CUSTOMS TARIFF ACT 1966 [Note: This Act is "repealed" by Act No. 113 of 1982]
(#DATE 19:12:1973)
Compilation Information
- Reprinted as at 19 December 1973
CUSTOMS TARIFF ACT 1966-1973 - TABLE OF PROVISIONS
TABLE
CUSTOMS TARIFF 1966-1973
TABLE OF PROVISIONS
PART I-PRELIMINARY
Section
1. Short title
2. Commencement
3. (Repealed)
4. Repeal
5. Incorporation
6. Interpretation
6A. Measurement of alcohol
7. Ad valorem duties
8. FOB price
9. ''Free'' rates, &c.
9A. Rates effective from and including, or to and including,
specified
dates
10. Declared preference countries
11. Declaration of less developed countries
12. (Repealed)
13. First Schedule divided into items, &c.
14. Rules for the Interpretation of the First Schedule
PART II-DUTIES OF CUSTOMS
15. Imposition of duties
16. General rates of duty
17. Preferential rates of duty
17A. Special preferential rates of duty
18, 19. (Repealed)
20. Surcharge rates
21, 22. (Repealed)
23. Substitutes and imitations
24. Parts for other goods
25. Goods consisting of separate articles
PART III-PRIMAGE DUTIES
26. Interpretation
27. Imposition of primage duties
28. Rates of primage duties
29. Exemption from primage duties
PART IV-SUPPORT DUTIES
30. Interpretation
31. Landed cost
32. Imposition of support duties
33. Rates of support duties
PART IVA-SPECIAL RATES OF DUTY
33A. Special rates of duty
33B. Application of items 5 and 6 in Part I of Second Schedule
33C. Special rates of duty applicable to goods of less developed
countries
PART V-MISCELLANEOUS
34. Temporary rates
35. Concentrates, &c.
36. Orders
THE SCHEDULES
FIRST SCHEDULE
PART I Rules for the Interpretation of the First Schedule PART II
Description of Goods and Rates of Duty
SECOND SCHEDULE
PART I Special Rates of Duty PART II Goods referred to in Item
38 of Part I of this Schedule PART III Goods referred to in Item 39 of
Part I of this Schedule PART IV Goods referred to in Item 40 of Part I
of this Schedule PART V Goods referred to in Item 41 of Part I of this
Schedule PART VI Goods referred to in Item 42 of Part I of this
Schedule PART VII Goods referred to in Item 43 of Part I of this Schedule PART
VIII Goods referred to in Item 44 of Part I of this Schedule
THIRD SCHEDULE
Primage Duties
FOURTH SCHEDULE
Support Duties
FIFTH SCHEDULE
PART I Canada PART II Sri Lanka (formerly Ceylon) PART III
Malawi and Zambia PART IV Malta PART V New Zealand PART VI The
Territory of Papua and the Territory of New Guinea PART VII Fiji PART
VIII Declared Preference Countries
CUSTOMS TARIFF ACT 1966-1973 - SECT. 1.
Short title.
SECT
CUSTOMS TARIFF ACT 1966-1973
An Act relating to Duties of Customs.
PART I-PRELIMINARY
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Customs Tariff 1966-1973.*
CUSTOMS TARIFF ACT 1966-1973 - SECT. 2.
Commencement.
SECT
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.
Section 3 repealed by No. 216, 1973, s. 3.
* * * * * * * *
CUSTOMS TARIFF ACT 1966-1973 - SECT. 4.
Repeal.
SECT
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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 5.
Incorporation.
SECT
5. The Customs Act 1901-1965 is incorporated and shall be read as one with
this Act.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 6.
Interpretation.
SECT
Sub-section (1) amended by No. 69, 1967, s. 4; No. 135, 1972, s. 4; and No.
170, 1973, s. 3.
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;
''Industries Assistance Commission'' means the Industries Assistance
Commission constituted under the Industries Assistance Commission Act 1973;
''less developed country'' means a country specified in an order under
sub-section (1) of section 11 of this Act;
''pack'', in relation to goods, means the smallest saleable unit in which
the goods are put up;
''primage duty'' means a duty of Customs imposed by section 27 of this Act;
''support duty'' means a duty of Customs imposed by section 32 of this Act;
''Tariff Board'' means the Tariff Board that was constituted under the
Tariff Board Act 1921-1972;
''the commencing date'' means the fourteenth day of February, One thousand
nine hundred and sixty-six.
(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.
Substituted by No. 69, 1967, s. 4.
(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 or two rates of
duty are set out in column 4 of an item in a Part of the Fifth Schedule that
applies to goods; and
(b) the second occurring rate is expressed to apply if it is lower, or is
expressed to apply if it is higher, than the other rate,
the second occurring rate applies only where the amount of 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.
Sub-section (7) omitted by No. 32, 1969, s. 6.
* * * * * * * *
CUSTOMS TARIFF ACT 1966-1973 - SECT. 6A.
Measurement of alcohol.
SECT
Inserted by No. 135, 1972, s. 4.
6A. For the purposes of this Act-
(a) the volume of ethyl alcohol contained in goods shall be taken to be the
volume that would be the volume of that alcohol if the alcohol were measured
at a temperature of twenty degrees Celsius; and
(b) a calculation made for the purpose of ascertaining the volume of ethyl
alcohol by reference to the specific gravity of ethyl alcohol shall be made on
the basis that, at a temperature of twenty degrees Celsius and in vacuum, the
specific gravity of ethyl alcohol in relation to water is 0.79067.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 7.
Ad valorem duties.
SECT
Sub-section (1) amended by No. 69, 1967, s. 5.
7. (1) Unless the contrary intention appears, where, in the First Schedule,
in the Second Schedule or in the Fifth 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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 8.
FOB price.
SECT
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.
Amended by No. 18, 1972, s. 3.
(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, or other action was taken or other arrangements were
made, with a view to reducing the amount of duty or support 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, or that other action had not been
taken or those other arrangements had not been made, 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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 9.
''Free'' rates, &c.
SECT
Substituted by No. 69, 1967, s. 6.
9. (1) Where the word ''Free'' is set out in-
(a) column 3 or column 4 in the First Schedule;
(b) column 3 or column 4 in Part I of the Second Schedule; or
(c) column 4 of the Fifth 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-
(a) column 3 or column 4 in the First Schedule;
(b) column 3 or column 4 in Part I of the Second Schedule;
(c) column 4 of the Fifth Schedule; or
(d) a direction under sub-section (1) of section 24 of this Act,
being words, or words and figures, that enable the duty to be ascertained in
respect of 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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 9A.
Rates effective from and including, or to and including, specified dates.
SECT
Inserted by No. 7, 1967, s. 4.
Sub-section (1) amended by No. 69, 1967, s. 7.
9A. (1) If, in column 3 or column 4 in the First Schedule or in column 4 in
the Fifth Schedule, a rate of duty is expressed to have effect from and
including a specified date, that rate does not apply in respect of goods
entered for home consumption before that date, and if, in column 3 or column 4
in the First Schedule or in column 4 in the Fifth Schedule, a rate of duty is
expressed to have effect to and including a specified date, that rate does not
apply in respect of goods entered for home consumption after that date.
(2) For the purposes of the last preceding sub-section, a rate of duty shall
be deemed to be expressed to have effect from and including, or to and
including, a specified date if that date, preceded by the words ''from and
including'' or ''to and including'', as the case may be, is specified in
relation to the rate.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 10.
Declared preference countries.
SECT
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.
Added by No. 69, 1967, s. 8.
(5) Goods shall not be treated as the produce or manufacture of a declared
preference country for the purposes of this Act unless, at the time the goods
are entered for home consumption, the order under sub-section (1) of this
section in which the declared preference country is specified has effect or is
deemed to have had effect.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 11.
Declaration of less developed countries.
SECT
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.
Section 12 repealed by No. 69, 1967, s. 9.
* * * * * * * *
CUSTOMS TARIFF ACT 1966-1973 - SECT. 13.
First Schedule divided into items, &c.
SECT
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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 14.
Rules for the Interpretation of the First Schedule.
SECT
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.
Amended by No. 32, 1969, s. 7.
(2) In the last preceding sub-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.
Added by No. 32, 1969, s. 7.
(3) Where a description of goods is specified in column 3 of an item in the
Fourth Schedule (not being a description by reference only to the tariff
classification in the First Schedule that is specified in column 2 of that
item), the goods that fall within that item by virtue of that description are
such goods as would fall within that description if it were specified in that
tariff classification in the First Schedule, and where a description of goods
is specified in column 3 of an item in a Part of the Fifth Schedule (not being
a description by reference only to the tariff classification in the First
Schedule that is specified in column 2 of that item), the goods that fall
within that item by virtue of that description are such goods as would fall
within that description if it were specified in that tariff classification in
the First Schedule.
Added by No. 32, 1969, s. 7.
(4) Unless the contrary intention appears, any word or phrase used in column
4 of an item in a Part of the Fifth Schedule has the same meaning as if it
were used in column 3 or 4 of the First Schedule in the tariff classification
in the First Schedule that is specified in column 2 of that item in that Part
of the Fifth Schedule.
Added by No. 32, 1969, s. 7.
(5) Where, for any reason, goods fall within two or more items in a Part of
the Fifth Schedule, the item that applies to the goods shall be ascertained in
accordance with the following principles:-
(a) If one of the items provides a more specific description of the goods
than any other of those items, that first-mentioned item applies to the
goods.
(b) If-
(i) the item that applies to the goods cannot be ascertained in
accordance with the last preceding paragraph;
(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 that applies to the goods cannot be ascertained in
accordance with either of the last two preceding paragraphs, the item under
which the greatest amount of duty is applicable to the goods under that Part
of the Fifth Schedule applies to the goods or, if there are two or more such
items, that one of those items that occurs last in that Part applies to the
goods.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 15.
Imposition of duties.
SECT
PART II-DUTIES OF CUSTOMS
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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 16.
General rates of duty.
SECT
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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 17.
Preferential rates of duty.
SECT
Sub-section (1) amended by No. 69, 1967, s. 10.
17. (1) Notwithstanding the last preceding section but subject to the other
provisions of 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.
Substituted by No. 69, 1969, s. 10.
(3) Where-
(a) a rate of duty specified in column 3 or column 4 of a tariff
classification in the First Schedule that applies to goods is so expressed
that the duty in respect of the goods is to be ascertained by reference to a
rate of duty set out in column 3 or column 4, as the case may be, of another
tariff classification in that Schedule;
(b) the goods are the produce or manufacture of a country that is a country
in relation to which a Part of the Fifth Schedule applies; and
(c) if they were goods of the kind to which that other tariff
classification in the First Schedule applies, an item in that Part of the
Fifth Schedule, and sub-section (1) of section 17A of this Act, would apply to
the goods,
then, in relation to those goods, there shall be deemed to be substituted for
the rate of duty specified in column 3 or column 4, as the case may be, of
that other tariff classification in the First Schedule the rate of duty
specified in column 4 of that item in that Part of the Fifth Schedule.
Sub-sections (4) and (5) omitted by No. 69, 1967, s. 10.
* * * * * * * *
CUSTOMS TARIFF ACT 1966-1973 - SECT. 17A.
Special preferential rates of duty.
SECT
Substituted by No. 69, 1967, s. 11.
17A. (1) Notwithstanding the last two preceding sections but subject to the
other provisions of this Act, where-
(a) goods are the produce or manufacture of a country that is a country in
relation to which a Part of the Fifth Schedule applies; and
(b) an item in that Part applies to the goods,
the duty in respect of the goods shall be ascertained by reference to the rate
of duty set out in column 4 of that Part in that item and, if the goods are
the produce or manufacture of New Zealand, no support duty is payable in
respect of the goods.
(2) The last preceding sub-section does not apply in relation to goods the
produce or manufacture of New Zealand to which an item in Part V of the Fifth
Schedule applies if the amount of duty ascertained in respect of the goods by
reference to the rate of duty set out in column 4 of that item is equal to or
greater than the sum of the amount of duty ascertained in respect of the goods
by reference to the tariff classification in the First Schedule that applies
to the goods and the amount of any support duty payable in respect of the
goods.
Substituted by No. 135, 1972, s. 4.
(3) The Parts of the Fifth Schedule respectively apply as follows:-
(a) Part I applies in relation to Canada;
(b) Part II applies in relation to Sri Lanka (formerly Ceylon);
(c) Part III applies in relation to Malawi and in relation to Zambia;
(d) Part IV applies in relation to Malta;
(e) Part V applies in relation to New Zealand;
(f) Part VI applies in relation to the Territory of Papua and in relation
to the Territory of New Guinea;
(g) Part VII applies in relation to Fiji; and
(h) Part VIII applies in relation to each country that is a declared
preference country.
(4) An item in a Part of the Fifth Schedule applies to goods if-
(a) the tariff classification in the First Schedule that applies to the
goods is specified in column 2 of that item; and
(b) the goods are included in the class of goods specified in column 3 of
that item.
(5) If, in column 4 in Part V of the Fifth Schedule, the letter ''(A)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and sixty-eight, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-two, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of January, One thousand nine hundred and seventy-four, be
deemed to be substituted for that first-mentioned rate of duty the word
''Free''.
(6) If, in column 4 in Part V of the Fifth Schedule, the letter ''(B)'' is
specified in relation to a rate of duty, there shall, in respect of goods
entered for home consumption on or after the first day of January, One
thousand nine hundred and sixty-eight, be deemed to be substituted for that
rate of duty the word ''Free''.
(7) If, in column 4 in Part V of the Fifth Schedule, the letter ''(C)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and sixty-nine, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-one, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-three, and before the date specified in the next
succeeding paragraph, be read as a reference to that rate reduced by
three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of January, One thousand nine hundred and seventy-five, be
deemed to be substituted for that firstmentioned rate of duty the word
''Free''.
Added by No. 39, 1968, s. 8.
(8) If, in column 4 in Part V of the Fifth Schedule, the letter ''(D)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and seventy, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-two, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-four, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of January, One thousand nine hundred and seventy-six, be
deemed to be substituted for that firstmentioned rate of duty the word
''Free''.
Added by No. 39, 1968, s. 8.
(9) If, in column 4 in Part V of the Fifth Schedule, the letter ''(E)'' is
specified in relation to a rate of duty, there shall, in respect of goods
entered for home consumption on or after the first day of January, One
thousand nine hundred and seventy, be deemed to be substituted for that rate
of duty the word ''Free''.
Added by No. 8, 1969, s. 5.
(10) If, in column 4 in Part V of the Fifth Schedule, the letter ''(F)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and seventy-one, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-three, and before the date specified in the next
succeeding paragraph, be read as a reference to that rate reduced by
one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-five, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of January, One thousand nine hundred and seventy-seven,
be deemed to be substituted for that first-mentioned rate of duty the word
''Free''.
Added by No. 8, 1969, s. 5.
(11) If, in column 4 in Part V of the Fifth Schedule, the letter ''(G)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and seventy, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-third;
(b) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-one, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by two-thirds; and
(c) there shall, in respect of goods entered for home consumption on or
after the first day of January, One thousand nine hundred and seventy-two, be
deemed to be substituted for that firstmentioned rate of duty the word
''Free''.
Added by No. 36, 1970, s. 4.
(12) If, in column 4 in Part V of the Fifth Schedule, the letter ''(H)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-one, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of July, One thousand nine
hundred and seventy-three, and before the date specified in the next
succeeding paragraph, be read as a reference to that rate reduced by
one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of July, One thousand nine
hundred and seventy-five, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of July, One thousand nine hundred and seventy-seven, be
deemed to be substituted for that firstmentioned rate of duty the word
''Free''.
Added by No. 36, 1970, s. 13.
(13) If, in column 4 in Part V of the Fifth Schedule, the letter ''(I)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and seventy-two, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-four, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-half;
(c) that first-mentioned rate of duty shall, in respect of goods entered
for home consumption on or after the first day of January, One thousand nine
hundred and seventy-six, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of January, One thousand nine hundred and seventy-eight,
be deemed to be substituted for that first-mentioned rate of duty the word
''Free''.
Added by No. 38, 1971, s. 3.
(14) If, in column 4 in Part V of the Fifth Schedule, the letter ''(J)'' is
specified in relation to a rate of duty, there shall, in respect of goods
entered for home consumption on or after the first day of July, One thousand
nine hundred and seventy-two, be deemed to be substituted for that rate of
duty the word ''Free''.
Added by No. 38, 1971, s. 3.
(15) If, in column 4 in Part V of the Fifth Schedule, the letter ''(K)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-two, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-quarter;
(b) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-four, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-six, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of July, One thousand nine hundred and seventy-eight, be
deemed to be substituted for that rate of duty the word ''Free''.
Added by No. 38, 1971, s. 10; amended by No. 109, 1971, s. 3.
(16) If, in column 4 in Part V of the Fifth Schedule, the letter ''(L)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and seventy-three, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by one-quarter;
(b) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and seventy-five, and before the date specified in the next succeeding
paragraph be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of January, One thousand nine hundred
and seventy-seven, and before the date specified in the next succeeding
paragraph, be read as a reference to that rate reduced by three-quarters;
(d) there shall, in respect of goods entered for home consumption on or
after the first day of January, One thousand nine hundred and seventy-nine, be
deemed to be substituted for that rate of duty the word ''Free''.
Added by No. 109, 1971, s. 3.
(17) If, in column 4 in Part V of the Fifth Schedule, the letter ''(M)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-three, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-quarter;
(b) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-five, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-seven, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of July, One thousand nine hundred and seventy-nine, be
deemed to be substituted for that rate of duty the word ''Free''.
Added by No. 135, 1972, s. 5.
(18) If, in column 4 in Part V of the Fifth Schedule, the letter ''(N)'' is
specified in relation to a rate of duty-
(a) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-four, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-quarter;
(b) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-six, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home
consumption on or after the first day of July, One thousand nine hundred and
seventy-eight, and before the date specified in the next succeeding paragraph,
be read as a reference to that rate reduced by three-quarters; and
(d) there shall, in respect of goods entered for home consumption on or
after the first day of July, One thousand nine hundred and eighty, be deemed
to be substituted for that rate of duty the word ''Free''.
Section 18 repealed by No. 170, 1973, s. 4; section 19 repealed by No. 7,
1967, s. 7.
* * * * * * * *
CUSTOMS TARIFF ACT 1966-1973 - SECT. 20.
Surcharge rates.
SECT
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.
Section 21 repealed by No. 69, 1967, s. 12; section 22 repealed by No. 39,
1968, s. 15.
* * * * * * * *
CUSTOMS TARIFF ACT 1966-1973 - SECT. 23.
Substitutes and imitations.
SECT
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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 24.
Parts for other goods.
SECT
Substituted by No. 27, 1966, s. 8.
24. (1) The Minister may direct that such rate of duty as is specified in
the direction applies, for the purposes of the next succeeding subsection, in
relation to-
(a) such goods as are specified in the direction; or
(b) such class of goods as is specified in the direction.
(2) Where-
(a) goods are parts for other goods;
(b) the first-mentioned goods are specified in a direction given under the
last preceding sub-section or are included in a class of goods so specified;
(c) the tariff classification in the First Schedule that applies to the
first-mentioned goods is the tariff classification that would apply to the
goods if they were goods of the kind for which they are parts;
(d) the duty ascertained in respect of the first-mentioned goods by
reference to the rate of duty specified in the direction is less than the duty
that, but for this sub-section, would apply in respect of the goods; and
(e) the last-mentioned duty is ascertained by reference to a rate that is,
in whole or in part, expressed otherwise than by reference to the value of
goods,
the duty in respect of the first-mentioned goods is the duty ascertained by
reference to the rate specified in the direction.
(3) The Minister may direct that the next succeeding sub-section applies-
(a) in relation to such goods as are specified in the direction, being
goods that are parts for other goods so specified; or
(b) in relation to-
(i) all goods that are parts for goods included in such class of goods
as is specified in the direction; or
(ii) goods of such kind as is specified in the direction that are parts
for goods included in such class of goods as is so specified.
(4) Where-
(a) this sub-section applies in relation to goods by virtue of a direction
given under the last preceding sub-section; and
(b) if the goods were goods of the kind for which they are parts, the amount
of duty in respect of them would be less than the duty that would otherwise be
applicable to them or no duty would be applicable to them,
the duty in respect of the first-mentioned goods is the lesser amount of duty
or no duty is payable in respect of them, as the case may be.
(5) For the purposes of this section, goods for use as parts for other goods
shall be deemed to be parts for those goods.
(6) A direction under sub-section (1) of this section by virtue of paragraph
(b) of that sub-section, or under sub-section (3) of this section by virtue of
paragraph (b) of that last-mentioned sub-section, shall be given by instrument
published in the Gazette.
(7) A direction referred to in 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 publication in the Gazette of the instrument
containing the direction) as is specified in the instrument.
(8) The Minister may, by instrument published in the Gazette, revoke a
direction referred to in sub-section (6) of this section.
(9) A revocation under the last preceding sub-section has effect from and
including such date (which shall not be a date earlier than the publication in
the Gazette of the instrument containing the revocation) as is specified in
the instrument.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 25.
Goods consisting of separate articles.
SECT
Substituted by No. 27, 1966, s. 8. Sub-section (1) substituted by No. 34,
1966, s. 3.
25. (1) Where goods, or goods included in a class of goods, consist of, or
are capable of being separated into, 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, or goods included in that class
of goods, shall be such duty as would be payable if each of the articles
comprising the goods were an article of the same kind as such one of the
articles as the Minister specifies in the direction as being the article that,
in his opinion, gives to the goods, or to goods included in that class of
goods, their essential character; or
(b) that the duty in respect of the goods, or goods included in that class
of goods, shall be such duty as would be payable if each article comprising
the goods that is specified in the direction, and the remainder of the goods,
had been imported separately.
Substituted by No. 34, 1966, s. 3.
(2) Where the Minister gives a direction under the last preceding
sub-section by virtue of paragraph (b) of that sub-section, he may direct that
an article of one kind comprised in goods shall be treated as if it were an
article of the same kind as the goods or as another article comprised in the
goods.
(3) A direction under sub-section (1) of this section in respect of a class
of goods shall be given by instrument published in the Gazette.
