Customs Tariff 1966

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Customs Tariff 1966

- C1965A00134
No longer in force
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Act No. 134 of 1965 as made

An Act relating to Duties of Customs.

Date of Assent	18 Dec 1965

Date of repeal	01 Jan 1983
Repealed by	Customs Tariff Act 1982

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Customs Tariff 1966

No. 134 of 1965

An Act relating to Duties of Customs.

[Assented to 18 December, 1965]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Part I.—Preliminary.

Short title.

1. This Act may be cited as the Customs Tariff 1966.

Commencement.

2.—(1.) Subject to the next succeeding sub-section, this Act shall come into operation on the fourteenth day of February, One thousand nine hundred and sixty-six.

(2.) Sections 11 and 22 of this Act shall come into operation on a date to be fixed by Proclamation.

Parts.

3. This Act is divided into Parts, as follows:—

Part I.—Preliminary (Sections 1–14).

Part II.—Duties of Customs (Sections 15–25).

Part III.—Primage Duties (Sections 26–29).

Part IV.—Miscellaneous (Section 30).

Repeal.

4.—(1.) The following Acts are repealed:—

Customs Tariff 1965;

Customs Tariff (No. 2) 1965;

Customs Tariff (No. 3) 1965.

(2.) Notwithstanding that goods were imported into Australia before the commencing date, duties of Customs are not payable under an Act repealed by this Act, or by the Customs Tariff 1965, in respect of those goods if duties of Customs are imposed on those goods by section 15 of this Act.

(3.) Where—

(a) by reason of section 132 of the Customs Act 1901–1965, the rate of duty in respect of goods on which duty is imposed by section 15 of this Act, being goods entered for home consumption more than once, is the rate in force when the goods were first entered for home consumption; and

(b) the goods were first entered for home consumption before the commencing date,

the duty imposed by section 15 of this Act on the goods is the duty that would have been applicable in respect of them if this Act, and the Customs Act (No. 3) 1965, had not been enacted.

Incorporation.

5. The Customs Act 1901–1965 is incorporated and shall be read as one with this Act.

Interpretation.

6.—(1.) In this Act, unless the contrary intention appears—

“declared preference country” means a country specified in an order under sub-section (1.) of section 10 of this Act;

“duty” means a duty of Customs imposed by section 15 of this Act;

“less developed country” means a country specified in an order under sub-section (1.) of section 11 of this Act;

“the commencing date” means the fourteenth day of February, One thousand nine hundred and sixty-six;

“the Tariff Board” means the Tariff Board holding office under the Tariff Board Act 1921–1962.

(2.) A reference in this Act to a Schedule by number shall be read as a reference to the Schedule to this Act so numbered.

(3.) A reference in this Act to the First Schedule shall, unless the contrary intention appears, be read as a reference to Part II. of that Schedule.

(4.) Unless the contrary intention appears, a reference in this Act or any other law of the Commonwealth to the tariff classification in the First Schedule that applies to goods shall, in relation to any goods, be read as a reference to—

(a) if the item in the First Schedule that applies to the goods is not divided into sub-items—that item;

(b) if that item is divided into sub-items and the sub-item that applies to the goods is not divided into paragraphs—that sub-item;

(c) if that sub-item is divided into paragraphs and the paragraph that applies to the goods is not divided into sub-paragraphs—that paragraph; or

(d) if that paragraph is divided into sub-paragraphs—the sub-paragraph that applies to the goods.

(5.) Where, in a note to a Division or Chapter in the First Schedule, it is provided that goods of a specified kind do not fall within a specified Division, or within a specified Chapter, in that Schedule, goods of that kind shall be taken not to fall within any item in that last-mentioned Division or Chapter.

(6.) Where—

(a) two rates of duty are set out in column 3 or column 4 in the tariff classification in the First Schedule that applies to goods; and

(b) the second occurring of the rates is expressed to apply if it is lower, or if it is higher, than the other rate,

the second occurring of the rates applies only in a case where the duty ascertained in respect of those goods by reference to that rate is less or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate.

Ad valorem duties.

7.—(1.) Unless the contrary intention appears, where, in the First Schedule or in the Second Schedule, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, the reference shall, in relation to any goods or a part, component or ingredient of any goods, as the case may be, be read as a reference to that percentage of the value of the goods or of that part, component or ingredient of the goods, as the case may be.

(2.) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the value for duty of the goods ascertained or determined in accordance with Division 2 of Part VIII. of the Customs Act 1901–1965.

(3.) 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 Minister directs.

FOB price.

8.—(1.) For the purposes of this Act, the FOB price of goods that have been exported to Australia is, subject to the next succeeding sub-section, an amount, expressed in Australian currency, equal to—

(a) where the goods have been sold by the exporter, on or before the date of exportation, to the person who imported them into Australia—the sum of—

(i) the price paid or to be paid for the goods by the importer, but not including any part of that price that, in the opinion of the Minister, represents a charge in respect of transport or insurance of the goods after they have been exported or in respect of any other matter arising after that time; and

(ii) any charges or costs in respect of the supplying of outside packages for, or in respect of the handling (including the placing in outside packages), the transporting or the loading of, the goods in the country of export with a view to exporting the goods from that country, being charges or costs that have been incurred by the importer and are not included in the price referred to in the last preceding sub-paragraph; or

(b) in any other case—the amount that, in the opinion of the Minister, having regard to any matter that he considers relevant, would have been the FOB price of the goods in accordance with the last preceding paragraph if the export of the goods to Australia had been the result of a sale of the goods by the exporter to a person in Australia.

(2.) Where the Minister is of opinion that there are reasonable grounds for believing that, in relation to any goods, the amount of the price referred to in sub-paragraph (i) of paragraph (a) of the last preceding sub-section, or the amount of any charge or cost referred to in sub-paragraph (ii) of that paragraph, was fixed with a view to reducing the amount of duty payable in respect of the goods, the Minister may determine an amount to be the FOB price of the goods for the purposes of this Act, being the amount that, in the opinion of the Minister, having regard to any matter that he considers relevant, would have been the FOB price of the goods in accordance with the last preceding sub-section if the amount of that first-mentioned price, or of that charge or cost, had not been fixed with that view.

(3.) In this section, “exporter”, in relation to goods that have been exported to Australia, includes a person who placed the goods on board the ship, aircraft or vehicle in which the goods left the country of export.

“Free” rates, &c.

9.—(1.) Where the word “Free” is set out in column 3 or column 4 of the First Schedule, or in column 3 or column 4 of Part I. of the Second Schedule, that word shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

(2.) Any words, or words and figures, set out in column 3 or column 4 in the tariff classification in the First Schedule that applies to goods, being words, or words and figures, that enable the duty to be ascertained in respect of those goods, whether by reference to a rate or rates of duty or otherwise, shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

Declared preference countries.

10.—(1.) The Minister may, by order published in the Gazette, declare that a country specified in the order is a declared preference country for the purposes of this Act.

(2.) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(3.) The Minister may, by order published in the Gazette, revoke an order under sub-section (1.) of this section.

(4.) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

Declaration of less developed countries.

11.—(1.) The Minister may, by order published in the Gazette, declare that a country specified in the order is a less developed country for the purposes of this Act.

(2.) The Minister may, in an order under the last preceding sub-section, direct that a country that is a less developed country by virtue of the order shall not be treated as a less developed country in relation to a class of goods specified in the direction.

(3.) An order under sub-section (1.) of this section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(4.) The Minister may, by order published in the Gazette, revoke an order under sub-section (1.) of this section.

(5.) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

Abbreviations of names of countries.

12.—(1.) For the purposes of this Act—

(a) the name of the Territory of Papua and the name of the Territory of New Guinea shall be deemed to be specified in column 4 of the First Schedule where the abbreviation “PNG” is so specified;

(b) the name of each country that is a declared preference country shall, subject to the next succeeding subsection, be deemed to be specified in column 4 of the First Schedule where the abbreviation “DPC” is so specified; and

(c) the name of a country specified in the following table shall be deemed to be specified in column 4 of the First Schedule where the abbreviation of the name of that country specified in that table is so specified:—

Name of Country	Abbreviation
Canada	CAN
Ceylon	CEYL
Malawi	MLWI
Malta	MLTA
New Zealand	NZ
Southern Rhodesia	SRHD
Zambia	ZMBA

(2.) In the application of this Act to any goods, the name of a declared preference country shall not be deemed to be specified in column 4 of the First Schedule unless, at the time of entry of the goods for home consumption, the order under sub-section (1.) of section 10 of this Act in which the country is specified has effect or is deemed to have had effect.

First Schedule divided into items, &c.

13.—(1.) In the First Schedule—

(a) an asterisk, that is, the symbol *, in column 2 at the commencement of a line indicates the commencement of an item;

(b) a dash, that is, the symbol -, in column 2 at the commencement of a line indicates the commencement of a sub-item of the item in which the symbol appears;

(c) two dashes, that is, the symbols - -, in column 2 at the commencement of a line indicate the commencement of a paragraph of the sub-item in which the symbols appear; and

(d) three dashes, that is, the symbols - - -, in column 2 at the commencement of a line indicate the commencement of a sub-paragraph of the paragraph in which the symbols appear.

(2.) For the purposes of this Act or any other law of the Commonwealth—

(a) an item in the First Schedule may be referred to by the word “item” followed by the number set out opposite to the commencement of the item in column 1 of that Schedule;

(b) a sub-item of an item in the First Schedule may be referred to by the word “sub-item” followed by the number set out opposite to the commencement of the sub-item in column 1 of that Schedule;

(c) a paragraph of a sub-item in the First Schedule may be referred to by the word “paragraph” followed by the number set out opposite to the commencement of the paragraph in column 1 of that Schedule; and

(d) a sub-paragraph of a paragraph in the First Schedule may be referred to by the word “sub-paragraph” followed by the number set out opposite to the commencement of the sub-paragraph in column 1 of that Schedule.

(3.) For the purposes of this Act or any other law of the Commonwealth, the number set out in column 1 of the First Schedule opposite to the commencement of an item, a sub-item of an item, a paragraph of a sub-item or a sub-paragraph of a paragraph shall be deemed to form part of the item, sub-item, paragraph or sub-paragraph, as the case may be.

Rules for the Interpretation of the First Schedule.

14.—(1.) The Rules for the Interpretation of the First Schedule set out in Part I. of the First Schedule have effect for the purpose of ascertaining—

(a) within which item or items any goods fall and, if the goods fall within two or more items, which one of those items applies to the goods;

(b) if the item that applies to the goods is divided into sub-items—within which of those sub-items the goods fall and, if the goods fall within two or more of those sub-items, which one of those sub-items applies to the goods;

(c) if the sub-item that applies to the goods is divided into paragraphs—within which of those paragraphs the goods fall and, if the goods fall within two or more of those paragraphs, which one of those paragraphs applies to the goods; and

(d) if the paragraph that applies to the goods is divided into sub-paragraphs—within which of those sub-paragraphs the goods fall and, if the goods fall within two or more of those sub-paragraphs, which one of those sub-paragraphs applies to the goods.

(2.) In this section and in the First Schedule, including Part I. of that Schedule—

“Chapter” means a Chapter of a Division;

“column” means a column in Part II. of the First Schedule;

“Division” means a Division of Part II. of the First Schedule;

“item” means an item in Part II. of the First Schedule;

“paragraph” means a paragraph of a sub-item;

“Sub-chapter” means a Sub-chapter of a Chapter;

“sub-item” means a sub-item of an item;

“sub-paragraph” means a sub-paragraph of a paragraph.

Part II.—Duties of Customs.

Imposition of duties.

15.—(1.) Subject to this Act, duties of Customs are imposed, in accordance with this Part, on goods imported into Australia, whether before, on or after the commencing date.

