An Act to impose duties of Customs, to repeal the Customs Tariff Act 1987, and for related purposes
Part 1—Preliminary
1 Short title
This Act may be cited as the Customs Tariff Act 1995.
2 Commencement
This Act commences on 1 July 1996.
3 Definitions
(1) In this Act, unless the contrary intention appears:
abbreviation, in relation to a country or place specified in Schedule 1 to the regulations, means the abbreviation specified in that Schedule opposite to the name of that country or place.
amount of duty includes no duty.
capable of being produced in Australia has the same meaning as in Part XVA of the Customs Act 1901.
Chapter means a Chapter of a Section in Schedule 3.
column means a column of a Schedule.
Comptroller‑General of Customs means the person who is the Comptroller‑General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
constituent, in relation to goods, includes:
(a) a part, a component, or an ingredient, of the goods; and
(b) an accessory for the goods.
Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.
Developing Country means:
(a) a country that is a Developing Country under paragraph 12(d); or
(b) a place that is treated as a Developing Country under paragraph 12(e); or
duty means a duty of Customs imposed by section 15.
Educational, Scientific and Cultural Materials Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Florence on 17 June 1950.
Note: The text of the Agreement is set out in Australian Treaty Series 1992 No. 12 ([1992] ATS 12). In 2012, the text of an Agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Educational, Scientific and Cultural Materials Protocol means the Protocol to the Educational, Scientific and Cultural Materials Agreement, being the Protocol done at Nairobi on 26 November 1976.
Note: The text of the Protocol is set out in Australian Treaty Series 1992 No. 13 ([1992] ATS 13). In 2012, the text of a Protocol in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Forum Island Country means a country that is a Forum Island Country under paragraph 12(a).
general rate means a rate of duty other than a rate that applies in relation to a Preference Country.
heading means a heading in Schedule 3.
Interpretation Rules means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, as set out in Schedule 2.
in the ordinary course of business has the same meaning as in Part XVA of the Customs Act 1901.
Least Developed Country means a country or place that is, or is treated as, a Least Developed Country under paragraph 12(b) or 12(c).
Preference Country means:
(b) Papua New Guinea; or
(c) a Forum Island Country; or
(d) a Least Developed Country; or
(e) a Developing Country; or
(f) Canada; or
(g) Singapore.
produced in Australia has the same meaning as in Part XVA of the Customs Act 1901.
rate column means:
(a) the third column of Schedule 3; or
(b) the third column of Schedule 4; or
(ba) the third column of the table in Schedule 4A; or
(c) the third column of the table in Schedule 5; or
(d) the third column of the table in Schedule 6; or
(da) the third column of the table in Schedule 6A; or
(e) the third column of the table in Schedule 7; or
(f) the third column of the table in Schedule 8; or
(fa) the third column of the table in Schedule 8A; or
(fb) the third column of the table in Schedule 8B; or
(g) the third column of the table in Schedule 9; or
(ga) the third column of the table in Schedule 9A; or
(h) the third column of the table in Schedule 10; or
(ha) the third column of the table in Schedule 10A; or
(i) the third column of the table in Schedule 11; or
(j) the third column of the table in Schedule 12; or
(k) the third column of the table in Schedule 13; or
(l) the third column of the table in Schedule 14; or
(m) the third column of the table in Schedule 15.
registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.
subheading means a subheading of a heading.
substitutable goods has the same meaning as in Part XVA of the Customs Act 1901.
Tariff instrument means:
(a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; or
(b) an instrument made (whether before or after the commencement of this Act) under section 273EA of the Customs Act 1901; or
(c) an order, a by‑law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901.
Timor Sea Maritime Boundaries Treaty means the Treaty between Australia and the Democratic Republic of Timor‑Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.
Note: The Timor Sea Maritime Boundaries Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
tobacco content includes any thing (including moisture) added to the tobacco leaf during manufacturing or processing.
value means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.
(2) In Schedule 3, unless the contrary intention appears, Section means a Section of Schedule 3.
3A Act does not extend to Norfolk Island
This Act does not extend to Norfolk Island.
4 Headings in Schedule 3
(1) In Schedule 3:
(a) either:
(i) 4 digits in the first column; or
(ii) 8 digits in the first column not opposite to a dash or dashes in the second column;
indicate the beginning of a heading; and
(b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear.
(2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act:
(a) a heading may be referred to by the digits with which the heading begins; and
(b) a subheading of a heading may be referred to by the digits with which the subheading begins.
5 Items in Schedule 4
(1) In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item.
(2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act, an item in Schedule 4 may be referred to by the word “item” followed by the number, or the number and letter, with which the item begins.
6 Tariff classification
A reference in this Act to the tariff classification under which particular goods are classified is a reference to the heading or subheading:
(a) in whose third column a rate of duty is set out; and
(b) under which the goods are classified.
7 Rules for classifying goods in Schedule 3
(1) The Interpretation Rules must be used for working out the tariff classification under which goods are classified.
(2) If the letters “NSA” are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first‑mentioned subheading.
(3) A reference in the Interpretation Rules to Notes includes a reference to Additional Notes.
Note 1: The text in Schedule 3 is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.
Note 2: The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
8 Application of Schedule 4
(1) Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item.
(2) If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is:
(a) the item under which the least amount of duty would be payable in respect of the goods; or
(b) if there are 2 or more such items, the last occurring such item.
(3) For the purposes of Schedule 4:
(a) a reference to a Tariff Concession Order includes a reference:
(i) to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and
(ii) to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and
(b) a reference to section 269Q of the Customs Act 1901 includes a reference:
(i) to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and
(ii) to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992.
9 Rates of duty—ad valorem duties
(1) Unless the contrary intention appears, if, in a rate column in Schedule 3, 4, 4A, 5, 6, 6A, 7, 8, 8B, 10, 10A, 11, 12, 14 or 15, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods:
(a) the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and
(b) the percentage is a rate of duty.
(2) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller‑General of Customs determines.
10 Certain words etc. are rates of duty
(1) Unless the contrary intention appears, if the word “Free” is set out in section 16 or 18 or in a rate column, that word is a rate of duty.
(2) Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty.
11 Rates of duty—phasing rates
(1) Subject to subsection (2), a rate of duty set out in:
(a) the third column of a tariff classification under which goods are classified; or
(b) the third column of an item in Schedule 4 that applies to goods; or
(bba) the third column of an item in the table in Schedule 6A that applies to goods; or
(bd) the third column of an item in the table in Schedule 8 that applies to goods; or
(bda) the third column of an item in the table in Schedule 8A that applies to goods; or
(bdb) the third column of an item in the table in Schedule 8B that applies to goods; or
(bfa) the third column of an item in the table in Schedule 10A that applies to goods; or
(bj) the third column of an item in the table in Schedule 14 that applies to goods; or
(bk) the third column of an item in the table in Schedule 15 that applies to goods;
has effect from a specified date if that date preceded by the word “From” is specified in:
(c) the second column of that tariff classification; or
(d) the second column of that item in Schedule 4; or
(fa) the third column of that item in the table in Schedule 6A; or
(h) the third column of that item in the table in Schedule 8; or
(ha) the third column of that item in the table in Schedule 8A; or
(hb) the third column of that item in the table in Schedule 8B; or
(ja) the third column of that item in the table in Schedule 10A; or
(n) the third column of that item in the table in Schedule 14; or
(o) the third column of that item in the table in Schedule 15;
as the case may be in relation to that rate.
(2) If a rate of duty set out in:
(a) the third column of a tariff classification under which goods are classified; or
(b) the third column of an item in Schedule 4 that applies to goods; or
(bba) the third column of an item in the table in Schedule 6A that applies to goods; or
(bd) the third column of an item in the table in Schedule 8 that applies to goods; or
(bda) the third column of an item in the table in Schedule 8A that applies to goods; or
(bdb) the third column of an item in the table in Schedule 8B that applies to goods; or
(bfa) the third column of an item in the table in Schedule 10A that applies to goods; or
(bj) the third column of an item in the table in Schedule 14 that applies to goods; or
(bk) the third column of an item in the table in Schedule 15 that applies to goods;
has effect from a specified day, then, in working out the duty in respect of goods of that kind, or goods that are part of goods of that kind, that are entered for home consumption:
(c) that rate is to be taken to be so set out only in respect of goods so entered on or after that day; and
(d) if another rate of duty is set out in respect of such goods from a later day—that rate is not to be taken to apply in respect of goods so entered on or after that later day.
12 Classes of countries and places in relation to which special rates apply
For the purposes of this Act:
(a) a country specified in column 1 of the table in Part 1 of Schedule 1 to the regulations is a Forum Island Country; and
(b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 to the regulations is a Least Developed Country; and
(c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 to the regulations is to be treated as a Least Developed Country; and
(d) a country specified in column 1 of the table in Division 1 of Part 3, 4 or 5 of Schedule 1 to the regulations is a Developing Country; and
(e) a place specified in column 1 of the table in Division 2 of Part 3, 4 or 5 of Schedule 1 to the regulations is to be treated as a Developing Country.
13 When goods are the produce or manufacture of a particular country or place
For the purposes of this Act, goods are the produce or manufacture of a country or place only if they are, under Division 1A of Part VIII of the Customs Act 1901, the produce or manufacture of that country or place for the purposes of that Act.
13AA When goods are Singaporean originating goods
For the purposes of this Act, goods are Singaporean originating goods if, and only if, they are Singaporean originating goods under Division 1BA of Part VIII of the Customs Act 1901.
13A When goods are US originating goods
For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901.
13B When goods are Thai originating goods
For the purposes of this Act, goods are Thai originating goods if, and only if, they are Thai originating goods under Division 1D of Part VIII of the Customs Act 1901.
13C When goods are New Zealand originating goods
For the purposes of this Act, goods are New Zealand originating goods if, and only if, they are New Zealand originating goods under Division 1E of Part VIII of the Customs Act 1901.
13CA When goods are Peruvian originating goods
For the purposes of this Act, goods are Peruvian originating goods if, and only if, they are Peruvian originating goods under Division 1EA of Part VIII of the Customs Act 1901.
13D When goods are Chilean originating goods
For the purposes of this Act, goods are Chilean originating goods if, and only if, they are Chilean originating goods under Division 1F of Part VIII of the Customs Act 1901.
13E When goods are ASEAN‑Australia‑New Zealand (AANZ) originating goods
For the purposes of this Act, goods are AANZ originating goods if, and only if, they are AANZ originating goods under Division 1G of Part VIII of the Customs Act 1901.
13EA When goods are Pacific Islands originating goods
For the purposes of this Act, goods are Pacific Islands originating goods if, and only if, they are Pacific Islands originating goods under Division 1GA of Part VIII of the Customs Act 1901.
13EB When goods are Trans‑Pacific Partnership originating goods
For the purposes of this Act, goods are Trans‑Pacific Partnership originating goods if, and only if, they are Trans‑Pacific Partnership originating goods under Division 1GB of Part VIII of the Customs Act 1901.
13F When goods are Malaysian originating goods
For the purposes of this Act, goods are Malaysian originating goods if, and only if, they are Malaysian originating goods under Division 1H of Part VIII of the Customs Act 1901.
13FA When goods are Indonesian originating goods
For the purposes of this Act, goods are Indonesian originating goods if, and only if, they are Indonesian originating goods under Division 1HA of Part VIII of the Customs Act 1901.
13G When goods are Korean originating goods
For the purposes of this Act, goods are Korean originating goods if, and only if, they are Korean originating goods under Division 1J of Part VIII of the Customs Act 1901.
13GA When goods are Indian originating goods
For the purposes of this Act, goods are Indian originating goods if, and only if, they are Indian originating goods under Division 1JA of Part VIII of the Customs Act 1901.
13H When goods are Japanese originating goods
For the purposes of this Act, goods are Japanese originating goods if, and only if, they are Japanese originating goods under Division 1K of Part VIII of the Customs Act 1901.
13J When goods are Chinese originating goods
For the purposes of this Act, goods are Chinese originating goods if, and only if, they are Chinese originating goods under Division 1L of Part VIII of the Customs Act 1901.
13K When goods are Hong Kong originating goods
For the purposes of this Act, goods are Hong Kong originating goods if, and only if, they are Hong Kong originating goods under Division 1M of Part VIII of the Customs Act 1901.
13L When goods are Regional Comprehensive Economic Partnership (RCEP) originating goods
For the purposes of this Act, goods are RCEP originating goods if, and only if, they are RCEP originating goods under Division 1N of Part VIII of the Customs Act 1901.
13M When goods are UK originating goods
For the purposes of this Act, goods are UK originating goods if, and only if, they are UK originating goods under Division 1P of Part VIII of the Customs Act 1901.
14 Application of rates of duty in relation to countries and places
(1) Subject to subsection (2):
(a) a rate of duty set out in a rate column applies in relation to New Zealand if “NZ” is specified in relation to the rate; and
(b) a rate of duty so set out applies in relation to Papua New Guinea if “PG” is specified in relation to the rate; and
(c) a rate of duty so set out applies in relation to every Forum Island Country specified in Part 1 of Schedule 1 to the regulations if “FI” is specified in relation to the rate; and
(d) a rate of duty so set out applies in relation to every Least Developed Country specified in Part 2 of Schedule 1 to the regulations if “LDC” is specified in relation to the rate; and
(e) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 to the regulations if “DC” is specified in relation to the rate; and
(f) a rate of duty so set out applies in relation to every Developing Country specified in Part 4 of Schedule 1 to the regulations (other than a Developing Country or place specified in paragraph (g)) if “DCS” is specified in relation to the rate; and
(g) a rate of duty so set out applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations if “DCT” is specified in relation to the rate; and
(h) a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and
(i) a rate of duty so set out applies in relation to Canada if “CA” is specified in relation to the rate; and
(k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if “US” is specified in relation to the rate; and
(l) a rate of duty set out in a rate column in Schedule 4 applies in relation to Japan if “JP” is specified in relation to the rate; and
(m) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United Kingdom if “UK” is specified in relation to the rate.
(2) A rate of duty set out in a rate column in relation to which “FI”, “LDC”, “DC”, “DCS” or “DCT” is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.
Part 2—Duties of Customs
15 Imposition of duties
Duties of Customs are imposed by this Act on:
(a) goods imported into Australia on or after 1 July 1996; and
(b) goods:
(i) imported into Australia before 1 July 1996; and
(ii) entered, or again entered, for home consumption on or after that day.