(4) A direction referred to in the last preceding sub-section has effect, or
shall be deemed to have had effect, from and including such date (which,
except in the case of a direction that may have the effect of increasing the
duty payable in respect of goods, may be a date earlier than the publication
in the Gazette of the instrument containing the direction) as is specified in
the instrument.
(5) The Minister may, by instrument published in the Gazette, revoke a
direction referred to in sub-section (3) of this section.
(6) A revocation under the last preceding sub-section has effect from and
including such date (which, except in the case of a revocation that may have
the effect of increasing the duty payable in respect of goods, may be a date
earlier than the publication in the Gazette of the instrument containing the
revocation) as is specified in the instrument.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 26.
Interpretation.
SECT
PART III-PRIMAGE DUTIES
Sub-section (1) amended by No. 69, 1967, s. 13.
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
(c) goods that are exempt from primage duty by virtue of an order under
section 29 of this Act.
Amended by No. 69, 1967, s. 13.
(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) they are the produce or manufacture of any other country, being a
country to which a Part of the Fifth Schedule applies, and an item in that
Part applies to them.
(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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 27.
Imposition of primage duties.
SECT
Sub-section (1) amended by No. 69, 1967, s. 14.
27. (1) Subject to sub-section (1) of section 33A of this Act, 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.
(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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 28.
Rates of primage duties.
SECT
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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 29.
Exemption from primage duty.
SECT
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.
(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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 30.
Part IV substituted by No. 7, 1967, s. 8.
SECT
PART IV-SUPPORT DUTIES
Interpretation.
Substituted by No. 7, 1967, s. 8.
Sub-section (1) amended by No. 69, 1967, s. 15.
30. (1) In this Part-
''goods dutiable under this Part'' means goods-
(a) to which an item in the Fourth Schedule applies; and
(b) the landed cost of which is less than-
(i) the support value of the goods; or
(ii) if a rate of duty set out in column 6 of the item in the Fourth
Schedule that applies to the goods is referred to in that column as a
temporary duty and the rate has not ceased to operate by virtue of section 34
of this Act-the temporary support value of the goods;
''support value'', in relation to goods to which an item in the Fourth
Schedule applies, means the amount ascertained in respect of the goods by
reference to the rate set out in column 4 of that item;
''support value differential'', in relation to goods dutiable under this
Part, means the amount by which the support value of the goods exceeds the
landed cost of the goods;
''temporary support value'', in relation to goods to which an item in the
Fourth Schedule applies, means the amount ascertained in respect of the goods
by reference to the rate set out in column 5 of that item;
''temporary support value differential'', in relation to goods dutiable
under this Part, means the amount by which the temporary support value of the
goods exceeds the landed cost of the goods.
(2) For the purposes of this Part, an item in the Fourth Schedule shall be
deemed to apply to goods if-
(a) the tariff classification in the First Schedule that applies to the
goods is specified in column 2 of that item; and
(b) the goods are included in the class of goods specified in column 3 of
that item.
(3) Where sub-item 38.19.9 in the First Schedule applies to any goods, then,
for the purposes of paragraph (a) of the last preceding sub-section, the
tariff classification in the First Schedule that applies to the goods shall be
deemed to be such tariff classification as would apply to the goods if they
consisted wholly of the constituent that, in the opinion of the Minister,
gives to the goods their essential character.
(4) Where the letters ''SVD'' are specified in column 6 of an item in the
Fourth Schedule, those letters shall, in relation to goods to which the item
applies, be read as a reference to the support value differential of the
goods, and where the letters ''TSVD'' are specified in column 6 of an item in
that Schedule, those letters shall, in relation to goods to which the item
applies, be read as a reference to the temporary support value differential of
the goods.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 31.
Landed cost.
SECT
Inserted by No. 7, 1967, s. 8.
31. (1) For the purposes of this Part, the landed cost of goods that have
been exported to Australia is, subject to the next succeeding sub-section, an
amount, expressed in Australian currency, equal to the sum of-
(a) the FOB price of the goods;
(b) any charges or costs in respect of transporting the goods from the
country of export to Australia and insuring the goods while being so
transported; and
(c) any duties of Customs payable in respect of the goods under this Act,
other than under this Part.
Amended by No. 18, 1972, s. 4.
(2) Where the Minister is of opinion that there are reasonable grounds for
believing that, in relation to any goods, the amount of any charge or cost
referred to in paragraph (b) of the last preceding subsection was fixed, or
other action was taken or other arrangements were made, with a view to
reducing the amount of support duty payable in respect of the goods or to
ensuring that no support duty is payable in respect of the goods, the Minister
may determine an amount to be the landed cost 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 landed cost of
the goods in accordance with the last preceding sub-section if the amount of
that charge or cost had not been fixed, or that other action had not been
taken or those other arrangements had not been made, with that view.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 32.
Imposition of support duties.
SECT
Inserted by No. 7, 1967, s. 8.
Sub-section (1) amended by No. 69, 1967, s. 16.
32. (1) Subject to sub-section (1) of section 17A, and sub-section (1) of
section 33A, of this Act, duties of Customs are, in addition to any other
duties of Customs, imposed, in accordance with this Part, on goods dutiable
under this Part imported into Australia, whether before, on or after the date
on which this Part comes into operation.
(2) The last preceding sub-section does not apply to goods imported into
Australia before the date on which this Part comes into operation unless they
are entered, or again entered, for home consumption on or after that date.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 33.
Rates of support duties.
SECT
Inserted by No. 7, 1967, s. 8.
33. The support duty in respect of goods shall be ascertained by reference
to the rate of duty set out in column 6 of the item in the Fourth Schedule
that applies to the goods.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 33A.
Part IVA inserted by No. 69, 1967, s. 17.
SECT
PART IVA-SPECIAL RATES OF DUTY
Special rates of duty.
Inserted by No. 69, 1967, s. 17.
33A. (1) Where an item in Part I of the Second Schedule applies to goods and
the amount of duty applicable to the goods under that item is less than the
sum of the amount of duty ascertained in respect of the goods in accordance
with Part II of this Act and the amount of any primage duty and the amount of
any support duty that, but for this section, would be payable in respect of
the goods, then, subject to this section-
(a) the duty payable under Part II of this Act in respect of the goods is,
in lieu of the amount that but for this section would be so payable, the
amount of duty applicable to the goods under the item in Part I of the Second
Schedule that applies to the goods or, if no duty is applicable to the goods
under that item, no duty is payable in respect of the goods under Part II of
this Act; and
(b) no primage duty or support 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 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 the last-mentioned 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 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
(b) 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.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 33B.
Application of items 5 and 6 in Part I of Second Schedule.
SECT
Inserted by No. 69, 1967, s. 17. Sub-section (1) substituted by No. 63, 1972,
s. 3.
33B. (1) Sub-section (1) of the last preceding section does not apply in
respect of goods that are intended for the use of a person to whom item 5 or
item 6 in Part I of the Second Schedule applies where any other goods of the
same kind, or of a similar kind, that have been imported into Australia were,
at the time when they were entered for home consumption, intended for the use
of the person and the Minister, by instrument in writing, declares that, in
his opinion, the reasonable requirements of the person have adequately been
met by the other goods.
Amended by No. 63, 1972, s. 3; and No. 216, 1973, s. 3.
(2) Sub-section (1) of the last preceding section does not apply in respect
of goods for the use of a person to whom item 5 or item 6 in Part I of the
Second Schedule applies unless-
(a) the person for whose use the goods are intended agrees that, if the
goods are sold or otherwise disposed of in Australia or in a Territory not
forming part of the Commonwealth within two years after the date of entry of
the goods for home consumption, he will pay to the Commonwealth an amount
equal to so much (if any) as the Minister determines of the duty that, but for
that item, would have been payable in respect of the goods; and
(b) where the person so entering into an agreement has previously entered
into a similar agreement in relation to any other goods and has committed a
breach of that last-mentioned agreement-the person complies with such
conditions, if any, as the Minister, by instrument in writing, determines
(which may include a condition that the person give security, satisfactory to
the Minister, that he will comply with the first-mentioned agreement).
(3) Where the Minister is of opinion that a country does not grant in
relation to Australia exemptions from duties of customs corresponding with the
exemptions having effect in relation to that country by virtue of item 5 or
item 6 in Part I of the Second Schedule, he may, by instrument in writing
published in the Gazette, direct that that item shall not apply in relation to
that country except to such extent, if any, as is specified in the
instrument.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 33C.
Special rates of duty applicable to goods of less developed countries.
SECT
Inserted by No. 39, 1968, s. 15.
33C. (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;
(c) are imported into Australia by or on behalf of such person as is
specified in the instrument; and
(d) are imported into Australia during such period as is specified in the
instrument,
shall be treated as if they were specified in such one of items 38, 39, 40,
41, 42, 43 and 44 in Part I of the Second Schedule as is specified in the
instrument.
(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, 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 Second Schedule.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 34.
Temporary rates.
SECT
PART V-MISCELLANEOUS
Part V inserted by No. 7, 1967, s. 8.
Substituted by No. 170, 1973, s. 5.
34. (1) Where a rate of duty set out in column 3 or column 4 of the First
Schedule, in column 6 of the Fourth Schedule or in column 4 of the Fifth
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 administering the Industries Assistance
Commission Act 1973 received or receives the report of the Industries
Assistance Commission upon the reference to that Commission or to the Tariff
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 sub-section (1), a notification in the Gazette by
the Minister administering the Industries Assistance Commission Act 1973,
under sub-section (4) of section 29 of that Act, of the fact that he has
received the report of the Industries Assistance Commission upon a particular
reference and of the date upon which he received that report is conclusive
evidence of the matters so notified.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 35.
Concentrates, &c.
SECT
Inserted by No. 7, 1967, s. 8.
35. (1) The Minister may direct that, for the purposes of this Act-
(a) such goods, being goods consisting of a concentrate, as are specified
in the direction; or
(b) goods included in such class of concentrates as is specified in the
direction,
shall be treated as if they were such quantity of the goods of which they are
a concentrate as is equal to the quantity of those goods into which they could
be converted.
(2) The Minister may, in a direction under the last preceding sub-section,
declare that, for the purposes of the direction, the quantity of goods into
which goods consisting of a concentrate can be converted-
(a) shall be determined in a specified manner; or
(b) shall be determined by the Collector having regard to the degree of
concentration of the concentrate.
(3) A direction under sub-section (1) of this section in respect of a class
of concentrates shall be given by order published in the Gazette.
(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.
(5) The Minister may, by order published in the Gazette, revoke an order
under sub-section (3) of this section.
(6) 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.
(7) In this section, ''concentrate'' includes an essence or condensate, or
any similar goods.
CUSTOMS TARIFF ACT 1966-1973 - SECT. 36.
Orders.
SECT
Inserted by No. 7, 1967, s. 8.
36. (1) In this section, ''order'' means an order under section 10, 11, 20,
29 or 35 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
1901-1966 (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 1901-1966 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.
-----------
CUSTOMS TARIFF ACT 1966-1973 - FIRST SCHEDULE
SCH
THE SCHEDULES
Substituted by No. 135, 1972; amended by Nos. 135 and 136, 1972; and No. 147,
1973.
FIRST SCHEDULE
Sections 14, 16, 17
etc.
PART I
Rules for the Interpretation of the First Schedule.
1. (1) 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, subject to sub-rule (3) of
this rule, be had to the terms of items (including sub-items, paragraphs and
sub-paragraphs) and of notes to Divisions and Chapters and, except where those
terms otherwise require, to rules 2, 3 and 4 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 goods of a particular kind shall be read as
including a reference to-
(a) goods that are imported in an incomplete or in an unfinished state but
have the essential character of goods of that kind; and
(b) goods that are imported in an unassembled or in a disassembled state
but, if assembled, would be goods of that kind or would be goods to which
paragraph (a) of this sub-rule applies.
(2) 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 a mixture or combination of that material or substance with
another material or substance or with other materials or substances.
(3) A reference in an item (including a reference in a sub-item, paragraph
or sub-paragraph) to goods consisting of a specific material or substance
shall be read as a reference to goods consisting wholly or partly of that
material or substance.
(4) For the purpose of ascertaining whether an item, sub-item, paragraph or
sub-paragraph 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.
3. (1) Where, 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, subject to sub-rule (2)
of this rule, 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
sub-rule;
(ii) the goods are mixtures or composite goods that consist of different
materials or are made up of different components; and
(iii) one material or component 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 that applies to the
goods cannot be ascertained in accordance with paragraph (a) or paragraph (b)
of this sub-rule, the item, sub-item, paragraph or sub-paragraph, as the case
may be, that applies to the goods is that under which the greatest amount of
duty is payable in respect of the goods or, if there are two or more items,
sub-items, paragraphs or sub-paragraphs under which the greatest amount of
duty is payable, that one of those items,
sub-items, paragraphs or sub-paragraphs that occurs last in Part II of
this Schedule.
(2) Where-
(a) for any reason, goods fall within 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;
and
(b) there is included in the sub-items, paragraphs or sub-paragraphs within
which the goods fall any by-law sub-item, by-law paragraph or by-law
sub-paragraph,
the sub-item, paragraph or sub-paragraph, as the case may be, that applies to
the goods is that under which no duty, or the least amount of duty, is payable
in respect of the goods or, if there are two or more sub-items, paragraphs or
sub-paragraphs under which no duty, or the least amount of duty, as the case
may be, is payable, that one of those sub-items, paragraphs or sub-paragraphs
that occurs first in Part II of this Schedule.
(3) For the purposes of sub-rule (2) of this 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 sub-paragraph shall be deemed to be a by-law sub-paragraph,
if it is expressed to apply to goods, or to a class or kind of goods, as
prescribed by by-law.
(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.
PART II
This Part is divided into Divisions and Chapters, as follows:-
DIVISION I
LIVE ANIMALS ; ANIMAL PRODUCTS
Chapter
1-Live Animals.
2-Meat and Edible Meat Offals.
3-Fish, Crustaceans and Molluscs.
4-Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal
Origin, Not Elsewhere Specified or Included.
5-Products of Animal Origin, Not Elsewhere Specified or Included.
DIVISION II
VEGETABLE PRODUCTS
6-Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and
Ornamental Foliage.
7-Edible Vegetables and Certain Roots and Tubers.
8-Edible Fruits and Nuts; Peel of Melons or Citrus Fruits.
9-Coffee, Tea, Mate'e, and Spices.
10-Cereals.
11-Products of the Milling Industry; Malt and Starches; Gluten; Inulin.
12-Oil Seeds and Oleaginous Fruit; Miscellaneous Grains, Seeds and Fruit;
Industrial and Medicinal Plants; Straw and Fodder.
13-Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in
Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts.
14-Vegetable Plaiting and Carving Materials; Vegetable Products, Not
Elsewhere Specified or Included.
DIVISION III
ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES
15-Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared
Edible Fats; Animal and Vegetable Waxes.
DIVISION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
16-Preparations of Meat, Fish, Crustaceans or Molluscs.
17-Sugars and Sugar Confectionery.
18-Cocoa and Cocoa Preparations.
19-Preparations of Cereals, Flour or Starch; Pastrycooks' Products.
20-Preparations of Vegetables, Fruit or Other Parts of Plants.
21-Miscellaneous Edible Preparations.
22-Beverages, Spirits and Vinegar.
23-Residues and Waste from the Food Industries; Prepared Animal Fodder.
24-Tobacco.
DIVISION V
MINERAL PRODUCTS
25-Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement.
26-Metallic Ores, Slag and Ash.
27-Mineral Fuels, Mineral Oils and Products of Their Distillation;
Bituminous Substances; Mineral Waxes.
DIVISION VI
PRODUCTS OF THE CHEMICAL INDUSTRY AND ALLIED INDUSTRIES
28-Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals,
of Rare Earth Metals, of Radio-active Elements and of Isotopes.
29-Organic Chemicals.
30-Pharmaceutical Products.
31-Fertilisers.
32-Tanning and Dyeing Extracts; Tannins and their Derivatives; Dyes,
Colours, Paints and Varnishes; Putty, Fillers and Stoppings; Inks.
33-Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet
Preparations.
34-Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating
Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring
Preparations, Candles and Similar Articles, Modelling Pastes and ''Dental
Waxes''.
35-Albuminoidal Substances; Glues.
36-Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain
Combustible Preparations.
37-Photographic and Cinematographic Goods.
38-Miscellaneous Chemical Products.
DIVISION VII
ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS,
AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBERS, FACTICE, AND
ARTICLES
THEREOF
39-Artificial Resins and Plastic Materials, Cellulose Esters and Ethers;
Articles thereof.
40-Rubber, Synthetic Rubbers, Factice, and Articles thereof.
DIVISION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY
AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES
OF
GUT (OTHER THAN SILK-WORM GUT)
41-Raw Hides and Skins (Other than Furskins) and Leather.
42-Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and
Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut).
43-Furskins and Artificial Fur; Manufactures thereof.
DIVISION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF
CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING
MATERIALS;
BASKETWARE AND WICKERWORK
44-Wood and Articles of Wood; Wood Charcoal.
45-Cork and Articles of Cork.
46-Manufactures of Straw, of Esparto and of Other Plaiting Materials;
Basketware and Wickerwork.
DIVISION X
PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF
47-Paper-making Material.
48-Paper and Paperboard; Articles of Paper Pulp, of Paper or of
Paperboard.
49-Printed Books, Newspapers, Pictures and Other Products of the Printing
Industry; Manuscripts, Typescripts and Plans.
DIVISION XI
TEXTILES AND TEXTILE ARTICLES
50-Silk and Waste Silk.
51-Continuous Man-Made Fibres.
52-Metallised Textiles.
53-Wool and Other Animal Hair.
54-Flax and Ramie.
55-Cotton.
56-Discontinuous Man-Made Fibres.
57-Other Vegetable Textile Materials; Paper Yarn and Woven Fabrics of Paper
Yarn.
58-Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow
Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery.
59-Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics;
Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for
Industrial Use.
60-Knitted and Crocheted Goods.
61-Articles of apparel and Clothing Accessories of Textile Fabric, other
than Knitted or Crocheted Goods.
62-Other Made Up Textile Articles.
63-Old Clothing and Other Textile Articles; Rags.
DIVISION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS, AND
PARTS THEREFOR; PREPARED FEATHERS AND ARTICLES MADE THEREWITH;
ARTIFICIAL
FLOWERS; ARTICLES OF HUMAN HAIR; FANS
64-Footwear, Gaiters and the Like; Parts for Such Articles.
65-Headgear and Parts therefor.
66-Umbrellas, Sunshades, Walking-sticks, Whips, Riding-crops, and Parts
therefor.
67-Prepared Feathers and Down and Articles made of Feathers or of Down;
Artificial Flowers; Articles of Human Hair; Fans.
DIVISION XIII
ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND
OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
68-Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of
Similar Materials.
69-Ceramic Products.
70-Glass and Glassware.
DIVISION XIV
PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED
PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71-Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled
Precious Metals, and Articles thereof; Imitation Jewellery.
72-Coin.
DIVISION XV
BASE METALS AND ARTICLES OF BASE METAL
73-Iron and Steel and Articles thereof.
74-Copper and Articles thereof.
75-Nickel and Articles thereof.
76-Aluminium and Articles thereof.
77-Magnesium and Beryllium, and Articles thereof.
78-Lead and Articles thereof.
79-Zinc and Articles thereof.
80-Tin and Articles thereof.
81-Other Base Metals Employed in Metallurgy and Articles thereof.
82-Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts
therefor.
83-Miscellaneous Articles of Base Metal.
DIVISION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT;
PARTS THEREFOR
84-Boilers, Machinery and Mechanical Appliances; Parts therefor.
85-Electrical Machinery and Equipment; Parts therefor.
DIVISION XVII
VEHICLES, AIRCRAFT, AND PARTS THEREFOR; VESSELS AND CERTAIN
ASSOCIATED TRANSPORT EQUIPMENT
86-Railway and Tramway Locomotives, Rolling-stock and Parts therefor;
Railway and Tramway Track Fixtures and Fittings; Traffic-Signalling Equipment
of All Kinds (Not Electrically Powered).
87-Vehicles, Other Than Railway or Tramway Rolling Stock, and Parts
therefor.
88-Aircraft and Parts therefor; Parachutes; Catapults and Similar Aircraft
Launching Gear; Ground Flying Trainers.
89-Ships, Boats and Floating Structures.
DIVISION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND
RECORDERS AND
REPRODUCERS, MAGNETIC; PARTS THEREFOR
90-Optical, Photographic, Cinematographic, Measuring, Checking, Precision,
Medical and Surgical Instruments and Apparatus; Parts therefor.
91-Clocks and Watches and Parts therefor.
92-Musical Instruments; Sound Recorders and Reproducers; Television Image
and Sound Recorders and Reproducers, Magnetic; Parts and Accessories for Such
Articles.
DIVISION XIX
ARMS AND AMMUNITION; PARTS THEREFOR
93-Arms and Ammunition; Parts therefor.
DIVISION XX
MISCELLANEOUS MANUFACTURED ARTICLES
94-Furniture and Parts therefor; Bedding, Mattresses, Mattress Supports,
Cushions and Similar Stuffed Furnishings.
95-Articles and Manufactures of Carving or Moulding Material.
96-Brooms, Brushes, Feather Dusters, Powder-Puffs and Sieves.
97-Toys, Games and Sports Requisites; Parts therefor.
98-Miscellaneous Manufactured Articles.
DIVISION XXI
WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES
99-Works of Art, Collectors' Pieces, and Antiques.
Descriptions of Goods and Rates of Duty
DIVISION I
LIVE ANIMALS; ANIMAL PRODUCTS
Chapter 1-Live Animals
NOTES
1. A reference in this Chapter to ''live animals'' includes all live
animals other than-
(a) fish, crustaceans and molluscs falling within item 03.01 or 03.03;
(b) goods falling within item 30.02; or
(c) animals falling within item 97.08.
