes.
Subheading Notes.
Additional Note.
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Volume 3
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Schedule 3—Classification of goods and general and special rates of duty
Section VII—Plastics and articles thereof; rubber and articles thereof
Additional Note.
Chapter 39—Plastics and articles thereof
Notes.
Subheading Notes.
Additional Notes.
Sub Chapter I—Primary forms
Sub Chapter II—Waste, parings and scrap; semi manufactures; articles
Chapter 40—Rubber and articles thereof
Notes.
Section VIII—Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
Chapter 41—Raw hides and skins (other than furskins) and leather
Notes.
Chapter 42—Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
Notes.
Chapter 43—Furskins and artificial fur; manufactures thereof
Notes.
Section IX—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
Notes.
Subheading Notes.
Additional Notes.
Chapter 45—Cork and articles of cork
Note.
Chapter 46—Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Notes.
Section X—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
Chapter 47—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Note.
Chapter 48—Paper and paperboard; articles of paper pulp, of paper or of paperboard
Notes.
Subheading Notes.
Additional Notes.
Chapter 49—Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Notes.
Section XI—Textiles and textile articles
Notes.
Subheading Notes.
Additional Notes.
Chapter 50—Silk
Chapter 51—Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Note.
Chapter 52—Cotton
Subheading Note.
Chapter 53—Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Chapter 54—Man made filaments; strip and the like of man made textile materials
Notes.
Chapter 55—Man made staple fibres
Note.
Chapter 56—Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Notes.
Chapter 57—Carpets and other textile floor coverings
Notes.
Additional Notes.
Chapter 58—Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Notes.
Additional Note.
Chapter 59—Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Notes.
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Volume 4
Schedule 3—Classification of goods and general and special rates of duty
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Section XI—Textiles and textile articles
Chapter 60—Knitted or crocheted fabrics
Notes.
Subheading Note.
Chapter 61—Articles of apparel and clothing accessories, knitted or crocheted
Notes.
Additional Note.
Chapter 62—Articles of apparel and clothing accessories, not knitted or crocheted
Notes.
Additional Note.
Chapter 63—Other made up textile articles; sets; worn clothing and worn textile articles; rags
Notes.
Subheading Note.
Sub Chapter I—Other made up textile articles
Sub Chapter II—Sets
Sub Chapter III—Worn clothing and worn textile articles; rags
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Section XII—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
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Chapter 64—Footwear, gaiters and the like; parts of such articles
Notes.
Subheading Note.
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Chapter 65—Headgear and parts thereof
Notes.
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Chapter 66—Umbrellas, sun umbrellas, walking sticks, seat sticks, whips, riding crops, and parts thereof
Notes.
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Chapter 67—Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Notes.
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Section XIII—Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
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Chapter 68—Articles of stone, plaster, cement, asbestos, mica or similar materials
Notes.
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Chapter 69—Ceramic products
Notes.
Sub Chapter I—Goods of siliceous fossil meals or of similar siliceous earths, and refractory goods
Sub Chapter II—Other ceramic products
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Chapter 70—Glass and glassware
Notes.
Subheading Note.
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Section XIV—Natural or cultured pearls, precious or semi precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
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Chapter 71—Natural or cultured pearls, precious or semi precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Notes.
Subheading Notes.
Sub Chapter I—Natural or cultured pearls and precious or semi precious stones
Sub Chapter II—Precious metals and metals clad with precious metal
Sub Chapter III—Jewellery, goldsmiths’ and silversmiths’ wares and other articles
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Section XV—Base metals and articles of base metal
Notes.
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Chapter 72—Iron and steel
Notes.
Subheading Notes.
Additional Note.
Sub Chapter I—Primary materials; products in granular or powder form
Sub Chapter II—Iron and non alloy steel
Sub Chapter III—Stainless steel
Sub Chapter IV—Other alloy steel; hollow drill bars and rods, of alloy or non alloy steel
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Chapter 73—Articles of iron or steel
Notes.
Additional Notes.
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Volume 5
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Schedule 3—Classification of goods and general and special rates of duty
Section XV—Base metals and articles of base metal
Chapter 74—Copper and articles thereof
Note.
Subheading Note.
Chapter 75—Nickel and articles thereof
Subheading Notes.
Chapter 76—Aluminium and articles thereof
Subheading Notes.
Additional Note.
Chapter 78—Lead and articles thereof
Subheading Note.
Chapter 79—Zinc and articles thereof
Subheading Note.
Chapter 80—Tin and articles thereof
Subheading Note.
Chapter 81—Other base metals; cermets; articles thereof
Chapter 82—Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Notes.
Chapter 83—Miscellaneous articles of base metal
Notes.
Additional Note.
Section XVI—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
Notes.
Additional Notes.
Chapter 84—Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Notes.
Subheading Notes.
Additional Notes.
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
Notes.
Subheading Notes.
Additional Notes.
Section XVII—Vehicles, aircraft, vessels and associated transport equipment
Notes.
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
Notes.
Chapter 87—Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
Notes.
Subheading Note.
Additional Notes.
Chapter 88—Aircraft, spacecraft, and parts thereof
Note.
Subheading Notes.
Chapter 89—Ships, boats and floating structures
Note.
Section XVIII—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
Notes.
Additional Notes.
Chapter 91—Clocks and watches and parts thereof
Notes.
Chapter 92—Musical instruments; parts and accessories of such articles
Notes.
Section XIX—Arms and ammunition; parts and accessories thereof
Chapter 93—Arms and ammunition; parts and accessories thereof
Notes.
Section XX—Miscellaneous manufactured articles
Chapter 94—Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name plates and the like; prefabricated buildings
Notes.
Additional Note.
Chapter 95—Toys, games and sports requisites; parts and accessories thereof
Notes.
Subheading Note.
Chapter 96—Miscellaneous manufactured articles
Notes.
Section XXI—Works of art, collectors’ pieces and antiques
Chapter 97—Works of art, collectors’ pieces and antiques
Notes.
Additional Notes.
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Volume 6
Schedule 4—Concessional rates of duty
Schedule 4A—Singaporean originating goods
Schedule 5—US originating goods
Schedule 6—Thai originating goods
Schedule 6A—Peruvian originating goods
Schedule 7—Chilean originating goods
Schedule 8—ASEAN Australia New Zealand (AANZ) originating goods
Schedule 8A—Pacific Islands originating goods
Schedule 8B—Trans Pacific Partnership originating goods
Schedule 9—Malaysian originating goods
Schedule 9A—Indonesian originating goods
Schedule 10—Korean originating goods
Schedule 10A—Indian originating goods
Schedule 11—Japanese originating goods
Schedule 12—Chinese originating goods
Schedule 13—Hong Kong originating goods
Schedule 14—Regional Comprehensive Economic Partnership (RCEP) originating goods
Schedule 15—UK originating goods
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Volume 7
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