16 Calculation of duty
(1) Subject to sections 17, 18, 18A, 18B, 20 and 22, the duty in respect of goods must be worked out as follows:
(a) if the goods:
(i) are not the produce or manufacture of a Preference Country; and
(ia) are not Singaporean originating goods; and
(ii) are not US originating goods; and
(iii) are not Thai originating goods; and
(iv) are not New Zealand originating goods; and
(iva) are not Peruvian originating goods; and
(v) are not Chilean originating goods; and
(vi) are not AANZ originating goods; and
(via) are not Pacific Islands originating goods; and
(vib) are not Trans‑Pacific Partnership originating goods; and
(vii) are not Malaysian originating goods; and
(viia) are not Indonesian originating goods; and
(viii) are not Korean originating goods; and
(viiia) are not Indian originating goods; and
(ix) are not Japanese originating goods; and
(x) are not Chinese originating goods; and
(xi) are not Hong Kong originating goods; and
(xii) are not RCEP originating goods; and
(xiii) are not UK originating goods;
by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;
(b) if the goods are New Zealand originating goods:
(i) if a rate of duty that applies in relation to New Zealand is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
(ii) otherwise—Free;
(c) if the goods are the produce or manufacture of Papua New Guinea:
(i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
(ii) otherwise—Free;
(d) if the goods are the produce or manufacture of Canada:
(i) if a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
(ii) otherwise—by reference to the general rate of duty set out in the third column of that tariff classification;
(e) if the goods are the produce or manufacture of a Forum Island Country:
(i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
(ii) otherwise—Free;
(f) if the goods are the produce or manufacture of a Developing Country or place specified in Part 5 of Schedule 1 to the regulations:
(i) subject to subparagraphs (ii) and (iii)—by reference to the general rate of duty set out in the third column of the tariff classification under which the goods are classified; or
(ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 4 of Schedule 1 to the regulations is set out in the third column of that tariff classification—by reference to that rate of duty; or
(iii) if a rate of duty that applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations is set out in the third column of that tariff classification—by reference to that rate of duty;
(g) if the goods are the produce or manufacture of a Developing Country specified in Part 4 of Schedule 1 to the regulations (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province):
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
(ii) otherwise—by reference to the general rate of duty set out in the third column of that tariff classification;
(h) if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1 to the regulations:
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
(ii) otherwise—Free;
(i) if, under section 153H or 153NA of the Customs Act 1901, the goods are the produce or manufacture of a Least Developed Country:
(i) if a rate of duty that applies in relation to Least Developed Countries is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
(ii) otherwise—Free;
(ja) if the goods are Singaporean originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 4A—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(k) if the goods are US originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 5—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(l) if the goods are Thai originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 6—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(la) if the goods are Peruvian originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 6A—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
Note: See also subsections (2AA) and (2AB).
(m) if the goods are Chilean originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 7—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(n) if the goods are AANZ originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(na) if the goods are Pacific Islands originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8A—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(nb) if the goods are Trans‑Pacific Partnership originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8B—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
Note: See also subsections (4AA) to (4ABB).
(o) if the goods are Malaysian originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 9—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(oa) if the goods are Indonesian originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 9A—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(p) if the goods are Korean originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 10—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(pa) if the goods are Indian originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 10A—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
Note: See also subsections (4AC) and (4AD).
(q) if the goods are Japanese originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 11—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(r) if the goods are Chinese originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 12—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(s) if the goods are Hong Kong originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 13—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
(t) if the goods are RCEP originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 14—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free;
Note: See also subsections (4A) and (4B).
(u) subject to section 16A, if the goods are UK originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 15—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free.
Note: See also subsection (4C).
Peruvian originating goods
(2AA) For the purposes of Schedule 6A:
(a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and
(b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and
(c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection.
(2AB) If column 2 of an item in the table in Schedule 6A includes “(prescribed goods only)”, subparagraph (1)(la)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note: If column 2 of an item in the table in Schedule 6A includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
Trans‑Pacific Partnership originating goods
(4AA) For the purposes of Schedule 8B:
(a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and
(b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and
(c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and
(d) a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection; and
(e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and
(f) a reference in that Schedule to year 8 is a reference to the seventh calendar year beginning after the commencement of this subsection; and
(g) a reference in that Schedule to year 9 is a reference to the eighth calendar year beginning after the commencement of this subsection; and
(h) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and
(i) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and
(j) a reference in that Schedule to year 12 is a reference to the 11th calendar year beginning after the commencement of this subsection; and
(k) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and
(l) a reference in that Schedule to year 14 is a reference to the 13th calendar year beginning after the commencement of this subsection; and
(m) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and
(n) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection.
(4AB) If column 2 of an item in the table in Schedule 8B includes “(prescribed goods only)”, subparagraph (1)(nb)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note: If column 2 of an item in the table in Schedule 8B includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
(4ABA) Subject to section 16B, for the purposes of Schedule 8B, if:
(a) the goods are Trans‑Pacific Partnership originating goods; and
(b) the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 1A to 1E, 396A to 396J, 397 to 408, 410 to 419, 421 to 423, 424A to 424L, 425 to 432ZC, 446 or 448 to 451 in the table in Schedule 8B;
then:
(c) subparagraph (1)(nb)(i) does not apply to the goods unless the last production process, other than minimal operations, occurred in the United Kingdom; and
(d) if that subparagraph does apply—the rate of duty in relation to the goods is the rate set out in column 3 of the item concerned in relation to the United Kingdom.
(4ABB) For the purposes of paragraph (4ABA)(c), the following are minimal operations:
(a) operations to preserve goods in good condition for the purposes of transport or storage;
(b) packaging, re‑packaging, breaking up of consignments or putting up goods for retail sale, including placing goods in bottles, cans, flasks, bags, cases or boxes;
(c) mere dilution with water or another substance that does not materially alter the characteristics of goods;
(d) collection of goods intended to form sets, assortments, kits or composite goods;
(e) any combination of operations covered by paragraphs (a) to (d).
Indian originating goods
(4AC) For the purposes of Schedule 10A:
(a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and
(b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and
(c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and
(d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection.
(4AD) If column 2 of an item in the table in Schedule 10A includes “(prescribed goods only)”, subparagraph (1)(pa)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note: If column 2 of an item in the table in Schedule 10A includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
Regional Comprehensive Economic Partnership (RCEP) originating goods
(4A) For the purposes of Schedule 14:
(a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and
(b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and
(c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and
(d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and
(e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and
(f) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and
(g) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and
(h) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and
(i) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and
(j) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection; and
(k) a reference in that Schedule to year 17 is a reference to the 16th calendar year beginning after the commencement of this subsection; and
(l) a reference in that Schedule to year 18 is a reference to the 17th calendar year beginning after the commencement of this subsection; and
(m) a reference in that Schedule to year 19 is a reference to the 18th calendar year beginning after the commencement of this subsection; and
(n) a reference in that Schedule to year 20 is a reference to the 19th calendar year beginning after the commencement of this subsection.
(4B) If column 2 of an item in the table in Schedule 14 includes “(prescribed goods only)”, subparagraph (1)(t)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
UK originating goods
(4C) For the purposes of Schedule 15:
(a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and
(b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and
(c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and
(d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and
(e) a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection.
Least rate of duty
(5) If, apart from this subsection, more than one paragraph of subsection (1) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.
16A Suspension of preferential tariff for UK originating goods—safeguard goods
Duty rates
(1) Despite paragraph 16(1)(u), the duty in respect of goods that are:
(a) safeguard goods specified in a notice made by the Minister under this section; and
(b) imported into Australia during the period specified in the notice;
must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified.
Notice
(2) The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1).
(3) The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a global safeguard measure referred to in Section C of Chapter 3 of the Agreement if imported into the United Kingdom from Australia during the period.
(4) The Minister must not specify a period starting before the commencement of the notice.
Definitions
(5) In this section:
Agreement has the same meaning as in subsection 153ZRB(1) of the Customs Act 1901.
safeguard goods means UK originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 150 to 238 in the table in Schedule 15.
16B Suspension of preferential tariff for Trans‑Pacific Partnership originating goods—safeguard goods imported from the United Kingdom
Duty rates
(1) Despite subsection 16(4ABA), the duty in respect of goods that are:
(a) safeguard goods specified in a notice made by the Minister under this section; and
(b) imported into Australia from the United Kingdom during the period specified in the notice;
must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified.
Notice
(2) The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1).
(3) The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a safeguard measure covered by paragraph 5(b) of Article 6.2 of Chapter 6 of the Agreement if imported into the United Kingdom from Australia during the period.
(4) The Minister must not specify a period starting before the commencement of the notice.
Definitions
(5) In this section:
Agreement has the same meaning as in subsection 153ZKU(1) of the Customs Act 1901.
safeguard goods means Trans‑Pacific Partnership originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 396A to 408, 410 to 419, 421 to 423, 424A to 432ZC, 446 or 448 to 451 in the table in Schedule 8B.
17 Rates for goods with constituents etc.
(1) Subject to sections 18, 20 and 22, if the tariff classification under which goods are classified contains 2 or more phrases that describe goods and begin with the words “In respect of’’, the duty payable in respect of the first‑mentioned goods is:
(a) if the first‑mentioned goods have as constituents goods to which 2 or more of the phrases relate—the sum of the amounts of the duty, worked out in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or
(b) if the first‑mentioned goods are, or have as constituents, goods to which only one phrase relates—the amount of duty, worked out in accordance with subsection (3), in respect of the goods to which that phrase relates.
(2) If the words “In respect of remainder” appear in a tariff classification under which goods are classified, those words constitute a phrase for the purposes of this section and the word “remainder” appearing in that phrase must be taken to be a description of:
(a) all goods that can be constituents of goods that can be classified under the tariff classification; and
(b) all goods that can be classified under the tariff classification;
other than goods to which another phrase contained in that tariff classification relates.
(3) The duty in respect of constituent goods to which a phrase referred to in subsection (1) relates worked out in accordance with section 17 must be worked out as if:
(a) the tariff classification under which the complete goods are classified were the tariff classification that contained that phrase; and
(b) the rate of duty or rates of duty specified in the third column of that tariff classification in relation to the constituent goods to which that phrase relates were the only rate or rates set out in that tariff classification.
18 Calculation of concessional duty
(1) Subject to sections 18A, 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:
(a) under the tariff classification in Schedule 3 that applies to the goods; or
(aa) under an item in the table in Schedule 4A that applies to the goods; or
(b) under an item in the table in Schedule 5 that applies to the goods; or
(c) under an item in the table in Schedule 6 that applies to the goods; or
(ca) under an item in the table in Schedule 6A that applies to the goods; or
(d) under an item in the table in Schedule 7 that applies to the goods; or
(e) under an item in the table in Schedule 8 that applies to the goods; or
(ea) under an item in the table in Schedule 8A that applies to the goods; or
(eb) under an item in the table in Schedule 8B that applies to the goods; or
(f) under an item in the table in Schedule 9 that applies to the goods; or
(fa) under an item in the table in Schedule 9A that applies to the goods; or
(g) under an item in the table in Schedule 10 that applies to the goods; or
(ga) under an item in the table in Schedule 10A that applies to the goods; or
(h) under an item in the table in Schedule 11 that applies to the goods; or
(i) under an item in the table in Schedule 12 that applies to the goods; or
(j) under an item in the table in Schedule 13 that applies to the goods; or
(k) under an item in the table in Schedule 14 that applies to the goods; or
(l) under an item in the table in Schedule 15 that applies to the goods.
(2) For the purposes of subsection (1), the amount of duty payable in respect of goods under an item in Schedule 4 is an amount of duty worked out as follows:
(a) if the goods:
(i) are not the produce or manufacture of a Preference Country; and
(ia) are not Singaporean originating goods; and
(ii) are not US originating goods; and
(iii) are not Thai originating goods; and
(iv) are not New Zealand originating goods; and
(iva) are not Peruvian originating goods; and
(v) are not Chilean originating goods; and
(vi) are not AANZ originating goods; and
(via) are not Pacific Islands originating goods; and
(vib) are not Trans‑Pacific Partnership originating goods; and
(vii) are not Malaysian originating goods; and
(viia) are not Indonesian originating goods; and
(viii) are not Korean originating goods; and
(viiia) are not Indian originating goods; and
(ix) are not Japanese originating goods; and
(x) are not Chinese originating goods; and
(xi) are not Hong Kong originating goods; and
(xii) are not RCEP originating goods; and
(xiii) are not UK originating goods;
by reference to the general rate set out in the third column of that item;
(b) if the goods are New Zealand originating goods:
(i) if a rate of duty that applies in relation to New Zealand is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(c) if the goods are the produce or manufacture of Papua New Guinea:
(i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(d) if the goods are the produce or manufacture of Canada:
(i) if a rate of duty that applies in relation to Canada is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—by reference to the general rate of duty set out in the third column of that item;
(e) if the goods are the produce or manufacture of a Forum Island Country:
(i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(f) if the goods are the produce or manufacture of a Developing Country or place specified in Part 5 of Schedule 1 to the regulations:
(i) subject to subparagraphs (ii) and (iii)—by reference to the general rate of duty set out in the third column of that item; or
(ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 4 of Schedule 1 to the regulations is set out in the third column of that item—by reference to that rate of duty; or
(iii) if a rate of duty that applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations is set out in the third column of that item—by reference to that rate of duty;
(g) if the goods are the produce or manufacture of a Developing Country or Place specified in Part 4 of Schedule 1 to the regulations, (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province):
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—by reference to the general rate of duty set out in the third column of that item;
(h) if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1 to the regulations:
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(i) if under section 153H or 153NA of the Customs Act 1901 the goods are the produce or manufacture of a Least Developed Country:
(i) if a rate of duty that applies in relation to Least Developed Countries is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(ja) if the goods are Singaporean originating goods:
(i) if a rate of duty that applies in relation to Singapore is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(k) if the goods are US originating goods:
(i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(l) if the goods are Thai originating goods:
(i) if a rate of duty that applies in relation to Thailand is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(la) if the goods are Peruvian originating goods:
(i) if a rate of duty that applies in relation to Peru is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(m) if the goods are Chilean originating goods:
(i) if a rate of duty that applies in relation to Chile is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(n) if the goods are AANZ originating goods:
(i) if “AANZ” is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(na) if the goods are Pacific Islands originating goods:
(i) if “PI” is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(nb) if the goods are Trans‑Pacific Partnership originating goods:
(i) if “TPP” is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(o) if the goods are Malaysian originating goods:
(i) if a rate of duty that applies in relation to Malaysia is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(oa) if the goods are Indonesian originating goods:
(i) if a rate of duty that applies in relation to Indonesia is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(p) if the goods are Korean originating goods:
(i) if a rate of duty that applies in relation to the Republic of Korea is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(pa) if the goods are Indian originating goods:
(i) if a rate of duty that applies in relation to India is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(q) if the goods are Japanese originating goods:
(i) if a rate of duty that applies in relation to Japan is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(r) if the goods are Chinese originating goods:
(i) if a rate of duty that applies in relation to the People’s Republic of China is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(s) if the goods are Hong Kong originating goods:
(i) if a rate of duty that applies in relation to Hong Kong is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(t) if the goods are RCEP originating goods:
(i) if “RCEP” is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free;
(u) if the goods are UK originating goods:
(i) if a rate of duty that applies in relation to the United Kingdom is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free.
Least rate of duty
(3) If, apart from this subsection, more than one paragraph of subsection (2) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.
18A Temporary increase in duties for goods from Russia or Belarus
General rate of duty
(1) The duty in respect of additional duty goods is:
(a) if the general rate set out in the third column of the tariff classification under which the goods are classified is Free—an amount equal to 35% of the value of the goods; or
(b) if the general rate set out in the third column of the tariff classification under which the goods are classified is not Free—the amount of duty worked out by reference to that general rate and to sections 17 and 20, plus an amount equal to 35% of the value of the goods.
Note: For additional duty goods, see subsection (5).
(2) Subsection (1) has effect despite paragraph 16(1)(a) and section 18.
Concessional rate of duty
(3) However, if, apart from subsection (1), item 9, 10, 14, 15, 16, 17, 18, 19, 20 or 25 of Schedule 4 would apply to the goods, then the amount of duty payable in respect of the goods is worked out by reference to the general rate of duty set out in the third column of that item.
(4) For the purposes of subsection (3), as it applies in relation to item 20 of Schedule 4, the applicable percentage under that item is taken to be:
(a) if the general rate set out in the third column of the tariff classification under which the goods are classified is Free—35%; or
(b) if the general rate set out in the third column of the tariff classification under which the goods are classified is a percentage of the value of the goods—that percentage, plus 35%.