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
Preferential No. Goods General
Rate 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
------------------------------------------------------------------------------
--
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;
(c) animal blood falling within item 05.15;
(d) animal fat (other than goods falling within item 02.05) falling within
an item in Chapter 15.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate 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 $0.055 per
kg $0.055
per
kg
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
$0.055 per
kg 5%, and
$0.026
per
kg
02.03 * Poultry liver, fresh, chilled, frozen,
salted or in brine 27 1/2% 17
1/2%
02.04 * Other meat and edible meat offals,
fresh, chilled or frozen $0.055 per
kg $0.026
per
kg
02.05 * Pig fat free of lean meat and poultry
fat (not rendered or solvent-extracted),
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 $0.046 per
kg $0.046
per
kg
------------------------------------------------------------------------------
--
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;
(c) caviar and caviar substitutes falling within item 16.04.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
03.01 * Fish, fresh (live or dead), chilled or
frozen:
03.01.1 - Live Free Free
03.01.2 - Trout, dead, as follows:- $0.22 per kg $0.22
per
kg
(a) brown trout (that is to say,
Salmo trutta);
(b) brook trout (that is to say,
Salvelinus fontinalis);
(c) rainbow trout (that is to say,
Salmo gairdnerii)
03.01.9 - Other $0.017 per
kg $0.017
per
kg
03.02 * Fish, dried, salted or in brine; smoked
fish, whether or not cooked before or
after the smoking process:
03.02.1 - Packed in air-tight cans, bottles,
jars or similar containers Free Free
03.02.9 - Other $0.008 per
kg $0.008
per
kg
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 - Shrimps and prawns, not being dried,
salted or in brine; shrimp and prawn
meat, fresh, chilled or frozen $0.22 per kg $0.22
per
kg
03.03.9 - Other $0.018 per
kg $0.018
per
kg
------------------------------------------------------------------------------
-- Chapter 4-Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of
Animal
Origin, Not Elsewhere Specified or Included
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
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
04.01 * Milk and cream, fresh, not concentrated
or sweetened $0.046 per
kg $0.026
per
kg
04.02 * Milk and cream, preserved, concentrated
or sweetened $0.073 per
kg $0.042
per
kg
04.03 * Butter $0.128 per
kg $0.11
per
kg
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 284 grams $0.11 per kg $0.11
per
kg
04.04.9 - Other $0.128 per
kg $0.11
per
kg
04.05 * Birds' eggs and egg yolks, fresh, dried
or otherwise preserved, sweetened or not $0.165 per
kg $0.165
per
kg
04.06 * Natural honey $0.037 per
kg $0.02
per
kg
04.07 * Edible products of animal origin, not
falling within any other item Free Free
------------------------------------------------------------------------------
--
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);
(c) animal textile materials (other than horsehair or horsehair waste)
falling within an item in Division XI;
(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
Preferential No. Goods General
Rate 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 - Hair, curled, of a kind commonly used
for upholstery purposes; brushmakers'
mixtures 35% 171/2%
05.02.9 - Other Free Free
05.03 * Horsehair and horsehair waste, whether
or not put up on a layer or between two
layers of other material:
05.03.1 - Hair, curled, of a kind commonly used
for upholstery purposes; brushmakers'
mixtures or drafts 35% 171/2%
05.03.9 - Other Free Free
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 Free Free
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 121/2% 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
------------------------------------------------------------------------------
--
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) Goods 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
Preferential No. Goods General
Rate 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
------------------------------------------------------------------------------
--
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, sweet peppers, fennel, parsley, chervil, tarragon, cress, sweet
marjoram (Majorana hortensis or Origanum majorana), horse-radish and garlic.
2. The following goods do not fall within this Chapter:-
(a) ground sweet peppers falling within item 09.04;
(b) goods falling within item 11.03 or 11.05.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
07.01 * Vegetables, fresh or chilled:
07.01.1 - Onions $32.48 per
t, less 1%
for each $1
by which the
FOB price
exceeds $53
per t $28.54
per
t, less
1%
for each
$1
by which
the FOB
price
exceeds
$53
per t
07.01.2 - Potatoes $4.92 per t $3.69 per
t
07.01.3 - Mushrooms 35% 35%
07.01.9 - Other $0.004 per
kg $0.002
per
kg
07.02 * Vegetables (whether or not cooked),
preserved by freezing:
07.02.1 - Beans and peas $0.276 per
kg, less
662/3% of
the FOB
price $0.276
per
kg, less
662/3%
of
the FOB
price
07.02.9 - Other $0.004 per
kg $0.002
per
kg
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
4.6 litres $0.033 per 1 $0.025
per
1
07.03.9 - Other $0.071 per 1 $0.049
per
1
07.04 * Dried, dehydrated or evaporated
vegetables, whole, cut, sliced, broken or
in powder, but not further prepared:
07.04.1 - Tomatoes $1.41 per kg $0.77
per
kg
07.04.2 - Herbs, put up for household use 30% 121/2%
07.04.3 - Other herbs; mushrooms Free Free
07.04.9 - Other $0.55 per kg $0.33
per
kg
07.05 * Dried leguminous vegetables, shelled,
whether or not skinned or split:
07.05.1 - Beans of the species Phaseolus
vulgaris:
07.05.11 - - For cultivation $0.11 per kg $0.11
per
kg
07.05.19 - - Other 35% 35%
07.05.2 - Beans (other than beans to which
sub-item 07.05.1 applies) and peas,
pricked, slit or subjected to any similar
process designed to facilitate
dehydration and subsequent hydration $0.55 per kg $0.33
per
kg
07.05.3 - Peas, split $0.013 per
kg $0.007
per
kg
07.05.4 - Lentils, split $0.004 per
kg $0.004
per
kg
07.05.9 - Other $0.002 per
kg $0.002
per
kg
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 $0.004 per
kg $0.002
per
kg
------------------------------------------------------------------------------
--
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
Preferential No. Goods General
Rate 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 $0.055 per
kg $0.055
per
kg
08.01.2 - Bananas; pineapples; mangoes; guavas;
avocados; mangosteens $0.013 per
kg $0.004
per
kg
08.01.3 - Coconuts, whole Free Free
08.01.4 - Other coconuts $0.037 per
kg $0.037
per
kg
08.01.5 - Brazil nuts; cashew nuts in the shell $0.055 per
kg $0.055
per
kg
08.01.6 - Cashew nuts not in the shell $0.081 per
kg $0.055
per
kg
08.02 * Citrus fruits, fresh or dried $0.018 per
kg $0.007
per
kg
08.03 * Figs, fresh or dried $0.081 per
kg $0.081
per
kg
08.04 * Grapes, fresh or dried $0.11 per kg $0.082
per
kg
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 $0.037 per
kg $0.026
per
kg
08.05.19 - - Other $0.072 per
kg $0.055
per
kg
08.05.2 - Almonds 15% 15%
08.05.9 - Other:
08.05.91 - - In the shell $0.055 per
kg $0.026
per
kg
08.05.99 - - Other $0.11 per kg $0.055
per
kg
08.06 * Apples, pears and quinces, fresh $0.013 per
kg $0.004
per
kg
08.07 * Stone fruit, fresh $0.013 per
kg $0.004
per
kg
08.08 * Berries, fresh:
08.08.1 - Pulped $0.137 per l $0.073
per
l
08.08.9 - Other $0.013 per
kg $0.004
per
kg
08.09 * Other fruit, fresh:
08.09.1 - Passionfruit pulp $0.25 per l $0.20 per
l
08.09.9 - Other $0.013 per
kg $0.004
per
kg
08.10 * Fruit (whether or not cooked),
preserved by freezing, not containing
added sugar:
08.10.1 - Passionfruit pulp $0.25 per l $0.20 per
l
08.10.2 - Pulp, not being goods falling within
the last preceding sub-item $0.137 per l $0.073
per
l
08.10.9 - Other $0.013 per
kg $0.004
per
kg
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 $0.25 per l $0.20 per
l
08.11.2 - Cherries:
08.11.21 - - As prescribed by by-law Free Free
08.11.29 - - Other A temporary
duty of
$0.13 per
kg; from and
including
the date
after the
date on
which the
temporary
rate ceases
to
operate-Free A
temporary
duty of
$0.13
per
kg; from
and
including
the date
after
the
date on
which
the
temporary
rate
ceases
to
operate-Free
08.11.9 - Other $0.093 per l $0.049
per
l
08.12 * Fruit, dried, not falling within item
08.01, 08.02, 08.03, 08.04 or 08.05 $0.11 per kg $0.082
per
kg
08.13 * Peel of melons and citrus fruits,
fresh, frozen, dried, or provisionally
preserved in brine, in sulphur water or
in other preservative solutions $0.11 per kg $0.082
per
kg
------------------------------------------------------------------------------
--
Chapter 9-Coffee, Tea, Mate' 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 sweet peppers, falling within an item in Chapter 7;
(b) goods falling within item 12.07;
(c) mixtures containing goods falling within an item referred to in the
last preceding note and other goods-
(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
Preferential No. Goods General
Rate 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 Free Free
09.01.19 - - Other $0.093 per
kg $0.093
per
kg
09.01.9 - Other $0.165 per
kg $0.165
per
kg
09.02 * Tea:
09.02.1 - In packs of a weight not exceeding 10
kilograms $0.037 per
kg $0.037
per
kg
09.02.9 - Other Free Free
09.03 * Mate'e Free Free
09.04 * Pepper of the genus Piper; pimento of
the genus Capsicum or the genus Pimenta:
09.04.1 - Ground $0.073 per
kg $0.055
per
kg
09.04.9 - Other 10% Free
09.05 * Vanilla 121/2% Free
09.06 * Cinnamon and cinnamon-tree flowers 121/2% Free
09.07 * Cloves (whole fruit, cloves and stems) 10% Free
09.08 * Nutmeg, mace and cardamoms 10% Free
09.09 * Seeds of anise, badian, fennel,
coriander, cumin, caraway and juniper Free Free
09.10 * Thyme, saffron and bay leaves; other
spices:
09.10.1 - Green ginger, not in liquid $0.073 per
kg, and 10% $0.073
per
kg
09.10.2 - Dry ginger, unground, as prescribed by
by-law 121/2% Free
09.10.3 - Dry ginger, unground, not being goods
falling within a preceding sub-item of
this item $0.77 per
kg, less
621/2%; or,
if higher,
121/2% $0.77
per
kg, less
75%
09.10.4 - Ginger, in packs, in liquid $0.386 per
kg,
calculated
by reference
to the total
weight of
contents,
less 50% $0.386
per
kg,
calculated
by
reference
to the
total
weight
of
contents,
less 50%
09.10.5 - Ginger, not being goods falling within
a preceding sub-item of this item $0.77 per
kg, less
621/2%; or,
if higher,
$0.018 per
kg $0.754
per
kg, less
671/2%
09.10.6 - Curry paste or powder $0.055 per
kg $0.042
per
kg
09.10.9 - Other:
09.10.91 - - Ground $0.073 per
kg $0.055
per
kg
09.10.99 - - Other Free Free
------------------------------------------------------------------------------
--
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
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
10.01 * Wheat and maslin $0.004 per
kg Free
10.02 * Rye $0.003 per
kg $0.002
per
kg
10.03 * Barley $0.004 per
kg $0.003
per
kg
10.04 * Oats $0.003 per
kg $0.002
per
kg
10.05 * Maize $0.008 per
kg, and 10% $0.004
per
kg, and
5%
10.06 * Rice $0.028 per
kg $0.021
per
kg
10.07 * Buckwheat, millet, canary seed and
grain sorghum; other cereals Free Free
------------------------------------------------------------------------------
--
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) flours and meal prepared for use as infants' food or for dietetic or
culinary purposes falling within item 19.02;
(c) goods falling within item 19.05;
(d) goods falling within an item in Chapter 30;
(e) starches having the character of goods falling within item 33.06.
2. (1) Goods produced from the milling of a cereal of a kind specified
hereunder do not fall within this Chapter unless-
(a) the starch content of the dry product, determined by the modified Ewers
polarimetric method, exceeds 45 per centum by weight of the dry product; and
(b) the ash content of the dry product does not exceed such percentage by
weight of the dry product (excluding the weight of any added minerals) as is
specified hereunder in relation to the cereal.
Ash Cereal
Content
Wheat
2.5% Rye
2.5% Barley
3.0% Oats
5.0% Maize
2.0% Sorghum
2.0% Rice
1.6% Buckwheat
4.0%
(2) Flour made from a cereal of a kind specified in the last preceding
sub-note does not fall within item 11.01 unless-
(a) in the case of flour made from maize or sorghum-not less than 90 per
centum by weight of the flour is capable of passing through a silk gauze, or
man-made textile sieve, having an aperture size of 500 microns; and
(b) in any other case-not less than 80 per centum by weight of the flour is
capable of passing through a silk gauze, or man-made textile sieve, having an
aperture size of 315 microns.
(3) Goods which comply with sub-note (1) above but to which sub-note (2)
does not apply, fall within item 11.02.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
11.01 * Cereal flours $0.028 per
kg $0.021
per
kg
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 $0.014 per
kg $0.007
per
kg
11.03 * Flours of the leguminous vegetables
falling within item 07.05 $0.014 per
kg $0.007
per
kg
11.04 * Flours of fruits falling within an item
in Chapter 8 $0.11 per kg $0.08
per
kg
11.05 * Flour, meal and flakes of potato $0.55 per kg $0.33
per
kg
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 $0.015 per
kg $0.009
per
kg
11.08 * Starches; inulin:
11.08.1 - Potato starch Free Free
11.08.2 - Maize starch $0.03 per kg $0.02
per
kg
11.08.9 - Other $0.055 per
kg $0.026
per
kg
11.09 * Wheat gluten, whether or not dried Free Free
------------------------------------------------------------------------------
-- 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 olives or goods falling within item 08.01.
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 an item in
Chapter 7, 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;
(c) goods falling within an item in Chapter 33;
(d) goods falling within item 38.11.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
12.01 * Oil seeds and oleaginous fruit, whole
or broken:
12.01.1 - Ground-nuts (peanuts) and ground-nut
kernels $0.148 per
kg $0.093
per
kg
12.01.9 - Other Free Free
12.02 * Flours (other than mustard flour), and
meals, of oil seeds or oleaginous fruit,
non-defatted Free Free
12.03 * Seeds, fruit and spores, of a kind used
for for sowing:
12.03.1 - Put up for retail sale 30% 121/2%
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 $0.093 per
kg $0.093
per
kg
12.06 * Hop cones and lupulin $0.22 per kg $0.082
per
kg
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; dried herbs, non-medicinal;
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 221/2% 10%
12.07.99 - - Other 71/2% 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
------------------------------------------------------------------------------
-- 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
sucrose or is put up as confectionery falling within item 17.04;
(b) goods falling within item 19.01;
(c) goods falling within item 21.02;
(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) goods falling within item 29.13 or 29.41;
(f) goods falling within item 30.03 or blood grouping reagents falling
within item 30.05;
(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
Preferential No. Goods General
Rate 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; crude liquorice Free Free
13.03.2 - Capsicin 10%, and
$0.403 per
kg 5%, and
$0.302
per
kg
13.03.3 - Gingerin $10.80 per
kg, less
621/2%; or,
if higher,
121/2% $10.80
per
kg, less
75%
13.03.4 - Extracts of hops 45%; or, if
higher, 10%,
and $0.937
per kg 25%; or,
if
higher,
5%,
and
$0.606
per kg
13.03.9 - Other 71/2% Free
------------------------------------------------------------------------------
-- 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 as textile materials;
(c) chipwood falling within item 44.09;
(d) goods falling within item 44.12 or 96.03.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate 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 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 $0.018 per
kg $0.013
per
kg
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
------------------------------------------------------------------------------
--
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;
(c) goods falling within item 23.01 or 23.04;
(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. Where a mixture of oils falls within item 15.04, the mixture shall, for
the purposes of that item, be deemed to consist wholly of-
(a) if one only of the oils is an oil of a kind referred to in that
item-that oil;
(b) if two or more of the oils are oils of that kind and there is a greater
quantity, by weight, of one of those oils than of any other-the oil of which
there is a greater quantity; or
(c) in any other case-such one of those oils as the Minister directs.
4. In the last preceding note, a reference to oils shall be read as
including a reference to fats.
5. (1) Where a mixture of castor oil and another oil or of castor oil and
other oils falls within sub-item 15.07.1, the mixture shall, for the purposes
of that sub-item, be deemed to consist-
(a) if the mixture contains more than 50 per centum by weight of castor
oil-wholly of castor oil; or
(b) in any other case-wholly of the other oil or the principal oil, as the
case may be.
(2) In this note, ''the principal oil'', in relation to a mixture of castor
oil and other oils, means-
(a) where there is an oil of which there is a greater quantity, by weight,
than the other oil or each of the other oils-that oil; or
(b) in any other case-such one of those oils as the Minister directs, not
being an oil of which there is a lesser quantity, by weight, than another
oil.
(3) A reference to an oil in paragraph (a) or (b) of the last preceding
sub-note is a reference to an oil other than castor oil.
6. Where a mixture of oils falls within item 15.07, being oil to which
sub-item 15.07.1 does not apply, the mixture shall, for the purposes of a
sub-item in item 15.07, be deemed to consist wholly of-
(a) if one only of the oils is an oil of a kind referred to in that
sub-item-that oil;
(b) if two or more of the oils are oils of that kind and there is a greater
quantity, by weight, of one of those oils than of any other-the oil of which
there is a greater quantity; or
(c) in any other case-such one of those oils as the Minister directs.
7. Where a mixture of oils falls within item 15.08, the mixture shall, for
the purposes of that item, be deemed to consist wholly of-
(a) if one only of the oils is an oil of a kind referred to in that
item-that oil;
(b) if two or more of the oils are oils of that kind and there is a greater
quantity, by weight, of one of those oils than of any other-the oil of which
there is a greater quantity; or
(c) in any other case-such one of those oils as the Minister directs.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
15.01 * Lard, other pig fat and poultry fat,
rendered or solvent-extracted 171/2% 10%
15.02 * Fats of bovine cattle, sheep or goats,
unrendered; rendered or solvent-extracted
fats (including premier jus) obtained
from those unrendered fats 171/2% 71/2%
15.03 * Lard stearin, oleostearin and tallow
stearin; lard oil, oleo-oil and tallow
oil, not emulsified or mixed or prepared
in any way 171/2% 10%
15.04 * Fats and oils, of fish and marine
mammals, whether or not refined:
15.04.1 - Whale oil $0.015 per 1 $0.008
per
1
15.04.2 - Seal oil; unrefined fish oils $0.002 per 1 Free
15.04.3 - Cod liver oil, refined $0.01 per 1 Free
15.04.9 - Other $0.016 per 1 $0.011
per
1
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) $0.016 per 1 $0.011
per
1
15.07 * Fixed vegetable oils, fluid or solid,
crude, refined or purified:
15.07.1 - Japan wax; myrtle wax; vegetable
tallows; oil, or a mixture of oils, of
any of the following kinds (not including
a mixture containing an oil of another
kind):-
(a) almond oil;
(b) apricot kernel oil;
(c) avocado oil;
(d) babassu oil;
(e) castor oil;
(f) coconut oil;
(g) oiticica oil;
(h) palm kernel oil;
(i) palm oil;
(j) pumpkin seed oil;
(k) sesame oil;
(l) tung oil;
(m) walnut oil;
(n) wheat germ oil:
15.07.11 - - Castor oil $10.33 per t Free
15.07.19 - - Other Free Free
15.07.2 - Olive oil $0.09 per 1 $0.08 per
l
15.07.3 - Maize oil; peanut oil; soya bean oil;
rapeseed oil $93.50 per t $62 per
t
15.07.9 - Other oil $93.50 per t $93.50
per
t
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 - Epoxidised vegetable oil 40% 40%,
less
$3.94 per
t
15.08.2 - Linseed oil and rapeseed oil, not
being goods falling within sub-item
15.08.1 $93.50 per t $93.50
per
t
15.08.3 - Safflower seed oil and soya bean oil,
not being goods falling within sub-item
15.08.1 $93.50 per t $89.56
per
t
15.08.4 - Castor oil, dehydrated, not being
goods falling within sub-item 15.08.1 $10.33 per t Free
15.08.5 - Other vegetable paint oils Free Free
15.08.6 - Other vegetable oils $5.90 per t Free
15.08.7 - Animal oils $0.005 per 1 Free
15.09 * Degras 271/2% 121/2%
15.10 * Fatty acids; acid oils from refining;
fatty alcohols:
15.10.1 - Fatty acids of vegetable origin; olive
oil fatty acids; tall oil fatty acids 40% 30%
15.10.2 - Oleic acid; stearic acid 25% 25%,
less
$0.002
per
kg
15.10.3 - Fatty alcohols 25% 15%
15.10.9 - Other 71/2% Free
15.11 * Glycerol and glycerol lyes:
15.11.1 - Crude glycerol; glycerol lyes 71/2% Free
15.11.9 - Other 25% 15%
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 $0.018 per
kg Free
15.13 * Margarine, imitation lard and other
prepared edible fats:
15.13.1 - Margarine and similar butter
substitutes $0.128 per
kg $0.11
per
kg
15.13.9 - Other $0.073 per
kg $0.042
per
kg
15.14 * Spermaceti, crude, pressed or refined,
whether or not coloured $0.026 per
kg $0.013
per
kg
15.15 * Beeswax and other insect waxes, whether
or not coloured $0.082 per
kg $0.013
per
kg
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 171/2% 10%
------------------------------------------------------------------------------
--
DIVISION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
Chapter 16-Preparations of Meat, Fish, Crustaceans or Molluscs
NOTES
1. Meat, meat offal, fish, crustaceans or molluscs falling within an item
in Chapter 2 or 3 do not fall within this Chapter.