(2.) The last preceding sub-section does not apply to goods imported into Australia before the commencing date unless they are entered, or again entered, for home consumption on or after the commencing date.

General rates of duty.

16. Subject to this Act, the duty in respect of goods shall be ascertained by reference to the rate of duty set out in column 3 in the tariff classification in the First Schedule that applies to the goods.

Preferential rates of duty.

17.—(1.) Subject to this Act, the duty in respect of goods to which this sub-section applies shall be ascertained by reference to the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to the goods.

(2.) The last preceding sub-section applies to—

(a) goods that are the produce or manufacture of—

(i) the United Kingdom;

(ii) Canada;

(iii) New Zealand;

(iv) Ireland;

(v) the Territory of Papua; or

(vi) the Territory of New Guinea; and

(b) goods (not being goods falling within item 29 in Part I. of the Second Schedule)—

(i) that are the produce or manufacture of Australia;

(ii) that, having been exported from Australia, are imported into Australia;

(iii) the character of which has not been altered after exportation and before importation; and

(iv) that are approved in writing by the Minister for the purposes of this paragraph.

(3.) The reference in sub-section (1.) of this section to the rate of duty set out in column 4 in the tariff classification in the First Schedule that applies to goods shall be read as not including a reference to a rate of duty in relation to which the name of a country is specified.

(4.) If—

(a) in column 4 in the tariff classification in the First Schedule that applies to goods the name of a country is specified in relation to a rate of duty; and

(b) the goods are the produce or manufacture of that country, the duty in respect of those goods shall be ascertained by reference to that rate of duty.

Deferred rates.

18.—(1.) Where a deferred rate of duty is set out in the First Schedule, the question whether the rate should or should not operate on and after the date of deferment shall be referred to the Tariff Board in accordance with the Tariff Board Act 1921–1962 for inquiry and report.

(2.) The Minister may, upon the making by the Tariff Board of its report in respect of a deferred rate of duty (including a report made on a reference in pursuance of the next succeeding sub-section), by notice published in the Gazette, defer the rate to such date as is specified in the notice, either in respect of all, or any portion of, the goods to which the deferred rate applies.

(3.) Where a deferred rate of duty has been deferred by the Minister under the last preceding sub-section, the question whether the rate should or should not operate on and after the further date of deferment shall, before that date, be referred to the Tariff Board in accordance with the Tariff Board Act 1921–1962 for inquiry and report.

(4.) In making its inquiry and report on a reference in accordance with this section, the Tariff Board shall consider whether the goods in respect of which the deferred rate of duty is set out are being made or produced in Australia or will be so made or produced on, or immediately after, the date of deferment—

(a) in reasonable quantities;

(b) of satisfactory quality; and

(c) at a reasonable price having regard, among other things, to the probable economic effect of the imposition of duty at the deferred rate upon other industries concerned, and upon the community in general.

(5.) A deferred rate of duty does not operate until the date of deferment.

(6.) In this section—

“date of deferment”, in relation to a deferred rate of duty, means the date specified in the First Schedule in relation to the deferred rate or, if the deferred rate has been further deferred by the Minister, the date to which it has been so deferred;

“deferred rate of duty” or “deferred rate” means a rate of duty set out in column 3 or column 4 of the First Schedule that is referred to in that column as a deferred rate and in relation to which a date is specified.

Temporary rates.

19.—(1.) Where a rate of duty set out in column 3 or column 4 of the First Schedule in relation to any goods is referred to in that column as a temporary duty, the rate ceases to operate at the expiration of a period of three months after the date upon which the Minister of State for Trade and Industry received or receives the final report of the Tariff Board upon the reference to that Board with respect to those goods that was pending on the date as from which duty in accordance with that rate commenced to be collected.

(2.) For the purposes of the last preceding sub-section, a notification in the Gazette by the Minister of State for Trade and Industry, under sub-section (4.) of section 18e of the Tariff Board Act 1921–1962, of the fact that he has received the final report of the Tariff Board upon a particular reference and of the date upon which he received that report is conclusive evidence of the matters so notified.

(3.) Where a rate of duty was referred to in the Schedule to the Customs Tariff 1933–1965, or in Part II. of the First Schedule to the Customs Tariffs 1965, as a temporary duty and a rate of duty referred to in sub-section (1.) of this section corresponds with that rate, then, for the purposes of that sub-section, duty in accordance with the rate referred to in that sub-section shall be deemed to have commenced to be collected as from the date as from which duty in accordance with the corresponding rate commenced to be collected.

Surcharge rates.

20.—(1.) The Minister may, by order published in the Gazette, declare that a rate of duty of twenty per centum of the value of goods applies to all goods, or applies to goods of a class or kind specified in the order, produced or manufactured, in whole or in part, in a country specified in the order.

(2.) An order under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(3.) The Minister may, by order published in the Gazette, revoke an order under sub-section (1.) of this section.

(4.) An order under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

(5.) Where, at a time when an order under sub-section (1.) of this section has effect, goods to which the order applies are entered for home consumption, there shall, for the purpose of the application of this Act in relation to the goods, be deemed to be set out in column 3 in the tariff classification in the First Schedule that applies to the goods, as an additional rate, a rate of duty of twenty per centum of the value of the goods.

Special rates of duty.

21.—(1.) Where—

(a) an item in Part I. of the Second Schedule applies to goods; and

(b) the duty ascertained in respect of the goods by reference to the rate of duty in the First Schedule that applies to the goods is greater than the amount of duty applicable to the goods under the item in Part I. of the Second Schedule that applies to the goods,

the duty in respect of the goods is that last-mentioned amount of duty or, if no duty is applicable to the goods under that item, no duty is payable in respect of the goods.

(2.) If goods fall within two or more items in Part I. of the Second Schedule, the item in that Part of that Schedule that applies to the goods is the item under which the least amount of duty, or no duty, is applicable to the goods or, if there are two or more such items, such one of those items as the Comptroller directs.

(3.) For the purposes of the last two preceding sub-sections, the amount of duty applicable to goods under an item in Part I. of the Second Schedule is—

(a) where the rate of duty in the First Schedule that applies to the goods is set out in column 3 of the First Schedule—an amount of duty ascertained by reference to the rate of duty set out in column 3 of Part I. of the Second Schedule in that item; or

(b) where the rate of duty in the First Schedule that applies to the goods is set out in column 4 of the First Schedule—

(i) if the goods are the produce or manufacture of the United Kingdom, Canada, New Zealand, Ireland, the Territory of Papua or

the Territory of New Guinea—an amount of duty ascertained by reference to the rate of duty set out in column 4 of Part I. of the Second Schedule in that item; or

(ii) in any other case—an amount of duty ascertained by reference to the rate of duty set out in column 3 of Part I. of the Second Schedule in that item.

(4.) Sub-section (1.) of this section does not apply in respect of goods to which item 5 in Part I. of the Second Schedule applies unless the person who enters the goods for home consumption agrees that, in the event of the goods being sold or otherwise disposed of in Australia within a period of two years after the date of entry of the goods for home consumption, he will, unless the Minister determines by reason of special circumstances that duty is not payable, pay the duty that, but for that item, would have been payable in respect of the goods at the time when they were entered for home consumption.

(5.) Where the Minister is of opinion that a country does not grant in relation to Australia exemptions from duties of customs corresponding with exemptions having effect in relation to that country by virtue of item 5 in Part I. of the Second Schedule, he may, by instrument in writing, limit the operation of that item in relation to that country to such extent as is specified in the instrument.

Special rates of duty applicable to goods of less developed countries.

22.—(1.) The Minister may, by instrument in writing, direct that, subject to such conditions, if any, as are specified in the instrument, goods that—

(a) are included in a class of goods specified in the instrument;

(b) are the produce or manufacture of a country that, at the time the goods are entered for home consumption, is a less developed country;

(d) are imported into Australia during such period as is specified in the instrument,

shall be treated as if they were specified in item 38, item 39, item 40, item 41, item 42, item 43 or item 44 in Part I. of the Second Schedule.

(2.) An instrument under the last preceding sub-section has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of the instrument) as is specified in the instrument.

(3.) An instrument under sub-section (1.) of this section does not have effect in relation to goods that—

(a) are the produce or manufacture of a country that, by virtue of a direction under sub-section (2.) of section 11 of this Act, is not to be treated as a less developed country in relation to a class of goods specified in the direction; and

(b) are included in that class of goods.

(4.) An instrument under sub-section (1.) of this section may provide that it has effect only in relation to goods not exceeding, in the aggregate, such quantity or such value as is specified in the instrument.

(5.) The Minister may, by instrument in writing, revoke a direction under sub-section (1.) of this section.

(6.) An instrument under the last preceding sub-section has effect from and including such date (which shall not be a date earlier than the date of the instrument) as is specified in the instrument.

(7.) Where the tariff classification in the First Schedule that applies to goods is specified in Part II., III., IV., V., VI., VII. or VIII. of the Second Schedule, those goods shall, for the purposes of the Second Schedule, be deemed to be referred to in that Part of the Second Schedule.

Substitutes and imitations.

23. The Minister may, by notice published in the Gazette—

(a) declare that he is of opinion that goods of a kind specified in the notice—

(i) are a substitute for goods of another kind specified in the notice;

(ii) are intended to be or can be used as a substitute for goods of another kind specified in the notice;

(iii) can be used for any purpose for which goods of another kind specified in the notice can be used; or

(iv) are an imitation of goods of another kind specified in the notice; and

(b) direct that the duty in respect of goods of that first-mentioned kind is the duty that would be applicable in respect of them if they were goods of that other kind.

Parts for other goods.

24.—(1.) Where—

(a) goods are parts for other goods;

(b) the rate of duty that applies to the first-mentioned goods is a rate that is not related to the value of the goods; and

the Minister may direct that the duty in respect of the first-mentioned goods is the duty that would be applicable in respect of them if there were substituted for that rate such lower rate as the Minister specifies.

(2.) Where—

(a) goods are parts for other goods; and

(b) the duty in respect of the first-mentioned goods is greater than the duty that would be applicable in respect of them if they were goods of the kind for which they are parts,

the Minister may direct that the duty in respect of the first-mentioned goods is the lower amount of duty.

Goods consisting of separate articles.

25.—(1.) Where goods consist of separate articles, whether or not the articles are specifically referred to in the First Schedule, the Minister may direct—

(a) that the duty in respect of the goods is the duty that would be applicable in respect of them if they consisted only of such one of those articles, or such of those articles, as, in the opinion of the Minister, gives or give to the goods their essential character; or

(b) that the duty in respect of the goods is the duty that would be applicable in respect of them if each of those articles had been imported separately.

(2.) Where the Minister gives a direction under the last preceding sub-section in respect of goods by virtue of paragraph (b) of that sub-section, he may also direct that an article comprised in the goods shall be treated as if it were an article of the kind that, in his opinion, gives to the goods their essential character.

(3.) Subject to the next succeeding sub-section, an article comprised in any goods is to be taken not to be a separate article for the purposes of this section unless it is capable of being used independently of each other article comprised in the goods.

(4.) Where goods, being machinery, consist of a driving unit and a driven unit, whether or not the goods include equipment for transmitting power from the driving unit to

the driven unit or any other equipment, the driving unit and the driven unit shall, for the purposes of this section, be taken to be separate articles.

Part III.—Primage Duties.

Interpretation.

26.—(1.) In this Part—

“goods to which this Part applies” means goods referred to in a Part of the Third Schedule, other than—

(a) goods the produce or manufacture of New Zealand, Fiji, the Territory of Papua, the Territory of New Guinea, Norfolk Island, the Territory of Cocos (Keeling) Islands or the Territory of Christmas Island;

(b) in the case of goods referred to in Part IV. of the Third Schedule, goods the produce or manufacture of a preference country; or

“primage duty” means a duty of Customs imposed by the next succeeding section.