Additional duty goods
(5) For the purposes of this section, additional duty goods are goods:
(a) that are the produce or manufacture of Russia or Belarus; and
(b) that are imported into Australia during the period beginning on 25 April 2022 and ending at the end of 24 October 2025; and
(c) that had not, before 25 April 2022, left for direct shipment to Australia from a place of manufacture, or a warehouse, in the country from which the goods are exported; and
(d) in respect of which, apart from subsection (1), paragraph 16(1)(a) would apply.
When goods are the produce or manufacture of Russia or Belarus
(6) For the purposes of this section, goods are the produce or manufacture of Russia or Belarus if and only if:
(a) the goods are unmanufactured raw products (within the meaning of the Customs Act 1901) of Russia or Belarus; or
(b) the last process in the manufacture of the goods was performed in Russia or Belarus.
(7) For the purposes of paragraph (6)(b), minimal operations or processes that take place in a country other than Russia or Belarus are taken not to be a process in the manufacture of the goods.
(8) Without limiting subsection (7), the following are minimal operations or processes:
(a) operations to preserve goods in good condition for the purposes of transport or storage;
(b) changing of packaging or the breaking up or assembly of packages;
(c) disassembly of goods;
(d) placing goods in bottles, cases or boxes, fixing on cards or other simple packaging operations;
(e) affixing of marks, labels or other similar distinguishing signs on goods or their packaging;
(f) simple processes of sifting, screening, sorting or classifying or other similar simple processes.
18B Temporary decrease in duties for goods from Ukraine
General rate of duty
(1) Subject to subsection (2) and section 20, the duty in respect of goods:
(a) that are the produce or manufacture of Ukraine; and
(b) that are imported into Australia during the period beginning on 4 July 2022 and ending at the end of 3 July 2026;
must be worked out as follows:
(c) if:
(i) the goods are classified under a tariff classification in Chapter 22, 24, 27, 29, 34 or 38 of Schedule 3; and
(ii) a rate of duty that applies in relation to Developing Countries specified in Part 3 of Schedule 1 to the regulations is set out in the third column of that tariff classification;
by reference to that rate of duty; or
(d) otherwise—Free.
Concessional rate of duty
(2) However, if:
(a) subparagraphs (1)(c)(i) and (ii) apply in relation to the goods; and
(b) an item in Schedule 4 prima facie applies to the goods; and
(c) if the goods were the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1 to the regulations—the rate of duty (the concessional rate) under paragraph 18(2)(h) in respect of the goods would be less than the rate of duty that would otherwise apply under paragraph (1)(c) of this section in respect of the goods;
then the duty in respect of the goods must be worked out by reference to the concessional rate.
Interpretative provisions
(3) This section has effect despite sections 16 and 18.
(4) For the purposes of section 13, as it applies in relation to paragraph (1)(a) of this section, Ukraine is taken to be a Developing Country within the meaning of this Act.
19 Indexation of CPI indexed rates
(1) If the indexation factor for an indexation day is greater than 1, each CPI indexed rate is, on that day, replaced by the rate of duty worked out using the formula:
Note: For indexation factor see subsection (3). For CPI indexed rate and indexation day see subsection (10).
(2) The amount worked out under subsection (1) is to be rounded to the same number of decimal places as the CPI indexed rate was on the day before the indexation day (rounding up if the next decimal place is 5 or more).
Indexation factor
(3) The indexation factor for an indexation day is the number worked out using the formula:
Note: For index number, reference quarter and base quarter see subsection (10).
(4) The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
Effect of delay in publication of index number
(5) If the index number for the most recent reference quarter before the indexation day is published by the Australian Statistician on a day (the publication day) that is not at least 5 days before the indexation day, then, despite subsection (1), any replacement of a CPI indexed rate under subsection (1) happens on the fifth day after the publication day.
Effect of Customs Tariff alteration
(6) If a Customs Tariff alteration proposed in the Parliament proposes to substitute, on and after a particular day, a rate for a CPI indexed rate, treat that substitution as having had effect on and after that day for the purposes of this section.
Changes to CPI index reference period and publication of substituted index numbers
(7) Amounts are to be worked out under this section:
(a) using only the index numbers published in terms of the most recently published index reference period for the Consumer Price Index; and
(b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the index reference period).
Application of replacement rate
(8) If a CPI indexed rate is replaced under this section on a particular day, the replacement rate applies in relation to:
(a) goods imported into Australia on or after that day; and
(b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication of replacement rate
(9) The Comptroller‑General of Customs must, on or as soon as practicable after the day a CPI indexed rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.
Definitions
(10) In this section:
base quarter means the June quarter or December quarter that has the highest index number of all the June quarters and December quarters that occur:
(a) before the most recent reference quarter before the indexation day; and
(b) after the June quarter of 1983.
CPI indexed rate means:
(a) an alcohol duty rate; or
(b) a fuel duty rate.
December quarter means a period of 3 months starting on 1 October.
indexation day means each 1 February and 1 August.
index number, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.
June quarter means a period of 3 months starting on 1 April.
reference quarter means the June quarter or December quarter.
19AAA Rounding of fuel duty rates
(1) Despite subsection 19(2), the amount to be worked out under subsection 19(1) in respect of an indexation day for a CPI indexed rate that is a fuel duty rate is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
(2) For the purposes of section 19, determine the CPI indexed rate on the day before the indexation day as mentioned in subsection 19(1) on the assumptions that:
(a) the operation of subsection (1) of this section was disregarded in respect of all previous indexation days (if any); and
(b) subsection 19(2) provided for amounts worked out under subsection 19(1) in respect of those indexation days to be rounded to 5 decimal places (rounding up if the next decimal place was 5 or more).
(3) In this section:
CPI indexed rate has the same meaning as in section 19.
indexation day has the same meaning as in section 19.
19AAB Change in fuel duty rates
(1) This Act has effect as if, on 10 November 2014:
(a) each fuel duty rate (other than a rate of duty mentioned in paragraph (b), (c) or (d)) is replaced by the rate of $0.386 per litre; and
(b) each rate of duty of $0.209 per kilogram in each of the following is replaced by the rate of $0.212 per kilogram:
(i) subheading 2711.11.00 in Schedule 3;
(ii) table item 97AA in Schedule 5;
(iii) table item 100AA in Schedule 6;
(iv) table item 99A in Schedule 7;
(v) table item 105A in Schedule 8;
(vi) table item 110 in Schedule 9;
(vii) table item 110 in Schedule 10;
(viii) table item 110 in Schedule 11; and
(c) each rate of duty of $0.10 per litre in each of the following is replaced by the rate of $0.101 per litre:
(i) subheading 2711.12.10 in Schedule 3;
(ii) subheading 2711.13.10 in Schedule 3;
(iii) table item 97AB in Schedule 5;
(iv) table item 97AC in Schedule 5;
(v) table item 100AB in Schedule 6;
(vi) table item 100AC in Schedule 6;
(vii) table item 99B in Schedule 7;
(viii) table item 99C in Schedule 7;
(ix) table item 105B in Schedule 8;
(x) table item 105C in Schedule 8;
(xi) table item 111 in Schedule 9;
(xii) table item 112 in Schedule 9;
(xiii) table item 111 in Schedule 10;
(xiv) table item 112 in Schedule 10;
(xv) table item 111 in Schedule 11;
(xvi) table item 112 in Schedule 11; and
(d) each rate of duty of $0.209 per kilogram in each of the following is replaced by the rate of $0.212 per kilogram:
(i) subheading 2711.21.10 in Schedule 3;
(ii) table item 97AD in Schedule 5;
(iii) table item 100AD in Schedule 6;
(iv) table item 99D in Schedule 7;
(v) table item 105D in Schedule 8;
(vi) table item 113 in Schedule 9;
(vii) table item 113 in Schedule 10;
(viii) table item 113 in Schedule 11.
(2) Subparagraphs (1)(b)(vii), (c)(xiii) and (xiv) and (d)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014.
(3) Subparagraphs (1)(b)(viii), (c)(xv) and (xvi) and (d)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan‑Australia Economic Partnership Agreement Implementation) Act 2014.
19AABA Temporary reduction in indexed fuel duty rates
Temporary rate reduction
(1) Despite any other provision of this Act, a fuel duty rate on a day in a rate reduction period is a rate equal to 50% of the fuel duty rate that would have applied on that day apart from this section (including because of the operation of section 19).
Note: For fuel duty rate, see section 19AAC and for rate reduction period, see subsection (6).
(2) An amount worked out under subsection (1) is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
(3) A fuel duty rate that applies under subsection (1) in relation to a rate reduction period applies to:
(a) goods imported into Australia on or after the start of that period; and
(b) goods imported into Australia before the start of that period, where the time for working out the rate of import duty on the goods had not occurred before the start of that period.
Restoration of rates
(4) This Act has effect as if, on 29 September 2022, each fuel duty rate is a rate equal to the fuel duty rate that would have applied on the August adjustment day apart from subsection (1) (including because of the operation of section 19).
Note 1: For August adjustment day, see subsection (7).
Note 2: A rate that applies under this subsection is subject to later indexation under section 19.
(5) A fuel duty rate that applies under subsection (4) applies to:
(a) goods imported into Australia on or after 29 September 2022; and
(b) goods imported into Australia before 29 September 2022, where the time for working out the rate of import duty on the goods had not occurred before 29 September 2022.
Definitions
(6) Each of the following is a rate reduction period:
(a) the period beginning on 30 March 2022 and ending at the end of the day before the August adjustment day;
(b) the period beginning on the August adjustment day and ending at the end of 28 September 2022.
(7) The August adjustment day is the following:
(a) 1 August 2022, unless paragraph (b) applies;
(b) if, in relation to the indexation day that is 1 August 2022, the replacement under section 19 of a rate of duty happens on another day in accordance with subsection 19(5)—that other day.
19AABB Temporary reduction in other duty rates
Temporary rate reduction
(1) This Act has effect as if on 30 March 2022:
(a) each rate of duty covered by subsection (5) is $0.043 per litre; and
(b) each rate of duty covered by subsection (6) is $0.043 per kilogram.
(2) A rate of duty that applies under subsection (1) applies to:
(a) goods imported into Australia on or after 30 March 2022; and
(b) goods imported into Australia before 30 March 2022, where the time for working out the rate of import duty on the goods had not occurred before 30 March 2022.
Restoration of rates
(3) This Act has effect as if on 29 September 2022:
(a) each rate of duty covered by subsection (5) is $0.085 per litre; and
(b) each rate of duty covered by subsection (6) is $0.085 per kilogram.
(4) A rate of duty that applies under subsection (3) applies to:
(a) goods imported into Australia on or after 29 September 2022; and
(b) goods imported into Australia before 29 September 2022, where the time for working out the rate of import duty on the goods had not occurred before 29 September 2022.
Relevant rates of duty
(5) This subsection covers a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) applicable under the following:
(a) the rate column of subheading 2710.19.91, 2710.91.91, 2710.99.91, 3403.11.90, 3403.19.90, 3403.91.90, 3403.99.90 or 3811.21.90, or of heading 3819.00.00, in Schedule 3;
(b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a subheading or heading in Schedule 3 specified in paragraph (a).
(6) This subsection covers a rate of duty applicable under the following:
(a) the rate column of subheading 2710.19.92, 2710.91.92, 2710.99.92, 3403.11.10, 3403.19.10, 3403.91.10, 3403.99.10 or 3811.21.10 in Schedule 3;
(b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a subheading in Schedule 3 specified in paragraph (a).
19AAC Fuel duty rates
(1) For the purposes of sections 19, 19AAA, 19AAB and 19AABA, a fuel duty rate is a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) in the following:
(a) the rate column of a subheading in Schedule 3 specified in the table at the end of this subsection;
(b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14 or 15 that relates to a subheading in Schedule 3 specified in the table at the end of this subsection.
Fuel duty rates |
2207.20.10 |
2707.10.00 |
2707.20.00 |
2707.30.00 |
2707.50.00 |
2709.00.90 |
2710.12.62 |
2710.12.69 |
2710.12.70 |
2710.19.16 |
2710.19.22 |
2710.19.28 |
2710.19.51 |
2710.19.52 |
2710.19.53 |
2710.19.70 |
2710.20.00 |
2710.91.16 |
2710.91.22 |
2710.91.28 |
2710.91.51 |
2710.91.52 |
2710.91.53 |
2710.91.62 |
2710.91.69 |
2710.91.70 |
2710.91.80 |
2710.99.16 |
2710.99.22 |
2710.99.28 |
2710.99.51 |
2710.99.52 |
2710.99.53 |
2710.99.62 |
2710.99.69 |
2710.99.70 |
2710.99.80 |
2711.11.00 |
2711.12.10 |
2711.13.10 |
2711.21.10 |
2902.20.00 |
2902.30.00 |
2902.41.00 |
2902.42.00 |
2902.43.00 |
2902.44.00 |
3817.00.10 |
3824.99.30 |
3824.99.40 |
3826.00.10 |
3826.00.20 |
(2) The reference in paragraph (1)(b) to the rate column of an item in the table in Schedule 10 has no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014.
(3) The reference in paragraph (1)(b) to the rate column of an item in the table in Schedule 11 has no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan‑Australia Economic Partnership Agreement Implementation) Act 2014.
19AA Alcohol duty rates
For the purposes of section 19, an alcohol duty rate is a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) in the following:
(a) the rate column of a subheading in Schedule 3 specified in the table at the end of this section;
(b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14 or 15 that relates to a subheading in Schedule 3 specified in the table at the end of this section.
Alcohol duty rates |
2203.00.63 |
2203.00.64 |
2203.00.65 |
2203.00.66 |
2203.00.67 |
2203.00.69 |
2203.00.71 |
2203.00.72 |
2203.00.79 |
2203.00.91 |
2203.00.99 |
2204.10.23 |
2204.10.29 |
2204.10.83 |
2204.10.89 |
2204.21.30 |
2204.21.90 |
2204.22.30 |
2204.22.90 |
2204.29.30 |
2204.29.90 |
2205.10.30 |
2205.10.90 |
2205.90.30 |
2205.90.90 |
2206.00.13 |
2206.00.14 |
2206.00.21 |
2206.00.22 |
2206.00.23 |
2206.00.24 |
2206.00.52 |
2206.00.59 |
2206.00.62 |
2206.00.69 |
2206.00.72 |
2206.00.73 |
2206.00.76 |
2206.00.77 |
2206.00.78 |
2206.00.79 |
2206.00.82 |
2206.00.83 |
2206.00.89 |
2206.00.92 |
2206.00.99 |
2207.10.00 |
2208.20.10 |
2208.20.90 |
2208.30.00 |
2208.40.00 |
2208.50.00 |
2208.60.00 |
2208.70.00 |
2208.90.20 |
2208.90.90 |
19AB Indexation of tobacco duty rates
(1) If the indexation factor for an indexation day is at least 1, each tobacco duty rate is, on that day, replaced by the rate of duty worked out using the formula:
Note: For tobacco duty rate see section 19AC. For indexation factor see subsections (3) and (5), for additional factor see subsection (6) and for indexation day see subsection (12).
(2) The amount worked out under subsection (1) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).
Indexation factor
(3) The indexation factor for an indexation day is the number worked out using the formula:
Note: For AWOTE amount, reference quarter and base quarter see subsection (12).
(4) The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
(5) Despite subsection (3), treat the indexation factor for 1 September 2023, 1 September 2024 and 1 September 2025 as 1 if, on that day, it would otherwise be less than 1.