2. For the purposes of sub-item 16.04.2, the weight by reference to which
duty in respect of goods is to be calculated is the total weight of the
contents of the cans, bottles, jars or other containers in which the goods are
packed.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
16.01 * Sausages, and the like, of meat, meat
offal or animal blood 10%, and
$0.11 per kg 5%, and
$0.042
per
kg
16.02 * Other prepared or preserved meat or
meat offal:
16.02.1 - Brawns, jellies, pastes and the like 271/2% 171/2%
16.02.9 - Other 10%, and
$0.11 per kg 5%, and
$0.042
per
kg
16.03 * Meat extracts and meat juices; fish
extracts:
16.03.1 - Meat extracts and meat juices 71/2% Free
16.03.2 - Fish extracts 321/2% 171/2%
16.04 * Prepared or preserved fish, including
caviar and caviar substitutes:
16.04.1 - Fish balls, cakes, sausages and the
like; potted or concentrated fish; fish
pastes; caviar; caviar substitutes; fish
roe 321/2% 171/2%
16.04.2 - Goods packed in air-tight cans,
bottles, jars or similar containers, not
being goods falling within the last
preceding sub-item:
16.04.21 - - Salmon $0.026 per
kg, and, if
the FOB
price per kg
is less than
$0.99, an
amount per
kg equal to
two-thirds
of the
difference Free,
or,
if the
FOB
price
per
kg is
less
than
$0.99,
an
amount
per kg
equal to
two-thirds
of the
difference
16.04.22 - - Tuna $0.293 per
kg $0.258
per
kg
16.04.23 - - Sardines, sild, brisling and similar
small immature fish $0.018 per
kg Free
16.04.24 - - Cutlets, chunks, flakes or solid
pack, other than of salmon or tuna $0.165 per
kg $0.128
per
kg
16.04.29 - - Other $0.037 per
kg Free
16.04.9 - Other $0.018 per
kg $0.018
per
kg
16.05 * Crustaceans and molluscs, prepared or
preserved:
16.05.1 - Potted or concentrated; extracts;
pastes 321/2% 171/2%
16.05.2 - Shrimps, prawns, shrimp meat and prawn
meat, not packed in air-tight cans,
bottles, jars or similar containers, not
being goods falling within the last
preceding sub-item $0.22 per kg $0.22
per
kg
16.05.9 - Other Free Free
------------------------------------------------------------------------------
--
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) goods 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
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
17.01 * Beet sugar and cane sugar, solid $0.026 per
kg $0.02
per
kg
17.02 * Other sugars; sugar syrups; artificial
honey (whether or not mixed with natural
honey); caramel:
17.02.1 - Lactose; lactose syrups 321/2% 121/2%
17.02.2 - Glucose; glucose syrups $0.033 per
kg $0.013
per
kg
17.02.3 - Caramel $0.042 per
kg $0.026
per
kg
17.02.9 - Other $0.026 per
kg $0.02
per
kg
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%
17.04.2 - Nut pastes and meals $0.11 per kg $0.055
per
kg
17.04.9 - Other 471/2% 221/2%
17.05 * Flavoured or coloured sugars, syrups
and molasses, but not including fruit
juices containing added sugar in any
proportion $0.053 per
kg $0.033
per
kg
------------------------------------------------------------------------------
--
Chapter 18-Cocoa and Cocoa Preparations
NOTE
Goods containing cocoa or chocolate 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
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
18.01 * Cocoa beans, whole or broken, raw or
roasted Free Free
18.02 * Cocoa shells, husks, skins and waste Free Free
18.03 * Cocoa paste (in bulk or in block),
whether or not defatted $0.018 per
kg $0.013
per
kg
18.04 * Cocoa butter (fat or oil) $0.037 per
kg $0.018
per
kg
18.05 * Cocoa powder, unsweetened $0.072 per
kg $0.037
per
kg
18.06 * Chocolate and other food preparations
(including sugar confectionery)
containing cocoa 471/2% 221/2%
------------------------------------------------------------------------------
--
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;
(c) goods falling within an item in Chapter 30.
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
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
19.01 * Malt extract $0.046 per
kg $0.026
per
kg
19.02 * Preparations of flour, meal, 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 $0.055 per
kg $0.026
per
kg
19.02.9 - Other 30% 121/2%
19.03 * Macaroni, spaghetti and similar
products $0.055 per
kg $0.013
per
kg
19.04 * Tapioca and sago; tapioca and sago
substitutes obtained from potato or other
starches 10% Free
19.05 * Puffed rice, corn flakes and similar
prepared foods obtained by the swelling
or roasting of cereals or cereal products 30% 121/2%
19.06 * Communion wafers, empty cachets of a
kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar
products $0.033 per
kg Free
19.07 * Bread, ships' biscuits and other
ordinary bakers' wares, not containing
added sugar, honey, eggs, fats, cheese or
fruit $0.033 per
kg Free
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 471/2% 221/2%
19.08.19 - - Other $0.033 per
kg Free
19.08.9 - Other 30% 121/2%
------------------------------------------------------------------------------
--
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 items 20.01 and 20.02, ''vegetables'' means those goods which fall
within items 07.01 to 07.05 (inclusive), when imported in the states provided
for in those items.
3. Tomato juice, the dry weight content of which is 7 per centum or more,
is included in item 20.02.
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
Preferential No. Goods General
Rate 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 - Gherkins and cucumbers in packs not
exceeding 1.14 litres $0.117 per 1 $0.073
per
1
20.01.2 - Gherkins and cucumbers, not being
goods falling within the last preceding
sub-item $0.071 per 1 $0.049
per
1
20.01.3 - Olives and capers in packs exceeding
4.6 litres $0.03 per 1 $0.025
per
1
20.01.4 - Other vegetables and fruit in packs
not exceeding 1.14 litres $0.137 per 1 $0.073
per
1
20.01.5 - Vegetables and fruit, not being goods
falling within a preceding sub-item of
this item $0.09 per 1 $0.045
per
1
20.02 * Vegetables prepared or preserved
otherwise than by vinegar or acetic acid:
20.02.1 - Tomato paste, pulp, pure'e or juice,
having a dry weight content of 7% or more $1.41 per kg
calculated
by reference
to the dry
weight
content $0.77
per
kg
calculated
by
reference
to the
dry
weight
content
20.02.2 - Olives and capers in packs exceeding
4.6 litres $0.03 per 1 $0.025
per
1
20.02.3 - Mushrooms packed in liquid or in
air-tight containers $0.175 per 1
calculated
by reference
to the total
contents of
the
containers
in which the
goods are
packed $0.13 per
1
calculated
by
reference
to the
total
contents
of
the
containers
in which
the
goods
are
packed
20.02.4 - Gherkins and cucumbers packed in
liquid or in air-tight containers:
20.02.41 - - In packs not exceeding 1.14 litres $0.117 per 1 $0.073
per
1
20.02.49 - - Other $0.071 per 1 $0.049
per
1
20.02.5 - Asparagus tips packed in air-tight
cans, bottles, jars or similar
containers:
20.02.51 - - In packs exceeding 0.29 litre and
not exceeding 0.57 litre $0.18 per 1 $0.034
per
1
20.02.59 - - Other $0.137 per 1 $0.059
per
1
20.02.6 - Vegetables packed in liquid or in
air-tight containers not being goods
falling within a preceding sub-item of
this item:
20.02.61 - - In packs not exceeding 1.14 litres $0.137 per 1 $0.073
per
1
20.02.69 - - Other $0.093 per 1 $0.049
per
1
20.02.9 - Other $0.013 per
kg $0.007
per
kg
20.03 * Fruit preserved by freezing, containing
added sugar:
20.03.1 - Passionfruit pulp $0.25 per l $0.20 per
l
20.03.2 - Pulp, not being goods falling within
the last preceding sub-item $0.137 per l $0.073
per
l
20.03.9 - Other $0.013 per
kg
$0.004per
kg
20.04 * Fruit, fruit-peel and parts of plants,
preserved by sugar, whether in drained,
glace' or crystallised form:
20.04.1 - Fruit-peel $0.11 per kg $0.082
per
kg
20.04.2 - Ginger $0.55 per
kg, less 50% $0.55
per
kg, less
50%
20.04.3 - Cherries A temporary
duty of
$0.48 per
kg; from and
including
the date
after the
date on
which the
temporary
rate ceases
to operate-
Free A
temporary
duty of
$0.48
per
kg; from
and
including
the date
after
the
date on
which
the
temporary
rate
ceases
to
operate-
Free
20.04.9 - Other 471/2% 221/2%
20.05 * Jams, fruit jellies, marmalades, fruit
pure'e and fruit pastes, being cooked
preparations, whether or not containing
added sugar $0.055 per
kg $0.042
per
kg
20.06 * Fruit otherwise prepared or preserved,
whether or not containing added sugar or
spirit:
20.06.1 - Ginger in syrup $0.386 per
kg,
calculated
by reference
to the total
weight of
contents,
less 50% $0.386
per
kg,
calculated
by
reference
to the
total
weight
of
contents,
less 50%
20.06.2 - Nuts:
20.06.21 - - Almonds 15% 15%
20.06.22 - - Peanuts $0.148 per
kg $0.093
per
kg
20.06.29 - - Other $0.11 per kg $0.055
per
kg
20.06.3 - Passionfruit pulp $0.25 per l $0.20 per
l
20.06.9 - Other:
20.06.91 - - In packs not exceeding 1.14 litres $0.147 per
l, and, if
preserved in
liquid
containing
more than
1.15% by
volume of
ethyl
alcohol,
$0.68 per l
of the
liquid $0.078
per
l, and,
if
preserved
in
liquid
containing
more
than
1.15% by
volume
of
ethyl
alcohol,
$0.66 per
l
of the
liquid
20.06.99 - - Other $0.093 per
l, and, if
preserved in
liquid
containing
more than
1.15% by
volume of
ethyl
alcohol,
$0.68 per l
of the
liquid $0.049
per
l, and,
if
preserved
in
liquid
containing
more
than
1.15% by
volume
of
ethyl
alcohol,
$0.66 per
l
of the
liquid
20.07 * Fruit juices (including grape must) and
vegetable juices, whether or not
containing added sugar, but unfermented
and not containing spirit:
20.07.1 - Lime juice, unsweetened $0.012 per l Free
20.07.2 - Citrus fruit juices, not being goods
falling within the last preceding
sub-item $0.055 per l $0.039
per
l
20.07.3 - Passionfruit juice without added sugar
or containing less than 25% added sugar $0.20 per l $0.18 per
l
20.07.4 - Juices in packs of less than 4.5
litres, not being goods falling within a
preceding sub-item of this item $0.054 per l $0.041
per
l
20.07.5 - Juices in packs of not less than 4.5
litres, not being goods falling within a
preceding sub-item of this item $0.034 per l $0.025
per
l
------------------------------------------------------------------------------
--
Chapter 21-Miscellaneous Edible Preparations
NOTES
1. The following goods do not fall within this Chapter:-
(a) mixed vegetables falling within item 07.04;
(b) goods falling within item 09.01;
(c) goods falling within item 09.04, 09.05, 09.06, 09.07, 09.08, 09.09 or
09.10;
(d) goods falling within item 30.03.
2. In item 21.02, a reference to extracts of coffee shall be read as
including a reference to extracts of roasted coffee substitutes containing
coffee in any proportion.
3. (1) In item 21.05, ''homogenised composite food preparations'' means
preparations of a kind used as infant food or for dietetic purposes,
consisting of a finely homogenised mixture of two or more basic ingredients
such as meat (including meat offal), fish, vegetables and fruit.
(2) Preparations referred to in the last preceding sub-note of this note may
contain-
(a) small quantities of any ingredient added to the mixture for seasoning,
preservation or other purposes;
(b) small quantities of visible pieces of ingredients other than meat, meat
offal or fish.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
21.01 * Roasted chicory and other roasted
coffee substitutes; extracts, essences
and concentrates thereof $0.128 per
kg $0.128
per
kg
21.02 * Extracts, essences or concentrates, of
coffee, tea or mate' ; preparations with
a basis of such an extract, essence or
concentrate:
21.02.1 - Of coffee $0.88 per kg $0.88
per
kg
21.02.9 - Other $0.11 per kg $0.11
per
kg
21.03 * Mustard flour and prepared mustard $0.072 per
kg $0.037
per
kg
21.04 * Sauces; mixed condiments and mixed
seasonings:
21.04.1 - Soy sauce Free Free
21.04.2 - Sauces, not being goods falling within
the last preceding sub-item $0.137 per l $0.073
per
1
21.04.9 - Other 30% 121/2%
21.05 * Soups and broths, in liquid, solid or
powder form; homogenised composite food
preparations:
21.05.1 - In liquid form:
21.05.11 - - Prepared from meat other than
poultry or game 71/2% Free
21.05.19 - - Other $0.11 per kg $0.042
per
kg
21.05.9 - Other 45% 20%
21.06 * Natural yeasts, active or inactive;
prepared baking powders Free Free
21.07 * Food preparations not falling within
any other item:
21.07.1 - Being produce of vegetable origin put
up in air-tight cans, bottles, jars or
similar containers in packs not exceeding
1.14 litres $0.137 per l $0.073
per
1
21.07.2 - Being produce of vegetable origin put
up in air-tight cans, bottles, jars or
similar containers in packs exceeding
1.14 litres $0.093 per l $0.049
per
1
21.07.3 - Sweetening preparations, as prescribed
by by-law for the purposes of this
sub-item Free Free
21.07.4 - Sweetening preparations, as prescribed
by by-law for the purposes of this
sub-item 71/2% Free
21.07.5 - Sweetening preparations, not being
goods falling within a preceding sub-item
of this item $8.82 per kg $4.96
per
kg
21.07.6 - Jellies $0.093 per
kg $0.055
per
kg
21.07.7 - Mixtures of chemicals and foodstuffs
of a kind used in the preparation of
human foodstuffs:
21.07.71 - - Enzymatic preparations Free Free
21.07.72 - - Food preservatives 30% 121/2%
21.07.73 - - Goods, not being goods falling
within a preceding paragraph of this
sub-item, put up for retail sale 221/2% 10%
21.07.79 - - Other The rate of
duty set out
in this
column that
would apply
to the goods
if they
consisted
wholly of
the
constituent
that, in the
opinion of
the
Minister,
gives the
goods their
essential
character The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
they
consisted
wholly
of
the
constituent
that, in
the
opinion
of the
Minister,
gives
the
goods
their
essential
character
21.07.9 - Other 30% 121/2%
------------------------------------------------------------------------------
--
Chapter 22-Beverages, Spirits and Vinegar
NOTES
1. The following goods do not fall within this Chapter:-
(a) sea water falling within item 25.01;
(b) distilled and conductivity water and water of similar purity falling
within item 28.58;
(c) acetic acid of a concentration exceeding 10 per centum by weight of
acetic acid falling within item 29.14;
(d) goods falling within item 30.03;
(e) goods falling within an item in Chapter 33.
2. In this Chapter, ''alcohol'' means ethyl alcohol.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
22.01 * Waters, including spa waters and
aerated waters; ice and snow:
22.01.1 - Spa waters and aerated waters; other
goods put up in packs for retail sale 12 1/2% 5%
22.01.9 - Other Free Free
22.02 * Lemonade, flavoured spa waters and
flavoured aerated waters, and other
non-alcoholic beverages, not including
fruit or vegetable juices falling within
item 20.07 35% 171/2%
22.03 * Beer made from malt:
22.03.1 - Containing more than 1.15% by volume
of alcohol $0.30 per l $0.28 per
l
22.03.9 - Other 271/2% 171/2%
22.04 * Grape must, in fermentation or with
fermentation arrested otherwise than by
the addition of alcohol 37 1/2%, and
$0.16 per l 17 1/2%,
and
$0.16 per
l
22.05 * Wine of fresh grapes; grape must with
fermentation arrested by the addition of
alcohol:
22.05.1 - Champagne $0.53 per l $0.53 per
l
22.05.2 - Sparkling wine, not being goods
falling within the last preceding
sub-item $0.71 per l $0.65 per
l
22.05.3 - Wine, not being goods falling within a
preceding sub-item of this item, or must,
containing not more than 20% by volume of
alcohol, in packs not exceeding 4.6
litres $0.31 per l $0.25 per
l
22.05.4 - Wine or must, not being goods falling
within a preceding sub-item of this item,
containing not more than 20% by volume of
alcohol $0.45 per l $0.42 per
l
22.05.9 - Other $0.74 per l $0.71 per
l
22.06 * Vermouths, and other wines of fresh
grapes flavoured with aromatic extracts $0.31 per l $0.25 per
l
22.07 * Cider, perry, mead and other fermented
beverages:
22.07.1 - Cider and perry $0.30 per l $0.28 per
l
22.07.9 - Other $0.17 per l,
and, if
containing
more than
14% by
volume of
alcohol,
$0.17 per l
for each 14%
or part
thereof by
volume of
alcohol in
excess of
14% $0.16
per
l, and,
if
containing
more
than
14% by
volume
of
alcohol,
$0.16 per
l
for each
14% or
part
thereof
by
volume
of
alcohol
in
excess
of
14% 22.08
* Alcohol or neutral spirits,
undenatured, containing not less than 80%
by volume of alcohol; denatured spirits
(including alcohol and neutral spirits)
of any strength:
22.08.1 - Containing more than 94% by volume of
alcohol, not being rectified spirits of
wine for fortifying wines, as prescribed
by by-law $0.02 per 1 $0.02 per
1
22.08.9 - Other $5.08 per 1
of alcohol $5.08 per
l
of
alcohol
22.09 * Spirits not falling within item 22.08;
liqueurs and other spirituous beverages;
compound alcoholic preparations (known as
concentrated extracts) for the
manufacture of beverages:
22.09.1 - Brandy:
22.09.11 - - Containing not more than 57% by
volume of alcohol $1.29 per 1,
and $3.94
per 1 of
alcohol $1.26
per
1, and
$3.94 per
1
of
alcohol
22.09.12 - - Containing more than 57% by volume
of alcohol $6.19 per 1
of alcohol $6.15 per
1
of
alcohol
22.09.2 - Whisky, including liqueur whisky:
22.09.21 - - Containing not more than 57% by
volume of alcohol $1.57 per 1,
and $4.71
per 1 of
alcohol $1.51
per
1, and
$4.71 per
1
of
alcohol
22.09.22 - - Containing more than 57% by volume
of alcohol $7.46 per 1
of alcohol $7.34 per
1
of
alcohol
22.09.3 - Gin, distilled wholly from barley
malt, grain, grape wine or fruit and
certified in a manner approved by the
Minister to be gin so distilled:
22.09.31 - - Containing not more than 57% by
volume of alcohol $1.44 per 1,
and $4.71
per 1 of
alcohol $1.42
per
1, and
$4.71 per
1
of
alcohol
22.09.32 - - Containing more than 57% by volume
of alcohol $7.23 per l
of alcohol $7.19 per
l
of
alcohol
22.09.4 - Rum, pure, distilled wholly from
sugar, sugar syrup, molasses or the
refuse of sugar cane by a pot-still or
similar process at a strength at which
the rum does not contain more than 83% by
volume of alcohol and certified in a
manner approved by the Minister to be
pure rum so distilled:
22.09.41 - - Containing not more than 57% by
volume of alcohol $1.44 per 1,
and $4.71
per 1 of
alcohol $1.37
per
1, and
$4.71 per
1
of
alcohol
22.09.42 - - Containing more than 57% by volume
of alcohol $7.23 per 1
of alcohol $7.11 per
1
of
alcohol 22.09.5 - Rum, distilled wholly from sugar,
sugar syrup, molasses or the refuse of
sugar cane, blended (being a blend
containing not less than 25% by volume of
pure rum separately distilled from sugar,
sugar syrup, molasses or the refuse of
sugar cane by a pot-still or similar
process at a strength at which the pure
rum does not contain more than 83% by
volume of alcohol) and certified in a
manner approved by the Minister to be rum
so distilled and so blended:
22.09.51 - - Containing not more than 57% by
volume of alcohol $1.46 per 1,
and $4.71
per 1 of
alcohol $1.40
per
1, and
$4.71 per
1
of
alcohol
22.09.52 - - Containing more than 57% by volume
of alcohol $7.27 per 1
of alcohol $7.15 per
1
of
alcohol
22.09.6 - Bitters; compound alcoholic
preparations (known as concentrated
extracts) for the manufacture of
beverages:
22.09.61 - - Bitters $1.55 per 1,
and $4.71
per 1 of
alcohol $1.48
per
1, and
$4.71 per
1
of
alcohol
22.09.62 - - Compound alcoholic preparations
(known as concentrated extracts) for the
manufacture of beverages 371/2% 171/2%
22.09.7 - Liqueurs; flavoured spirituous
beverages, as prescribed by by-law:
22.09.71 - - Containing not more than 57% by
volume of alcohol $1.24 per 1,
and $4.71
per 1 of
alcohol $1.24
per
1, and
$4.71 per
1
of
alcohol
22.09.72 - - Containing more than 57% by volume
of alcohol $6.88 per 1
of alcohol $6.88 per
1
of
alcohol
22.09.9 - Other:
22.09.91 - - Containing not more than 57% by
volume of alcohol $1.66 per 1,
and $4.71
per 1 of
alcohol $1.66
per
1, and
$4.71 per
1
of
alcohol
22.09.92 - - Containing more than 57% by volume
of alcohol $7.61 per 1
of alcohol $7.61 per
1
of
alcohol
22.10 * Vinegar and substitutes for vinegar $0.016 per 1 $0.008
per
1
------------------------------------------------------------------------------
--
Chapter 23-Residues and Waste from the Food Industries; Prepared Animal
Fodder
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
23.01 * Flours and meals of meat, offals, fish,
crustaceans or molluscs, unfit for human
consumption; greaves:
23.01.1 - Animal foods $0.004 per
kg $0.002
per
kg
23.01.9 - Other Free Free
23.02 * Bran, sharps and other residues derived
from the sifting, milling or working of
cereals or of leguminous vegetables $0.002 per
kg $0.002
per
kg
23.03 * Beet-pulp, bagasse and other waste of
sugar manufacture; brewing and distilling
dregs and waste; residues of starch
manufacture and similar residues 30% 121/2%
23.04 * Oil-cake and other residues (except
dregs) resulting from the extraction of
vegetable oils Free Free
23.05 * Wine lees; argol Free Free
23.06 * Products of vegetable origin of a kind
used for animal food, not falling within
any other item Free Free
23.07 * Sweetened forage; other preparations of
a kind used in animal feeding:
23.07.1 - Feed supplements 30% 121/2%
23.07.9 - Other $0.004 per
kg $0.002
per
kg
------------------------------------------------------------------------------
--
Chapter 24-Tobacco
NOTE
For the purposes of item 24.02, the weight by reference to which duty is to
be calculated is the weight of the goods and any cards, tags and bands or like
attachments imported with the goods and to be sold with the goods.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
24.01 * Unmanufactured tobacco; tobacco refuse:
24.01.1 - For use, other than in the manufacture
of snuff, by a person who is a
manufacturer for the purposes of the
Excise Act 1901-1972:
24.01.11 - - For use in the manufacture of
cigars, cigarillos or cheroots $0.55 per kg $0.55
per
kg
24.01.12 - - For use in the manufacture of
cigarettes or of fine cut tobacco
suitable for the manufacture of
cigarettes $1.89 per kg $1.89
per
kg
24.01.13 - - For use in the manufacture of
tobacco, not being goods falling within a
preceding paragraph of this sub-item $1.43 per kg $1.43
per
kg
24.01.2 - For use, other than in the manufacture
of snuff, by a person who is a
manufacturer for the purposes of the
Excise Act 1901-1972, and also the holder
of a certificate issued by the Minister
for the purposes of this sub-item:
24.01.21 - - For use in the manufacture of
cigarettes or of fine cut tobacco
suitable for the manufacture of
cigarettes, being cigarettes or fine cut
tobacco that will contain
Australian-grown tobacco leaf, as
prescribed by by-law $1.57 per kg $1.57
per
kg
24.01.22 - - For use in the manufacture of
tobacco, not being goods falling within
paragraph 24.01.21, being tobacco that
will contain Australian-grown tobacco
leaf, as prescribed by by-law $1.10 per kg $1.10
per
kg
24.01.9 - Other $2.65 per kg $2.65
per
kg 24.02
* Manufactured tobacco; tobacco extracts
and essences:
24.02.1 - Cigarettes; fine cut tobacco suitable
for the manufacture of cigarettes, not
put up for retail sale $16.44 per
kg $16.44
per
kg
24.02.2 - Cigars, cigarillos and cheroots $15.81 per
kg $15.81
per
kg
24.02.3 - Snuff $1.43 per kg $1.43
per
kg
24.02.4 - Homogenized or reconstituted tobacco,
in sheet, strip or similar forms The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
tobacco if
it were
unmanufactured
tobacco The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
tobacco
if it
were
unmanufactured
tobacco
24.02.5 - Tobacco, cigars, cigarettes or snuff,
in quantities approved by the Minister,
for use in a medical or other scientific
research programme approved by the
Minister Free Free
24.02.9 - Other $8.85 per kg $8.63
per
kg
------------------------------------------------------------------------------
--
DIVISION V
MINERAL PRODUCTS
Chapter 25-Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and
Cement
NOTES
1. Except where the contrary intention appears, a reference in this Chapter
to any goods shall be read as a reference to goods of that kind that are in
the crude state, or have been washed (including washing with chemical
substances that eliminates the impurities in, but does not change the
structure of, the goods), crushed, ground, powdered, levigated, sifted,
screened, concentrated by flotation, magnetic separation or other mechanical
or physical processes (not including crystallisation) but have not been
calcined or subjected to any further process.