(2.) For the purposes of this Part, goods shall be treated as the produce or manufacture of a preference country if—

(a) they are the produce or manufacture of Australia, the United Kingdom, Canada or Ireland; or

(b) if, in column 4 in the tariff classification in the First Schedule that applies to the goods, the name of a country is specified—they are the produce or manufacture of that country.

(3.) Where the tariff classification in the First Schedule that applies to goods is specified in column 1 of a Part of the Third Schedule, those goods shall, for the purposes of this Part, unless they are goods of a kind specified in column 2 of that Part opposite to the reference to that tariff classification, be deemed to be referred to in that Part of the Third Schedule.

Imposition of primage duties.

27.—(1.) Duties of Customs are, in addition to any other duties of Customs, imposed, in accordance with this Part, on goods to which this Part applies imported into Australia, whether before, on or after the commencing date.

Rates of primage duties.

28.—(1.) The primage duty in respect of goods to which this Part applies that are referred to in Part I. of the Third Schedule is ten per centum of the value of the goods.

(2.) The primage duty in respect of goods to which this Part applies that are referred to in Part II. of the Third Schedule is—

(a) in the case of goods the produce or manufacture of a preference country—five per centum of the value of the goods; or

(b) in any other case—ten per centum of the value of the goods.

(3.) The primage duty in respect of goods to which this Part applies that are referred to in Part III. or Part IV. of the Third Schedule is five per centum of the value of the goods.

Exemption from primage duty.

29.—(1.) The Minister may, by order published in the Gazette, declare that goods specified in the order, or goods included in a class of goods so specified, are exempt from primage duty.

(3.) The Minister may, by order published in the Gazette, revoke an order under sub-section (1.) of this section.

Part IV.—Miscellaneous.

Orders.

30.—(1.) In this section, “order” means an order under section 10, 11, 20 or 29 of this Act.

(2.) Orders shall be deemed not to be Statutory Rules within the meaning of the Rules Publication Act 1903–1964.

(3.) The provisions of sections 48, 49 and 49a of the Acts Interpretation Act 1901–1964 (other than paragraphs (a) and (b) of sub-section (1.), sub-section (2.) and sub-section (6.) of the first-mentioned section) apply, by force of this section, to orders in like manner as those provisions apply to regulations.

(4.) Where an order is disallowed, or is to be deemed to have been disallowed, under a provision of the Acts Interpretation Act 1901–1964 as applied by the last preceding sub-section, the disallowance of the order has effect as if the order had been revoked with effect from and including the date of the disallowance.

THE SCHEDULES

FIRST SCHEDULE Sections 14, 16, 17, etc.

PART I.

Rules for the Interpretation of the First Schedule

1.—(l.) The titles of Divisions, Chapters and Sub-chapters in Part II. of this Schedule are provided for reference only, and shall not be used for the purpose of interpreting this Schedule.

(2.) For the purpose of ascertaining whether goods fall within an item, sub-item, paragraph or sub-paragraph or whether an item, sub-item, paragraph or sub-paragraph applies to goods, regard shall be had to—

(a) the terms of—

(i) the items, including, subject to sub-rule (3.) of this rule, sub-items, paragraphs and sub-paragraphs; and

(ii) the notes to Divisions and Chapters; and

(b) except where the terms of the items or of those notes otherwise require, rules 2, 3, 4 and 5 of these Rules.

(3.) For the purpose of ascertaining whether goods fall within an item or whether an item applies to goods, regard shall not be had to the terms of any sub-item; for the purpose of ascertaining whether goods fall within a sub-item or whether a sub-item applies to goods, regard shall not be had to the terms of any paragraph; for the purpose of ascertaining whether goods fall within a paragraph or whether a paragraph applies to goods, regard shall not be had to the terms of any sub-paragraph.

2.—(1.) A reference in an item (including a reference in a sub-item, paragraph or sub-paragraph) to a material or substance shall be read as including a reference to goods consisting of a mixture or combination of that material or substance with another material or substance or with other materials or substances.

(2.) A reference in an item (including a reference in a sub-item, paragraph or subparagraph) to a material or substance shall be read as including a reference to goods consisting wholly or partly of that material or substance.

(3.) For the purpose of ascertaining whether an item, sub-item, paragraph or subparagraph applies to goods that consist of more than one material or substance, regard shall be had to the principles set out in rule 3 of these Rules.

(4.) A reference in this Schedule to a pack shall, in relation to goods, be read as a reference to the smallest saleable unit in which the goods are put up.

3. When, for any reason, goods fall within two or more items, two or more sub-items of an item, two or more paragraphs of a sub-item or two or more sub-paragraphs of a paragraph, the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods shall be ascertained in accordance with the following principles:—

(a) If one of the items, sub-items, paragraphs or sub-paragraphs, as the case may be, provides a more specific description of the goods than any other of the items, sub-items, paragraphs or sub-paragraphs, that first-mentioned item, sub-item, paragraph or sub-paragraph, as the case may be, applies to the goods.

(b) If—

(i) the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a) of this rule;

(ii) the goods are mixtures or composite goods that consist of different materials or are made up of different components; and

(iii) one of those materials or components gives to the goods their essential character,

the goods shall be taken to consist of that material or component.

(c) If the item, sub-item, paragraph or sub-paragraph, as the case may be. that applies to the goods cannot be ascertained in accordance with paragraph (a) or paragraph (b) of this rule, the item, sub-item, paragraph or sub-paragraph, as the case may be, under which the greatest amount of duty is payable in

First Schedule—continued

respect of the goods applies to the goods or, if there are two or more such items, sub-items, paragraphs or sub-paragraphs, that one of those items, sub-items, paragraphs or sub-paragraphs, as the case may be, that occurs last in this Schedule applies to the goods.

4. Where goods do not fall within any item, the item that applies to the goods is the item that applies to goods that are most akin to those goods.

5.—(1.) Notwithstanding anything contained in these Rules or in Part II. of this Schedule—

(a) goods shall not be treated as falling within a sub-item (not being a by-law sub-item) of an item, a paragraph (not being a by-law paragraph) of a sub-item or a sub-paragraph (not being a by-law sub-paragraph) of a paragraph if—

(i) the goods fall within a by-law sub-item of that item, a by-law paragraph of that sub-item or a by-law sub-paragraph of that paragraph, as the case may be; and

(ii) the goods are free from duty under the by-law sub-item, paragraph or sub-paragraph or the duty applicable to the goods under the by-law sub-item, paragraph or sub-paragraph is less than the duty applicable to the goods under that first-mentioned sub-item, paragraph or sub-paragraph; and

(b) goods shall not be treated as falling within a by-law sub-item of an item, a bylaw paragraph of a sub-item or a by-law sub-paragraph of a paragraph (other than such a sub-item, paragraph or sub-paragraph within which those goods fall by virtue of a by-law or determination that provides that that sub-item, paragraph or sub-paragraph applies exclusively to the goods, or to the class or kind of goods, specified in the by-law or determination) if—

(i) the goods fall within any other sub-item of that item, paragraph of that sub-item or sub-paragraph of that paragraph (whether or not that last-mentioned sub-item, paragraph or sub-paragraph is a by-law sub-item, paragraph or sub-paragraph); and

(ii) the goods are free from duty under that last-mentioned sub-item, paragraph or sub-paragraph or the amount of duty applicable to the goods under that last-mentioned sub-item, paragraph or subparagraph is less than the duty applicable to the goods under that first-mentioned sub-item, paragraph or sub-paragraph.

(2.) For the purposes of the last preceding sub-rule, a sub-item shall be deemed to be a by-law sub-item, a paragraph shall be deemed to be a by-law paragraph and a subparagraph shall be deemed to be a by-law sub-paragraph if the sub-item, paragraph or sub-paragraph, as the case may be, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law.

First Schedule—continued

PART II.

Descriptions of Goods and Rates of Duty

DIVISION I.

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1—Live Animals

Notes

1. In this Chapter, “animals” does not include fish, crustaceans, molluscs or microbial cultures.

2. A reference in this Chapter to a particular genus or species of animals shall be read as including a reference to the young of that genus or species.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
01.01	* Live horses, asses, mules and hinnies......................	Free	Free
01.02	* Live animals of the bovine species..........................	Free	Free
01.03	* Live swine...............................................................	Free	Free
01.04	* Live sheep and goats................................................	Free	Free
01.05	* Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls	Free	Free
01.06	* Other live animals....................................................	Free	Free

First Schedule—continued

Chapter 2—Meat and Edible Meat Offals

Note

The following goods do not fall within this Chapter:—

(a) goods of a kind described in item 02.01, 02.02, 02.03, 02.04 or 02.06 that are unfit or unsuitable for human consumption;

(b) goods falling within item 05.04;

(d) animal fat (other than unrendered pig fat or unrendered poultry fat) falling within an item in Chapter 15.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
02.01	* Meat and edible offals of animals falling within item 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen	$0.025 per lb.	$0.025 per lb. NZ: 10%, or, if lower, $0.025 per lb.
02.02	* Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen	10%, and $0.025 per lb.	5%, and $0.012 per lb.
02.03	* Poultry liver, fresh, chilled, frozen, salted or in brine	27½%	17½%
02.04	* Other meat and edible meat offals, fresh, chilled or frozen	$0.025 per lb.	$0.012 per lb.
02.05	* Unrendered pig fat free of lean meat, and unrendered poultry fat, fresh, chilled, frozen, salted, in brine, dried or smoked	Free	Free
02.06	* Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked:
02.06.1	- Bacon and hams, partly or wholly cured...........	$0.033 per lb.	$0.019 per lb. NZ: $0.017 per lb.
02.06.9	- Other.................................................................	$0.021 per lb.	$0.021 per lb. NZ: 10%, or, if lower, $0.021 per lb.

First Schedule—continued

Chapter 3—Fish, Crustaceans and Molluscs

Note

The following goods do not fall within this Chapter:—

(a) marine mammals falling within item 01.06, and meat thereof falling within item 02.04 or 02.06;

(b) dead fish (including livers and roes thereof) and dead crustaceans and molluscs, being goods falling within an item in Chapter 5, that are unfit or unsuitable for human consumption either by reason of their species or their condition;

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
03.01	* Fish, fresh (live or dead), chilled or frozen:
03.01.1	- Live...................................................................	Free	Free
03.01.9	- Other.................................................................	$0.008 per lb.	$0.008 per lb. NZ: Free
03.02	* Fish, salted, in brine, dried or smoked:
03.02.1	- Packed in air-tight cans, bottles, jars or similar containers	Free	Free
03.02.2	- Dried or smoked, not salted and not falling within sub-item 03.02.1	$0.008 per lb.	$0.008 per lb. NZ: Free
03.02.9	- Other.................................................................	$0.004 per lb.	$0.004 per lb. NZ: Free
03.03	* Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water:
03.03.1	- Oysters, fresh, in shell.......................................	$0.002 per lb.	$0.001 per lb. NZ: Free
03.03.2	- Crustaceans, in shell, simply boiled in water:
03.03.21	- - Shrimps and prawns........................................	$0.10 per lb.	$0.10 per lb. NZ: $0.033 per lb.
03.03.29	- - Other...............................................................	$0.008 per lb.	$0.008 per lb. NZ: Free
03.03.9	- Other:
03.03.91	- - Dried, not salted..............................................	$0.008 per lb.	$0.008 per lb. NZ: Free
03.03.92	- - Shrimps, prawns, shrimp meat and prawn meat, fresh, chilled or frozen	$0.10 per lb.	$0.10 per lb. NZ: $0.033 per lb.
03.03.99	- - Other:
03.03.991	- - - Fresh, chilled or frozen.................................	$0.008 per lb.	$0.008 per lb. NZ: Free
03.03.999	- - - Other.............................................................	$0.004 per lb.	$0.004 per lb. NZ: Free

First Schedule—continued

Chapter 4—Dairy Produce; Birds’ Eggs; Natural Honey

Notes

1. In this Schedule, “milk” means full cream milk, skimmed milk, butter milk and whey, and kephir, yoghurt and similar fermented milk.