Additional factor
(6) The additional factor for an indexation day is:
(a) 1.05, if the indexation day is 1 September 2023, 1 September 2024 or 1 September 2025; or
(b) 1, for each other indexation day.
Effect of delay in publication of AWOTE amount
(7) If the AWOTE amount for the most recent reference quarter before the indexation day is published by the Australian Statistician on a day (the publication day) that is not at least 5 days before the indexation day, then, despite subsection (1), any replacement of a tobacco duty rate under subsection (1) happens on the fifth day after the publication day.
Effect of Customs Tariff alteration
(8) If a Customs Tariff alteration proposed in the Parliament proposes to substitute, on and after a particular day, a rate for a tobacco duty rate, treat that substitution as having had effect on and after that day for the purposes of this section.
Publication of substituted AWOTE amounts
(9) If the Australian Statistician publishes an estimate of full‑time adult average weekly ordinary time earnings for persons in Australia for a period for which such an estimate was previously published by the Australian Statistician, the publication of the later estimate is to be disregarded for the purposes of this section.
Application of replacement rate
(10) If a tobacco duty rate is replaced under this section on a particular day, the replacement rate applies in relation to:
(a) goods imported into Australia on or after that day; and
(b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication of replacement rate
(11) The Comptroller‑General of Customs must, on or as soon as practicable after the day a tobacco duty rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.
Definitions
(12) In this section:
AWOTE amount, for a quarter, means the estimate of the full‑time adult average weekly ordinary time earnings for persons in Australia for the middle month of the quarter published by the Australian Statistician in relation to that month.
base quarter means the June quarter or December quarter that has the highest AWOTE amount of all the June quarters and December quarters that occur:
(a) before the most recent reference quarter before the indexation day; and
(b) after the December quarter of 2012.
December quarter means a period of 3 months starting on 1 October.
indexation day means each 1 March and 1 September.
June quarter means a period of 3 months starting on 1 April.
reference quarter means the June quarter or December quarter.
19AC List of tobacco duty rates to be indexed under section 19AB
For the purposes of section 19AB, a tobacco duty rate is a rate of duty in the following:
(a) the rate column of a subheading in Schedule 3 specified in the table at the end of this section;
(b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14 or 15 that relates to a subheading in Schedule 3 specified in the table at the end of this section.
Tobacco duty rates |
2402.10.20 |
2402.20.20 |
2403.19.10 |
19ACA Other tobacco duty rates
(1) For the purposes of:
(a) subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80, 2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00, 2403.99.80 or 2404.11.00 in Schedule 3; or
(b) an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14 or 15 that relates to a subheading mentioned in paragraph (a);
the applicable rate on a day is the amount worked out using the formula:
(2) The weight conversion factor is:
(a) for a day on or after the first replacement day and before the second replacement day—0.000675; or
(b) for a day on or after the second replacement day and before the third replacement day—0.00065; or
(c) for a day on or after the third replacement day and before the fourth replacement day—0.000625; or
(d) for a day on or after the fourth replacement day—0.0006.
Rounding
(3) The amount worked out under subsection (1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).
Replacement days
(4) For the purposes of this section, the first replacement day is 1 September 2023.
(5) For the purposes of this section, the second replacement day is:
(a) 1 September 2024; or
(b) if, in relation to the indexation day that is 1 September 2024, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.
(6) For the purposes of this section, the third replacement day is:
(a) 1 September 2025; or
(b) if, in relation to the indexation day that is 1 September 2025, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.
(7) For the purposes of this section, the fourth replacement day is:
(a) 1 September 2026; or
(b) if, in relation to the indexation day that is 1 September 2026, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.
Application of applicable rate
(8) If the applicable rate changes on a particular day, the changed rate applies in relation to:
(a) goods imported into Australia on or after that day; and
(b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication
(9) The Comptroller‑General of Customs must, on or as soon as practicable after the day a rate of duty is replaced under section 19AB, publish a notice in the Gazette advertising:
(a) the rate of duty on that day under a subheading referred to in paragraph (1)(a) or an item referred to in paragraph (1)(b); and
(b) the goods to which that subheading or item applies.
19AD Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases
(1) This Act has effect as if, on 1 July 2015:
(a) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
(i) subheading 2711.11.00 in Schedule 3;
(ii) table item 97AA in Schedule 5;
(iii) table item 100AA in Schedule 6;
(iv) table item 99A in Schedule 7;
(v) table item 105A in Schedule 8;
(vi) table item 110 in Schedule 9;
(vii) table item 110 in Schedule 10;
(viii) table item 110 in Schedule 11; and
(b) each rate of duty that was, on 31 January 2015, a rate of $0.101 per litre in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
(i) subheading 2711.12.10 in Schedule 3;
(ii) subheading 2711.13.10 in Schedule 3;
(iii) table item 97AB in Schedule 5;
(iv) table item 97AC in Schedule 5;
(v) table item 100AB in Schedule 6;
(vi) table item 100AC in Schedule 6;
(vii) table item 99B in Schedule 7;
(viii) table item 99C in Schedule 7;
(ix) table item 105B in Schedule 8;
(x) table item 105C in Schedule 8;
(xi) table item 111 in Schedule 9;
(xii) table item 112 in Schedule 9;
(xiii) table item 111 in Schedule 10;
(xiv) table item 112 in Schedule 10;
(xv) table item 111 in Schedule 11;
(xvi) table item 112 in Schedule 11; and
(c) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
(i) subheading 2711.21.10 in Schedule 3;
(ii) table item 97AD in Schedule 5;
(iii) table item 100AD in Schedule 6;
(iv) table item 99D in Schedule 7;
(v) table item 105D in Schedule 8;
(vi) table item 113 in Schedule 9;
(vii) table item 113 in Schedule 10;
(viii) table item 113 in Schedule 11.
(2) Subject to subsection (3), the rate is:
(a) for paragraph (1)(a):
(i) $0.2644 per kilogram; or
(ii) if the indexed rate worked out under subsection (3) is greater than $0.2644 per kilogram—that indexed rate; and
(b) for paragraph (1)(b):
(i) $0.126 per litre; or
(ii) if the indexed rate worked out under subsection (3) is greater than $0.126 per litre—that indexed rate; and
(c) for paragraph (1)(c):
(i) $0.2644 per kilogram; or
(ii) if the indexed rate worked out under subsection (3) is greater than $0.2644 per kilogram—that indexed rate.
(3) To work out the indexed rate, index the rate mentioned in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable) on 1 February 2015 under section 19, on the assumptions that:
(a) the rate is a CPI indexed rate for the purposes of that section; and
(b) the amount of that rate on the day before 1 February 2015 is the amount set out in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable).
(4) Subparagraphs (1)(a)(vii), (b)(xiii) and (xiv) and (c)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014.
(5) Subparagraphs (1)(a)(viii), (b)(xv) and (xvi) and (c)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan‑Australia Economic Partnership Agreement Implementation) Act 2014.
20 Duty where goods consist of certain containers and certain contents
If:
(a) goods consist of a container and the contents of the container; and
(b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and
(c) under the Interpretation Rules, the tariff classification under which the goods are classified is the tariff classification under which the container would be classified if it were imported separately;
the duty in respect of the goods is equal to the sum of the amount of the duty that would be payable in respect of the container if it were imported separately and the amount of the duty that would be payable in respect of the contents if they were imported separately.
Part 3—Miscellaneous
20A Regulations
The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
21 Repeal of the Customs Tariff Act 1987 etc.
(1) The Customs Tariff Act 1987 is repealed.
(2) Despite the fact that goods were imported into Australia before 1 July 1996, duties of Customs are not payable in respect of those goods under an Act repealed by this Act if duties of Customs are imposed on those goods by section 15.
(3) Subject to subsection (4), the Customs Tariff Act 1987 as in force immediately before 1 July 1996 is taken to have been amended in accordance with Customs Tariff Proposals introduced into the House of Representatives in 1995 or 1996.
(4) If, before 1 July 1996, either House of the Parliament, under a motion on notice, passes a resolution that subsection (3) is not to apply to particular Customs Tariff Proposals referred to in that subsection and specified in the resolution, that subsection does not apply to the Proposals so specified.
22 Transitional
Despite section 15, if:
(a) goods were imported into Australia, and first entered for home consumption, before 1 July 1996; and
(b) the goods are again entered for home consumption on or after that day so that duties of Customs are imposed on the goods under section 15; and
(c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption;
the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.
Schedule 3—Classification of goods and general and special rates of duty
Note 1: See sections 15 and 16.
Note 2: The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.
Note 3: The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Section I—Live animals; animal products
Notes.
1.‑ Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2.‑ Except where the context otherwise requires, throughout this Schedule any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze‑dried.
Chapter 1—Live animals
Note.
1.‑ This Chapter covers all live animals except:
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of 0301, 0306, 0307 or 0308;
(b) Cultures of micro‑organisms and other products of 3002; and
(c) Animals of 9508.
0101 | LIVE HORSES, ASSES, MULES AND HINNIES: | |
0101.2 | ‑Horses: | |
0101.21.00 | ‑‑Pure‑bred breeding animals | Free |
0101.29.00 | ‑‑Other | Free |
0101.30.00 | ‑Asses | Free |
0101.90.00 | ‑Other | Free |
0102 | LIVE BOVINE ANIMALS: | |
0102.2 | ‑Cattle: | |
0102.21.00 | ‑‑Pure‑bred breeding animals | Free |
0102.29.00 | ‑‑Other | Free |
0102.3 | ‑Buffalo: | |
0102.31.00 | ‑‑Pure‑bred breeding animals | Free |
0102.39.00 | ‑‑Other | Free |
0102.90.00 | ‑Other | Free |
0103 | LIVE SWINE: | |
0103.10.00 | ‑Pure‑bred breeding animals | Free |
0103.9 | ‑Other: | |
0103.91.00 | ‑‑Weighing less than 50 kg | Free |
0103.92.00 | ‑‑Weighing 50 kg or more | Free |
0104 | LIVE SHEEP AND GOATS: | |
0104.10.00 | ‑Sheep | Free |
0104.20.00 | ‑Goats | Free |
0105 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS: | |
0105.1 | ‑Weighing not more than 185 g: | |
0105.11.00 | ‑‑Fowls of the species Gallus domesticus | Free |
0105.12.00 | ‑‑Turkeys | Free |
0105.13.00 | ‑‑Ducks | Free |
0105.14.00 | ‑‑Geese | Free |
0105.15.00 | ‑‑Guinea fowls | Free |
0105.9 | ‑Other: | |
0105.94.00 | ‑‑Fowls of the species Gallus domesticus | Free |
0105.99.00 | ‑‑Other | Free |
0106 | OTHER LIVE ANIMALS: | |
0106.1 | ‑Mammals: | |
0106.11.00 | ‑‑Primates | Free |
0106.12.00 | ‑‑Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) | Free |
0106.13.00 | ‑‑Camels and other camelids (Camelidae) | Free |
0106.14.00 | ‑‑Rabbits and hares | Free |
0106.19.00 | ‑‑Other | Free |
0106.20.00 | ‑Reptiles (including snakes and turtles) | Free |
0106.3 | ‑Birds: | |
0106.31.00 | ‑‑Birds of prey | Free |
0106.32.00 | ‑‑Psittaciformes (including parrots, parakeets, macaws and cockatoos) | Free |
0106.33.00 | ‑‑Ostriches; emus (Dromaius novaehollandiae) | Free |
0106.39.00 | ‑‑Other | Free |
0106.4 | ‑Insects: | |
0106.41.00 | ‑‑Bees | Free |
0106.49.00 | ‑‑Other | Free |
0106.90.00 | ‑Other | Free |
Chapter 2—Meat and edible meat offal
Note.
1.‑ This Chapter does not cover:
(a) Products of the kinds described in 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
(b) Edible, non‑living insects (0410);
(c) Guts, bladders or stomachs of animals (0504.00.00) or animal blood (0511 or 3002); or
(d) Animal fat, other than products of 0209 (Chapter 15).
0201 | MEAT OF BOVINE ANIMALS, FRESH OR CHILLED: | |
0201.10.00 | ‑Carcasses and half‑carcasses | Free |
0201.20.00 | ‑Other cuts with bone in | Free |
0201.30.00 | ‑Boneless | Free |
0202 | MEAT OF BOVINE ANIMALS FROZEN: | |
0202.10.00 | ‑Carcasses and half‑carcasses | Free |
0202.20.00 | ‑Other cuts with bone in | Free |
0202.30.00 | ‑Boneless | Free |
0203 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN: | |
0203.1 | ‑Fresh or chilled: | |
0203.11.00 | ‑‑Carcasses and half‑carcasses | Free |
0203.12.00 | ‑‑Hams, shoulders and cuts thereof, with bone in | Free |
0203.19.00 | ‑‑Other | Free |
0203.2 | ‑Frozen: | |
0203.21.00 | ‑‑Carcasses and half‑carcasses | Free |
0203.22.00 | ‑‑Hams, shoulders and cuts thereof, with bone in | Free |
0203.29.00 | ‑‑Other | Free |
0204 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN: | |
0204.10.00 | ‑Carcasses and half‑carcasses of lamb, fresh or chilled | Free |
0204.2 | ‑Other meat of sheep, fresh or chilled: | |
0204.21.00 | ‑‑Carcasses and half‑carcasses | Free |
0204.22.00 | ‑‑Other cuts with bone in | Free |
0204.23.00 | ‑‑Boneless | Free |
0204.30.00 | ‑Carcasses and half‑carcasses of lamb, frozen | Free |
0204.4 | ‑Other meat of sheep, frozen: | |
0204.41.00 | ‑‑Carcasses and half‑carcasses | Free |
0204.42.00 | ‑‑Other cuts with bone in | Free |
0204.43.00 | ‑‑Boneless | Free |
0204.50.00 | ‑Meat of goats | Free |
0205.00.00 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | Free |
0206 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN: | |
0206.10.00 | ‑Of bovine animals, fresh or chilled | Free |
0206.2 | ‑Of bovine animals, frozen: | |
0206.21.00 | ‑‑Tongues | Free |
0206.22.00 | ‑‑Livers | Free |
0206.29.00 | ‑‑Other | Free |
0206.30.00 | ‑Of swine, fresh or chilled | Free |
0206.4 | ‑Of swine, frozen: | |
0206.41.00 | ‑‑Livers | Free |
0206.49.00 | ‑‑Other | Free |
0206.80.00 | ‑Other, fresh or chilled | Free |
0206.90.00 | ‑Other, frozen | Free |
0207 | MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN: | |
0207.1 | ‑Of fowls of the species Gallus domesticus: | |
0207.11.00 | ‑‑Not cut in pieces, fresh or chilled | Free |
0207.12.00 | ‑‑Not cut in pieces, frozen | Free |
0207.13.00 | ‑‑Cuts and offal, fresh or chilled | Free |
0207.14.00 | ‑‑Cuts and offal, frozen | Free |
0207.2 | ‑Of turkeys: | |
0207.24.00 | ‑‑Not cut in pieces, fresh or chilled | Free |
0207.25.00 | ‑‑Not cut in pieces, frozen | Free |
0207.26.00 | ‑‑Cuts and offal, fresh or chilled | Free |
0207.27.00 | ‑‑Cuts and offal, frozen | Free |
0207.4 | ‑Of ducks: | |
0207.41.00 | ‑‑Not cut in pieces, fresh or chilled | Free |
0207.42.00 | ‑‑Not cut in pieces, frozen | Free |
0207.43.00 | ‑‑Fatty livers, fresh or chilled | Free |
0207.44.00 | ‑‑Other, fresh or chilled | Free |
0207.45.00 | ‑‑Other, frozen | Free |
0207.5 | ‑Of geese: | |
0207.51.00 | ‑‑Not cut in pieces, fresh or chilled | Free |
0207.52.00 | ‑‑Not cut in pieces, frozen | Free |
0207.53.00 | ‑‑Fatty livers, fresh or chilled | Free |
0207.54.00 | ‑‑Other, fresh or chilled | Free |
0207.55.00 | ‑‑Other, frozen | Free |
0207.60.00 | ‑Of guinea fowls | Free |
0208 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN: | |
0208.10.00 | ‑Of rabbits or hares | Free |
0208.30.00 | ‑Of primates | Free |
0208.40.00 | ‑Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | Free |
0208.50.00 | ‑Of reptiles (including snakes and turtles) | Free |
0208.60.00 | ‑Of camels and other camelids (Camelidae) | Free |
0208.90.00 | ‑Other | Free |
0209 | PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED: | |
0209.10.00 | ‑Of pigs | Free |
0209.90.00 | ‑Other | Free |
0210 | MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL: | |
0210.1 | ‑Meat of swine: | |
0210.11.00 | ‑‑Hams, shoulders and cuts thereof, with bone in | Free |
0210.12.00 | ‑‑Bellies (streaky) and cuts thereof | Free |
0210.19.00 | ‑‑Other | Free |
0210.20.00 | ‑Meat of bovine animals | Free |
0210.9 | ‑Other, including edible flours and meals of meat or meat offal: | |
0210.91.00 | ‑‑Of primates | Free |
0210.92.00 | ‑‑Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | Free |
0210.93.00 | ‑‑Of reptiles (including snakes and turtles) | Free |
0210.99.00 | ‑‑Other | Free |
Chapter 3—Fish and crustaceans, molluscs and other aquatic invertebrates
Notes.