2. The following goods do not fall within this Chapter:-
(a) goods falling within item 28.02;
(b) goods falling within item 28.23;
(c) goods falling within an item in Chapter 30;
(d) goods falling within item 33.06;
(e) goods falling within item 68.01, mosaic cubes falling within item 68.02
and roofing, facing and damp course slates falling within item 68.03;
(f) goods falling within item 71.02;
(g) cultured sodium chloride crystals (other than optical elements)
weighing not less than 2.5 grams each, falling within item 38.19, and optical
elements of sodium chloride falling within item 90.01;
(h) goods falling within item 98.05.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
25.01 * Common salt (including rock salt, sea
salt and table salt); pure sodium
chloride; salt liquors; sea water:
25.01.1 - In packs of a weight not exceeding
6.35 kilograms 35% 121/2%
25.01.9 - Other 71/2% Free
25.02 * Unroasted iron pyrites Free Free
25.03 * Sulphur of all kinds, other than
sublimed sulphur, precipitated sulphur
and colloidal sulphur Free Free
25.04 * Natural graphite 121/2% Free
25.05 * Natural sands of all kinds, whether or
not coloured, other than metal-bearing
sands falling within item 26.01 Free Free
25.06 * Quartz (other than natural sands);
quartzite, including quartzite roughly
split, roughly squared or squared by
sawing, but not further worked Free Free
25.07 * Clay (including kaolin and bentonite),
andalusite, kyanite and silimanite,
whether or not calcined, but not
including expanded clays falling within
item 68.07; mullite; chamotte and dinas
earths Free Free
25.08 * Chalk 321/2% 121/2%
25.09 * Earth colours, whether or not calcined
or mixed together; natural micaceous iron
oxides 71/2% Free
25.10 * Natural calcium phosphates, natural
aluminium calcium phosphates, apatite and
phosphatic chalk Free Free
25.11 * Natural barium sulphate (that is to
say, barytes); natural barium carbonate
(that is to say, witherite), whether or
not calcined, other than barium oxide:
25.11.1 - Natural barium sulphate $7.87
per t $6.89
per t
25.11.2 - Natural barium carbonate Free Free
25.12 * Siliceous fossil meals and similar
siliceous earths (including kieselguhr,
tripolite or diatomite), whether or not
calcined, of an apparent specific gravity
of 1 or less Free Free
25.13 * Pumice stone; emery; natural corundum,
natural garnet and other natural
abrasives, whether or not heat-treated Free Free
25.14 * Slate, including slate roughly split,
roughly squared or squared by sawing, but
not further worked 221/2% 121/2%
25.15 * Marble, travertine, ecaussine and other
calcareous monumental and building stone
of an apparent specific gravity of 2.5 or
more and alabaster, including such stone
roughly split, roughly squared or squared
by sawing, but not further worked 271/2% 20%
25.16 * Granite, porphyry, basalt, sandstone
and other monumental and building stone,
including such stone roughly split,
roughly squared or squared by sawing, but
not further worked:
25.16.1 - Not sawn on any side 71/2% Free
25.16.9 - Other 35% 20%
25.17 * Pebbles and crushed or broken stone
(whether or not heat-treated), gravel,
macadam and tarred macadam, of a kind
commonly used for concrete aggregates,
for road metalling or for railway or
other ballast; flint and shingle, whether
or not heat-treated; granules and
chippings (whether or not heat-treated)
and powder of stones falling within item
25.15 or 25.16:
25.17.1 - Granules, chippings and powder of
stones falling within item 25.15 171/2% 10%
25.17.9 - Other Free Free
25.18 * Dolomite, whether or not calcined,
including dolomite roughly split, roughly
squared or squared by sawing, but not
further worked; agglomerated dolomite
(including tarred dolomite) Free Free
25.19 * Natural magnesium carbonate (that is to
say, magnesite), whether or not calcined,
other than magnesium oxide:
25.19.1 - Dead-burned 71/2% Free
25.19.9 - Other 25% 15%
25.20 * Gypsum; anhydrite; calcined gypsum, and
plasters with a basis of calcium
sulphate, whether or not coloured, but
not including plasters specially prepared
for use in dentistry $2.71
per t $0.98
per t
25.21 * Limestone flux and calcareous stone,
commonly used for the manufacture of lime
or cement Free Free
25.22 * Quicklime, slaked lime and hydraulic
lime, other than calcium oxide and
hydroxide 71/2% Free
25.23 * Portland cement, ciment fondu, slag
cement, supersulphate cement and similar
hydraulic cements, whether or not
coloured or in the form of clinker:
25.23.1 - Portland cement $2.71
per t $2.71
per t
25.23.9 - Other 421/2% 171/2%
25.24 * Asbestos Free Free
25.25 * Meerschaum (whether or not in polished
pieces) and amber; agglomerated
meerschaum and agglomerated amber, in
plates, rods, sticks or similar forms,
not worked after moulding; jet Free Free
25.26 * Mica, including splitting; mica waste 271/2% 121/2%
25.27 * Natural steatite, including natural
steatite roughly split, roughly squared
or squared by sawing, but not further
worked; talc:
25.27.1 - Powdered 271/2% 10%
25.27.9 - Other Free Free
25.28 * Natural cryolite and natural chiolite Free Free
25.29 * Natural arsenic sulphides Free Free
25.30 * Crude natural borates and concentrates
thereof (whether or not calcined), but
not including borates separated from
natural brine; crude natural boric acid
containing not more than 85% of H3BO3
calculated on the dry weight Free Free
25.31 * Felspar, leucite, nepheline and
nepheline syenite; fluorspar:
25.31.1 - Fluorspar $2.95 per t $1.48 per
t
25.31.2 - Felspar $1.96
per t Free
25.31.3 - Leucite, nepheline and nepheline
syenite Free Free
25.32 * Strontianite (whether or not calcined),
other than strontium oxide; mineral
substances not falling within any other
item; broken pottery Free Free
------------------------------------------------------------------------------
--
Chapter 26-Metallic Ores, Slag and Ash
NOTES
1. The following goods do not fall within this Chapter:-
(a) slag and similar industrial waste prepared as macadam falling within
item 25.17;
(b) goods falling within item 25.19;
(c) basic slag falling within an item in Chapter 31;
(d) goods falling within item 68.07;
(e) goods falling within item 71.11;
(f) copper, nickel and cobalt mattes produced by any process of smelting
and falling within an item in Division XV.
2. In item 26.01, ''metallic ores'' means minerals of mineralogical species
used in the metallurgical industry for the extraction of mercury or of metals
falling within item 28.50 or an item in Division XIV or XV, including such
minerals intended for use for non-metallurgical purposes.
3. In item 26.03, ''ash and residues'' means ash and residues of a kind used
in industry either for the extraction of metals or as a basis for the
manufacture of chemical compounds of metals.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
26.01 * Metallic ores and concentrates and
roasted iron pyrites, not being minerals
that have been submitted to processes not
normal to the metallurgical industry:
26.01.1 - Manganese ore and concentrates 171/2% 5%
26.01.9 - Other Free Free
26.02 * Slag, dross, scalings and similar waste
from the manufacture of iron or steel Free Free
26.03 * Ash and residues (other than from the
manufacture of iron or steel), containing
metals or metallic compounds Free Free
26.04 * Other slag and ash, including kelp Free Free
------------------------------------------------------------------------------
-- Chapter 27-Mineral Fuels, Mineral Oils and Products of Their Distillation;
Bituminous Substances; Mineral Waxes
NOTES
1. The following goods do not fall within this Chapter:-
(a) separate chemically defined organic compounds, other than chemically
pure methane and propane falling within item 27.11;
(b) goods falling within item 30.03;
(c) mixed unsaturated hydrocarbons falling within item 33.01, 33.02, 33.04
or 38.07.
2. In item 27.07, ''oils and other products of the distillation of high
temperature coal tar'' includes products that are similar to those obtained by
the distillation of high temperature coal tar but that are obtained by the
distillation of low temperature coal tar or other mineral tars, by processing
petroleum or by any other process, being products the weight of the aromatic
constituents of which exceeds that of the non-aromatic constituents.
3. In item 27.10, the term ''petroleum oils and oils obtained from
bituminous minerals'' is to be taken to include not only petroleum oils and
oils obtained from bituminous minerals but also similar oils as well as those
consisting of mixed unsaturated hydrocarbons obtained by any process, if the
weight of the non-aromatic constituents exceeds that of the aromatic
constituents.
4. In item 27.13, ''other mineral waxes'' includes products similar to
mineral waxes but obtained by synthesis or by other processes.
5. In sub-item 27.10.1 or 27.10.2, ''diesel fuel'' means oil of a kind used
or capable of use as fuel in diesel-engined road vehicles designed solely or
principally for transporting persons, animals, goods or materials by road.
6. (1) In sub-item 27.10.1, ''power kerosene'' means a distillate of any oil
of a kind that is used as fuel in spark ignition piston engines and complies
with the following tests:-
(a) Burning test:
Does not burn with a bright luminous, non-smoky, steady flame for 1
hour when burnt in an ordinary wick lamp designed to burn lighting kerosene
(b) Distillation test:
(i) Not less than 10 per centum by volume shall distil up to and
including 160 degrees Celsius
(ii) Not more than 94 per centum by volume shall distil up to and
including 210 degrees Celsius
(iii) Not less than 95 per centum by volume shall distil up to and
including 245 degrees Celsius
(2) For the purposes of the last preceding sub-note the Standard methods for
distillation of petroleum products boiling below 370 degrees Celsius,
published by the Institute of Petroleum, London, U.K., and current at the date
of importation of the goods, or such other method as may be approved by the
Minister, shall be used for the Distillation test.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
27.01 * Coal; briquettes, ovoids and similar
solid fuels manufactured from coal Free Free
27.02 * Lignite, whether or not agglomerated Free Free
27.03 * Peat (including peat litter), whether
or not agglomerated Free Free
27.04 * Coke and semi-coke of coal, of lignite
or of peat $0.59 per t $0.30 per
t
27.05 * Retort carbon Free Free
27.06 * Tar distilled from coal, from lignite
or from peat, and other mineral tars,
including partially distilled tars and
blends of pitch with creosote oils or
with other coal tar distillation products 371/2% 171/2%
27.07 * Oils and other products of the
distillation of high temperature coal
tar; similar products as defined in note
2 to this Chapter:
27.07.1 - Oils, not being lubricating oils, for
use as feed stock Free Free
27.07.2 - Lubricating oils:
27.07.21 - - In packs not exceeding 4.6 litres $0.095 per 1 $0.053
per
1
27.07.22 - - As prescribed by by-law, not being
goods falling within the last preceding
paragraph Free Free
27.07.29 - - Other $0.012 per 1 $0.012
per
1
27.07.3 - Benzene; toluene; xylene; solvent
naphtha; mineral turpentine; hydrocarbon
oils having a flash point of less than
23# Celsius when tested in an Abel Pensky
closed test apparatus:
27.07.31 - - In bulk or in packs exceeding 4.6
litres, as prescribed by by-law Free Free
27.07.39 - - Other $0.04905 per
1 $0.04905
per 1
27.07.4 - Naphthalene 71/2% Free
27.07.5 - Phenol; non-hydrocarbons, not being
goods falling within a preceding sub-item
of this item 40% 30%
27.07.9 - Other $0.005 per 1 Free
27.08 * Pitch and pitch coke, obtained from
coal tar or from other mineral tars 371/2% 171/2%
27.09 * Petroleum oils and oils obtained from
bituminous minerals, crude:
27.09.1 - As prescribed by by-law Free Free
27.09.9 - Other $0.004 per 1 $0.004
per
1
27.10 * Petroleum oils, other than crude, and
oils, other than crude, obtained from
bituminous minerals; preparations that do
not fall within any other item and that
contain not less than 70% by weight of
petroleum oil, or of oil obtained from
bituminous minerals, where the oil is the
basic constituent of such a preparation:
27.10.1 - Enriched crudes; topped crudes; heavy
distillates not being diesel fuel and not
falling within sub-item 27.10.3, 27.10.4,
27.10.5 or 27.10.6; residuals; enriched
residuals; oils, not being lubricating
oils, for use as feed stock; power
kerosene; diesel fuel as prescribed by
by-law for the purposes of this subitem:
27.10.11 - - As prescribed by by-law Free Free
27.10.19 - - Other $0.011 per 1 $0.011
per
1
27.10.2 - Diesel fuel, not being goods falling
within sub-item 27.10.1:
27.10.21 - - Kerosene for use as fuel for
propulsion purposes in aircraft, as
prescribed by by-law $0.0394 per
1 $0.0394
per
1
27.10.22 - - Other kerosene for use as fuel for
propulsion purposes in aircraft $0.0504 per
1 $0.0504
per
1
27.10.23 - - Diesel fuel as prescribed by by-law,
not being kerosene $0.04905 per
1 $0.04905
per 1
27.10.29 - - Other $0.06005 per
1 $0.06005
per 1
27.10.3 - Lubricating oils:
27.10.31 - - In packs not exceeding 4.6 litres $0.095 per 1 $0.053
per
1
27.10.32 - - Lubricating oils, not being goods
falling within the last preceding
paragraph, containing not more than 2% by
weight of additives, as follows:-
(a) colourless or pale straw oils,
bloomless or nearly debloomed; or
(b) as prescribed by by-law Free Free
27.10.33 - - Lubricating oils containing not more
than 2% by weight of additives, not being
goods falling within a preceding
paragraph of this sub-item $0.012 per 1 $0.012
per
1
27.10.39 - - Other $0.031 per 1 $0.026
per
1
27.10.4 - Gasoline and other oils having a flash
point of less than 23# Celsius when
tested in an Abel Pensky closed test
apparatus:
27.10.41 - - As prescribed by by-law Free Free
27.10.42 - - For use as fuel for propulsion
purposes in aircraft, as prescribed by
by-law $0.04305 per
1 $0.04305
per 1
27.10.43 - - As prescribed by by-law for the
purposes of this paragraph $0.04905 per
1 $0.04905
per 1
27.10.44 - - For use as fuel for propulsion
purposes in aircraft $0.06 per 1 $0.06 per
1
27.10.49 - - Other $0.066 per 1 $0.066
per
1
27.10.5 - Mineral turpentine:
27.10.51 - - In bulk or in packs exceeding 4.6
litres, as prescribed by by-law Free Free
27.10.59 - - Other $0.04905 per
1 $0.04905
per 1
27.10.6 - Greases 71/2% Free
27.10.9 - Other:
27.10.91 - - In packs not exceeding 4.5 litres $0.042 per 1 Free
27.10.99 - - Other:
27.10.991 - - - Oils, colourless or pale straw,
bloomless or nearly debloomed Free Free
27.10.999 - - - Other $0.005 per 1 Free
27.11 * Petroleum gases and other gaseous
hydrocarbons:
27.11.1 - Propane 71/2% Free
27.11.9 - Other 221/2% 10%
27.12 * Petroleum jelly 71/2% Free
27.13 * Paraffin wax, micro-crystalline wax,
slack wax, ozokerite, lignite wax, peat
wax and other mineral waxes, whether or
not coloured:
27.13.1 - For use as feed stock, as prescribed
by by-law Free Free
27.13.2 - For use as feed stock, not being goods
falling within the last preceding
sub-item $0.011 per
kg $0.011
per
kg
27.13.3 - For use otherwise than as feed stock $0.013 per
kg Free
27.14 * Petroleum bitumen, petroleum coke and
other residues of petroleum oils or of
oils obtained from bituminous minerals 10% Free
27.15 * Bitumen and asphalt, natural;
bituminous shale, asphaltic rock and tar
sands 10% Free
27.16 * Bituminous mixtures based on natural
asphalt, on natural bitumen, on petroleum
bitumen, on mineral tar or on mineral tar
pitch:
27.16.1 - Asphalt mastic 171/2% 10%
27.16.9 - Other 10% Free
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--
DIVISION VI
PRODUCTS OF THE CHEMICAL INDUSTRY AND ALLIED INDUSTRIES
NOTES
1. (1) Goods (other than radio-active ores) that fall within item 28.50 or
28.51 do not fall within any other item.
(2) Subject to the last preceding sub-note, goods that fall within one or
both of items 28.49 and 28.52 do not fall within any other item in this
Division.
2. Subject to the last preceding note, goods that fall within one or more
of items 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 and 38.11 by reason
of being goods put up in measured doses or for sale by retail do not fall
within any other item.
3. Where-
(a) a rate in a tariff classification in this Division is expressed to be
the rate that would apply to goods if the goods consisted wholly of the
constituent that gives the goods their essential character;
(b) two or more constituents of goods to which the tariff classification
applies are goods to which, if they were imported separately, the same tariff
classification would apply; and
(c) those constituents, taken together, give the goods their essential
character,
any one of those constituents shall, for the purposes of the rate in the
tariff classification, be deemed to give the goods their essential character.
Chapter 28-Inorganic Chemicals; Organic and Inorganic Compounds of Precious
Metals, of Rare Earth Metals, of Radio-active Elements and of Isotopes
NOTES
1. Unless the contrary intention appears, goods do not fall within this
Chapter unless they are-
(a) separate chemical elements and separate chemically defined compounds,
whether or not containing impurities;
(b) goods referred to in the last preceding paragraph dissolved in water;
(c) goods referred to in paragraph (a) of this note dissolved in other
solvents, if the solution constitutes a normal and necessary method of putting
up the goods adopted solely for reasone of safety or dor the lurpose of
traneporting the goods and the solvent does not render the goods suitable for
particular types of use rather than for general use;
(d) goods referred to in a preceding paragraph of this note to which a
stabiliser has been added for the purpose of preserving or transporting the
goods;
(e) goods referred to in a preceding paragraph of this note to which an
anti-dusting agent has been added or a colouring substance added to facilitate
their identification or for safety reasons, being added agents or substances
which do not make the goods suitable for a particular kind of use rather than
for general use.
2. Compounds of carbon, other than a following compound of carbon, do not
fall within this Chapter:-
(a) oxides of carbon and hydrocyanic, fulminic, isocyanic, thiocyanic and
other simple or complex cyanogen acids;
(b) oxyhalides of carbon;
(c) carbon disulphide;
(d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates,
tellurocyanates, tetrathiocyanatodiamminochromates (that is to say,
reineckates) and other complex cyanates, of inorganic bases;
(e) solid hydrogen peroxide, carbon oxysulphide, thiocarbonyl halides,
cyanogen, cyanogen halides and cyanamide and its metallic derivatives, other
than calcium cyanamide containing, when in a dry anhydrous state, not more
than 25 per centum by weight of nitrogen;
(f) dithionites stabilised with organic substances and sulphoxylates;
(g) carbonates and percarbonates of inorganic bases;
(h) cyanides and complex cyanides of inorganic bases;
(i) fulminates, cyanates and thiocyanates, of inorganic bases;
(j) organic products described in item 28.49, 28.50, 28.51 or 28.52;
(k) metal and non-metal carbides.
3. The following goods do not fall within this Chapter:-
(a) sodium chloride and other mineral products falling within an item in
Division V;
(b) organo-inorganic compounds other than those referred to in a paragraph
of the last preceding note;
(c) goods referred to in a paragraph of note 1, 2 or 3, or ammonium
phosphates referred to in note 4, to Chapter 31;
(d) inorganic products of a kind used as luminophores, being products
falling within item 32.07;
(e) artificial graphite falling within item 38.01, products put up as
charges for fire-extinguishers or put up in fire-extinguishing grenades, being
products falling within item 38.17, ink removers put up in packs for sale by
retail and falling within item 38.19 and cultured crystals (other than optical
elements), weighing not less than 2.5 grams each, of magnesium oxide or of the
halides of the alkali or of the alkaline-earth metals, being cultured crystals
falling within item 38.19;
(f) goods falling within item 71.02, 71.03 or 71.04;
(g) precious metals falling within an item in Chapter 71;
(h) metals, whether or not chemically pure, falling within an item in
Division XV;
(i) optical elements falling within item 90.01.