2. For the purposes of item 04.02—

(a) milk or cream put up in hermetically sealed cans shall be regarded as preserved; and

(b) milk or cream not put up in hermetically sealed cans shall not be regarded as preserved by reason only of being pasteurised, sterilised or peptonised.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
04.01	* Milk and cream, fresh, not concentrated or sweetened	$0.021 per lb.	$0.012 per lb.
04.02	* Milk and cream, preserved, concentrated or sweetened:
04.02.1	- Dried or in powder form...................................	$0.033 per lb.	$0.019 per lb. NZ: 22½%, or, if lower, $0.019 per lb.
04.02.9	- Other.................................................................	$0.021 per lb.	$0.012 per lb. NZ: 22½%, or, if lower, $0.012 per lb.
04.03	* Butter....................................................................	$0.058 per lb.	$0.05 per lb.
04.04	* Cheese and curd:
04.04.1	- Cheese having the eye formation characteristic of the Swiss or Emmenthaler type; cheese of the Gruyere or Emmenthaler processed type in packs not exceeding 10 ounces in weight	$0.05 per lb.	$0.05 per lb.
04.04.2	- Blue-veined cheese...........................................	$0.058 per lb.	$0.05 per lb. NZ: Free
04.04.9	- Other.................................................................	$0.058 per lb.	$0.05 per lb.
04.05	* Birds’ eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not:
04.05.1	- In shell..............................................................	$0.05 per doz.	$0.025 per doz.
04.05.2	- Dried.................................................................	$0.167 per lb.	$0.10 per lb.
04.05.9	- Other.................................................................	$0.033 per lb.	$0.017 per lb.
04.06	* Natural honey........................................................	$0.017 per lb.	$0.009 per lb.

First Schedule—continued

Chapter 5—Products of Animal Origin, Not Elsewhere Specified or Included

Notes

1. The following goods do not fall within this Chapter:—

(a) edible products (other than guts, bladders or stomachs of animals, whether whole or in pieces, or animal blood, whether liquid or dried);

(b) hides and skins including furskins (other than goods of a kind described in item 05.05, 05.06 or 05.07);

(d) goods falling within item 96.03.

2. For the purposes of item 05.01, the sorting of hair by length that does not result in the root ends and tip ends respectively being arranged together shall be deemed not to constitute working.

3. For the purposes of this Schedule, elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals shall be deemed to be ivory.

4. In this Schedule, “horsehair” means hair of the manes or tails of equine or bovine animals.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
05.01	* Human hair, unworked, whether or not washed or scoured; waste of human hair	Free	Free
05.02	* Pigs’, hogs’ and boars’ bristles or hair; badger hair and other hair for making brushes; waste of such bristles and hair:
05.02.1	- Unworked bristles or hair, whether or not washed or scoured; waste	Free	Free
05.02.9	- Other.................................................................	35%	17½%
05.03	* Horsehair and horsehair waste, whether or not put up on a layer or between two layers of other material:
05.03.1	- Unworked horsehair, whether or not washed or scoured; horsehair waste	Free	Free
05.03.9	- Other.................................................................	35%	17½%
05.04	* Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof	Free	Free
05.05	* Fish waste	Free	Free
05.06	* Sinews and tendons; parings, and similar waste, of raw hides or skins	Free	Free
05.07	* 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:
05.07.1	- Feathers, undressed, and down:
05.07.11	- - Feathers, undressed, as prescribed by by-law......	Free	Free
05.07.19	- - Other...............................................................	12½%	12½%
05.07.9	- Other.................................................................	27½%	15%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
05.08	* Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products	Free	Free
05.09	* Horns, antlers, hooves, nails, claws and beaks of animals, unworked or simply prepared (but not cut to shape), and waste and powder of these products; whalebone and the like, unworked or simply prepared (but not cut to shape), and hair and waste of these products	Free	Free
05.10	* Ivory, unworked or simply prepared (but not cut to shape); powder and waste of ivory	Free	Free
05.11	* Tortoise-shell (shells and scales), unworked or simply prepared (but not cut to shape); claws and waste of tortoise-shell	Free	Free
05.12	* Coral and similar substances, unworked or simply prepared (but not otherwise worked); shells, unworked or simply prepared (but not cut to shape); powder and waste of shells	Free	Free
05.13	* Natural sponges..................................................	12½%	Free DPC: Free
05.14	* Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products	Free	Free
05.15	* Animal products not falling within any other item; dead animals unfit for human consumption	Free	Free

First Schedule—continued

DIVISION II.

VEGETABLE PRODUCTS

Chapter 6—Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

Notes

1.—(1.) Goods do not fall within an item in this Chapter unless they are goods (including live trees and seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use.

(2.) Potatoes, onions, shallots and garlic falling within an item in Chapter 7 do not fall within this Chapter.

2. A reference in item 06.03 or 06.04 to goods of any kind shall be read as including a reference to bouquets, floral baskets, wreaths and similar articles made of goods of that kind.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
06.01	* Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower	Free	Free
06.02	* Other live plants, including trees, shrubs, bushes, roots, cuttings and slips	Free	Free
06.03	* Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	Free	Free
06.04	* Foliage, branches and other parts (other than flowers or buds) of trees, shrubs, bushes and other plants, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	Free	Free

First Schedule—continued

Chapter 7—Edible Vegetables and Certain Roots and Tubers

Notes

1. Subject to the next succeeding note, in items 07.01, 07.02, 07.03 and 07.04, “vegetables” includes edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, Capsicum grossum (sweet capsicum), fennel, parsley, chervil, tarragon, cress, sweet marjoram, horse-radish and garlic.

2. The following goods do not fall within this Chapter:—

(a) ground Capsicum grossum (sweet capsicum) falling within item 09.04;

(b) goods falling within item 11.03 or 11 05.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
07.01	* Vegetables, fresh or chilled:
07.01.1	- Onions...............................................................	$33 per ton, less 1% for each $1 by which the FOB price exceeds $54 per ton	$29 per ton, less 1 % for each $1 by which the FOB price exceeds $54 per ton NZ: $19 per ton, less 1 % for each $1 by which the FOB price exceeds $54 per ton
07.01.2	- Potatoes.............................................................	$5 per ton	$3.75 per ton
07.01.9	- Other.................................................................	$0.002 per lb.	$0.001 per lb. NZ: 22½%, or, if lower, $0.001 per lb. PNG: Free
07.02	* Vegetables (whether or not cooked), preserved by freezing:
07.02.1	- Beans and peas..................................................	$0.125 per lb., less 66½% of the FOB price	$0.125 per lb., less 66½% of the FOB price
07.02.9	- Other.................................................................	$0.002 per lb.	$0.001 per lb. NZ: 22½%, or, if lower, $0.001 per lb.
07.03	* Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption:
07.03.1	- Olives and capers in packs exceeding 1 gallon..	$0.15 per gal.	$0.112 per gal.
07.03.2	- Gherkins............................................................	$0.325 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Vegetables provisionally preserved in brine, &c.—continued
07.03.9	- Other.................................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
07.04	* Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
07.04.1	- Tomatoes...........................................................	$0.64 per lb.	$0.35 per lb.
07.04.9	- Other.................................................................	$0.25 per lb.	$0.15 per lb. PNG: Free
07.05	* Dried leguminous vegetables, shelled, whether or not skinned or split:
07.05.1	- Split peas and split lentils:
07.05.11	- - Put up for retail sale........................................	30%	12½%
07.05.19	- - Other:
07.05.191	- - - Peas..............................................................	$0.006 per lb.	$0.003 per lb.
07.05.192	- - - Lentils...........................................................	$0.002 per lb.	$0.002 per lb.
07.05.2	- Beans of the species Phaseolus vulgaris:
07.05.21	- - For cultivation.................................................	$0.05 per lb.	$0.05 per lb.
07.05.29	- - Other...............................................................	$0.025 per lb.	$0.025 per lb.
07.05.9	- Other:
07.05.91	- - Pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration	$0.25 per lb.	$0.15 per lb.
07.05.99	- - Other:
07.05.991	- - - Peas, wrinkled...............................................	$0.001 per lb.	$0.001 per lb. NZ: Free
07.05.992	- - - Lentils	$0.001 per lb.	$0.001 per lb.
07.05.999	- - - Other.............................................................	$0.001 per lb.	$0.001 per lb. PNG: Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
07.06	* Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith:
07.06.1	- Dried.................................................................	$0.25 per lb.	$0.15 per lb.
07.06.9	- Other.................................................................	$0.002 per lb.	$0.001 per lb. NZ: 22½%, or if lower, $0.001 per lb.

First Schedule—continued

Chapter 8—Edible Fruits and Nuts; Peel of Melons or Citrus Fruits

Notes

1. Inedible fruits and inedible nuts do not fall within this Chapter.

2. For the purposes of this Chapter, goods shall not be deemed to have ceased to be fresh by reason only that they have been chilled.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
08.01	* Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mangoes, guavas and mangosteens, fresh or dried, shelled or not:
08.01.1	- Dates.................................................................	$0.025 per lb.	$0.025 per lb.
08.01.2	- Bananas:
08.01.21	- - The produce of Fiji, as prescribed by by-law		FIJI: $0.002 per lb.
08.01.29	- - Other...............................................................	$0.008 per lb.	$0.008 per lb.
08.01.3	- Coconuts;
08.01.31	- - Whole:
08.01.311	- - - For the manufacture of coconut oil, oil cake and other substances, as prescribed by by-law	Free	Free
08.01.319	- - - Other.............................................................	$0.001 per lb.	Free DPC: Free
08.01.39	- - Other...............................................................	$0.017 per lb.	$0.017 per lb. PNG: Free
08.01.4	- Brazil nuts and cashew nuts:
08.01.41	- - In the shell......................................................	$0.025 per lb.	$0.012 per lb. PNG: Free
08.01.49	- - Other:
08.01.491	- - - Brazil nuts.....................................................	$0.025 per lb.	$0.025 per lb. PNG: Free
08.01.492	- - - Cashew nuts..................................................	$0.037 per lb.	$0.025 per lb. PNG: Free
08.01.5	- Pineapples, mangoes and guavas.......................	$0.00 per lb.	$0.002 per lb.
08.01.6	- Avocados and mangosteens..............................	$0.006 per lb.	$0.002 per lb. PNG: Free
08.02	* Citrus fruits, fresh or dried....................................	$0.008 per lb.	$0.003 per lb. PNG: Free
08.03	* Figs, fresh or dried................................................	$0.037 per lb.	$0.037 per lb.
08.04	* Grapes, fresh or dried............................................	$0.05 per lb.	$0.037 per lb.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
08.05	* Nuts not falling within item 08.01, fresh or dried, shelled or not:
08.05.1	- Walnuts:
08.05.11	- - In the shell......................................................	$0.017 per lb.	$0.012 per lb. PNG: Free
08.05.19	- - Other...............................................................	$0.033 per lb.	$0.025 per lb. PNG: Free
08.05.2	- Almonds:
08.05.21	- - In the shell......................................................	$0.20 per lb., less 75 % of the FOB price	$0.175 per lb., less 75% of the FOB price PNG: Free
08.05.29	- - Other:
08.05.291	- - - For use in the manufacture of marzipan, as prescribed by by-law	Free	Free
08.05.299	- - - Other.............................................................	$0.55 per lb., less 75 % of the FOB price	$0.52 per lb., less 75 % of the FOB price PNG: Free
08.05.9	- Other:
08.05.91	- - In the shell......................................................	$0.025 per lb.	$0.012 per lb. PNG: Free
08.05.99	- - Other	$0.05 per lb.	$0.025 per lb. PNG: Free
08.06	* Apples, pears and quinces, fresh...........................	$0.006 per lb.	$0.002 per lb.
08.07	* Stone fruit, fresh...................................................	$0.006 per lb.	$0.002 per lb.
08.08	* Berries, fresh:
08.08.1	- Pulped:
08.08.11	- - In packs not exceeding a quarter pint..............	$0.175 per doz. packs	$0.092 per doz. packs DPC: $0.092 per doz. Packs NZ: 30%, or, if lower, $0.092 per doz. packs
08.08.12	- - In packs exceeding a quarter pint and not exceeding a half pint	$0.35 per doz. packs	$0.187 per doz. Packs DPC: $0.187 per doz. Packs NZ: 30%, or, if lower, $0.187 per doz. packs