1.‑ This Chapter does not cover:
(a) Mammals of 0106;
(b) Meat of mammals of 0106 (0208 or 0210);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (2301); or
(d) Caviar or caviar substitutes prepared from fish eggs (1604).
2.‑ In this Chapter, “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3.‑ 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (0309).
0301 | LIVE FISH: | |
0301.1 | ‑Ornamental fish: | |
0301.11.00 | ‑‑Freshwater | Free |
0301.19.00 | ‑‑Other | Free |
0301.9 | ‑Other live fish: | |
0301.91.00 | ‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
0301.92.00 | ‑‑Eels (Anguilla spp.) | Free |
0301.93.00 | ‑‑Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | Free |
0301.94.00 | ‑‑Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | Free |
0301.95.00 | ‑‑Southern bluefin tunas (Thunnus maccoyii) | Free |
0301.99.00 | ‑‑Other | Free |
0302 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304: | |
0302.1 | ‑Salmonidae, excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
0302.11.00 | ‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
0302.13.00 | ‑‑Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | Free |
0302.14.00 | ‑‑Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
0302.19.00 | ‑‑Other | Free |
0302.2 | ‑Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
0302.21.00 | ‑‑Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | Free |
0302.22.00 | ‑‑Plaice (Pleuronectes platessa) | Free |
0302.23.00 | ‑‑Sole (Solea spp.) | Free |
0302.24.00 | ‑‑Turbots (Psetta maxima) | Free |
0302.29.00 | ‑‑Other | Free |
0302.3 | ‑Tunas (of the genus Thunnus), skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
0302.31.00 | ‑‑Albacore or longfinned tunas (Thunnus alalunga) | Free |
0302.32.00 | ‑‑Yellowfin tunas (Thunnus albacares) | Free |
0302.33.00 | ‑‑Skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis) | Free |
0302.34.00 | ‑‑Bigeye tunas (Thunnus obesus) | Free |
0302.35.00 | ‑‑Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | Free |
0302.36.00 | ‑‑Southern bluefin tunas (Thunnus maccoyii) | Free |
0302.39.00 | ‑‑Other | Free |
0302.4 | ‑Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
0302.41.00 | ‑‑Herrings (Clupea harengus, Clupea pallasii) | Free |
0302.42.00 | ‑‑Anchovies (Engraulis spp.) | Free |
0302.43.00 | ‑‑Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | Free |
0302.44.00 | ‑‑Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | Free |
0302.45.00 | ‑‑Jack and horse mackerel (Trachurus spp.) | Free |
0302.46.00 | ‑‑Cobia (Rachycentron canadum) | Free |
0302.47.00 | ‑‑Swordfish (Xiphias gladius) | Free |
0302.49.00 | ‑‑Other | Free |
0302.5 | ‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
0302.51.00 | ‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
0302.52.00 | ‑‑Haddock (Melanogrammus aeglefinus) | Free |
0302.53.00 | ‑‑Coalfish (Pollachius virens) | Free |
0302.54.00 | ‑‑Hake (Merluccius spp., Urophycis spp.) | Free |
0302.55.00 | ‑‑Alaska Pollock (Theragra chalcogramma) | Free |
0302.56.00 | ‑‑Blue whitings (Micromesistius poutassou, Micromesistius australis) | Free |
0302.59.00 | ‑‑Other | Free |
0302.7 | ‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
0302.71.00 | ‑‑Tilapias (Oreochromis spp.) | Free |
0302.72.00 | ‑‑Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
0302.73.00 | ‑‑Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | Free |
0302.74.00 | ‑‑Eels (Anguilla spp.) | Free |
0302.79.00 | ‑‑Other | Free |
0302.8 | ‑Other fish, excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
0302.81.00 | ‑‑Dogfish and other sharks | Free |
0302.82.00 | ‑‑Rays and skates (Rajidae) | Free |
0302.83.00 | ‑‑Toothfish (Dissostichus spp.) | Free |
0302.84.00 | ‑‑Seabass (Dicentrarchus spp.) | Free |
0302.85.00 | ‑‑Seabream (Sparidae) | Free |
0302.89.00 | ‑‑Other | Free |
0302.9 | ‑Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: | |
0302.91.00 | ‑‑Livers, roes and milt | Free |
0302.92.00 | ‑‑Shark fins | Free |
0302.99.00 | ‑‑Other | Free |
0303 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304: | |
0303.1 | ‑Salmonidae, excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
0303.11.00 | ‑‑Sockeye salmon (red salmon) (Oncorhynchus nerka) | Free |
0303.12.00 | ‑‑Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | Free |
0303.13.00 | ‑‑Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
0303.14.00 | ‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
0303.19.00 | ‑‑Other | Free |
0303.2 | ‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
0303.23.00 | ‑‑Tilapias (Oreochromis spp.) | Free |
0303.24.00 | ‑‑Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
0303.25.00 | ‑‑Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | Free |
0303.26.00 | ‑‑Eels (Anguilla spp.) | Free |
0303.29.00 | ‑‑Other | Free |
0303.3 | ‑Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
0303.31.00 | ‑‑Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | Free |
0303.32.00 | ‑‑Plaice (Pleuronectes platessa) | Free |
0303.33.00 | ‑‑Sole (Solea spp.) | Free |
0303.34.00 | ‑‑Turbots (Psetta maxima) | Free |
0303.39.00 | ‑‑Other | Free |
0303.4 | ‑Tunas (of the genus Thunnus), skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
0303.41.00 | ‑‑Albacore or longfinned tunas (Thunnus alalunga) | Free |
0303.42.00 | ‑‑Yellowfin tunas (Thunnus albacares) | Free |
0303.43.00 | ‑‑Skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis) | Free |
0303.44.00 | ‑‑Bigeye tunas (Thunnus obesus) | Free |
0303.45.00 | ‑‑Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | Free |
0303.46.00 | ‑‑Southern bluefin tunas (Thunnus maccoyii) | Free |
0303.49.00 | ‑‑Other | Free |
0303.5 | ‑Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
0303.51.00 | ‑‑Herrings (Clupea harengus, Clupea pallasii) | Free |
0303.53.00 | ‑‑Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | Free |
0303.54.00 | ‑‑Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | Free |
0303.55.00 | ‑‑Jack and horse mackerel (Trachurus spp.) | Free |
0303.56.00 | ‑‑Cobia (Rachycentron canadum) | Free |
0303.57.00 | ‑‑Swordfish (Xiphias gladius) | Free |
0303.59.00 | ‑‑Other | Free |
0303.6 | ‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
0303.63.00 | ‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
0303.64.00 | ‑‑Haddock (Melanogrammus aeglefinus) | Free |
0303.65.00 | ‑‑Coalfish (Pollachius virens) | Free |
0303.66.00 | ‑‑Hake (Merluccius spp., Urophycis spp.) | Free |
0303.67.00 | ‑‑Alaska Pollock (Theragra chalcogramma) | Free |
0303.68.00 | ‑‑Blue whitings (Micromesistius poutassou, Micromesistius australis) | Free |
0303.69.00 | ‑‑Other | Free |
0303.8 | ‑Other fish, excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
0303.81.00 | ‑‑Dogfish and other sharks | Free |
0303.82.00 | ‑‑Rays and skates (Rajidae) | Free |
0303.83.00 | ‑‑Toothfish (Dissostichus spp.) | Free |
0303.84.00 | ‑‑Seabass (Dicentrarchus spp.) | Free |
0303.89.00 | ‑‑Other | Free |
0303.9 | ‑Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: | |
0303.91.00 | ‑‑Livers, roes and milt | Free |
0303.92.00 | ‑‑Shark fins | Free |
0303.99.00 | ‑‑Other | Free |
0304 | FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN: | |
0304.3 | ‑Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): | |
0304.31.00 | ‑‑Tilapias (Oreochromis spp.) | Free |
0304.32.00 | ‑‑Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
0304.33.00 | ‑‑Nile perch (Lates niloticus) | Free |
0304.39.00 | ‑‑Other | Free |
0304.4 | ‑Fresh or chilled fillets of other fish: | |
0304.41.00 | ‑‑Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
0304.42.00 | ‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
0304.43.00 | ‑‑Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | Free |
0304.44.00 | ‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Moridae and Muraenolepididae | Free |
0304.45.00 | ‑‑Swordfish (Xiphias gladius) | Free |
0304.46.00 | ‑‑Toothfish (Dissostichus spp.) | Free |
0304.47.00 | ‑‑Dogfish and other sharks | Free |
0304.48.00 | ‑‑Rays and skates (Rajidae) | Free |
0304.49.00 | ‑‑Other | Free |
0304.5 | ‑Other, fresh or chilled: | |
0304.51.00 | ‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
0304.52.00 | ‑‑Salmonidae | Free |
0304.53.00 | ‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free |
0304.54.00 | ‑‑Swordfish (Xiphias gladius) | Free |
0304.55.00 | ‑‑Toothfish (Dissostichus spp.) | Free |
0304.56.00 | ‑‑Dogfish and other sharks | Free |
0304.57.00 | ‑‑Rays and skates (Rajidae) | Free |
0304.59.00 | ‑‑Other | Free |
0304.6 | ‑Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): | |
0304.61.00 | ‑‑Tilapias (Oreochromis spp.) | Free |
0304.62.00 | ‑‑Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
0304.63.00 | ‑‑Nile perch (Lates niloticus) | Free |
0304.69.00 | ‑‑Other | Free |
0304.7 | ‑Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: | |
0304.71.00 | ‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
0304.72.00 | ‑‑Haddock (Melanogrammus aeglefinus) | Free |
0304.73.00 | ‑‑Coalfish (Pollachius virens) | Free |
0304.74.00 | ‑‑Hake (Merluccius spp., Urophycis spp.) | Free |
0304.75.00 | ‑‑Alaska Pollock (Theragra chalcogramma) | Free |
0304.79.00 | ‑‑Other | Free |
0304.8 | ‑Frozen fillets of other fish: | |
0304.81.00 | ‑‑Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
0304.82.00 | ‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
0304.83.00 | ‑‑Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | Free |
0304.84.00 | ‑‑Swordfish (Xiphias gladius) | Free |
0304.85.00 | ‑‑Toothfish (Dissostichus spp.) | Free |
0304.86.00 | ‑‑Herrings (Clupea harengus, Clupea pallasii) | Free |
0304.87.00 | ‑‑Tunas (of the genus Thunnus), skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis) | Free |
0304.88.00 | ‑‑Dogfish, other sharks, rays and skates (Rajidae) | Free |
0304.89.00 | ‑‑Other | Free |
0304.9 | ‑Other, frozen: | |
0304.91.00 | ‑‑Swordfish (Xiphias gladius) | Free |
0304.92.00 | ‑‑Toothfish (Dissostichus spp.) | Free |
0304.93.00 | ‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
0304.94.00 | ‑‑Alaska Pollock (Theragra chalcogramma) | Free |
0304.95.00 | ‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) | Free |
0304.96.00 | ‑‑Dogfish and other sharks | Free |
0304.97.00 | ‑‑Rays and skates (Rajidae) | Free |
0304.99.00 | ‑‑Other | Free |
0305 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS: | |
0305.20.00 | ‑Livers, roes and milt of fish, dried, smoked, salted or in brine | Free |
0305.3 | ‑Fish fillets, dried, salted or in brine, but not smoked: | |
0305.31.00 | ‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
0305.32.00 | ‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free |
0305.39.00 | ‑‑Other | Free |
0305.4 | ‑Smoked fish, including fillets, other than edible fish offal: | |
0305.41.00 | ‑‑Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
0305.42.00 | ‑‑Herrings (Clupea harengus, Clupea pallasii) | Free |
0305.43.00 | ‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
0305.44.00 | ‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
0305.49.00 | ‑‑Other | Free |
0305.5 | ‑Dried fish, other than edible fish offal, whether or not salted but not smoked: | |
0305.51.00 | ‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
0305.52.00 | ‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
0305.53.00 | ‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
0305.54.00 | ‑‑Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) | Free |
0305.59.00 | ‑‑Other | Free |
0305.6 | ‑Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: | |
0305.61.00 | ‑‑Herrings (Clupea harengus, Clupea pallasii) | Free |
0305.62.00 | ‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
0305.63.00 | ‑‑Anchovies (Engraulis spp.) | Free |
0305.64.00 | ‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
0305.69.00 | ‑‑Other | Free |
0305.7 | ‑Fish fins, heads, tails, maws and other edible fish offal: | |
0305.71.00 | ‑‑Shark fins | Free |
0305.72.00 | ‑‑Fish heads, tails and maws | Free |
0305.79.00 | ‑‑Other | Free |
0306 | CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE: | |
0306.1 | ‑Frozen: | |
0306.11.00 | ‑‑Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | Free |
0306.12.00 | ‑‑Lobsters (Homarus spp.) | Free |
0306.14.00 | ‑‑Crabs | Free |
0306.15.00 | ‑‑Norway lobsters (Nephrops norvegicus) | Free |
0306.16.00 | ‑‑Cold‑water shrimps and prawns (Pandalus spp., Crangon crangon) | Free |
0306.17.00 | ‑‑Other shrimps and prawns | Free |
0306.19.00 | ‑‑Other | Free |
0306.3 | ‑Live, fresh or chilled: | |
0306.31.00 | ‑‑Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | Free |
0306.32.00 | ‑‑Lobsters (Homarus spp.) | Free |
0306.33.00 | ‑‑Crabs | Free |
0306.34.00 | ‑‑Norway lobsters (Nephrops norvegicus) | Free |
0306.35.00 | ‑‑Cold‑water shrimps and prawns (Pandalus spp., Crangon crangon) | Free |
0306.36.00 | ‑‑Other shrimps and prawns | Free |
0306.39.00 | ‑‑Other | Free |
0306.9 | ‑Other: | |
0306.91.00 | ‑‑Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | Free |
0306.92.00 | ‑‑Lobsters (Homarus spp.) | Free |
0306.93.00 | ‑‑Crabs | Free |
0306.94.00 | ‑‑Norway lobsters (Nephrops norvegicus) | Free |
0306.95.00 | ‑‑Shrimps and prawns | Free |
0306.99.00 | ‑‑Other | Free |
0307 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS: | |
0307.1 | ‑Oysters: | |
0307.11.00 | ‑‑Live, fresh or chilled | Free |
0307.12.00 | ‑‑Frozen | Free |
0307.19.00 | ‑‑Other | Free |
0307.2 | ‑Scallops and other molluscs of the family Pectinidae: | |
0307.21.00 | ‑‑Live, fresh or chilled | Free |
0307.22.00 | ‑‑Frozen | Free |
0307.29.00 | ‑‑Other | Free |
0307.3 | ‑Mussels (Mytilus spp., Perna spp.): | |
0307.31.00 | ‑‑Live, fresh or chilled | Free |
0307.32.00 | ‑‑Frozen | Free |
0307.39.00 | ‑‑Other | Free |
0307.4 | ‑Cuttle fish and squid: | |
0307.42.00 | ‑‑Live, fresh or chilled | Free |
0307.43.00 | ‑‑Frozen | Free |
0307.49.00 | ‑‑Other | Free |
0307.5 | ‑Octopus (Octopus spp.): | |
0307.51.00 | ‑‑Live, fresh or chilled | Free |
0307.52.00 | ‑‑Frozen | Free |
0307.59.00 | ‑‑Other | Free |
0307.60.00 | ‑Snails, other than sea snails | Free |
0307.7 | ‑Clams, cockles and arkshells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): | |
0307.71.00 | ‑‑Live, fresh or chilled | Free |
0307.72.00 | ‑‑Frozen | Free |
0307.79.00 | ‑‑Other | Free |
0307.8 | ‑Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): | |
0307.81.00 | ‑‑Live, fresh or chilled abalone (Haliotis spp.) | Free |
0307.82.00 | ‑‑Live, fresh or chilled stromboid conchs (Strombus spp.) | Free |
0307.83.00 | ‑‑Frozen abalone (Haliotis spp.) | Free |
0307.84.00 | ‑‑Frozen stromboid conchs (Strombus spp.) | Free |
0307.87.00 | ‑‑Other abalone (Haliotis spp.) | Free |
0307.88.00 | ‑‑Other stromboid conchs (Strombus spp.) | Free |
0307.9 | ‑Other: | |
0307.91.00 | ‑‑Live, fresh or chilled | Free |
0307.92.00 | ‑‑Frozen | Free |
0307.99.00 | ‑‑Other | Free |
0308 | AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS: | |
0308.1 | ‑Sea cucumbers (Stichopus japonicus, Holothuroidea): | |
0308.11.00 | ‑‑Live, fresh or chilled | Free |
0308.12.00 | ‑‑Frozen | Free |
0308.19.00 | ‑‑Other | Free |
0308.2 | ‑Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus): | |
0308.21.00 | ‑‑Live, fresh or chilled | Free |
0308.22.00 | ‑‑Frozen | Free |
0308.29.00 | ‑‑Other | Free |
0308.30.00 | ‑Jellyfish (Rhopilema spp.) | Free |
0308.90.00 | ‑Other | Free |
0309 | FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION: | |
0309.10.00 | ‑Of fish | Free |
0309.90.00 | ‑Other | Free |
Chapter 4—Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Notes.