4. Chemically defined complex acids consisting of-
(a) a non-metallic acid falling within an item in Sub-chapter II of this
Chapter; and
(b) a metallic acid falling within an item in Sub-chapter IV of this
Chapter,
fall within item 28.13, and do not fall within any other item in this
Chapter.
5. (1) Goods do not fall within an item in Sub-chapter V of this Chapter
unless they are metallic, ammonium or peroxy salts.
(2) Unless the contrary intention appears, double or complex salts do not
fall within an item included in items 28.29 to 28.47 (inclusive).
6. (1) In item 28.50-
''fissile chemical elements and isotopes'' means natural uranium and uranium
isotopes 233 and 235, plutonium and plutonium isotopes;
''other radio-active chemical elements'' means technetium, promethium,
polonium, astatine, radon, francium, radium, actinium, protactinium,
neptunium, americium and other elements of higher atomic number;
''other radio-active isotopes'' means all radio-active isotopes, natural or
artificial (including those of the precious metals and of the base metals
falling within an item in Division XIV or XV), other than those referred to in
a preceding definition in this note.
(2) In the last preceding sub-note and in items 28.50 and 28.51,
''isotopes'' includes enriched isotopes, but does not include-
(a) chemical elements that occur in nature as pure isotopes; or
(b) uranium depleted in U235.
7. In item 28.55, ''phosphides'' includes ferro-phosphorus containing 15
per centum or more by weight of phosphorus and phosphor copper containing more
than 8 per centum by weight of phosphorus.
8. Chemical elements (including silicon and selenium) when in unworked form
as drawn or in the forms of cylinders or rods, doped for use in electronics
fall within an item in this Chapter.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
SUB-CHAPTER I
CHEMICAL ELEMENTS
28.01 * Halogens (fluorine, chlorine, bromine
and iodine) Free Free
28.02 * Sulphur, sublimed or precipitated;
colloidal sulphur Free Free
28.03 * Carbon (including carbon black):
28.03.1 - Gas carbon black Free Free
28.03.9 - Other 71/2% Free
28.04 * Hydrogen, rare gases and other
non-metals:
28.04.1 - Phosphorus; selenium 71/2% Free
28.04.9 - Other Free Free
28.05 * Alkali and alkaline-earth metals; rare
earth metals, yttrium and scandium and
intermixtures or interalloys thereof;
mercury:
28.05.1 - Rare earth metals, yttrium and
scandium, and intermixtures or
interalloys thereof Free Free
28.05.9 - Other 71/2% Free
SUB-CHAPTER II
INORGANIC ACIDS AND OXYGEN COMPOUNDS OF
NON-METALS
28.06 * Hydrochloric acid and chlorosulphuric
acid 71/2% Free
28.07 * Sulphur dioxide 71/2% Free
28.08 * Sulphuric acid; oleum 71/2% Free
28.09 * Nitric acid; sulphonitric acids 71/2% Free
28.10 * Phosphorus pentoxide; metaphosphoric
acid; orthophosphoric acid;
pyrophosphoric acid:
28.10.1 - Phosphorus pentoxide 71/2% Free
28.10.9 - Other 25% 15%
28.11 * Arsenic trioxide, arsenic pentoxide and
acids of arsenic:
28.11.1 - Arsenic trioxide Free Free
28.11.9 - Other 25% 15%
28.12 * Boric oxide and boric acid Free Free
28.13 * Other inorganic acids and oxygen
compounds of non-metals (excluding
water):
28.13.1 - Carbon dioxide; hydrogen cyanide Free Free
28.13.9 - Other 71/2% Free
SUB-CHAPTER III
HALOGEN AND SULPHUR COMPOUNDS OF
NON-METALS
28.14 * Halides, oxyhalides and other halogen
compounds of non-metals 71/2% Free
28.15 * Sulphides of non-metals; phosphorus
trisulphide 71/2% Free
SUB-CHAPTER IV
INORGANIC BASES AND METALLIC OXIDES,
HYDROXIDES AND PEROXIDES
28.16 * Ammonia, anhydrous or in aqueous
solution 71/2% Free
28.17 * Sodium hydroxide (that is to say,
caustic soda); potassium hydroxide (that
is to say, caustic potash); peroxides of
sodium or potassium:
28.17.1 - Sodium hydroxide 55% 45%
28.17.2 - Potassium hydroxide Free Free
28.17.9 - Other 71/2% Free
28.18 * Oxides, hydroxides and peroxides of
strontium, barium or magnesium:
28.18.1 - Magnesium oxide having a specific
gravity not greater than 3.5 25% 15%
28.18.9 - Other 71/2% Free
28.19 * Zinc oxide and zinc peroxide 71/2% Free
28.20 * Aluminium oxide and hydroxide;
artificial corundum Free Free
28.21 * Chromium oxides and hydroxides 71/2% Free
28.22 * Manganese oxides 71/2% Free
28.23 * Iron oxides and hydroxides; earth
colours containing 70% or more by weight
of combined iron evaluated as Fe2O3 71/2% Free
28.24 * Cobalt oxides and hydroxides 71/2% Free
28.25 * Titanium oxides 25% 25%
28.26 * Tin oxides (stannous oxide and stannic
oxide) 71/2% Free
28.27 * Lead oxides; red lead and orange lead 71/2% Free
28.28 * Hydrazine and hydroxylamine and their
inorganic salts; other inorganic bases
and metallic oxides, hydroxides and
peroxides 71/2% Free
SUB-CHAPTER V
METALLIC SALTS AND PEROXYSALTS OF
INORGANIC ACIDS
28.29 * Fluorides; fluorosilicates,
fluoroborates and other complex fluorine
salts:
28.29.1 - Sodium fluoroaluminate Free Free
28.29.9 - Other 71/2% Free
28.30 * Chlorides and oxychlorides:
28.30.1 - Calcium chloride; zinc chloride;
copper oxychloride 25% 15%
28.30.9 - Other 71/2% Free
28.31 * Chlorites and hypochlorites 71/2% Free
28.32 * Chlorates and perchlorates:
28.32.1 - Potassium chlorate 40% 40%
28.32.9 - Other 71/2% Free
28.33 * Bromides, oxybromides, bromates,
perbromates and hypobromites 71/2% Free
28.34 * Iodides, oxyiodides, iodates and
periodates 71/2% Free
28.35 * Sulphides; polysulphides:
28.35.1 - Cadmium sulphide 25% 15%
28.35.9 - Other 71/2% Free
28.36 * Dithionites, including those stabilised
with organic substances; sulphoxylates 71/2% Free
28.37 * Sulphites and thiosulphates:
28.37.1 - Sodium sulphite; sodium thiosulphate 25% 15%
28.37.9 - Other 71/2% Free
28.38 * Sulphates (including alums) and
persulphates:
28.38.1 - Sodium sulphate; zinc sulphate;
magnesium sulphate; chromium sulphate
other than basic chromium sulphate;
aluminium ammonium sulphate; aluminium
potassium sulphate; aluminium sodium
sulphate; aluminium sulphate 25% 15%
28.38.2 - Cupric sulphate 20% 15%
28.38.9 - Other 71/2% Free
28.39 * Nitrites and nitrates 71/2% Free
28.40 * Phosphites, hypophosphites and
phosphates:
28.40.1 - Calcium tetrahydrogen
diorthophosphate; potassium dihydrogen
orthophosphate; sodium dihydrogen
orthophosphate; disodium hydrogen
orthophosphate; pentasodium triphosphate;
sodium hexametaphosphate and other sodium
polymetaphosphates; disodium dihydrogen
pyrophosphate; tetrasodium pyrophosphate;
trisodium orthophosphate 40% 30%
28.40.9 - Other 71/2% Free
28.41 * Arsenites and arsenates 25% 15%
28.42 * Carbonates and percarbonates;
commercial ammonium carbonate containing
ammonium carbamate:
28.42.1 - Sodium hydrogen carbonate; sodium
carbonate; basic lead carbonate 25% 15%
28.42.2 - Potassium carbonate Free Free
28.42.9 - Other 71/2% Free
28.43 * Cyanides and complex cyanides Free Free
28.44 * Fulminates, cyanates and thiocyanates 71/2% Free
28.45 * Silicates; commercial sodium and
potassium silicates:
28.45.1 - Sodium metasilicates 25% 15%
28.45.9 - Other 71/2% Free
28.46 * Borates and perborates:
28.46.1 - Sodium perborate 40% 30%
28.46.9 - Other 71/2% Free
28.47 * Salts of metallic acids:
28.47.1 - Lead chromate; sodium aluminate 25% 15%
28.47.9 - Other 71/2% Free
28.48 * Other salts and peroxysalts of
inorganic acids, but not including
azides:
28.48.1 - Aluminium sodium phosphate 40% 30%
28.48.2 - Cadmium selenide; zinc ammonium
chloride 25% 15%
28.48.9 - Other 71/2% Free
SUB-CHAPTER VI
MISCELLANEOUS
28.49 * Colloidal precious metals; amalgams of
precious metals; salts and other
compounds, inorganic or organic, of
precious metals, including albuminates,
proteinates, tannates and similar
compounds, whether or not chemically
defined:
28.49.1 - Put up in measured doses or in forms
or in packs of a kind sold by retail for
therapeutic or prophylactic purposes 321/2% 171/2%
28.49.9 - Other 71/2% Free
28.50 * Fissile chemical elements and isotopes;
other radioactive chemical elements and
other radio-active isotopes; compounds,
inorganic or organic, of such elements or
isotopes, whether or not chemically
defined and whether or not mixed
together; alloys (other than
ferro-uranium), dispersions and cermets,
containing any of these elements or
isotopes or their inorganic or organic
compounds; nuclear reactor cartridges,
spent or irradiated Free Free
28.51 * Isotopes and their compounds, inorganic
or organic, whether or not chemically
defined, other than isotopes and
compounds falling within item 28.50 71/2% Free
28.52 * Compounds, inorganic or organic, of
thorium, of uranium depleted in U235, of
rare earth metals, of yttrium or of
scandium, whether or not mixed together 71/2% Free
28.53 * Liquid air (whether or not rare gases
have been removed); compressed air Free Free
28.54 * Hydrogen peroxide (including solid
hydrogen peroxide):
28.54.1 - Solid hydrogen peroxide 71/2% Free
28.54.9 - Other 25% 15%
28.55 * Phosphides 71/2% Free
28.56 * Carbides:
28.56.1 - Calcium carbide 40%, and 40%
$22.96 per t
28.56.2 - Tungsten carbide 15% 15%
28.56.9 - Other Free Free
28.57 * Hydrides, nitrides and azides,
silicides and borides:
28.57.1 - Silicides Free Free
28.57.9 - Other 71/2% Free
28.58 * Other inorganic compounds (including
distilled and conductivity water and
water of similar purity); amalgams, not
including amalgams of precious metals 71/2% Free
------------------------------------------------------------------------------
--
Chapter 29-Organic Chemicals
NOTES
1. (1) Unless the contrary intention appears, goods do not fall within an
item in this Chapter, other than an item in Sub-chapter XI or XII, unless they
are-
(a) separate chemically defined organic compounds, whether or not
containing impurities;
(b) mixtures of two or more isomers of the same organic compound (whether
or not containing impurities), except mixtures of acyclic hydrocarbon isomers
(other than stereoisomers), whether or not the acyclic hydrocarbon isomers are
saturated;
(c) sugar ethers or sugar esters, or their salts, or antibiotics, whether
or not chemically defined;
(d) goods referred to in the preceding paragraphs of this note dissolved in
water;
(e) goods referred to in the preceding paragraphs of this note dissolved in
other solvents, if the solution constitutes a normal and necessary method of
putting up the goods adopted solely for reasons of safety or for the purpose
of transporting the goods and the solvent does not render the goods suitable
for particular types of use rather than for general use;
(f) goods referred to in the preceding paragraphs of this note to which a
stabiliser has been added for the purpose of preserving or transporting the
goods;
(g) goods referred to in the preceding paragraphs of this note to which an
anti-dusting agent has been added or a colouring or odoriferous substance
added to facilitate their identification or for safety reasons, being added
agents or substances which do not make the goods suitable for a particular
kind of use rather than for general use; or
(h) diazonium salts, arylides used as couplers for these salts, or fast
bases for azoic dyes, diluted to standard strengths.
(2) Goods shall not be deemed not to fall within an item in Sub-chapter XI
or XII of this Chapter by reason only that-
(a) the goods have been dissolved in water;
(b) where the goods have been dissolved in other solvents, the solution
constitutes a normal and necessary method of putting up the goods adopted
solely for reasons of safety or for the purpose of transporting the goods and
the solvent does not render the goods suitable for particular types of use
rather than for general use-the goods have been so dissolved;
(c) a stabiliser has been added to the goods for the purpose of preserving
or transporting the goods; or
(d) an anti-dusting agent has been added or a colouring or odoriferous
substance has been added to the goods to facilitate their identification or
for safety reasons, being added agents or substances which do not render the
goods suitable for a particular kind of use rather than for general use.
2. The following goods do not fall within this Chapter:-
(a) goods falling within item 15.04 and glycerol falling within item
15.11;
(b) ethyl alcohol falling within item 22.08 or 22.09;
(c) methane and propane falling within item 27.11;
(d) a compound of carbon referred to in a paragraph of note 2 to Chapter
28;
(e) urea falling within item 31.02 or 31.05;
(f) colouring matter of vegetable or animal origin falling within item
32.04;
(g) goods falling within item 32.05;
(h) dyes or other colouring matter that-
(i) are put up in forms or packs of a kind sold by retail; and
(ii) fall within item 32.09;
(i) goods falling within item 36.08;
(j) goods falling within item 38.17;
(k) ink removers that-
(i) are put up in packs for sale by retail; and
(ii) fall within item 38.19;
(l) optical elements falling within item 90.01.
3. Where goods would, but for this note, fall within two or more items in
this Chapter, they fall within that one only of those items that occurs last
in this Chapter.
4. (1) In items 29.03, 29.04, 29.05, 29.07, 29.08, 29.09, 29.10 and 29.12 to
29.21 (inclusive), a reference to halogenated, sulphonated, nitrated or
nitrosated derivatives shall be read as including a reference to any
combinations of those derivatives.
(2) Nitro and nitroso groups shall be deemed not to be nitrogen-functions
for the purposes of item 29.30.
5. (1) Where an ester is a combination of an acid-function organic compound
falling within an item in Sub-chapters I to VII (inclusive) of this Chapter
and an organic compound also falling within an item in those Sub-chapters, the
ester falls within that one of those items that occurs last in this Chapter
and does not fall within any other item in this Chapter.
(2) Where an ester is a combination of ethyl alcohol or glycerol and an
acid-function organic compound falling within an item in a Sub-chapter
referred to in sub-note (1) of this note, the ester falls within the item
within which the acid-function organic compound falls, and does not fall
within any other item in this Chapter.
(3) Where a salt is a combination of an ester referred to in a preceding
sub-note of this note and an inorganic base, the salt falls within the item
within which the ester falls, and does not fall within any other item in this
Chapter.
(4) Where a salt is a combination of an acid-function or phenol-function
organic compound that-
(a) falls within an item in Sub-chapters I to VII (inclusive) of this
Chapter; and
(b) is not an ester or a salt referred to in a preceding sub-note of this
note,
and an inorganic base, the salt falls within the item within which the
acid-function or phenol-function organic compound falls, and does not fall
within any other item in this Chapter.
(5) Halides of a carboxylic acid fall within the item within which the acid
falls, and do not fall within any other item in this Chapter.
6. (1) In items 29.31 to 29.34 (inclusive), ''compounds'' means organic
compounds the molecules of which contain, in addition to atoms of hydrogen,
oxygen or nitrogen, other atoms directly linked to carbon atoms.
(2) In item 29.31, ''organo-sulphur compounds'', and in item 29.34, ''other
organo-inorganic compounds'', do not include sulphonated or halogenated
derivatives (including compound derivatives) that, apart from hydrogen, oxygen
and nitrogen, have directly linked to carbon only the atoms of sulphur and of
halogens that give to them their nature of sulphonated or halogenated
derivatives or compound derivatives, as the case may be.
7. In item 29.35, ''heterocyclic compounds'' does not include internal
ethers, internal hemiacetals, methylene ethers of orthodihydric phenols,
epoxides with three or four member rings, cyclic acetals, cyclic polymers of
aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids,
cyclic esters of polyhydric alcohols with polybasic acids, cyclic ureides and
cyclic thioureides, imides of polybasic acids, hexamethylenetetramine or
trimethylenetrinitramine.