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Berries, fresh—continued
08.08.13	- - In packs exceeding a half pint and not exceeding a pint	$0.70 per doz. packs	$0.375 per doz. packs DPC: $0.375 per doz. packs NZ: 30%, or, if lower, $0.375 per doz. packs
08.08.14	- - In packs exceeding a pint and not exceeding a quart	$1.40 per doz. packs	$0.75 per doz. packs DPC: $0.75 per doz. packs: 30%, or, if lower, $0.75 per doz. packs
08.08.19	- - Other...............................................................	$0.423 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
08.08.9	- Other.................................................................	$0.006 per lb.	$0.002 per lb.
08.09	* Other fruit, fresh:
08.09.1	- Pulped:
08.09.11	- - Passionfruit pulp:
08.09.111	- - - In packs of less than 1 gallon........................	$1.15 per gal.	$0.92 per gal. DPC: $0.92 per gal. MLWI: $0.92 per gal. SRHD: $0.92 per gal. ZMBA: $0.92 per gal.
08.09.119	- - - Other.............................................................	$1.02 per gal.	$0.82 per gal. DPC: $0.82 per gal. MLWI: $0.82 per gal. SRHD: $0.82 per gal. ZMBA: $0.82 per gal.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Other fruit, fresh—continued
08.09.19	- - Other...............................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
08.09.9	- Other.................................................................	$0.006 per lb.	$0.002 per lb. PNG: Free
08.10	* Fruit (whether or not cooked), preserved by freezing, not containing added sugar:
08.10.1	- Pulp:
08.10.11	- - Passionfruit:
08.10.111	- - - In packs of less than 1 gallon........................	$1.13 per gal.	$0.92 per gal. DPC: $0.92 per gal. MLWI: $0.92 per gal. SRHD: $0.92 per gal. ZMBA: $0.92 per gal.
08.10.119	- - - Other.............................................................	$1.02 per gal.	$0.82 per gal. DPC: $0.82 per gal. MLWI: $0.82 per gal. SRHD: $0.82 per gal. ZMBA: $0.82 per gal.
08.10.19	- - Other:
08.10.191	- - - In packs not exceeding a quarter pint............	$0.175 per doz. packs	$0.092 per doz. packs DPC: $0.092 per doz. Packs NZ: 30%, or, if lower, $0.092 per doz. packs
08.10.192	- - - In packs exceeding a quarter pint and not exceeding a half pint	$0.35 per doz. packs	$0.187 per doz. packs DPC: $0.187 per doz. Packs NZ: 30%, or, if lower, $0.187 per doz. packs

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Fruit (whether or not cooked) &c.—continued
08.10.193	- - - In packs exceeding a half pint and not exceeding a pint	$0.70 per doz. packs	$0.375 per doz. packs DPC: $0.373 per doz. Packs NZ: 30%, or. if lower, $0.375 per doz. packs
08.10.194	- - - In packs exceeding a pint and not exceeding a quart	$1.40 per doz, packs	$0.75 per doz. packs DPC: $0.75 per doz. Packs NZ: 30%, or, if lower, $0.75 per doz. packs
08.10.199	- - - Other.............................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
08.10.9	- Other.................................................................	$0.006 per lb.	$0.002 per lb.
08.11	* Fruit provisionally preserved by sulphur dioxide gas, in brine, in sulphur water, in other preservative solutions or in any other manner, but unsuitable in that state for immediate consumption:
08.11.1	- Passionfruit pulp:
08.11.11	- - In packs of less than 1 gallon..........................	$1.15 per gal.	$0.92 per gal. DPC: $0.92 per gal. MLWI: $0.92 per gal. SRHD: $0.92 per gal. ZMBA: $0.92 per gal.
08.11.19	- - Other...............................................................	$1.02 per gal.	$0.82 per gal. DPC: $0.82 per gal. MLWI: $0.82 per gal. SRHD: $0.82 per gal. ZMBA: $0.82 per gal.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Fruit provisionally preserved &c.—continued
08.11.9	- Other.................................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
08.12	* Fruit, dried, not falling within item 08.01, 08.02, 08.03, 08.04 or 08.05:
08.12.1	- Lychee..............................................................	$0.05 per lb.	$0.037 per lb. PNG: Free
08.12.9	- Other.................................................................	$0.05 per lb.	$0.037 per lb.
08.13	* Peel of melons and citrus fruits, fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions	$0.05 per lb.	$0.037 per lb.

First Schedule—continued

Chapter 9—Coffee, Tea, Maté and Spices

Notes

1.—(1.) Where a mixture of goods contains only goods that fall within one or more of items 09.04 to 09.10 (inclusive)—

(a) if the mixture consists of goods falling within the same item—the mixture falls within that item; or

(b) in any other case—the mixture falls within item 09.10.

(2.) For the purposes of this note, the presence, in a mixture of goods, of goods falling within an item other than one of the above-mentioned items shall be disregarded if the removal of the goods from the mixture would leave the essential character of the mixture unchanged.

2. The following goods do not fall within this Chapter:—

(a) unground Capsicum grossum (sweet capsicum) falling within an item in Chapter 7;

(b) pepper of the variety Cubeba officinalis Miguel or Piper cubeba falling within item 12.07;

(i) not falling within such an item; and

(ii) the removal of which from the mixture would change the essential character of the mixture;

(d) mixed condiments and mixed seasonings falling within item 21.04.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
09.01	* Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion:
09.01.1	- Raw coffee, including such coffee simply kiln dried:
09.01.11	- - As prescribed by by-law for the purposes of this paragraph	Free	Free
09.01.12	- - As prescribed by by-law for the purposes of this paragraph	$0.025 per lb.	$0.025 per lb.
09.01.19	- - Other...............................................................	$0.042 per lb.	$0.042 per lb. PNG: Free
09.01.9	- Other.................................................................	$0.075 per lb.	$0.075 per lb.
09.02	* Tea:
09.02.1	- In packs of a weight not exceeding 20 pounds..	$0.017 per lb.	$0.017 per lb.
09.02.9	- Other.................................................................	Free	Free
09.03	* Maté......................................................................	Free	Free
09.04	* Pepper of the genus Piper; pimento of the genus Capsicum or the genus Pimenta:
09.04.1	- Ground..............................................................	$0.033 per lb.	$0.025 per lb.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Pepper, &c.—continued
09.04.9	- Other:
09.04.91	- - Pimento...........................................................	12½%	Free DPC: Free
09.04.99	- - Other...............................................................	10%	Free DPC: Free
09.05	* Vanilla...................................................................	12½%	Free DPC: Free
09.06	* Cinnamon and cinnamon-tree flowers:
09.06.1	- Ground..............................................................	$0.033 per lb.	$0.025 per lb.
09.06.9	- Other.................................................................	12½%	Free DPC: Free
09.07	* Cloves (whole fruit, cloves and stems):
09.07.1	- Ground..............................................................	$0.033 per lb.	$0.025 per lb.
09.07.9	- Other.................................................................	10%	Free DPC. Free
09.08	* Nutmeg, mace and cardamoms:
09.08.1	- Ground..............................................................	$0.033 per lb.	$0.025 per lb.
09.08.9	- Other:
09.08.91	- - Nutmeg, mace.................................................	12½%	Free DPC: Free
09.08.92	- - Cardamoms.....................................................	10%	Free DPC: Free
09.09	* Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper:
09.09.1	- Ground..............................................................	$0.033 per lb.	$0.025 per lb.
09.09.9	- Other.................................................................	Free	Free
09.10	* Thyme, saffron and bay leaves; other spices:
09.10.1	- Thyme, saffron and bay leaves:
09.10.11	- - Put up for retail sale........................................	30%	12½%
09.10.19	- - Other...............................................................	Free	Free
09.10.2	- Ginger:
09.10.21	- - Green, not in liquid.........................................	$0.033 per lb., and 10%	$0.033 per lb. PNG: Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Thyme, &c.—continued
09.10.22	- - Dry, unground:
09.10.221	- - - As prescribed by by-law...............................	12½%	Free DPC: Free
09.10.229	- - - Other.............................................................	$0.35 per lb., less 62½%; or, if higher, 12½%	$0.35 per lb., less 75 % DPC: $0.35 per lb., less 75% PNG: Free
09.10.23	- - In packs, in liquid:
09.10.231	- - Not exceeding 10 gallons................................	$0.175 per lb., calculated by reference to the total weight of contents, less 50%	$0.175 per lb., calculated by reference to the total weight of contents, less 50% NZ: 30%; or, if lower, $0.175 per lb., calculated by reference to the total weight of contents, less 50%
09.10.239	- - - Other.............................................................	$0.175 per lb., calculated by reference to the total weight of contents, less 50%	$0.175 per lb., calculated by reference to the total weight of contents, less 50%
09.10.29	- - Other...............................................................	$0.35 per lb., less 62½%; or, if higher, $0.008 per lb.	$0.342 per lb., less 67½%
09.10.3	- Curry paste or powder.......................................	$0.025 per lb.	$0.019 per lb.
09.10.9	- Other:
09.10.91	- - Ground............................................................	$0.033 per lb.	$0.025 per lb.
09.10.99	- - Other...............................................................	Free	Free

First Schedule—continued

Chapter 10—Cereals

Notes

1. Grain, other than rice, that has been ground to remove the husk or pericarp or has been otherwise worked does not fall within this Chapter.

2. In this Chapter, “rice” means—

(a) unworked rice; or

(b) rice that has been husked, glazed, polished or broken, but has not been otherwise worked.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
10.01	* Wheat and maslin..................................................	$0.20 per ctl.	Free CAN: $0.20 per ctl.
10.02	* Rye........................................................................	$0.15 per ctl.	$0.112 per ctl.
10.03	* Barley....................................................................	$0.20 per ctl.	$0.15 per ctl.
10.04	* Oats.......................................................................	$0.15 per ctl.	$0.112 per ctl.
10.05	* Maize....................................................................	$0.35 per ctl., and 10%	$0.187 per ctl., and 5%
10.06	* Rice.......................................................................	$1.25 per ctl.	$0.94 per ctl.
10.07	* Buckwheat, millet, canary seed and grain sorghum; other cereals:
10.07.1	- Bird seed (including canary seed and mixtures containing canary seed) put up for retail sale	$0.025 per lb.	$0.021 per lb.
10.07.9	- Other.................................................................	$0.001 per lb.	$0.001 per lb.

First Schedule—continued

Chapter 11—Products of the Milling Industry; Malt and Starches; Gluten; Inulin

Notes

1. The following goods do not fall within this Chapter:—

(a) roasted malt put up as a coffee substitute falling within item 09.01 or 21.01;

(b) flour modified by heat-treatment or otherwise and for use in infants’ food or for dietetic purposes, falling within item 19.02;

(d) goods falling within an item in Chapter 30;

(e) starches having the character of goods falling within item 33.06.