1.‑ “Milk” means full cream milk or partially or completely skimmed milk.
2.‑ For the purposes of 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
3.‑ For the purposes of 0405:
(a) “Butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids‑not‑fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic‑acid‑producing bacteria.
(b) “Dairy spreads” means a spreadable emulsion of the water‑in‑oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
4.‑ Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 0406 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
5.‑ This Chapter does not cover:
(a) Non‑living insects, unfit for human consumption (0511); or
(b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (1702); or
(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (1901 or 2106); or
(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504.00.00).
6.‑ For the purposes of 0410, “insects” means edible non‑living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non‑living insects otherwise prepared or preserved (generally Section IV).
Subheading Notes.
1.‑ For the purposes of 0404.10.00, “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2.‑ For the purposes of 0405.10.00, “butter” does not include dehydrated butter or ghee (0405.90.00).
0401 | MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
0401.10.00 | ‑Of a fat content, by weight, not exceeding 1% | Free |
0401.20.00 | ‑Of a fat content, by weight, exceeding 1% but not exceeding 6% | Free |
0401.40.00 | ‑Of a fat content, by weight, exceeding 6% but not exceeding 10% | Free |
0401.50.00 | ‑Of a fat content, by weight, exceeding 10% | Free |
0402 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
0402.10.00 | ‑In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% | Free |
0402.2 | ‑In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: | |
0402.21.00 | ‑‑Not containing added sugar or other sweetening matter | Free |
0402.29.00 | ‑‑Other | Free |
0402.9 | ‑Other: | |
0402.91.00 | ‑‑Not containing added sugar or other sweetening matter | Free |
0402.99.00 | ‑‑Other | Free |
0403 | YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA: | |
0403.20 | ‑Yogurt: | |
0403.20.10 | ‑‑‑Containing chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares | 5%
DCS: 4%
DCT: 5% |
0403.20.90 | ‑‑‑Other | Free |
0403.90.00 | ‑Other | Free |
0404 | WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
0404.10.00 | ‑Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter | Free |
0404.90.00 | ‑Other | Free |
0405 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS: | |
0405.10.00 | ‑Butter | Free |
0405.20.00 | ‑Dairy spreads | 4%
DCS:Free |
0405.90.00 | ‑Other | Free |
0406 | CHEESE AND CURD: | |
0406.10.00 | ‑Fresh (unripened or uncured) cheese, including whey cheese, and curd | $1.220/kg
DC:$1.220/kg, less 5% |
0406.20.00 | ‑Grated or powdered cheese, of all kinds | $1.220/kg
DC:$1.220/kg, less 5% |
0406.30.00 | ‑Processed cheese, not grated or powdered | $1.220/kg
DC:$1.220/kg, less 5% |
0406.40 | ‑Blue‑veined cheese and other cheese containing veins produced by Penicillium roqueforti: | |
0406.40.10 | ‑‑‑Cheese, of the following types: (a) roquefort; (b) stilton | Free |
0406.40.90 | ‑‑‑Other | $1.220/kg
DC:$1.220/kg, less 5% |
0406.90 | ‑Other cheese: | |
0406.90.10 | ‑‑‑Cheese, of the following types: (a) made wholly from goats’ milk, other than fetta or kasseri; (b) surface‑ripened soft, having: (i) a fat content in the dry matter of not less than 50% by weight; and (ii) a moisture content of not less than 65% by weight of the non‑fatty matter | Free |
0406.90.90 | ‑‑‑Other | $1.220/kg
DC:$1.220/kg, less 5% |
0407 | BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED: | |
0407.1 | ‑Fertilised eggs for incubation: | |
0407.11.00 | ‑‑Of fowls of the species Gallus domesticus | Free |
0407.19.00 | ‑‑Other | Free |
0407.2 | ‑Other fresh eggs: | |
0407.21.00 | ‑‑Of fowls of the species Gallus domesticus | Free |
0407.29.00 | ‑‑Other | Free |
0407.90.00 | ‑Other | Free |
0408 | BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
0408.1 | ‑Egg yolks: | |
0408.11.00 | ‑‑Dried | Free |
0408.19.00 | ‑‑Other | Free |
0408.9 | ‑Other: | |
0408.91.00 | ‑‑Dried | Free |
0408.99.00 | ‑‑Other | Free |
0409.00.00 | NATURAL HONEY | Free |
0410 | INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
0410.10.00 | ‑Insects | Free |
0410.90.00 | ‑Other | Free |
Chapter 5—Products of animal origin, not elsewhere specified or included
Notes.
1.‑ This Chapter does not cover:
(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) Hides or skins (including furskins) other than goods of 0505 and parings and similar waste of raw hides or skins of 0511 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making (9603).
2.‑ For the purposes of 0501.00.00, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3.‑ Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.
4.‑ Throughout this Schedule, “horsehair” means hair of the manes or tails of equine or bovine animals. 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
0501.00.00 | HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR | Free |
0502 | PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR: | |
0502.10.00 | ‑Pigs’, hogs’ or boars’ bristles and hair and waste thereof | Free |
0502.90.00 | ‑Other | Free |
0504.00.00 | GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED | Free |
0505 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS: | |
0505.10.00 | ‑Feathers of a kind used for stuffing; down | Free |
0505.90.00 | ‑Other | Free |
0506 | BONES AND HORN‑CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED; POWDER AND WASTE OF THESE PRODUCTS: | |
0506.10.00 | ‑Ossein and bones treated with acid | Free |
0506.90.00 | ‑Other | Free |
0507 | IVORY, TORTOISE‑SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS: | |
0507.10.00 | ‑Ivory; ivory powder and waste | Free |
0507.90.00 | ‑Other | Free |
0508.00.00 | CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE‑BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF | Free |
0510.00.00 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED | Free |
0511 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION: | |
0511.10.00 | ‑Bovine semen | Free |
0511.9 | ‑Other: | |
0511.91.00 | ‑‑Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 | Free |
0511.99 | ‑‑Other: | |
0511.99.10 | ‑‑‑Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material | 5% |
0511.99.90 | ‑‑‑Other | Free |
Section II—Vegetable products
Note.
1.‑ In this Section, “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Chapter 6—Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes.
1.‑ Subject to the second part of 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2.‑ Any reference in 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of 9701.
0601 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF 1212: | |
0601.10.00 | ‑Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | Free |
0601.20.00 | ‑Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots | Free |
0602 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN: | |
0602.10.00 | ‑Unrooted cuttings and slips | Free |
0602.20.00 | ‑Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts | Free |
0602.30.00 | ‑Rhododendrons and azaleas, grafted or not | Free |
0602.40.00 | ‑Roses, grafted or not | Free |
0602.90.00 | ‑Other | Free |
0603 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED: | |
0603.1 | ‑Fresh: | |
0603.11.00 | ‑‑Roses | Free |
0603.12.00 | ‑‑Carnations | Free |
0603.13.00 | ‑‑Orchids | Free |
0603.14.00 | ‑‑Chrysanthemums | Free |
0603.15.00 | ‑‑Lilies (Lilium spp.) | Free |
0603.19.00 | ‑‑Other | Free |
0603.90.00 | ‑Other | Free |
0604 | FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED: | |
0604.20.00 | ‑Fresh | Free |
0604.90.00 | ‑Other | Free |
Chapter 7—Edible vegetables and certain roots and tubers
Notes.
1.‑ This Chapter does not cover forage products of 1214.
2.‑ In 0709, 0710, 0711 and 0712 “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3.‑ 0712 covers all dried vegetables of the kinds falling in 0701 to 0711, other than:
(a) dried leguminous vegetables, shelled (0713);
(b) sweet corn in the forms specified in 1102 to 1104;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (1105);
(d) flour, meal and powder of the dried leguminous vegetables of 0713 (1106).
4.‑ However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (0904).
5.‑ 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
0701 | POTATOES, FRESH OR CHILLED: | |
0701.10.00 | ‑Seed | Free |
0701.90.00 | ‑Other | Free |
0702.00.00 | TOMATOES, FRESH OR CHILLED | Free |
0703 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED: | |
0703.10.00 | ‑Onions and shallots | Free |
0703.20.00 | ‑Garlic | Free |
0703.90.00 | ‑Leeks and other alliaceous vegetables | Free |
0704 | CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED: | |
0704.10.00 | ‑Cauliflowers and broccoli | Free |
0704.20.00 | ‑Brussels sprouts | Free |
0704.90.00 | ‑Other | Free |
0705 | LETTUCE (Lactuca sativa) AND CHICORY (Cichorium spp.), FRESH OR CHILLED: | |
0705.1 | ‑Lettuce: | |
0705.11.00 | ‑‑Cabbage lettuce (head lettuce) | Free |
0705.19.00 | ‑‑Other | Free |
0705.2 | ‑Chicory: | |
0705.21.00 | ‑‑Witloof chicory (Cichorium intybus var. foliosum) | Free |
0705.29.00 | ‑‑Other | Free |
0706 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED: | |
0706.10.00 | ‑Carrots and turnips | Free |
0706.90.00 | ‑Other | Free |
0707.00.00 | CUCUMBERS AND GHERKINS, FRESH OR CHILLED | Free |
0708 | LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED: | |
0708.10.00 | ‑Peas (Pisum sativum) | Free |
0708.20.00 | ‑Beans (Vigna spp., Phaseolus spp.) | Free |
0708.90.00 | ‑Other leguminous vegetables | Free |
0709 | OTHER VEGETABLES, FRESH OR CHILLED: | |
0709.20.00 | ‑Asparagus | Free |
0709.30.00 | ‑Aubergines (egg‑plants) | Free |
0709.40.00 | ‑Celery other than celeriac | Free |
0709.5 | ‑Mushrooms and truffles: | |
0709.51.00 | ‑‑Mushrooms of the genus Agaricus | Free |
0709.52.00 | ‑‑Mushrooms of the genus Boletus | 5%
DCS:4%
DCT:5% |
0709.53.00 | ‑‑Mushrooms of the genus Cantharellus | 5%
DCS:4%
DCT:5% |
0709.54.00 | ‑‑Shiitake (Lentinus edodes) | 5%
DCS:4%
DCT:5% |
0709.55.00 | ‑‑Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) | 5%
DCS:4%
DCT:5% |
0709.56.00 | ‑‑Truffles (Tuber spp.) | 5%
DCS:4%
DCT:5% |
0709.59.00 | ‑‑Other | 5%
DCS:4%
DCT:5% |
0709.60.00 | ‑Fruits of the genus Capsicum or of the genus Pimenta | Free |
0709.70.00 | ‑Spinach, New Zealand spinach and orache spinach (garden spinach) | Free |
0709.9 | ‑Other: | |
0709.91.00 | ‑‑Globe artichokes | Free |
0709.92.00 | ‑‑Olives | Free |
0709.93.00 | ‑‑Pumpkins, squash and gourds (Cucurbita spp.) | Free |
0709.99.00 | ‑‑Other | Free |
0710 | VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN: | |
0710.10.00 | ‑Potatoes | 5%
DCS:4%
DCT:5% |
0710.2 | ‑Leguminous vegetables, shelled or unshelled: | |
0710.21.00 | ‑‑Peas (Pisum sativum) | Free |
0710.22.00 | ‑‑Beans (Vigna spp., Phaseolus spp.) | Free |
0710.29.00 | ‑‑Other | 5%
DCS:4%
DCT:5% |
0710.30.00 | ‑Spinach, New Zealand spinach and orache spinach (garden spinach) | 5%
DCS:4%
DCT:5% |
0710.40.00 | ‑Sweet corn | 5%
DCS:4%
DCT:5% |
0710.80.00 | ‑Other vegetables | 5%
DCS:4%
DCT:5% |
0710.90.00 | ‑Mixtures of vegetables | 5%
DCS:4%
DCT:5% |
0711 | VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION: | |
0711.20.00 | ‑Olives | Free |
0711.40.00 | ‑Cucumbers and gherkins | Free |
0711.5 | ‑Mushrooms and truffles: | |
0711.51.00 | ‑‑Mushrooms of the genus Agaricus | Free |
0711.59.00 | ‑‑Other | Free |
0711.90.00 | ‑Other vegetables; mixtures of vegetables | Free |
0712 | DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED: | |
0712.20.00 | ‑Onions | 5%
DCS:4%
DCT:5% |
0712.3 | ‑Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: | |
0712.31.00 | ‑‑Mushrooms of the genus Agaricus | 5%
DCS:4%
DCT:5% |
0712.32.00 | ‑‑Wood ears (Auricularia spp.) | Free |
0712.33.00 | ‑‑Jelly fungi (Tremella spp.) | 5%
DCS:4%
DCT:5% |
0712.34.00 | ‑‑Shiitake (Lentinus edodes) | Free |
0712.39.00 | ‑‑Other | 5%
DCS:4%
DCT:5% |
0712.90 | ‑Other vegetables; mixtures of vegetables: | |
0712.90.10 | ‑‑‑Potatoes | 5% |
0712.90.90 | ‑‑‑Other | 5%
DCS:4%
DCT:5% |
0713 | DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT: | |
0713.10.00 | ‑Peas (Pisum sativum) | Free |
0713.20.00 | ‑Chickpeas (garbanzos) | Free |
0713.3 | ‑Beans (Vigna spp., Phaseolus spp.): | |
0713.31.00 | ‑‑Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek | Free |
0713.32.00 | ‑‑Small red (Adzuki) beans (Phaseolus or Vigna angularis) | Free |
0713.33.00 | ‑‑Kidney beans, including white pea beans (Phaseolus vulgaris) | Free |
0713.34.00 | ‑‑Bambara beans (Vigna subterranea or Voandzeia subterranea) | Free |
0713.35.00 | ‑‑Cow peas (Vigna unguiculata) | Free |
0713.39.00 | ‑‑Other | Free |
0713.40.00 | ‑Lentils | Free |
0713.50.00 | ‑Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) | Free |
0713.60.00 | ‑Pigeon peas (Cajanus cajan) | Free |
0713.90.00 | ‑Other | Free |
0714 | MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH: | |
0714.10 | ‑Manioc (cassava): | |
0714.10.10 | ‑‑‑Frozen | Free |
0714.10.90 | ‑‑‑Other | Free |
0714.20 | ‑Sweet potatoes: | |
0714.20.10 | ‑‑‑Frozen | 5%
DCS:Free
CA:Free |
0714.20.90 | ‑‑‑Other | Free |
0714.30 | ‑Yams (Dioscorea spp.): | |
0714.30.10 | ‑‑‑Frozen | Free |
0714.30.90 | ‑‑‑Other | Free |
0714.40 | ‑Taro (Colocasia spp.): | |
0714.40.10 | ‑‑‑Frozen | Free |
0714.40.90 | ‑‑‑Other | Free |
0714.50 | ‑Yautia (Xanthosoma spp.): | |
0714.50.10 | ‑‑‑Frozen | Free |
0714.50.90 | ‑‑‑Other | Free |
0714.90 | ‑Other: | |
0714.90.10 | ‑‑‑Frozen | Free |
0714.90.90 | ‑‑‑Other | Free |
Chapter 8—Edible fruit and nuts; peel of citrus fruit or melons
Notes.