8. The following goods are specified for the purposes of sub-item 29.04.3,
that is to say, isooctyl alcohol or 2-ethylhexanol.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
SUB-CHAPTER I
HYDROCARBONS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
29.01 * Hydrocarbons:
29.01.1 - Benzene, toluene and xylene:
29.01.11 - - As prescribed by by-law Free Free
29.01.19 - - Other $0.04905 per
1 $0.04905
per 1
29.01.2 - Styrene 40% 30%
29.01.9 - Other 71/2% Free
29.02 * Halogenated derivatives of
hydrocarbons:
29.02.1 - Carbon tetrachloride;
trichloroethylene; tetrachloroethylene;
1,2-dichloroethane;
dichlorodiphenyldichloroethane;
chlorobenzenes 40% 30%
29.02.2 - Chloroethane; chloroform;
chloromethane; fluorinated derivatives
and chlorofluorinated derivatives of
hydrocarbons 25% 15%
29.02.9 - Other 71/2% Free
29.03 * Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons:
29.03.1 - Sodium toluene sulphonate; potassium
toluene sulphonate; sodium xylene
sulphonates 25% 15%
29.03.9 - Other 71/2% Free
SUB-CHAPTER II
ALCOHOLS AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
29.04 * Acyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated
derivatives:
29.04.1 - Methanol 25% 25%
29.04.2 - Propyl alcohols $5.06 per 1 $5.06 per
1
29.04.3 - Butyl alcohols other than n-butyl
alcohol; monohydric primary alcohols
containing not less than 6 carbon atoms 25%, and, in
respect of
goods
specified in
note 8 to
this
Chapter, a
temporary
duty of 15% 15%,
and,
in
respect
of goods
specified
in note
8
to this
Chapter,
a
temporary
duty of
15%
29.04.4 - Sorbitol; mannitol; n-butyl alcohol;
ethanediol 40% 30%
29.04.5 - 4-methylpentan-2-ol 25%, and a
temporary
duty of
$0.068 per
kg 15%, and
a
temporary
duty of
$0.068
per
kg
29.04.9 - Other 71/2% Free
29.05 * Cyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated
derivatives:
29.05.1 - Menthol 30% 20%
29.05.9 - Other 71/2% Free
SUB-CHAPTER III
PHENOLS, PHENOL-ALCOHOLS AND THEIR
HALOGENATED, SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
29.06 * Phenols and phenol-alcohols:
29.06.1 - Phenol; 2,2-di-(p-hydroxyphenyl)
propane; o-cresol and its sodium salt;
mixed cresol isomers and their sodium
salts; mixed xylenol isomers and their
sodium salts 40% 30%
29.06.2 - 2-Naphthol; condensates being reaction
products of-
(a) butyraldehyde with mixed dimethyl
phenols;
(b)
2-(methylcyclohexyl)-4-methyl-phenol with
formaldehyde; or
(c) 4-methyl-6-t-butylphenol with
formaldehyde 25% 15%
29.06.9 - Other 71/2% Free
29.07 * Halogenated, sulphonated, nitrated or
nitrosated derivatives of phenols or
phenol-alcohols:
29.07.1 - Monochloroxylenols; pentachlorophenol
and its sodium salt; 2,4-dichlorophenol
and its sodium salt;
2,4,5-trichlorophenol and its sodium
salt; 2,4,6-trichlorophenol and its
sodium salt; phenol mono-sulphonic acids;
phenol di-sulphonic acids 40% 30%
29.07.9 - Other 71/2% Free
SUB-CHAPTER IV
ETHERS, ALCOHOL PEROXIDES, ETHER
PEROXIDES, EPOXIDES WITH A THREE OR FOUR
MEMBER RING, ACETALS AND HEMIACETALS, AND
THEIR HALOGENATED, SULPHONATED, NITRATED
OR NITROSATED DERIVATIVES
29.08 * Ethers, ether-alcohols, ether-phenols,
ether-alcohol-phenols, alcohol peroxides
and ether peroxides, and their
halogenated, sulphonated, nitrated or
nitrosated derivatives:
29.08.1 - Ethyl methyl ketone peroxide;
di-t-butyl peroxide;
trichloronitroanisole;
tetrachloronitroanisole; t-butyl
hydroperoxide;
trichloronitrodimethoxybenzene; goods
being ethylene oxide derivatives 40% 30%
29.08.2 - Diethyl ether; di-isopropyl ether 25% 15%
29.08.9 - Other 71/2% Free
29.09 * Epoxides, epoxyalcohols, epoxyphenols
and epoxyethers, with a three or four
member ring, and their halogenated,
sulphonated, nitrated or nitrosated
derivatives 71/2% Free
29.10 * Acetals and hemiacetals and single or
complex oxygen-function acetals and
hemiacetals, and their halogenated,
sulphonated, nitrated or nitrosated
derivatives 71/2% Free
SUB-CHAPTER V
ALDEHYDE-FUNCTION COMPOUNDS
29.11 * Aldehydes, aldehyde-alcohols,
aldehyde-ethers, aldehyde-phenols and
other single or complex oxygen-function
aldehydes; cyclic polymers of aldehydes;
paraformaldehyde:
29.11.1 - Formaldehyde; paraformaldehyde;
vanillin; ethylvanillin 25% 15%
29.11.2 - Of a kind used for flavouring, not
being goods falling within sub-item
29.11.1; butyraldehyde 50% 271/2%
29.11.9 - Other 71/2% Free
29.12 * Halogenated, sulphonated, nitrated or
nitrosated derivatives of goods falling
within item 29.11 71/2% Free
SUB-CHAPTER VI
KETONE-FUNCTION COMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS
29.13 * Ketones, ketone-alcohols,
ketone-phenols, ketonealdehydes,
quinones, quinone-alcohols,
quinone-phenols, quinone-aldehydes and
other single or complex oxygen-function
ketones and quinones, and their
halogenated, sulphonated, nitrated or
nitrosated derivatives:
29.13.1 - Acetone 25% 25%
29.13.2 - Mesityl oxide; ethyl methyl ketone 25% 15%
29.13.3 - isoButyl methyl ketone; diacetone
alcohol 25%, and a
temporary
duty of
$0.068 per
kg 15%, and
a
temporary
duty of
$0.068
per
kg
29.13.9 - Other 71/2% Free
SUB-CHAPTER VII
CARBOXYLIC ACIDS, AND THEIR
ANHYDRIDES, HALIDES, PEROXIDES AND
PERACIDS, AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR NITROSATED
DERIVATIVES
29.14 * Monocarboxylic acids and their
anhydrides, halides, peroxides and
peracids, and their halogenated,
sulphonated, nitrated or nitrosated
derivatives:
29.14.1 - Acids, salts and esters, as follows:- 25% 15%
(a) acetic acid (including commercial
acetic acid and crude pyroligneous acid),
and its salts;
(b) aliphatic acids containing not
less than 8 and not more than 22 carbon
atoms, and their salts;
(c) ammonium, potassium and sodium
benzoates;
(d) calcium propionate;
(e) sodium propionate;
(f) amyl acetates;
(g) ethyl acetate;
(h) butyl acetates, other than
n-butyl acetate;
(i) esters of monoacids in which a
component is an ethylene oxide
derivative, other than esters of acetic
acid;
(j) esters of aliphatic monoacids in
which any aliphatic acid component
contains not less than 8 and not more
than 22 carbon atoms not being goods of a
kind used for flavouring
29.14.2 - Peroxides; n-butyl acetate; t-butyl
perbenzoate; esters of acetic acid in
which a component is an ethylene oxide
derivative 40% 30%
29.14.3 - Vinyl acetate 50% 40%
29.14.4 - Goods, as follows:-
(a) methyl formate;
(b) ethyl formate;
(c) butyl formates;
(d) propyl formates;
(e) amyl formates;
(f) methyl acetate;
(g) propyl acetates;
(h) ethyl butyrates;
(i) butyl butyrates;
(j) amyl butyrates;
(k) allyl heptoates;
(l) allyl isocaproates;
(m) esters of a kind used for
flavouring, not being goods falling
within a preceding subitem of this item 50% 271/2%
29.14.9 - Other 71/2% Free
29.15 * Polycarboxylic acids and their
anhydrides, halides, peroxides and
peracids, and their halogenated,
sulphonated, nitrated or nitrosated
derivatives:
29.15.1 - Phthalic anhydride; maleic anhydride;
esters in which-
(a) the phthalic acid content;
(b) the isophthalic acid content; or
(c) the phthalic and isophthalic acid
content,
of the acid component is not less than
50% by weight 40% 30%
29.15.2 - Lead phthalate; lead maleate 25% 15%
29.15.3 - Bis(ethylene glycol monomethyl ether)
adipate; bis(triethylene glycol
monomethyl ether) adipate 40% 321/2%
29.15.9 - Other 71/2% Free
29.16 * Carboxylic acids with alcohol, phenol,
aldehyde or ketone-function and other
single or complex oxygen-function
carboxylic acids and their anhydrides,
halides, peroxides and peracids, and
their halogenated, sulphonated, nitrated
or nitrosated derivatives:
29.16.1 - Acetylsalicylic acid; methyl
salicylate; salicylic acid; sodium
salicylate; chloromethylphenoxyacetic
acid and its salts and esters 25% 15%
29.16.2 - 2, 4-Dichlorophenoxyacetic acid and
its salts and esters; 2, 4,
5-trichlorophenoxyacetic acid and its
salts and esters; esters in which-
(a) the phthalic acid content;
(b) the isophthalic acid content; or
(c) the phthalic and isophthalic acid
content,
of the acid component is not less than
50% by weight 40% 30%
29.16.3 - Tartaric acid and its salts, other
than potassium hydrogen tartrate; citric
acid and its salts, other than calcium
citrate; malic acid 15% Free
29.16.9 - Other 71/2% Free
SUB-CHAPTER VIII
INORGANIC ESTERS AND THEIR SALTS,
AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
29.17 * Sulphuric esters and their salts, and
their halogenated, sulphonated, nitrated
or nitrosated derivatives 71/2% Free
29.18 * Nitrous and nitric esters, and their
halogenated, sulphonated, nitrated or
nitrosated derivatives 71/2% Free
29.19 * Phosphoric esters and their salts,
including lactophosphates, and their
halogenated, sulphonated, nitrated or
nitrosated derivatives 71/2% Free
29.20 * Carbonic esters and their salts, and
their halogenated, sulphonated, nitrated
or nitrosated derivatives 71/2% Free
29.21 * Other esters of mineral acids
(excluding halides) and their salts, and
their halogenated, sulphonated, nitrated
or nitrosated derivatives 71/2% Free
SUB-CHAPTER IX
NITROGEN-FUNCTION COMPOUNDS
29.22 * Amine-function compounds:
29.22.1 - N-Phenylnaphthylamine;
N-isopropyl-N-phenyl-p-phenylenediamine;
NN'-dinaphthyl-p-phenylenediamine;
NN'-dioctyl-p-phenylenediamine;
NN'-diphenyl-p-phenylenediamine;
NN'dibutyl-p-phenylenediamine;
o-phenylenediamine; p-phenylenediamine;
N-nitroso-diphenylamine;
4-cyclohexylaminodiphenylamine 40% 30%
29.22.2 - Diphenylamine 25% 15%
29.22.9 - Other 71/2% Free
29.23 * Single or complex oxygen-function
amino-compounds:
29.23.1 - Ethanolamines 40% 30%
29.23.2 - Sodium hydrogen glutamate Free Free
29.23.9 - Other 71/2% Free
29.24 * Quaternary ammonium salts and
hydroxides; lecithins and other
phosphoaminolipins:
29.24.1 - Quaternary ammonium salts and
hydroxides:
29.24.11 - - Choline chloride; betaine
hydrochloride for use in animal feeds 40% 30%
29.24.19 - - Other 25% 15%
29.24.9 - Other 71/2% Free
29.25 * Carboxyamide-function compounds;
amide-function compounds of carbonic
acid:
29.25.1 - Dulcin $8.82 per kg $4.96
per
kg
29.25.2 - Stearic acid diethanolamide 40% 321/2%
29.25.9 - Other 71/2% Free
29.26 * Carboxyimide-function compounds
(including ortho-benzoic sulphimide and
its salts) and imine-function compounds
(including hexamethylenetetramine and
trimethylenetrinitramine):
29.26.1 - Saccharin; salts of saccharin;
chlorosaccharin; methyl-saccharin:
29.26.11 - - For medicinal purposes, as
prescribed by by-law for the purposes of
this paragraph Free Free
29.26.12 - - As prescribed by by-law for the
purposes of this paragraph 71/2% Free
29.26.19 - - Other $8.82 per kg $4.96
per
kg
29.26.2 - Hexamine; diphenylguanidine;
dodecylguanidine acetate;
di-o-tolylguanidine; condensates, being
reaction products of-
(a) diphenylamine with acetone; or
(b) ethyl chloride with formaldehyde
and ammonia 25% 15%
29.26.9 - Other 71/2% Free
29.27 * Nitrile-function compounds 71/2% Free
29.28 * Diazo-compounds, azo-compounds and
azoxycompounds 71/2% Free
29.29 * Organic derivatives of hydrazine or of
hydroxylamine 71/2% Free
29.30 * Compounds with other
nitrogen-functions:
29.30.1 - Calcium cyclamate; sodium cyclamate $8.82 per kg $4.96
per
kg
29.30.9 - Other 71/2% Free
SUB-CHAPTER X
ORGANO-INORGANIC COMPOUNDS AND
HETEROCYCLIC COMPOUNDS
29.31 * Organo-sulphur compounds:
29.31.1 - Sodium alkylxanthates; potassium
alkylxanthates; manganese
alkylenebisdithiocarbamates;
tetramethylthiuram monosulphide;
di-(o-cresyl) sulphide; zinc
dialkyldithiocarbamates; sodium
dialkyldithiocarbamates; zinc
alkylenebisdithiocarbamates; sodium
alkylenebisdithiocarbamates;
tetramethylthiuram disulphide;
thioglycollic acid and its salts 25% 15%
29.31.9 - Other 71/2% Free
29.32 * Organo-arsenic compounds 71/2% Free
29.33 * Organo-mercury compounds 71/2% Free
29.34 * Other organo-inorganic compounds:
29.34.1 - Tetraethyl-lead; tetramethyl-lead 171/2% 10%
29.34.9 - Other 71/2% Free
29.35 * Heterocyclic compounds; nucleic acids:
29.35.1 - Mercaptobenzothiazole;
dibenzothiazolyl disulphide; zinc
mercaptobenzothiazole;
N-oxydiethylenebenzothiazolesulphenamide;
N-octyl-benzothiazolesulphenamide;
N-cyclohexylbenzothiazolesulphenamide 40% 30%
29.35.2 - Phenothiazine; morpholine 25% 15%
29.35.3 - Coumarin 50% 271/2%
29.35.9 - Other 71/2% Free
29.36 * Sulphonamides 71/2% Free
29.37 * Sultones and sultams 71/2% Free
SUB-CHAPTER XI
PROVITAMINS, VITAMINS, HORMONES AND
ENZYMES, NATURAL OR REPRODUCED BY
SYNTHESIS
29.38 * Provitamins and vitamins, natural or
reproduced by synthesis (including
natural concentrates), derivatives
thereof used primarily as vitamins, and
intermixtures of the foregoing, whether
or not in any solvent 71/2% Free
29.39 * Hormones, natural or reproduced by
synthesis, and derivatives thereof, used
primarily as hormones and other steroids
used primarily as hormones 71/2% Free
29.40 * Enzymes Free Free
SUB-CHAPTER XII
GLYCOSIDES AND VEGETABLE ALKALOIDS,
NATURAL OR REPRODUCED BY SYNTHESIS,
AND THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
29.41 * Glycosides, natural or reproduced by
synthesis, and their salts, ethers,
esters and other derivatives 71/2% Free
29.42 * Vegetable alkaloids, natural or
reproduced by synthesis, and their salts,
ethers, esters and other derivatives 71/2% Free
SUB-CHAPTER XIII
OTHER ORGANIC COMPOUNDS
29.43 * Sugars, chemically pure, other than
sucrose, glucose and lactose; sugar
ethers and sugar esters, and their salts,
not falling within item 29.39, 29.41 or
29.44 * Antibiotics:
29.44.1 - Benzylpenicillin and its salts $0.025 per
mega unit,
and 10% $0.025
per
mega
unit
29.44.2 - Phenoxymethylpenicillin and its salts $0.045 per g
calculated
as free
acid, and
10% $0.045
per
g
calculated
as free
acid
29.44.3 - Streptomycin sulphate $0.075 per g
base, and
10% $0.075
per
g base
29.44.9 - Other 71/2% Free
29.45 * Other organic compounds 71/2% Free
------------------------------------------------------------------------------
--
Chapter 30-Pharmaceutical Products
NOTES
1. (1) In item 30.03, ''medicaments'' means goods (other than dietetic,
diabetic or fortified foods, tonic beverages, spa water or similar foods or
beverages) that are-
(a) goods comprising two or more constituents that have been mixed or
compounded together for a therapeutic or prophylactic use; or
(b) unmixed goods suitable for such a use that have been put up in measured
doses or in forms or in packs of a kind sold by retail for therapeutic or
prophylactic purposes,
but does not include goods falling within item 30.02 or 30.04.
(2) For the purposes of this note and of paragraph (d) of note 3 to this
Chapter-
(a) the following goods shall be deemed to comprise two or more
constituents that have been mixed or compounded together:-
(i) colloidal solutions and suspensions (other than colloidal
sulphur);
(ii) vegetable extracts obtained by the treatment of mixtures of
vegetable materials;
(iii) salts and concentrates obtained by evaporating natural mineral
waters;
(b) goods shall not be deemed not to be unmixed by reason only that they
have been dissolved in water; and
(c) the following goods shall be deemed to be unmixed goods:-
(i) goods falling within an item in Chapter 28;
(ii) goods falling within an item in Chapter 29;
(iii) simple vegetable extracts that have not been prepared, or that
have been standardised or dissolved in any solvent but not further prepared,
being goods falling within item 13.03.
2. The following goods do not fall within this Chapter:-
(a) goods falling within item 33.05;
(b) dentifrice, including dentifrice of a kind having therapeutic or
prophylactic properties, being goods falling within item 33.06;
(c) goods falling within item 34.01
3. In item 30.5, ''other pharmaceutical goods'' means-
(a) sterile surgical catgut and similar sterile suture materials;
(b) sterile laminaria and sterile laminaria tents;
(c) sterile absorbable surgical haemostatics;
(d) opacifying preparations for X-ray examinations and diagnostic reagents
(other than those falling within item 30.02) designed to be administered to
the patient, being unmixed goods put up in measured doses or goods consisting
of two or more products that have been mixed or compounded together for such a
purpose;
(e) blood grouping reagents;
(f) dental cements and other dental fillings; and
(g) first-aid boxes and kits.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
30.01 * Organo-therapeutic glands or other
organs, dried, whether or not powdered;
organo-therapeutic extracts of glands or
other organs or of their secretions;
other animal substances prepared for
therapeutic or prophylactic uses, and not
falling within any other item:
30.01.1 - Organo-therapeutic extracts of glands
or other organs or of their secretions;
normal sera 35% 20%
30.01.9 - Other 71/2% Free
30.02 * Antisera; microbial vaccines, toxins,
microbial cultures (including ferments
but excluding yeasts) and similar goods 35% 20%
30.03 * Medicaments (including veterinary
medicaments):
30.03.1 - Tablets consisting of a single
therapeutic substance or consisting of a
single therapeutic substance combined
with non-therapeutic ingredients, being a
therapeutic substance that is not
reasonably available from Australian
production or manufacture, as prescribed
by by-law $0.333 per
1000
tablets, and
10%; or, if
lower, 20% $0.333
per
1000
tablets,
or, if
lower,
10%
30.03.2 - Of mixtures of streptomycin sulphate
with one or more of the following:-
(a) benzylpenicillin;
(b) phenoxymethylpenicillin;
(c) salts of benzylpenicillin;
(d) salts of phenoxymethylpenicillin $0.075 per g
calculated
by reference
to the
weight of
streptomycin
sulphate and
the
antibiotics
specified in
clauses (a)
to (d)
inclusive in
column 2 in
this
sub-item in
the goods,
and 10% $0.075
per
g
calculated
by
reference
to the
weight
of
streptomycin
sulphate
and the
antibiotics
specified
in
clauses
(a) to
(d)
inclusive
in column
2
in this
sub-item
in
the
goods
30.03.3 - Of benzylpenicillin or its salts, not
being goods falling within a preceding
sub-item of this item $0.025 per
mega unit of
benzylpenicillin,
and 10% $0.025
per
mega
unit
of
benzylpenicillin
30.03.4 - Of phenoxymethylpenicillin or its
salts, not being goods falling within a
preceding sub-item of this item $0.045 per g
calculated
as free acid
of phenoxy-
methyl-
penicillin,
and 10% $0.045
per
g
calculated
as free
acid of
phenoxy-
methyl-
penicillin
30.03.5 - Of streptomycin sulphate, not being
goods falling within a preceding sub-item
of this item $0.075 per g
of
streptomycin
base, and
10% $0.075
per
g of
streptomycin
base
30.03.6 - Of insulin or of insulin compounds; of
penicillins or salts of penicillins, not
being goods falling within a preceding
sub-item of this item; of streptomycin or
salts of streptomycin, not being goods
falling within a preceding sub-item of
this item 71/2% Free
30.03.7 - Pure water Free Free
30.03.9 - Other 321/2%, and,
if
containing
more than
1.15% by
volume of
ethyl
alcohol,
$0.019 per l
for each 10%
or part
thereof of
ethyl
alcohol 171/2%
30.04 * Waddings, gauze, bandages and similar
goods, including dressings, adhesive
plasters, poultices and the like, being
goods impregnated or coated with
pharmaceutical substances or put up in
retail packs for medical or surgical
purposes, other than goods referred to in
a paragraph of note 3 to this Chapter:
30.04.1 - Waddings, cotton wool, absorbent
cotton and the like; crepe bandages 30% 20%
30.04.2 - Gauze, bandages other than crepe
bandages, and similar goods, including
dressings, adhesive plasters, poultices
and the like 71/2% Free
30.05 * Other pharmaceutical goods:
30.05.1 - Diagnostic reagents put up for retail
sale; opacifying preparations for X-ray
examinations, of materials other than
barium sulphate, being preparations put
up for retail sale; dental alloys; blood
grouping reagents 221/2% 121/2%
30.05.9 - Other 71/2% Free
------------------------------------------------------------------------------
--
Chapter 31-Fertilisers
NOTES
1. In item 31.02, ''mineral or chemical fertilisers, nitrogenous'' means-
(a) sodium nitrate containing not more than 16.3 per centum by weight of
nitrogen;
(b) ammonium nitrate, whether or not pure;
(c) ammonium sulphonitrate, whether or not pure;
(d) ammonium sulphate, whether or not pure;
(e) calcium nitrate containing not more than 16 per centum by weight of
nitrogen;
(f) calcium nitrate-magnesium nitrate, whether or not pure;
(g) calcium cyanamide containing not more than 25 per centum by weight of
nitrogen, whether or not treated with oil;
(h) urea, whether or not pure;
(i) fertilisers consisting of a mixture of two or more of the following
substances:-
sodium nitrate;
ammonium nitrate, whether or not pure;
ammonium sulphonitrate, whether or not pure;
ammonium sulphate, whether or not pure;
calcium nitrate;
calcium nitrate-magnesium nitrate, whether or not pure;
calcium cyanamide, whether or not treated with oil;
urea;
(j) fertilisers consisting of ammonium chloride, or of any of the goods
referred to in the last preceding paragraph, mixed with chalk, gypsum or other
inorganic non-fertilising substances; and
(k) liquid fertilisers consisting of the goods referred to in paragraph (b)
or (h) of this note, or of mixtures of those goods, in an aqueous or liquid
ammonia solution,
but does not include goods put up in a form or pack described in item 31.05.
2. In item 31.03, ''mineral or chemical fertilisers, phosphatic'' means-
(a) basic slag;
(b) calcium phosphates that have been disintegrated after calcining and
calcined natural aluminium calcium phosphates;
(c) superphosphates (whether single, double or triple);
(d) calcium hydrogen phosphate containing not less than 0.2 per centum by
weight of fluorine;
(e) fertilisers consisting of a mixture of two or more of the following
substances:-
basic slag;
Calcium phosphates that have been disintegrated after calcining and
calcined natural aluminium calcium phosphates;
superphosphates (whether single, double or triple);
calcium hydrogen phosphate; and
(f) fertilisers consisting of any of the goods referred to in a
sub-paragraph of the last preceding paragraph mixed with chalk, gypsum or
other inorganic non-fertilising substances,
but does not include goods put up in a form or pack described in item 31.05.
3. In item 31.04, ''mineral or chemical fertilisers, potassic'' means-
(a) crude natural potassium salts;
(b) crude potassium salts obtained by the treatment of residues of beet
molasses;
(c) potassium chloride, whether or not pure;
(d) potassium sulphate containing not more than 52 per centum by weight of
K2O;
(e) magnesium sulphate-potassium sulphate containing not more than 30 per
centum by weight of K2O; and
(f) fertilisers consisting of a mixture of two or more of the following
substances:-
crude natural potassium salts;
crude potassium salts obtained by the treatment of residues of beet
molasses;
potassium chloride, whether or not pure;
potassium sulphate;
magnesium sulphate-potassium sulphate,
but does not include goods put up in a form or pack described in item 31.05.
4. In item 31.05, ''other fertilisers'' includes monoammonium and
diammonium orthophosphates, whether or not pure, and mixtures thereof.
5. A quantitative criterion specified in relation to goods in note 1, 2 or
3 to this Chapter shall be taken to be applicable to the goods when in a dry
anhydrous state.
6. The following goods do not fall within this Chapter:-
(a) animal blood falling within item 05.15;
(b) separate chemically defined compounds other than-
(i) compounds referred to in a paragraph of note 1, 2, 3 or 4 to this
Chapter; or
(ii) ammonium phosphates referred to in note 4 to this Chapter;
(c) cultured potassium chloride crystals (other than optical elements)
that-
(i) weigh not less than 2.5 grams each; and
(ii) fall within item 38.19;
(d) optical elements of potassium chloride falling within item 90.01.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
31.01 * Guano and other natural animal or
vegetable fertilisers, whether or not
mixed together, but not chemically
treated, not being goods put up in a form
or pack described in item 31.05 Free Free
31.02 * Mineral or chemical fertilisers,
nitrogenous:
31.02.1 - Ammonium sulphate; ammonium nitrate
containing, when in a dry anhydrous
state, more than 33.25%, by weight, of
nitrogen; urea for use otherwise than as
a fertiliser 71/2% Free
31.02.9 - Other Free Free
31.03 * Mineral or chemical fertilisers,
phosphatic:
31.03.1 - Superphosphates 221/2% 71/2%
31.03.9 - Other Free Free
31.04 * Mineral or chemical fertilisers,
potassic Free Free
31.05 * Other fertilisers; goods put up in the
form of tablets or lozenges or in a
similar prepared form or in packs of a
gross weight not exceeding 10 kilograms,
being goods that, if they were not so put
up, would fall within another item in
this Chapter:
31.05.1 - Goods put up in the form of tablets or
lozenges or in a similar prepared form or
in packs of a gross weight not exceeding
10 kilograms:
31.05.11 - - Superphosphates 221/2% 71/2%
31.05.19 - - Other Free Free
31.05.2 - Ammonium dihydrogen orthophosphate,
diammonium hydrogen orthophosphate and
mixtures thereof, for use otherwise than
as fertilisers 40% 30%
31.05.9 - Other:
31.05.91 - - Monoammonium orthophosphates and
diammonium orthophosphates, and mixtures
thereof 71/2% Free
31.05.99 - - Other Free Free
------------------------------------------------------------------------------
-- Chapter 32-Tanning and Dyeing Extracts; Tannins and their Derivatives;
Dyes,
Colours, Paints and Varnishes; Putty, Fillers and Stoppings; Inks
NOTES
1. The following goods do not fall within this Chapter:-
(a) separate chemically defined elements and compounds, other than-
(i) goods described in item 32.04 or 32.05;
(ii) inorganic products of a kind used as luminophores; or
(iii) dyes or other colouring matter in forms or packs of a kind sold by
retail;
(b) tannates and other tannin derivatives of products falling within item
29.38, 29.39, 29.40, 29.41, 29.42, 29.44, 35.01, 35.02, 35.03 or 35.04.