2. Where flour has been subjected to heat-treatment for the purpose only of improving its baking qualities, the fact that it has been so treated shall, for the purposes of this Schedule, be disregarded.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
11.01	* Cereal Sours:
11.01.1	- Of wheat or maslin............................................	$0.25 per ctl.	Free CAN: $0.25 per ctl.
11.01.2	- Of rice...............................................................	$1.25 per ctl.	$0.94 per ctl.
11.01.9	- Of other cereals.................................................	$0.62 per ctl.	$0.31 per ctl.
11.02	* Cereal groats and cereal meal; other cereal grains that have been rolled, flaked, polished, pearled, kibbled or similarly worked but have not been further prepared, except husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground:
11.02.1	- Cereal groats and cereal meal; other worked cereal grains:
11.02.11	- - Of maize.........................................................	$0.62 per ctl., and 10%	$0.31 per ctl. and 5%
11.02.12	- - Of rice.............................................................	$1.25 per ctl.	$0.94 per ctl.
11.02.19	- - Of other cereals:
11.02.191	- - - Put up for retail sale......................................	30%	12½%
11.02.199	- - - Other.............................................................	$0.62 per ctl.	$0.31 per ctl.
11.02.2	- Germ of cereals:
11.02.21	- - Put up for retail sale .......................................	30%	12½%
11.02.29	- - Other...............................................................	$0.62 per ctl.	$0.31 per ctl.
11.03	* Flours of the leguminous vegetables falling within item 07.05	$0.62 per ctl.	$0.31 per ctl.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
11.04	* Flours of fruits falling within an item in Chapter 8:
11.04.1	- Of banana.........................................................	Free	Free
11.04.9	- Of other fruits...................................................	$0.05 per lb.	$0.037 per lb.
11.05	* Flour, meal and flakes of potato............................	$0.25 per lb.	$0.15 per lb.
11.06	* Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within item 07.06	Free	Free
11.07	* Malt, roasted or not...............................................	$0.007 per lb.	$0.004 per lb.
11.08	* Starches; inulin:
11.08.1	- Potato starch......................................................	Free	Free
11.08.2	- Maize starch:
11.08.21	- - Put up for retail sale........................................	$0.023 per lb.	$0.012 per lb.
11.08.29	- - Other...............................................................	$0.014 per lb.	$0.009 per lb.
11.08.9	- Other.................................................................	$0.025 per lb.	$0.012 per lb.
11.09	* Gluten and gluten flour, roasted or not..................	Free	Free

First Schedule—continued

Chapter 12—Oil Seeds and Oleaginous Fruit; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder

Notes

1. In item 12.01, “oil seeds and oleaginous fruit” includes ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra, but does not include coconuts or olives.

2.—(1.) In item 12.03, “seeds” includes beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and seeds of lupines, not being goods referred to in the next succeeding sub-note.

(2.) Goods do not fall within item 12.03 if they fall within item 07.05, an item in Chapter 9 or 10 or item 12.01 or 12.07.

3.—(1.) In item 12.07, “plants” includes basil, borage, hyssop, any species of mint, rosemary, rue, sage, wormwood and any part of those plants, not being goods referred to in the next succeeding sub-note.

(2.) The following goods do not fall within item 12.07:—

(a) goods falling within item 12.01;

(b) goods falling within an item in Chapter 30;

(d)goods falling within item 38.11.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
12.01	* Oil seeds and oleaginous fruit, whole or broken:
12.01.1	- Cotton seeds......................................................	$0.004 per lb.	$0.004 per lb.
12.01.2	- Linseed..............................................................	$0.002 per lb.	$0.001 per lb. NZ: Free
12.01.3	- Ground-nuts (peanuts) and ground-nut kernels..	$0.067 per lb.	$0.042 per lb. PNG: Free
12.01.9	- Other.................................................................	Free	Free
12.02	* Flours (other than mustard flour), and meals, of oil seeds or oleaginous fruit, non-defatted:
12.02.1	- Of soya bean, linseed or safflower seed............	Free	Free
12.02.9	- Of other seeds or fruit.......................................	$0.002 per lb.	$0.001 per lb.
12.03	* Seeds, fruit and spores, of a kind used for sowing:
12.03.1	- Put up for retail sale..........................................	30%	12½%
12.03.9	- Other.................................................................	Free	Free
12.04	* Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane	Free	Free
12.05	* Chicory roots, fresh or dried, whole or cut, unroasted	$0.042 per lb.	$0.042 per lb.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
12.06	* Hop cones and lupulin..........................................	$0.10 per lb.	$0.037 per lb.
12.07	* Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered:
12.07.1	- Liquorice root in its natural state or decorticated	Free	Free
12.07.2	- Dried herbs, non-medicinal...............................	Free	Free
12.07.3	- Arecanuts..........................................................	12½%	Free DPC: Free
12.07.4	- Derris, lonchocarpus and other rotenone-bearing roots in natural or powdered form, not put up for retail sale; buchu leaves, not cut, crushed or powdered, not put up for retail sale	Free	Free
12.07.9	- Other:
12.07.91	- - Put up for retail sale........................................	22½%	10%
12.07.99	- - Other...............................................................	7½%	Free
12.08	* Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other item	Free	Free
12.09	* Cereal straw and husks, unprepared, or chopped but not otherwise prepared	Free	Free
12.10	* Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products	Free	Free

First Schedule—continued

Chapter 13—Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts

Notes

1. Subject to the next succeeding note, in item 13.03, “vegetable saps and extracts” includes liquorice extract, extract of pyrethrum, extract of hops, extract of aloes and opium.

2. The following goods do not fall within item 13.03:—

(a) liquorice extract that contains more than 10 per centum by weight of sugar or is put up as confectionery falling within item 17.04;

(b) goods falling within item 19.01;

(d) alcoholic saps or extracts constituting beverages, and compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, being saps, extracts or preparations falling within an item in Chapter 22;

(e) camphor falling within item 29.13 and glycyrrhizin falling within item 29.41;

(f) goods falling within item 30 03;

(g) tanning or dyeing extracts falling within item 32.01 or 32.04;

(h) goods falling within item 33.01 or 33.05;

(i) goods falling within item 40.01.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
13.01	* Raw vegetable materials of a kind used primarily in dyeing or in tanning	Free	Free
13.02	* Shellac, seedlac, sticklac and other lacs; natural gums, resins, gum-resins and balsams	Free	Free
13.03	* Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products:
13.03.1	- Pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners; aloes; cashew nut shell oil	Free	Free
13.03.2	- Liquorice, crude................................................	$0.008 per lb.	$0.008 per lb.
13.03.3	- Capsicin; gingerin:
13.03.31	- - Capsicin..........................................................	$0.183 per lb.	$0.137 per lb.
13.03.32	- - Gingerin..........................................................	$4.90 per lb., less 62½%; or, if higher, 12½%	$4.90 per lb., less 75%
13.03.4	- Opium...............................................................	7½%	Free
13.03.9	- Other:
13.03.91	- - Not containing proof spirit or containing not more than 2 % of proof spirit	7½%	Free
13.03.92	- - Containing more than 2% of proof spirit and not more than 20% of proof spirit	74%, and $0.60 per gal.	$0.50 per gal.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Vegetable saps, &c.—continued
13.03.93	- - Containing more than 20% of proof spirit and not more than 40% of proof spirit	7½%, and $1.20 per gal.	$1 per gal.
13.03.94	- - Containing more than 40% of proof spirit and not more than 60% of proof spirit	7½%, and $1.80 per gal.	$1.50 per gal.
13.03.95	- - Containing more than 60% of proof spirit and not more than 80% of proof spirit	7½%, and $2.40 per gal.	$2 per gal.
13.03.99	- - Other...............................................................	7½%, and $3 per gal.	$2.50 per gal.

First Schedule—continued

Chapter 14—Vegetable Plaiting and Carving Materials; Vegetable Products Not Elsewhere Specified or Included

Note

The following goods do not fall within this Chapter:—

(a) vegetable materials and fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared;

(b) other vegetable materials that have undergone treatment so as to render them suitable only for use in the manufacture of textiles;

(d) goods falling within item 44.12 or 96.03.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
14.01	* Vegetable materials of a kind used primarily for plaiting	Free	Free
14.02	* Vegetable materials, whether or not put up on a layer or between two layers of other material, of a kind used primarily as stuffing or as padding:
14.02.1	- Kapok...............................................................	$0.017 per lb.	$0.017 per lb.
14.02.9	- Other.................................................................	Free	Free
14.03	* Vegetable materials of a kind used primarily in brushes or in brooms, whether or not in bundles or hanks:
14.03.1	- Broom millet.....................................................	$0.008 per lb.	$0.006 per lb.
14.03.9	- Other.................................................................	Free	Free
14.04	* Hard seeds, pips, hulls and nuts, of a kind used for carving	Free	Free
14.05	* Vegetable products not falling within any other item	Free	Free

First Schedule—continued

DIVISION III.

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15—Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within item 02.05;

(b) goods falling within item 18.04;

(d) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics and toilet preparations, sulphonated oils and other goods falling within an item in Division VI;

(e) factice derived from oils and falling within item 40.02.

2. In item 15.17, “residues” includes soapstocks, oil foots and dregs, stearin residues, wool grease residues and glycerol residues.