1.‑ This Chapter does not cover inedible nuts or fruits.
2.‑ Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3.‑ Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),
provided that they retain the character of dried fruit or dried nuts.
4.‑ 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
0801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED: | |
0801.1 | ‑Coconuts: | |
0801.11.00 | ‑‑Desiccated | Free |
0801.12.00 | ‑‑In the inner shell (endocarp) | Free |
0801.19.00 | ‑‑Other | Free |
0801.2 | ‑Brazil nuts: | |
0801.21.00 | ‑‑In shell | Free |
0801.22.00 | ‑‑Shelled | Free |
0801.3 | ‑Cashew nuts: | |
0801.31.00 | ‑‑In shell | Free |
0801.32.00 | ‑‑Shelled | Free |
0802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED: | |
0802.1 | ‑Almonds: | |
0802.11.00 | ‑‑In shell | 5%
DCS:4%
DCT:5% |
0802.12.00 | ‑‑Shelled | 5%
DCS:4%
DCT:5% |
0802.2 | ‑Hazelnuts or filberts (Corylus spp.): | |
0802.21.00 | ‑‑In shell | Free |
0802.22.00 | ‑‑Shelled | Free |
0802.3 | ‑Walnuts: | |
0802.31.00 | ‑‑In shell | Free |
0802.32.00 | ‑‑Shelled | Free |
0802.4 | ‑Chestnuts (Castanea spp.): | |
0802.41.00 | ‑‑In shell | Free |
0802.42.00 | ‑‑Shelled | Free |
0802.5 | ‑Pistachios: | |
0802.51.00 | ‑‑In shell | Free |
0802.52.00 | ‑‑Shelled | Free |
0802.6 | ‑Macadamia nuts: | |
0802.61.00 | ‑‑In shell | Free |
0802.62.00 | ‑‑Shelled | Free |
0802.70.00 | ‑Kola nuts (Cola spp.) | Free |
0802.80.00 | ‑Areca nuts | Free |
0802.9 | ‑Other: | |
0802.91.00 | ‑‑Pine nuts, in shell | Free |
0802.92.00 | ‑‑Pine nuts, shelled | Free |
0802.99.00 | ‑‑Other | Free |
0803 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED: | |
0803.10.00 | ‑Plantains | Free |
0803.90.00 | ‑Other | Free |
0804 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED: | |
0804.10.00 | ‑Dates | Free |
0804.20.00 | ‑Figs | Free |
0804.30.00 | ‑Pineapples | Free |
0804.40.00 | ‑Avocados | Free |
0804.50.00 | ‑Guavas, mangoes and mangosteens | Free |
0805 | CITRUS FRUIT, FRESH OR DRIED: | |
0805.10.00 | ‑Oranges | Free |
0805.2 | ‑Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: | |
0805.21.00 | ‑‑Mandarins (including tangerines and satsumas) | Free |
0805.22.00 | ‑‑Clementines | Free |
0805.29.00 | ‑‑Other | Free |
0805.40.00 | ‑Grapefruit and pomelos | Free |
0805.50.00 | ‑Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | Free |
0805.90.00 | ‑Other | Free |
0806 | GRAPES, FRESH OR DRIED: | |
0806.10.00 | ‑Fresh | 5% |
0806.20.00 | ‑Dried | 5% |
0807 | MELONS (INCLUDING WATERMELONS) AND PAWPAWS (PAPAYAS), FRESH: | |
0807.1 | ‑Melons (including watermelons): | |
0807.11.00 | ‑‑Watermelons | Free |
0807.19.00 | ‑‑Other | Free |
0807.20.00 | ‑Pawpaws (papayas) | Free |
0808 | APPLES, PEARS AND QUINCES, FRESH: | |
0808.10.00 | ‑Apples | Free |
0808.30.00 | ‑Pears | Free |
0808.40.00 | ‑Quinces | Free |
0809 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH: | |
0809.10.00 | ‑Apricots | Free |
0809.2 | ‑Cherries: | |
0809.21.00 | ‑‑Sour cherries (Prunus cerasus) | Free |
0809.29.00 | ‑‑Other | Free |
0809.30.00 | ‑Peaches, including nectarines | Free |
0809.40.00 | ‑Plums and sloes | Free |
0810 | OTHER FRUIT, FRESH: | |
0810.10.00 | ‑Strawberries | Free |
0810.20.00 | ‑Raspberries, blackberries, mulberries and loganberries | Free |
0810.30.00 | ‑Black, white or red currants and gooseberries | Free |
0810.40.00 | ‑Cranberries, bilberries and other fruits of the genus Vaccinium | Free |
0810.50.00 | ‑Kiwifruit | Free |
0810.60.00 | ‑Durians | Free |
0810.70.00 | ‑Persimmons | Free |
0810.90.00 | ‑Other | Free |
0811 | FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
0811.10.00 | ‑Strawberries | 4%
DCS:Free |
0811.20.00 | ‑Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | Free |
0811.90.00 | ‑Other | Free |
0812 | FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION: | |
0812.10.00 | ‑Cherries | Free |
0812.90.00 | ‑Other | Free |
0813 | FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER: | |
0813.10.00 | ‑Apricots | 5% |
0813.20.00 | ‑Prunes | 5% |
0813.30.00 | ‑Apples | 5% |
0813.40.00 | ‑Other fruit | 5% |
0813.50.00 | ‑Mixtures of nuts or dried fruits of this Chapter | 5% |
0814.00.00 | PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS | Free |
Chapter 9—Coffee, tea, mate and spices
Notes.
1.‑ Mixtures of the products of 0904 to 0910 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in 0910.
The addition of other substances to the products of 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in 2103.
2.‑ This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of 1211.
0901 | COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION: | |
0901.1 | ‑Coffee, not roasted: | |
0901.11.00 | ‑‑Not decaffeinated | Free |
0901.12.00 | ‑‑Decaffeinated | Free |
0901.2 | ‑Coffee, roasted: | |
0901.21.00 | ‑‑Not decaffeinated | Free |
0901.22.00 | ‑‑Decaffeinated | Free |
0901.90.00 | ‑Other | Free |
0902 | TEA, WHETHER OR NOT FLAVOURED: | |
0902.10.00 | ‑Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | Free |
0902.20.00 | ‑Other green tea (not fermented) | Free |
0902.30.00 | ‑Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | Free |
0902.40.00 | ‑Other black tea (fermented) and other partly fermented tea | Free |
0904 | PEPPER OF THE GENUS Piper; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS Capsicum OR OF THE GENUS Pimenta: | |
0904.1 | ‑Pepper: | |
0904.11.00 | ‑‑Neither crushed nor ground | Free |
0904.12.00 | ‑‑Crushed or ground | Free |
0904.2 | ‑Fruits of the genus Capsicum or of the genus Pimenta: | |
0904.21.00 | ‑‑Dried, neither crushed nor ground | Free |
0904.22.00 | ‑‑Crushed or ground | Free |
0905 | VANILLA: | |
0905.10.00 | ‑Neither crushed nor ground | Free |
0905.20.00 | ‑Crushed or ground | Free |
0906 | CINNAMON AND CINNAMON‑TREE FLOWERS: | |
0906.1 | ‑Neither crushed nor ground: | |
0906.11.00 | ‑‑Cinnamon (Cinnamomum zeylanicum Blume) | Free |
0906.19.00 | ‑‑Other | Free |
0906.20.00 | ‑Crushed or ground | Free |
0907 | CLOVES (WHOLE FRUIT, CLOVES AND STEMS): | |
0907.10.00 | ‑Neither crushed nor ground | Free |
0907.20.00 | ‑Crushed or ground | Free |
0908 | NUTMEG, MACE AND CARDAMOMS: | |
0908.1 | ‑Nutmeg: | |
0908.11.00 | ‑‑Neither crushed nor ground | Free |
0908.12.00 | ‑‑Crushed or ground | Free |
0908.2 | ‑Mace: | |
0908.21.00 | ‑‑Neither crushed nor ground | Free |
0908.22.00 | ‑‑Crushed or ground | Free |
0908.3 | ‑Cardamoms: | |
0908.31.00 | ‑‑Neither crushed nor ground | Free |
0908.32.00 | ‑‑Crushed or ground | Free |
0909 | SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES: | |
0909.2 | ‑Seeds of coriander: | |
0909.21.00 | ‑‑Neither crushed nor ground | Free |
0909.22.00 | ‑‑Crushed or ground | Free |
0909.3 | ‑Seeds of cumin: | |
0909.31.00 | ‑‑Neither crushed nor ground | Free |
0909.32.00 | ‑‑Crushed or ground | Free |
0909.6 | ‑Seeds of anise, badian, caraway or fennel; juniper berries: | |
0909.61.00 | ‑‑Neither crushed nor ground | Free |
0909.62.00 | ‑‑Crushed or ground | Free |
0910 | GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES: | |
0910.1 | ‑Ginger: | |
0910.11.00 | ‑‑Neither crushed nor ground | Free |
0910.12.00 | ‑‑Crushed or ground | Free |
0910.20.00 | ‑Saffron | Free |
0910.30.00 | ‑Turmeric (curcuma) | Free |
0910.9 | ‑Other spices: | |
0910.91.00 | ‑‑Mixtures referred to in Note 1(b) to this Chapter | Free |
0910.99.00 | ‑‑Other | Free |
Chapter 10—Cereals
Notes.
1.‑ (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in 1008.
2.‑ 1005 does not cover sweet corn (Chapter 7).
Subheading Note.
1.‑ “Durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
1001 | WHEAT AND MESLIN: | |
1001.1 | ‑Durum wheat: | |
1001.11.00 | ‑‑Seed | Free |
1001.19.00 | ‑‑Other | Free |
1001.9 | ‑Other: | |
1001.91.00 | ‑‑Seed | Free |
1001.99.00 | ‑‑Other | Free |
1002 | RYE: | |
1002.10.00 | ‑Seed | Free |
1002.90.00 | ‑Other | Free |
1003 | BARLEY: | |
1003.10.00 | ‑Seed | Free |
1003.90.00 | ‑Other | Free |
1004 | OATS: | |
1004.10.00 | ‑Seed | Free |
1004.90.00 | ‑Other | Free |
1005 | MAIZE (CORN): | |
1005.10.00 | ‑Seed | Free |
1005.90.00 | ‑Other | Free |
1006 | RICE: | |
1006.10.00 | ‑Rice in the husk (paddy or rough) | Free |
1006.20.00 | ‑Husked (brown) rice | Free |
1006.30.00 | ‑Semi‑milled or wholly milled rice, whether or not polished or glazed | Free |
1006.40.00 | ‑Broken rice | Free |
1007 | GRAIN SORGHUM: | |
1007.10.00 | ‑Seed | Free |
1007.90.00 | ‑Other | Free |
1008 | BUCKWHEAT, MILLET AND CANARY SEEDS; OTHER CEREALS: | |
1008.10.00 | ‑Buckwheat | Free |
1008.2 | ‑Millet: | |
1008.21.00 | ‑‑Seed | Free |
1008.29.00 | ‑‑Other | Free |
1008.30.00 | ‑Canary seeds | Free |
1008.40.00 | ‑Fonio (Digitaria spp.) | Free |
1008.50.00 | ‑Quinoa (Chenopodium quinoa) | Free |
1008.60.00 | ‑Triticale | Free |
1008.90.00 | ‑Other cereals | Free |
Chapter 11—Products of the milling industry; malt; starches; inulin; wheat gluten
Notes.
1.‑ This Chapter does not cover:
(a) Roasted malt put up as coffee substitutes (0901 or 2101);
(b) Prepared flours, groats, meals or starches of 1901;
(c) Corn flakes or other products of 1904;
(d) Vegetables, prepared or preserved, of 2001, 2004 or 2005;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.‑ (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in 1104.