3. A mixture of oils that falls within item 15.04, 15.07 or 15.08 shall be deemed to consist wholly of that oil in the mixture that constitutes a greater part by weight of the mixture than any other oil in the mixture.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
15.01	* Lard and other rendered pig fat; rendered poultry fat:
15.01.1	- Edible................................................................	$0.033 per lb.	$0.019 per lb.
15.01.9	- Other.................................................................	17½%	10%
15.02	* Unrendered fats of bovine cattle, sheep or goats; tallow (including premier jus) produced from those fats:
15.02.1	- Unrendered fats.................................................	Free	Free
15.02.2	- Tallow:
15.02.21	- - Edible..............................................................	$0.033 per lb.	$0.019 per lb.
15.02.29	- - Other...............................................................	17½%	7½% NZ: Free
15.03	* Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way:
15.03.1	- Edible................................................................	$0.033 per lb.	$0.019 per lb.
15.03.9	- Other.................................................................	17½%	10%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
15.04	* Fats and oils, of fish and marine mammals, whether or not refined:
15.04.1	- Whale oil:
15.04.11	- - As prescribed by by-law.................................	$0.008 per gal.	Free DPC: Free
15.04.19	- - Other...............................................................	$0.067 per gal.	$0.037 per gal. DPC: $0.037 per gal. NZ: Free
15.04.2	- Seal oil; unrefined fish oils................................	$0.008 per gal.	Free
15.04.3	- Cod liver oil, refined.........................................	$0.05 per gal.	Free
15.04.9	- Other.................................................................	$0.075 per gal.	$0.05 per gal.
15.05	* Wool grease and fatty substances derived therefrom (including lanolin)	45%	20%
15.06	* Other animal oils and fats (including neat’s-foot oil and fats from bones or waste)	$0.075 per gal.	$0.05 per gal.
15.07	* Fixed vegetable oils, fluid or solid, crude, refined or purified:
15.07.1	- Oils, as prescribed by by-law for the purposes of this sub-item	Free	Free
15.07.2	- Oils for denaturation, as prescribed by by-law for the purposes of this sub-item	$0.15 per gal.	$0.117 per gal.
15.07.3	- Oils for denaturation (being goods a suitable equivalent of which that is the produce or manufacture of Australia is not reasonably available), as prescribed by by-law for the purposes of this sub-item	$0.033 per gal.	Free
15.07.4	- Babassu oil; rape seed oil; palm kernel oil; tung oil; oiticica oil; coconut oil having a free fatty acid content exceeding 0.25% calculated as oleic acid	Free	Free
15.07.5	- Castor oil; linseed oil; olive oil; safflower seed oil:
15.07.51	- - Castor oil	$0.10 per gal.	$0.056 per gal.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Fixed vegetable oils, &c.—continued
15.07.52	- - Linseed oil:
15.07.521	- - - Having a FOB price per gallon exceeding $0.975	$0.45 per gal.	$0.45 per gal.
15.07.529	- - - Other.............................................................	$0.45 per gal., and 0.8% of the product of the value of the goods and a number equal to the number of cents by which the FOB price per gallon is less than $1	$0.45 per gal., and 0.8% of the product of the value of the goods and a number equal to the number of cents by which the FOB price per gallon is less than $1
15.07.53	- - Olive oil..........................................................	$0.40 per gal.	$0.35 per gal.
15.07.54	- - Safflower seed oil...........................................	$0.30 per gal.	$0.283 per gal.
15.07.6	- Peanut oil; palm oil; cotton seed oil; maize oil; sunflower seed oil:
15.07.61	- - Palm oil:
15.07.611	- - - Edible grades or oil for edible purposes........	$0.40 per gal.	$0.267 per gal.
15.07.619	- - - Other.............................................................	Free	Free
15.07.69	- - Other...............................................................	$0.40 per gal.	$0.267 per gal.
15.07.7	- Soya bean oil:
15.07.71	- - For denaturation, as prescribed by by-law.......	$0.20 per gal.	$0.167 per gal.
15.07.79	- - Other...............................................................	$0.40 per gal.	$0.267 per gal.
15.07.8	- Japan wax; myrtle wax; vegetable tallows	$0.012 per lb.	$0.006 per lb
15.07.9	- Other:
15.07.91	- - Inedible...........................................................	$0.15 per gal.	$0.125 per gal.
15.07.99	- - Other...............................................................	$0.133 per gal.	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
15.08	* Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or in inert gas, or otherwise modified:
15.08.1	- Linseed oil, boiled, oxidised, blown, polymerised, isomerised or containing added driers:
15.08.11	- - Having a FOB price per gallon exceeding $0.975	$0.45 per gal.	$0.433 per gal.
15.08.19	- - Other...............................................................	$0.45 per gal., and 0.8% of the product of the value of the goods and a number equal to the number of cents by which the FOB price per gallon is less than $1	$0.433 per gal., and 0.8% of the product of the value of the goods and a number equal to the number of cents by which the FOB price per gallon is less than $1
15.08.2	- Castor oil, dehydrated.......................................	$0.10 per gal.	$0.056 per gal.
15.08.3	- Rape seed oil, blown.........................................	Free	Free
15.08.4	- Safflower seed oil.............................................	$0.20 per gal.	$0.183 per gal.
15.08.5	- Soya bean oil.....................................................	$0.20 per gal.	$0.183 per gal.
15.08.9	- Other:
15.08.91	- - Vegetable paint oils.........................................	$0.15 per gal.	$0.133 per gal.
15.08.99	- - Other...............................................................	$0.075 per gal.	$0.05 per gal.
15.09	* Degras	27½%	12½%
15.10	* Fatty acids; acid oils from refining; fatty alcohols:
15.10.1	- Olive oil fatty acids...........................................	7½%	Free
15.10.2	- Mixed fatty acids of vegetable oils; tall oil fatty acids	$0.037 per lb.	$0.037 per lb., less 17½%
15.10.3	- Oleic acid; stearic acid.......................................	$0.012 per lb.	$0.011 per lb.
15.10.9	- Other.................................................................	7½%	Free
15.11	* Glycerol and glycerol lyes:
15.11.1	- Crude glycerol; glycerol lyes.............................	7½%	Free
15.11.9	- Other.................................................................	$0.027 per lb.	$0.027 per lb., less 17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
15.12	* Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared	$0.027 per lb.	$0.019 per lb.
15.13	* Margarine, imitation lard and other prepared edible fats:
15.13.1	- Margarine and similar butter substitutes.............	$0.058 per lb.	$0.05 per lb.
15.13.9	- Other.................................................................	$0.033 per lb.	$0.019 per lb.
15.14	* Spermaceti, crude, pressed or refined, whether or not coloured	$0.012 per lb.	$0.006 per lb.
15.15	* Beeswax and other insect waxes, whether or not coloured	$0.037 per lb.	$0.006 per lb. DPC: $0.006 per lb. MLWI: $0.006 per lb. NZ: Free SRHD: $0.006 per lb. ZMBA: $0.006 per lb.
15.16	* Vegetable waxes, whether or not coloured............	Free	Free
15.17	* Residues resulting from the treatment of fatty substances or animal or vegetable waxes	17½%	10%

First Schedule—continued

DIVISION IV.

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16—Preparations of Meat, Fish, Crustaceans or Molluscs

Note

Meat, fish, crustaceans or molluscs falling within an item in Chapter 2 or 3 do not fall within this Chapter.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
16.01	* Sausages, and the like, of meat, meat offal or animal blood	10%, and $0.05 per lb.	5%, and $0.019 per lb. NZ: $0.017 per lb.
16.02	* Other prepared or preserved meat or meat offal:
16.02.1	- Brawns, jellies, pastes and the like:
16.02.11	- - Derived from poultry livers; lark pastes..........	27½%	17½%
16.02.19	- - Other...............................................................	45%	20% NZ: 17½%
16.02.9	- Other.................................................................	10%, and $0.05 per lb.	5%, and $0.019 per lb. NZ: $0.017 per lb.
16.03	* Meat extracts and meat juices:
16.03.1	- Liquid................................................................	7½%	Free
16.03.9	- Other.................................................................	27½%	17½%
16.04	* Prepared or preserved fish, including caviar and caviar substitutes:
16.04.1	- Fish balls, cakes, sausages and the like..............	30%	12½%
16.04.2	- Potted or concentrated fish; fish extracts; fish pastes; caviar; caviar substitutes; fish roe:
16.04.21	- - Fish pastes.......................................................	32½%	17½% NZ: Free
16.04.29	- - Other...............................................................	32½%	17½%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Prepared or preserved fish, &c.—continued
16.04.9	- Other:
16.04.91	- - Packed in air-tight cans, bottles, jars or similar containers:
16.04.911	- - - Salmon..........................................................	An amount per pound, calculated by reference to the total weight of contents, equal to the sum of $0.012 and two-thirds of the amount by which the FOB price per pound, calculated by reference to the total weight of contents, is less than $0.45	An amount per pound, calculated by reference to the total weight of contents, equal to two-thirds of the amount by which the FOB price per pound, calculated by reference to the total weight of contents, is less than $0.45 NZ: Free
16.04.912	- - - Tuna.............................................................	$0.133 per lb. calculated by reference to the total weight of contents	$0.117 per lb. calculated by reference to the total weight of contents NZ: Free
16.04.913	- - - Sardines, sild, brisling and similar-small immature fish	$0.008 per lb. calculated by reference to the total weight of contents	Free
16.04.914	- - - Cutlets, chunks, flakes or solid pack, other than of salmon or tuna	$0.075 per lb. calculated by reference to the total weight of contents	$0.058 per lb. calculated by reference to the total weight of contents NZ: Free
16.04.919	- - - Other.............................................................	$0.017 per lb. calculated by reference to the total weight of contents	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Prepared or preserved fish, &c.—continued
16.04.99	- - Other...............................................................	$0.008 per lb.	$0.008 per lb. NZ: Free
16.05	* Crustaceans and molluscs, prepared or preserved:
16.05.1	- Potted or concentrated; extracts; pastes.............	32½%	17½% NZ: Free
16.05.9	- Other:
16.05.91	- - Packed in air-tight cans, bottles, jars or similar containers:
16.05.911	- - - Crustaceans...................................................	$0.025 per lb. calculated by reference to the total weight of contents	Free
16.05.912	- - - Molluscs.......................................................	$0.017 per lb. calculated by reference to the total weight of contents	Free
16.05.99	- - Other:
16.05.991	- - - Shrimps, prawns, shrimp meat and prawn meat	$0.10 per lb.	$0.10 per lb. NZ: $0.033 per lb.
16.05.999	- - - Other.............................................................	$0.008 per lb.	$0.008 per lb. NZ: Free

First Schedule—continued

Chapter 17—Sugars and Sugar Confectionery

Notes

1. The following goods do not fall within this Chapter:—

(a) sugar confectionery containing cocoa falling within item 18.06;

(b) chemically pure sugars (other than sucrose, glucose or lactose) falling within item 29.43

(c)goods falling within an item in Chapter 30.

2. In item 17.01, “beet sugar and cane sugar” includes chemically pure sucrose, whatever its origin.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
17.01	* Beet sugar and cane sugar, solid............................	$0.012 per lb.	$0.009 per lb.
17.02	* Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel:
17.02.1	- Lactose and lactose syrup..................................	32½%	12½% NZ: Free
17.02.2	- Glucose and glucose syrup:
17.02.21	- - Dextrose..........................................................	$0.015 per lb.	$0.006 per lb.
17.02.29	- - Other...............................................................	$0.024 per lb.	$0.015 per lb.
17.02.3	- Golden syrup; other sugar syrups, not including artificial honey	$0.004 per lb.	$0.003 per lb.
17.02.4	- Caramel.............................................................	$0.019 per lb.	$0.012 per lb.
17.02.9	- Other.................................................................	$0.012 per lb.	$0.009 per lb.
17.03	* Molasses, whether or not decolourised..................	Free	Free
17.04	* Sugar confectionery, not containing cocoa:
17.04.1	- Chewing gum and chewing gum confectionery.	65%	40%
17.04.9	- Other.................................................................	47½%	22½%
17.05	* Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion	$0.024 per lb.	$0.015 per lb.

First Schedule—continued

Chapter 18—Cocoa and Cocoa Preparations

Note

Goods falling within item 19.02, 19.08, 22.02, 22.09 or 30.03 do not fall within this Chapter.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
18.01	* Cocoa beans, whole or broken, raw or roasted:
18.01.1	- Raw...................................................................	Free	Free
18.01.2	- Roasted.............................................................	$0.004 per lb.	$0.004 per lb.
18.02	* Cocoa shells, husks, skins and waste:
18.02.1	- Raw...................................................................	Free	Free
18.02.9	- Other.................................................................	$0.004 per lb.	$0.004 per lb.
18.03	* Cocoa paste (in bulk or in block), whether or not defatted	$0.008 per lb.	$0.006 per lb.
18.04	* Cocoa butter (fat or oil):
18.04.1	- As prescribed by by-law....................................	$0.017 per lb.	$0.008 per lb.
18.04.9	- Other.................................................................	$0.027 per lb.	$0.019 per lb.
18.05	* Cocoa powder, unsweetened.................................	$0.033 per lb.	$0.017 per lb.
18.06	* Chocolate, and other food preparations (including sugar confectionery), containing cocoa:
18.06.1	- Chocolate and sweetened cocoa, powdered or granulated	$0.033 per lb.	$0.017 per lb.
18.06.9	- Other.................................................................	47½%	22½% NZ: $0.017 per lb.