(B) Products falling in this Chapter under the above provisions shall be classified in 1101.00.00 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in 1103 or 1104.
| | | Rate of passage through a sieve with an aperture of |
Cereal
|
Starch content
|
Ash content
| 315 micrometres (microns) | 500 micrometres (microns) |
(1) | (2) | (3) | (4) | (5) |
Wheat and rye | 45% | 2.5% | 80% | — |
Barley | 45% | 3% | 80% | — |
Oats | 45% | 5% | 80% | — |
Maize (corn) and grain sorghum | 45% | 2% | — | 90% |
Rice | 45% | 1.6% | 80% | — |
Buckwheat | 45% | 4% | 80% | — |
3.‑ For the purposes of 1103, “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
1101.00.00 | WHEAT OR MESLIN FLOUR | Free |
1102 | CEREAL FLOURS OTHER THAN OF WHEAT OR MESLIN: | |
1102.20.00 | ‑Maize (corn) flour | Free |
1102.90.00 | ‑Other | Free |
1103 | CEREAL GROATS, MEAL AND PELLETS: | |
1103.1 | ‑Groats and meal: | |
1103.11.00 | ‑‑Of wheat | Free |
1103.13.00 | ‑‑Of maize (corn) | Free |
1103.19.00 | ‑‑Of other cereals | Free |
1103.20.00 | ‑Pellets | Free |
1104 | CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND: | |
1104.1 | ‑Rolled or flaked grains: | |
1104.12.00 | ‑‑Of oats | Free |
1104.19.00 | ‑‑Of other cereals | Free |
1104.2 | ‑Other worked grains (for example, hulled, pearled, sliced or kibbled): | |
1104.22.00 | ‑‑Of oats | Free |
1104.23.00 | ‑‑Of maize (corn) | Free |
1104.29.00 | ‑‑Of other cereals | Free |
1104.30.00 | ‑Germ of cereals, whole, rolled, flaked or ground | Free |
1105 | FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES: | |
1105.10.00 | ‑Flour, meal and powder | 5% |
1105.20.00 | ‑Flakes, granules and pellets | 5% |
1106 | FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF 0713, OF SAGO OR OF ROOTS OR TUBERS OF 0714 OR OF THE PRODUCTS OF CHAPTER 8: | |
1106.10.00 | ‑Of the dried leguminous vegetables of 0713 | Free |
1106.20.00 | ‑Of sago or of roots or tubers of 0714 | Free |
1106.30.00 | ‑Of the products of Chapter 8 | Free |
1107 | MALT, WHETHER OR NOT ROASTED: | |
1107.10.00 | ‑Not roasted | Free |
1107.20.00 | ‑Roasted | Free |
1108 | STARCHES; INULIN: | |
1108.1 | ‑Starches: | |
1108.11.00 | ‑‑Wheat starch | Free |
1108.12.00 | ‑‑Maize (corn) starch | Free |
1108.13.00 | ‑‑Potato starch | 5%
DCS:4%
DCT:5% |
1108.14.00 | ‑‑Manioc (cassava) starch | Free |
1108.19.00 | ‑‑Other starches | 5%
DCS:Free |
1108.20.00 | ‑Inulin | Free |
1109.00.00 | WHEAT GLUTEN, WHETHER OR NOT DRIED | Free |
Chapter 12—Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes.
1.‑ 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of 0801 or 0802 or to olives (Chapter 7 or Chapter 20).
2.‑ 1208 applies not only to non‑defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of 2304.00.00 to 2306.
3.‑ For the purposes of 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.
1209 does not, however, apply to the following even if for sowing:
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of 1201 to 1207 or 1211.
4.‑ 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
1211 does not, however, apply to:
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of 3808.
5.‑ For the purposes of 1212, “seaweeds and other algae” does not include:
(a) Dead single‑cell micro‑organisms of 2102;
(b) Cultures of micro‑organisms of 3002; or
(c) Fertilisers of 3101.00.00 or 3105.
Subheading Note.
1.‑ For the purposes of 1205.10, “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
1201 | SOYA BEANS, WHETHER OR NOT BROKEN: | |
1201.10.00 | ‑Seed | Free |
1201.90.00 | ‑Other | Free |
1202 | GROUND‑NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN: | |
1202.30.00 | ‑Seed | Free |
1202.4 | ‑Other: | |
1202.41.00 | ‑‑In shell | Free |
1202.42.00 | ‑‑Shelled, whether or not broken | 5%
DCS:4%
DCT:5% |
1204.00.00 | LINSEED, WHETHER OR NOT BROKEN | Free |
1205 | RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN: | |
1205.10.00 | ‑Low erucic acid rape or colza seeds | Free |
1205.90.00 | ‑Other | Free |
1206.00.00 | SUNFLOWER SEEDS, WHETHER OR NOT BROKEN | Free |
1207 | OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN: | |
1207.10.00 | ‑Palm nuts and kernels | Free |
1207.2 | ‑Cotton seeds: | |
1207.21.00 | ‑‑Seed | Free |
1207.29.00 | ‑‑Other | Free |
1207.30.00 | ‑Castor oil seeds | Free |
1207.40.00 | ‑Sesamum seeds | Free |
1207.50.00 | ‑Mustard seeds | Free |
1207.60.00 | ‑Safflower (Carthamus tinctorius) seeds | Free |
1207.70.00 | ‑Melon seeds | Free |
1207.9 | ‑Other: | Free |
1207.91.00 | ‑‑Poppy seeds | Free |
1207.99.00 | ‑‑Other | Free |
1208 | FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD: | |
1208.10.00 | ‑Of soya beans | Free |
1208.90.00 | ‑Other | Free |
1209 | SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING: | |
1209.10.00 | ‑Sugar beet seeds | Free |
1209.2 | ‑Seeds of forage plants: | |
1209.21.00 | ‑‑Lucerne (alfalfa) seeds | Free |
1209.22.00 | ‑‑Clover (Trifolium spp.) seeds | Free |
1209.23.00 | ‑‑Fescue seeds | Free |
1209.24.00 | ‑‑Kentucky blue grass (Poa pratensis L.) seeds | Free |
1209.25.00 | ‑‑Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds | Free |
1209.29.00 | ‑‑Other | Free |
1209.30.00 | ‑Seeds of herbaceous plants cultivated principally for their flowers | Free |
1209.9 | ‑Other: | |
1209.91.00 | ‑‑Vegetable seeds | Free |
1209.99.00 | ‑‑Other | Free |
1210 | HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN: | |
1210.10.00 | ‑Hop cones, neither ground nor powdered nor in the form of pellets | Free |
1210.20.00 | ‑Hop cones, ground, powdered or in the form of pellets; lupulin | 5%
DCS:4%
DCT:5% |
1211 | PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED: | |
1211.20 | ‑Ginseng roots: | |
1211.20.10 | ‑‑‑Fresh or dried | Free |
1211.20.20 | ‑‑‑Chilled or frozen | Free |
1211.30.00 | ‑Coca leaf | Free |
1211.40.00 | ‑Poppy straw | Free |
1211.50.00 | ‑Ephedra | Free |
1211.60 | ‑Bark of African cherry (Prunus africana): | |
1211.60.1 | ‑‑‑Chilled or frozen: | |
1211.60.11 | ‑‑‑‑Edible parts of plants | 5%
DCS:Free
CA:Free |
1211.60.19 | ‑‑‑‑Other | Free |
1211.60.90 | ‑‑‑Other | Free |
1211.90 | ‑Other: | |
1211.90.10 | ‑‑‑Fresh or dried | Free |
1211.90.2 | ‑‑‑Chilled or frozen: | |
1211.90.21 | ‑‑‑‑Edible parts of plants | 5%
DCS:Free
CA:Free |
1211.90.29 | ‑‑‑‑Other | Free |
1212 | LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY Cichorium intybus sativum) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
1212.2 | ‑Seaweeds and other algae: | |
1212.21 | ‑‑Fit for human consumption: | |
1212.21.10 | ‑‑‑Frozen | 5%
DCS:Free
CA:Free |
1212.21.90 | ‑‑‑Other | Free |
1212.29 | ‑‑Other: | |
1212.29.10 | ‑‑‑Frozen | Free |
1212.29.90 | ‑‑‑Other | Free |
1212.9 | ‑Other: | |
1212.91.00 | ‑‑Sugar beet | Free |
1212.92.00 | ‑‑Locust beans (carob) | Free |
1212.93.00 | ‑‑Sugar cane | Free |
1212.94.00 | ‑‑Chicory roots | Free |
1212.99.00 | ‑‑Other | Free |
1213.00.00 | CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS | Free |
1214 | SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS: | |
1214.10.00 | ‑Lucerne (alfalfa) meal and pellets | Free |
1214.90.00 | ‑Other | Free |
Chapter 13—Lac; gums, resins and other vegetable saps and extracts
Note.
1.‑ 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (1704);
(b) Malt extract (1901);
(c) Extracts of coffee, tea or mate (2101);
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) Camphor, glycyrrhizin or other products of 2914 or 2938;
(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (2939);
(g) Medicaments of 3003 or 3004 or blood‑grouping reagents (3822);
(h) Tanning or dyeing extracts (3201 or 3203.00.00);
(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
(k) Natural rubber, balata, gutta‑percha, guayule, chicle or similar natural gums (4001).
1301 | LAC; NATURAL GUMS, RESINS, GUM‑RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS): | |
1301.20.00 | ‑Gum Arabic | Free |
1301.90.00 | ‑Other | Free |
1302 | VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR‑AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS: | |
1302.1 | ‑Vegetable saps and extracts: | |
1302.11.00 | ‑‑Opium | Free |
1302.12.00 | ‑‑Of liquorice | Free |
1302.13.00 | ‑‑Of hops | 5% |
1302.14.00 | ‑‑Of ephedra | Free |
1302.19 | ‑‑Other: | |
1302.19.10 | ‑‑‑Oleoresin of ginger (gingerin) | 5%
DCS:4%
DCT:5% |
1302.19.90 | ‑‑‑Other | Free |
1302.20.00 | ‑Pectic substances, pectinates and pectates | Free |
1302.3 | ‑Mucilages and thickeners, whether or not modified, derived from vegetable products: | |
1302.31.00 | ‑‑Agar‑agar | Free |
1302.32.00 | ‑‑Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed | Free |
1302.39.00 | ‑‑Other | Free |
Chapter 14—Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes.
1.‑ This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2.‑ 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (4404).
3.‑ 1404 does not apply to wood wool (4405.00.00) and prepared knots or tufts for broom or brush making (9603).
1401 | VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK): | |
1401.10.00 | ‑Bamboos | Free |
1401.20.00 | ‑Rattans | Free |
1401.90.00 | ‑Other | Free |
1404 | VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
1404.20.00 | ‑Cotton linters | Free |
1404.90.00 | ‑Other | Free |
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.
1.‑ This Chapter does not cover:
(a) Pig fat or poultry fat of 0209;
(b) Cocoa butter, fat or oil (1804.00.00);
(c) Edible preparations containing by weight more than 15% of the products of 0405 (generally Chapter 21);
(d) Greaves (2301) or residues of 2304.00.00 to 2306;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (4002).
2.‑ 1509 does not apply to oils obtained from olives by solvent extraction (1510).
3.‑ 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4.‑ Soap‑stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 1522.00.00.
Subheading Notes.
1.‑ For the purposes of 1509.30.00, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33‑1981.
2.‑ For the purposes of 1514.11.00 and 1514.19.00, “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.
Additional Note.
1.‑ This Chapter does not cover biodiesel (which is covered in Chapter 38).
1501 | PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF 0209 OR 1503.00.00: | |
1501.10.00 | ‑Lard | Free |
1501.20.00 | ‑Other pig fat | Free |
1501.90.00 | ‑Other | Free |
1502 | FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF 1503.00.00: | |
1502.10.00 | ‑Tallow | Free |
1502.90.00 | ‑Other | Free |
1503.00.00 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO‑OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | Free |
1504 | FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
1504.10.00 | ‑Fish‑liver oils and their fractions | Free |
1504.20.00 | ‑Fats and oils and their fractions, of fish, other than liver oils | Free |
1504.30.00 | ‑Fats and oils and their fractions, of marine mammals | Free |
1505.00.00 | WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) | Free |
1506.00.00 | OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Free |
1507 | SOYA‑BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIfied: | |
1507.10.00 | ‑Crude oil, whether or not degummed | 5%
DCS:4%
DCT:5% |
1507.90.00 | ‑Other | 5%
DCS:4%
DCT:5% |
1508 | GROUND‑NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
1508.10.00 | ‑Crude oil | Free |
1508.90.00 | ‑Other | 5%
DCS:4%
DCT:5% |
1509 | OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
1509.20.00 | ‑Extra virgin olive oil | Free |
1509.30.00 | ‑Virgin olive oil | Free |
1509.40.00 | ‑Other virgin olive oils | Free |
1509.90.00 | ‑Other | Free |
1510 | OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 1509: | |
1510.10.00 | ‑Crude olive pomace oil | Free |
1510.90.00 | ‑Other | Free |
1511 | PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
1511.10.00 | ‑Crude oil | Free |
1511.90.00 | ‑Other | Free |
1512 | SUNFLOWER‑SEED, SAFFLOWER OR COTTON‑SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
1512.1 | ‑Sunflower‑seed or safflower oil and fractions thereof: | |
1512.11.00 | ‑‑Crude oil | 5%
DCS:4%
DCT:5% |
1512.19.00 | ‑‑Other | 5%
DCS:4%
DCT:5% |
1512.2 | ‑Cotton‑seed oil and its fractions: | |
1512.21.00 | ‑‑Crude oil, whether or not gossypol has been removed | Free |
1512.29.00 | ‑‑Other | 5%
DCS:4%
DCT:5% |
1513 | COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
1513.1 | ‑Coconut (copra) oil and its fractions: | |
1513.11.00 | ‑‑Crude oil | Free |
1513.19.00 | ‑‑Other | Free |
1513.2 | ‑Palm kernel or babassu oil and fractions thereof: | |
1513.21.00 | ‑‑Crude oil | Free |
1513.29.00 | ‑‑Other | Free |
1514 | RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
1514.1 | ‑Low erucic acid rape or colza oil and its fractions: | |
1514.11.00 | ‑‑Crude oil | 5%
DCS:4%
CA:Free
DCT:5% |
1514.19.00 | ‑‑Other | Free |
1514.9 | ‑Other: | |
1514.91.00 | ‑‑Crude oil | 5%
DCS:4%
CA:Free
DCT:5% |
1514.99.00 | ‑‑Other | Free |
1515 | OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
1515.1 | ‑Linseed oil and its fractions: | |
1515.11.00 | ‑‑Crude oil | 5%
DCS:4%
DCT:5% |
1515.19.00 | ‑‑Other | 5%
DCS:4%
DCT:5% |
1515.2 | ‑Maize (corn) oil and its fractions: | |
1515.21.00 | ‑‑Crude oil | Free |
1515.29.00 | ‑‑Other | 5%
DCS:4%
DCT:5% |
1515.30.00 | ‑Castor oil and its fractions | Free |
1515.50.00 | ‑Sesame oil and its fractions | Free |
1515.60.00 | ‑Microbial fats and oils and their fractions | Free |
1515.90.00 | ‑Other | Free |
1516 | ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER‑ESTERIFIED, RE‑ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED: | |
1516.10.00 | ‑Animal fats and oils and their fractions | Free |
1516.20.00 | ‑Vegetable fats and oils and their fractions | Free |
1516.30.00 | ‑Microbial fats and oils and their fractions | Free |
1517 | MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF 1516: | |
1517.10.00 | ‑Margarine, excluding liquid margarine | 5%
DCS:4%
DCT:5% |
1517.90.00 | ‑Other | 5%
DCS:4%
DCT:5% |
1518 | ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
1518.00.10 | ‑‑‑Epoxidised vegetable oils | Free |
1518.00.90 | ‑‑‑Other | Free |
1520.00.00 | GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES | Free |
1521 | VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED: | |
1521.10.00 | ‑Vegetable waxes | Free |
1521.90.00 | ‑Other | Free |
1522.00.00 | DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES | Free |