First Schedule—continued

Chapter 19—Preparations of Cereals, Flour or Starch; Pastrycooks’ Products

Notes

1. The following goods do not fall within this Chapter:—

(a) preparations of flour, starch or malt extract, being preparations that—

(i) are of a kind used as infant food or for dietetic or culinary purposes;

(ii) contain 50 per centum or more by weight of cocoa; and

(iii) fall within item 18.06;

(b) biscuits, and other goods made from flour or from starch, specially prepared for use as animal feeding stuffs falling within item 23.07;

2. For the purposes of this Chapter, “flour” includes the flour of fruits or of vegetables, and products of such flour shall be deemed to be products of cereal flour.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
19.01	* Malt extract...........................................................	$0.021 per lb.	$0.012 per lb.
19.02	* Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, not containing cocoa or containing less than 50% by weight of cocoa:
19.02.1	- Custard powders................................................	$0.025 per lb.	$0.012 per lb.
19.02.9	- Other.................................................................	30%	12½%
19.03	* Macaroni, spaghetti and similar products	$0.025 per lb.	$0.006 per lb.
19.04	* Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches:
19.04.1	- Put up for retail sale..........................................	$0.008 per lb.	$0.006 per lb.
19.04.9	- Other.................................................................	10%	Free DPC: Free
19.05	* Puffed rice, corn flakes and similar prepared foods obtained by the swelling or roasting of cereals or cereal products	30%	12½%
19.06	* Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	$0.015 per lb.	Free
19.07	* Bread, ships’ biscuits and other ordinary bakers’ wares, not containing sugar, honey, eggs, fats, cheese or fruit	$0.015 per lb.	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
19.08	* Pastry, biscuits, cakes and other fine bakers’ wares, whether or not containing cocoa in any proportion:
19.08.1	- Biscuits:
19.08.11	- - Put up as confectionery...................................	47½%	22½% NZ: $0.017 per lb.
19.08.19	- - Other...............................................................	$0.015 per lb.	Free
19.08.9	- Other.................................................................	30%	12½%

First Schedule—continued

Chapter 20—Preparations of Vegetables, Fruit or Other Parts of Plants

Notes

1. The following goods do not fall within this Chapter:—

(a) goods falling within an item in Chapter 7 or 8;

(b) goods falling within item 17.04 or 18.06.

2. In item 20.01, “vegetables” has the same meaning as in item 07.01.

3. In item 20.02, “vegetables” has the same meaning as in item 07.01 and also includes tomato juice the dry weight content of which is 7 per centum or more.

4. In item 20.06, “fruit otherwise prepared or preserved” includes—

(a) ginger and angelica and other edible plants, parts of plants and roots of plants conserved in syrup; and

(b) roasted ground-nuts.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
20.01	* Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard:
20.01.1	- In packs not exceeding a quarter pint................	$0.175 per doz. packs	$0.094 per doz. packs
20.01.2	- In packs exceeding a quarter pint and not exceeding a half pint	$0.35 per doz. packs	$0.187 per doz. packs
20.01.3	- In packs exceeding a half pint and not exceeding a pint	$0.70 per doz. packs	$0.375 per doz. packs
20.01.4	- In packs exceeding a pint and not exceeding a quart	$1.40 per doz. packs	$0.75 per doz. packs
20.01.5	- In packs exceeding a quart and not exceeding a gallon	$0.425 per gal.	$0.219 per gal.
20.01.9	- Other:
20.01.91	- - Olives; capers..................................................	$0.15 per gal.	$0.112 per gal.
20.01.99	- - Other...............................................................	$0.408 per gal.	$0.206 per gal.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
20.02	* Vegetables prepared or preserved otherwise than by vinegar or acetic acid:
20.02.1	- Tomato paste, pulp, puree or juice, having a dry weight content of 7% or more	$0.64 per lb. calculated by reference to the dry weight content	$0.35 per lb. calculated by reference to the dry weight content DPC: $0.35 per lb. calculated by reference to the dry weight content NZ: 30%, or, if lower, $0.35 per lb. calculated by reference to the dry weight content
20.02.2	- Olives and capers in packs exceeding 1 gallon..	$0.15 per gal.	$0.112 per gal.
20.02.3	- Pickles in packs exceeding 1 gallon...................	$0.408 per gal.	$0.206 per gal.
20.02.4	- Gherkins packed in liquid:
20.02.41	- - In packs not exceeding a quarter pint..............	$0.15 per doz. packs	$0.092 per doz. packs DPC: $0.092 per doz. packs NZ: 30%, or, if lower, $0.092 per doz. packs
20.02.42	- - In packs exceeding a quarter pint and not exceeding a half pint	$0.30 per doz. packs	$0.187 per doz. packs DPC: $0.187 per doz. packs NZ: 30%, or, if lower, $0.187 per doz. packs
20.02.43	- - In packs exceeding a half pint and not exceeding a pint	$0.60 per doz. packs	$0.375 per doz. packs DPC: $0.375 per doz. packs NZ: 30%, or, if lower, $0.375 per doz. packs

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Vegetables prepared or preserved, &c.—continued
20.02.44	- - In packs exceeding a pint and not exceeding a quart	$1.20 per doz. packs	$0.75 per doz. packs DPC: $0.75 per doz. Packs NZ: 30%, or, if lower, $0.75 per doz. packs
20.02.49	- - Other...............................................................	$0.325 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
20.02.5	- Vegetables packed in liquid and not falling within sub-items 20.02.1 to 20.02.4 (inclusive):
20.02.51	- - In packs not exceeding a quarter pint..............	$0.175 per doz. packs	$0.092 per doz. Packs DPC: $0.092 per doz. Packs NZ: 30%, or, if lower, $0.092 per doz. packs
20.02.52	- - In packs exceeding a quarter pint and not exceeding a half pint	$0.35 per doz. packs	$0.187 per doz. packs DPC: $0.187 per doz. Packs NZ: 30%, or, if lower, $0.187 per doz. packs
20.02.53	- - In packs exceeding a half pint and not exceeding a pint	$0.70 per doz. packs	$0.375 per doz. packs DPC: $0.375 per doz. Packs NZ: 30%, or, if lower, $0.375 per doz. packs
20.02.54	- - In packs exceeding a pint and not exceeding a quart	$1.40 per doz. packs	$0.75 per doz. packs DPC: $0.75 per doz. Packs NZ: 30%, or, if lower, $0.75 per doz. packs

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Vegetables prepared or preserved, &c.—continued
20.02.59	- - Other...............................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
20.02.6	- Asparagus tips packed in airtight cans, bottles, jars or similar containers:
20.02.61	- - In packs not exceeding a half pint...................	$0.35 per doz. packs	$0.15 per doz. packs
20.02.62	- - In packs exceeding a half pint and not exceeding a pint	$0.90 per doz. packs	$0.175 per doz. packs
20.02.63	- - In packs exceeding a pint and not exceeding a quart	$1.40 per doz. packs	$0.40 per doz. packs
20.02.69	- - Other...............................................................	$0.45 per gal.	$0.10 per gal.
20.02.9	- Other:................................................................
20.02.91	- - Put up for retail sale........................................	30%	12½%
20.02.99	- - Other...............................................................	$0.006 per lb.	$0.003 per lb.
20.03	* Fruit preserved by freezing, containing added sugar:
20.03.1	- Passionfruit pulp:
20.03.11	- - In packs of less than 1 gallon..........................	$1.15 per gal.	$0.92 per gal. DPC: $0.92 per gal. MLWI: $0.92 per gal. SRHD: $0.92 per gal. ZMBA: $0.92 per gal.
20.03.19	- - Other...............................................................	$1.02 per gal.	$0.82 per gal. DPC: $0.82 per gal. MLWI: $0.82 per gal. SRHD: $0.82 per gal. ZMBA: $0.82 per gal.

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Fruit preserved by freezing, &c.—continued
20.03.9	- Other:
20.03.91	- - Pulped:
20.03.911	- - - In packs not exceeding a quarter pint............	$0.175 per doz. packs	$0.092 per doz. packs DPC: $0.092 per doz. Packs NZ: 30%, or, if lower, $0.092 per doz. packs
20.03.912	- - - In packs exceeding a quarter pint and not exceeding a half pint	$0.35 per doz. packs	$0.187 per doz. packs DPC: $0.187 per doz. Packs NZ: 30%, or, if lower, $0.187 per doz. packs
20.03.913	- - - In packs exceeding a half pint and not exceeding a pint	$0.70 per doz. packs	$0.375 per doz. packs DPC: $0.375 per doz. Packs NZ: 30%, or, if lower, $0.375 per doz. packs
20.03.914	- - - In packs exceeding a pint and not exceeding a quart	$1.40 per doz. packs	$0.75 per doz. packs DPC: $0.75 per doz. Packs NZ: 30%, or. if lower, $0.75 per doz. packs
20.03.919	- - - Other.............................................................	$0.425 per gal.	$0.225 per gal. DPC: $0.225 per gal. NZ: 30%, or, if lower, $0.225 per gal.
20.03.99	- - Other...............................................................	$0.006 per lb.	$0.002 per lb.
20.04	* Fruit, fruit-peel and parts of plants, preserved by sugar, whether in drained, glacé or crystallised form:
20.04.1	- Fruit-peel...........................................................	$0.05 per lb.	$0.037 per lb.
20.04.2	- Ginger...............................................................	$0.25 per lb., less 50%	$0.25 per lb., less 50%

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Fruit, fruit-peel, &c.—continued
20.04.9	- Other.................................................................	47½%	22½% NZ: $0.017 per lb.
20.05	* Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar	$0.025 per lb.	$0.019 per lb.
20.06	* Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
20.06.1	- Ginger, in packs, in syrup:
20.06.11	- - Not exceeding 10 gallons................................	$0.175 per lb., calculated by reference to the total weight of contents, less 50%	$0.175 per lb., calculated by reference to the total weight of contents, less 50% NZ: 30%; or, if lower, $0.175 per lb., calculated by reference to the total weight of contents, less 50%
20.06.19	- - Other...............................................................	$0.175 per lb., calculated by reference to the total weight of contents, less 50%	$0.175 per lb., calculated by reference to the total weight of contents, less 50%
20.06.2	- Nuts:
20.06.21	- - Almonds.........................................................	$0.55 per lb., less 75% of the FOB price	$0.52 per lb., less 75% of the FOB price PNG: Free
20.06.22	- - Peanuts............................................................	$0.067 per lb.	$0.042 per lb. PNG: Free
20.06.29	- - Other...............................................................	$0.05 per lb.	$0.025 per lb. PNG: Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Fruit, &c.—continued
20.06.9	- Other:
20.06.91	- - In packs not exceeding a quarter pint..............	$0.173 per doz. packs, and, if preserved in liquid containing more than 2% of proof spirit, $3.10 per gal. of the liquid	$0.092 per doz. packs, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal. of the liquid DPC: $0.092 per doz. packs, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal. of the liquid NZ: 30%, or, if lower, $0.092 per doz. packs; and, if preserved in liquid containing more than 2% of proof spirit. $3 per gal. of the liquid
20.06.92	- - In packs exceeding a quarter pint and not exceeding a half pint	$0.35 per doz. packs, and, if preserved in liquid containing more than 2% of proof spirit, $3.10 per gal. of the liquid	$0.187 per doz. packs, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal. of the liquid DPC: $0.187 per doz. packs, and, if preserved in liquid containing

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
	Fruit &c.—continued		more than 2% of proof spirit, $3 per gal. of the liquid NZ: 30%, or. if lower, $0.187 per doz. packs; and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal. of the liquid
20.06.93	- - In packs exceeding a half pint and not exceeding a pint	$0.70 per doz. packs, and, if preserved in liquid containing more than 2 % of proof spirit, $3.10 per gal. of the liquid	$0.375 per doz. packs, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal. of the liquid DPC: $0.375 per doz. packs, and, if preserved in liquid containing more than 2% of proof spirit, $3 per gal. of the liquid NZ: 30%, or, if lower, $0.375 per doz. packs; and, if preserved in liquid containing more than 2 % of proof spirit, $3 per gal. of the liquid

First Schedule—continued

Column 1

Column 2

Column 3

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Federal Register of Legislation - Australian Government

Primary content

Customs Tariff 1966