2. Mixtures of stabilised diazonium salts and coupling compounds for the
production of insoluble azoic dyestuffs on the fibre falling within item
32.05.
3. (1) In item 32.05, ''synthetic organic dyestuffs'' includes preparations
of a kind to which this note applies that are based on synthetic organic
dyestuffs (including pigment dyestuffs), but does not include prepared
pigments falling within item 32.09.
(2) In item 32.06, ''colour lakes'' includes preparations of a kind to which
this note applies that are based on colour lakes, but does not include
prepared pigments falling within item 32.09.
(3) In item 32.07, ''other colouring matter'' includes preparations of a
kind to which this note applies that are based on colouring matter falling
within that item, but does not include prepared pigments falling within item
32.09.
(4) This note applies to preparations of a kind used for colouring, in the
mass, artificial plastics, rubber or similar materials or as ingredients in
preparations for printing textiles.
4. Solutions (other than collodions) consisting of any of the goods
described in item 39.01, 39.02, 39.03, 39.04, 39.05 or 39.06 in volatile
organic solvents, being a solvent the weight of which exceeds 50 per centum of
the weight of the solution, fall within item 32.09.
5. In this Chapter, ''colouring matter'' does not include products of a kind
used as extenders in oil paints, whether or not they are also suitable for
colouring distempers.
6. In item 32.09, ''stamping foils'' means goods of a kind used for printing
and consisting of-
(a) thin sheets composed of metallic powder (including powder of precious
metal), or pigment, agglomerated with glue, gelatin or other binder; or
(b) gold, aluminium or other metals, or pigment, deposited on paper,
artificial plastic material or other support.
7. For the purposes of a rate of duty in sub-item 32.07.4-
(a) a white pigment shall be deemed not to be a pigment if a pigment, other
than a white pigment, is contained in the goods; and
(b) if there are two or more pigments in the goods, one pigment shall be
deemed to be higher rated than another pigment, if-
(i) the amount of duty that would be payable on the goods containing the
pigments if the rate applicable to the first-mentioned pigment (regarded as a
separate product) were applicable to the goods containing the pigments is
greater than the amount of duty that would be payable on those goods if the
rate applicable to the second-mentioned pigment (regarded as a separate
product) were applicable to those goods; or
(ii) where those amounts are equal-the first-mentioned amount in the last
preceding sub-paragraph is equal to the second-mentioned amount in that
sub-paragraph and the tariff classsification that applies to the
first-mentioned pigment appears later in this Schedule than the tariff
classification that applies to the second-mentioned pigment.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
32.01 * Tanning extracts of vegetable origin Free Free
32.02 * Tannins and tannic acids, including
water-extracted gall-nut tannin, and
their salts, ethers, esters and other
derivatives 71/2% Free
32.03 * Synthetic organic tanning substances
and inorganic tanning substances; tanning
preparations, whether or not containing
natural tanning materials; enzymatic,
pancreatic or bacterial preparations for
pre-tanning 71/2% Free
32.04 * Colouring matter of vegetable origin
(including dyewood extract and other
vegetable dyeing extracts, but excluding
indigo) or of animal origin Free Free
32.05 * Synthetic organic dyestuffs (including
pigment dyestuffs); synthetic organic
products of a kind used as luminophores;
products of the kind known as optical
bleaching agents substantive to the
fibre; natural indigo:
32.05.1 - Synthetic organic pigment dyestuffs
and preparations based thereon 45% 30%
32.05.9 - Other 71/2% Free
32.06 * Colour lakes:
32.06.1 - Prepared from synthetic organic
dyestuffs; preparations based on lakes
prepared from synthetic organic dyestuffs 45% 30%
32.06.9 - Other 71/2% Free
32.07 * Other colouring matter; inorganic
products of a kind used as luminophores:
32.07.1 - Lead chromes, chrome greens, molybdate
chromes, zinc chromes and zinc greens 371/2% 25%
32.07.2 - White pigments containing, when in a
dry anhydrous state, not less than 25% of
TiO2;cadmium pigments 25% 15%
32.07.3 - Ultramarine blue Free Free
32.07.4 - Pigment intermixtures and preparations
thereof; pigments diluted with an
extender, and preparations thereof;
preparations of pigments The rate of
duty set out
in this
column that
would apply
to the goods
if they were
goods of the
same kind as
the pigment
in the
goods, or,
if there are
two or more
pigments in
the goods,
that pigment
that is
higher rated
than any
other
pigment in
the goods The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
they
were
goods of
the same
kind as
the
pigment
in
the
goods,
or, if
there
are
two or
more
pigments
in
the
goods,
that
pigment
that is
higher
rated
than
any
other
pigment
in
the
goods
32.07.9 - Other 71/2% Free
32.08 * Prepared pigments, prepared opacifiers
and prepared colours, vitrifiable enamels
and glazes, liquid lustres and similar
products, of the kind used in the
ceramic, enamelling and glass industries;
engobes (that is to say, slips); glass
frit and other glass, in the form of
powder, granules or flakes:
32.08.1 - Glass frit and other glass, in the
form of powder, granules or flakes 271/2% 121/2%
32.08.2 - Vitreous enamels, that is to say,
enamels of a kind used solely or
principally for enamelling metal 121/2% 121/2%
32.08.9 - Other 71/2% Free
32.09 * Varnishes and lacquers; distempers;
prepared water pigments of the kind used
for finishing leather; paints and
enamels; pigments in linseed oil, white
spirit, spirits of turpentine, varnish or
other paint or enamel media; stamping
foils; dyes or other colouring matter in
forms or packs of a kind sold by retail:
32.09.1 - Stamping foils; dyes or other
colouring matter in forms or packs of a
kind sold by retail 71/2% Free
32.09.2 - Pigments in linseed oil, white spirit,
spirits of turpentine, varnish or other
paint or enamel media; white lead in
linseed oil, white spirit, spirits of
turpentine, varnish or other paint or
enamel media:
32.09.21 - - White pigments containing, when in a
dry anhydrous state, not less than 25% by
weight of TiO2; chromic oxide; cadmium
pigments; white lead 25% 15%
32.09.22 - - Metal flakes or powders 30% 20%
32.09.29 - - Other 45% 30%
32.09.3 - Aerosols, being goods that-
(a) fall within item 32.09 only by
the application of note 4 to this
Chapter; and
(b) but for the presence of the
propellent would not fall within item
32.09 by the application of note 4 to
this Chapter The rate of
duty set out
in this
column in
the tariff
classification
that, but
for this
item and
note 4 to
this
Chapter,
would apply
to the goods The rate
of
duty set
out in
this
column
in
the
tariff
classification
that,
but
for this
item and
note 4
to
this
Chapter,
would
apply
to the
goods
32.09.9 - Other 321/2%, or,
if higher,
$0.066 per 1 171/2%,
or,
if
higher,
$0.044
per
1
32.10 * Artists', students' and signboard
painters' colours, modifying tints,
colours known as amusement colours, and
the like, in tablets, tubes, jars,
bottles, pans or other similar packs,
including such colours in sets or
outfits, with or without brushes,
palettes or other accessories:
32.10.1 - Watercolours in tubes, not exceeding
0.454 kilogram net weight; sets or
outfits containing watercolours in tubes,
including at least one tube the contents
of which does not exceed 0.454 kilogram
net weight, with or without brushes,
palettes or other accessories 121/2%, and
$2.05 per kg
of the
weight of
the
watercolours
and tubes if
the result
of dividing
the value of
the
watercolours
and tubes by
the number
of kilograms
in the gross
weight of
the goods
does not
exceed $2.36 Free,
and
$2.05
per
kg of
the
weight
of
the
watercolours
and
tubes
if the
result
of
dividing
the
value
of the
watercolours
and
tubes
by the
number
of
kilograms
in the
gross
weight
of
the
goods
does not
exceed
$2.36
32.10.2 - In tablets, tubes, jars, bottles, pans
or other similar packs, the contents of a
pack exceeding 0.454 kilogram net weight;
show card colours 40% 171/2%
32.10.9 - Other 121/2% Free
32.11 * Prepared driers 25% 15%
32.12 * Glaziers' putty; grafting putty;
painters' fillings; non-refractory
surfacing preparations; stopping, sealing
and similar mastics, including resin
mastics and cements 421/2% 171/2%
32.13 * Writing ink, printing ink and other
inks:
32.13.1 - Writing ink and drawing ink 371/2% 121/2%
32.13.9 - Other 45%, or, if
higher,
$0.183 per
kg 10%, or,
if
higher,
$0.064
per
kg
------------------------------------------------------------------------------
-- Chapter 33-Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet
Preparations
NOTES
1. The following goods do not fall within this Chapter:-
(a) compound alcoholic preparations (known as concentrated extracts) for
the manufacture of beverages, being preparations falling within item 22.09;
(b) goods falling within item 34.01;
(c) goods falling within item 38.07.
2. In item 33.06, ''perfumery, cosmetics and toilet preparations''
includes-
(a) prepared room deodorisers, whether or not perfumed; and
(b) goods (whether or not mixed), that are suitable for use as perfumery,
cosmetics or toilet preparations or as room deodorisers and are put up in
packs of a kind sold by retail for such use, other than goods falling within
item 33.05.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
33.01 * Essential oils (terpeneless or not);
concretes and absolutes; resinoids:
33.01.1 - Citrus essential oils, concretes and
absolutes other than bergamot, bitter
orange and neroli 20% 10%
33.01.2 - Oil of ginger $38.58 per
kg, less
621/2%; or,
if higher,
121/2% $38.58
per
kg, less
75%
33.01.9 - Other 71/2% Free
33.02 * Terpenic by-products of the
deterpenation of essential oils Free Free
33.03 * Concentrates of essential oils in fats,
in fixed oils, or in waxes or the like,
obtained by cold absorption or by
maceration 121/2% Free
33.04 * Mixtures of two or more odoriferous
substances (natural or artificial), and
mixtures (including alcoholic solutions)
with a basis of one or more of those
substances, of a kind used as raw
materials in the perfumery, food or drink
industry or in any other industry:
33.04.1 - Containing more than 1.15% by volume
of ethyl alcohol 471/2% 221/2%
33.04.9 - Other:
33.04.91 - - Of a kind used in the food or drink
industry 45%; or, if
higher, 10%,
and $0.937
per kg 25%; or,
if
higher,
5%,
and
$0.606
per kg
33.04.92 - - For manufacturing purposes, as
prescribed by by-law, being goods, other
than methyl salicylate, that but for this
paragraph, fall within paragraph 33.04.99 121/2% Free
33.04.99 - - Other 421/2%; or,
if higher,
10%, and
$16.75 per
kg 171/2%;
or,
if
higher,
5%, and
$9.92
per
kg
33.05 * Aqueous distillates and aqueous
solutions of essential oils, including
such of those goods as are suitable for
medicinal use 45% 1/2%
33.06 * Perfumery, cosmetics and toilet
preparations:
33.06.1 - Joss sticks Free Free
33.06.2 - Bay rum and other perfumed spirit 271/2%, and
$0.98 per l 171/2%,
and
$0.77 per
l
33.06.3 - Shaving cream; preparations for
cleaning artificial teeth and not
commonly used for cleaning natural teeth 271/2% 10%
33.06.4 - Eyebrow and other cosmetic pencils 121/2% Free
33.06.9 - Other:
33.06.91 - - Room deodorisers, being goods that
but for note 2 to this Chapter would fall
within item 38.11 The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
goods but
for note 2
to this
Chapter The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
goods
but for
note 2
to
this
Chapter
33.06.99 - - Other 45% 271/2%
------------------------------------------------------------------------------
-- Chapter 34-Soap, Organic Surface-Active Agents, Washing Preparations,
Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and
Scouring Preparations, Candles and Similar Articles, Modelling Pastes and
''Dental Waxes''
NOTES
1. The following goods do not fall within this Chapter:-
(a) separate chemically defined compounds;
(b) dentifrices, shaving creams and shampoos, containing soap or organic
surface-active agents, being goods falling within item 33.06.
2. (1) For the purposes of item 34.01, ''soap'' means soap soluble in
water.
(2) Subject to the next succeeding sub-note, goods to which item 34.01
applies includes goods containing added abrasive powders, disinfectants,
fillers or medicaments or other substances.
(3) The last preceding sub-note does not apply in relation to goods
containing abrasive powders which are put up in forms other than bars, cakes
or moulded pieces or shapes.
(4) Goods which, but for the last preceding sub-note to this note, would
fall within item 34.01, fall within item 34.05.
3. In item 34.03, ''petroleum oils'' means oils referred to in note 3 to
Chapter 27.
4. In item 34.04, ''prepared waxes, not emulsified or containing solvents''
means-
(a) mixtures of animal waxes, mixtures of vegetable waxes or mixtures of
artificial waxes;
(b) mixtures of different classes of waxes, whether animal, vegetable,
mineral or artificial; and
(c) mixtures of waxy consistency not emulsified or containing solvents,
with a basis of one or more waxes, and containing fats, resins, mineral
substances or other materials.
5. Waxes that fall within item 27.13, and separate animal waxes or separate
vegetable waxes that are coloured but not otherwise prepared, do not fall
within item 34.04.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
34.01 * Soap; organic surface-active products
and preparations for use as soap in the
form of bars, cakes or moulded pieces or
shapes, whether or not combined with soap 221/2%, or,
if higher,
$0.11 per kg 10%, or,
if
higher,
$0.073
per
kg
34.02 * Organic surface-active agents;
surface-active preparations and washing
preparations, whether or not containing
soap:
34.02.1 - Goods being or based on ethylene oxide
derivatives 40% 30%
34.02.9 - Other 25% 15%
34.03 * Lubricating preparations, and
preparations of a kind used for oil or
grease treatment of textiles, leather or
other materials, other than preparations
containing 70% or more by weight of
petroleum oils or of oils obtained from
bituminous minerals:
34.03.1 - Grease 171/2% 10%
34.03.2 - Goods, in packs not exceeding 4.6
litres, not being goods falling within
the last preceding sub-item $0.095 per 1 $0.053
per
1
34.03.9 - Other $0.016 per 1 $0.011
per
1
34.04 * Artificial waxes (including
water-soluble waxes); prepared waxes, not
emulsified or containing solvents:
34.04.1 - Artificial waxes; prepared artificial
waxes:
34.04.11 - - Being or based on polyethylene
glycols 40% 30%
34.04.12 - - Being or based on ethylene oxide
derivatives, not being goods falling
within paragraph 34.04.11; being or based
on glycerol esters 25% 15%
34.04.19 - - Other 71/2% Free
34.04.9 - Other $0.026 per
kg $0.013
per
kg
34.05 * Polishes and creams for footwear,
furniture or floors, metal polishes,
scouring powders and similar
preparations, other than prepared waxes
falling within item 34.04:
34.05.1 - Polishes and creams for footwear,
furniture or floors; metal polishes of a
kind commonly used for domestic purposes 471/2% 221/2%
34.05.2 - Goods, not being goods falling within
the last preceding sub-item, as follows:-
(a) in bar form;
(b) in liquid form in packs not
exceeding 23 litres; or
(c) in other forms in packs not
exceeding 2.5 kilograms 221/2% 10%
34.05.9 - Other 71/2% Free
34.06 * Candles, tapers, night-lights and the
like $0.165 per
kg $0.11
per
kg
34.07 * Modelling pastes (including those put
up for children's amusement and assorted
modelling pastes); preparations of a kind
known as dental wax or as dental
impression compounds, in plates,
horseshoe shapes, sticks and similar
forms 71/2% Free
------------------------------------------------------------------------------
--
Chapter 35-Albuminoidal Substances; Glues
NOTES
1. The following goods do not fall within this Chapter:-
(a) protein substances put up as medicaments, being substances falling
within item 30.03;
(b) gelatin postcards and other products of the printing industry falling
within an item in Chapter 49;
(c) starch degradation products with a reducing sugar content, expressed as
dextrose, exceeding 10 per centum calculated by reference to the total dry
weight.
2. In item 35.05, ''dextrins'' means starch degradation goods having a
reducing sugar content expressed as dextrose, not exceeding 10 per centum
calculated by reference to the total dry weight.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
35.01 * Casein, caseinates and other casein
derivatives; casein glues:
35.01.1 - Casein; ammonium caseinate; sodium
caseinate; casein glues 421/2% 171/2%
35.01.9 - Other 71/2% Free
35.02 * Albumins, albuminates and other albumin
derivatives 71/2% Free
35.03 * Gelatin (including gelatin in
rectangular planar forms, whether or not
coloured or surface-worked) and gelatin
derivatives; glues derived from bones,
hides, nerves, tendons or from similar
goods, and fish glues; isinglass:
35.03.1 - Gelatin 35%, or, if
higher,
$0.33 per kg 25%, or,
if
higher,
$0.22
per
kg
35.03.2 - Gelatin derivatives; isinglass Free Free
35.03.3 - Dry glues 35%, or, if
higher,
$0.13 per kg 25%, or,
if
higher,
$0.09
per
kg
35.03.4 - Glues, not being goods falling within
a preceding sub-item of this item 35% 25%
35.04 * Peptones and other protein substances
and their derivatives; hide powder,
whether or not chromed 71/2% Free
35.05 * Dextrins and dextrin glues; soluble or
roasted starches; starch glues:
35.05.1 - Dextrins and dextrin glues 221/2% 10%
35.05.2 - Starch glues 421/2% 171/2%
35.05.9 - Other $0.055 per
kg $0.026
per
kg
35.06 * Prepared glues not falling within any
other item; goods suitable for use as
glues, put up for sale by retail as glues
in packages not exceeding a net weight of
1 kilogram:
35.06.1 - Glues derived from bones, hides,
nerves, tendons or from similar goods,
and fish glues:
35.06.11 - - Dry 35%, or, if
higher,
$0.13 per kg 25%, or,
if
higher,
$0.09
per
kg
35.06.19 - - Other 35% 25%
35.06.2 - Of artificial plastic materials and
resins or of cellulosic derivatives of a
kind falling within an item in Chapter
39, not being goods put up for retail
sale in packs not exceeding a net weight
of 1 kilogram 30% 20%
35.06.9 - Other 421/2% 171/2%
------------------------------------------------------------------------------
-- Chapter 36-Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys;
Certain
Combustible Preparations
NOTES
1. Separate chemically defined compounds, other than those described in
paragraph (a), (b) or (c) of the next succeeding note, do not fall within this
Chapter.
2. In item 36.08, ''other combustible preparations and products'' means-
(a) metaldehyde, hexamethylenetetramine or similar substances, put up in
tablets, sticks or other forms for use as fuels;
(b) fuels with a basis of alcohol, or similar prepared fuels, in solid or
semi-solid form;
(c) liquid fuels of a kind used in mechanical lighters, in containers of a
capacity not exceeding 300 cubic centimetres; or
(d) resin torches, firelighters and the like, not being goods referred to
in the last preceding note.
3. The amount to be ascertained in accordance with this note for the
purposes of the rate of duty set out in column 3 in paragraph 36.06.11 or
36.06.19 is-
(a) where the number of matches in each box is 140 or less-$0.87; or
(b) where the number of matches in each box is more than 140-a number of
dollars equal to the product of 0.87 and-
(i) where the result of dividing by 70 the difference between the
number of matches in each box and 70 is a whole number-that whole number; or
(ii) where that result is a whole number and a fraction-the next higher
whole number.
4. The amount to be ascertained in accordance with this note for the
purposes of the rate of duty set out in column 4 in paragraph 36.06.11 or
36.06.19 is-
(a) where the number of matches in each box is 140 or less-$0.78; or
(b) where the number of matches in each box is more than 140-a number of
dollars equal to the product of 0.78 and-
(i) where the result of dividing by 70 the difference between the
number of matches in each box and 70 is a whole number-that whole number; or
(ii) where that result is a whole number and a fraction-the next higher
whole number.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
36.01 * Propellent powders 71/2% Free
36.02 * Prepared explosives, other than
propellent powders 5% Free
36.03 * Mining, blasting and safety fuses $0.002 per m $0.001
per
m
36.04 * Percussion and detonating caps;
igniters; detonators 71/2% Free
36.05 * Pyrotechnic articles (including
fireworks, railway fog signals, amorces,
rain rockets) 321/2% 171/2%
36.06 * Matches (other than Bengal matches):
36.06.1 - Wood, in boxes:
36.06.11 - - Having the number of matches
contained in each box printed or stamped
thereon $0.87 per
gross of
boxes, and
an amount
per gross of
boxes
ascertained
in
accordance
with note 3
to this
Chapter if
the number
of matches
in each box
is not less
than 71 $0.78
per
gross of
boxes,
and
an
amount
per
gross
of boxes
ascertained
in
accordance
with note
4
to this
Chapter
if
the
number
of
matches
in each
box
is not
less
than 71
36.06.19 - - Other $1.07 per
gross of
boxes, and
an amount
per gross of
boxes
ascertained
in
accordance
with note 3
to this
Chapter if
the number
of matches
in each box
is not less
than 71 $0.98
per
gross of
boxes,
and
an
amount
per
gross
of boxes
ascertained
in
accordance
with note
4
to this
Chapter
if
the
number
of
matches
in each
box
is not
less
than 71
36.06.9 - Other:
36.06.91 - - Put up for retail sale not having
the number of matches contained in each
pack printed or stamped thereon $0.129 per
1000 matches $0.117
per
1000
matches
36.06.99 - - Other $0.104 per
1000 matches $0.092
per
1000
matches
36.07 * Ferro-cerium and other pyrophoric
alloys in all forms 35% 20%
36.08 * Other combustible preparations and
products 221/2% 10%
------------------------------------------------------------------------------
--
Chapter 37-Photographic and Cinematographic Goods
NOTES
1. Waste or scrap materials do not fall within this Chapter.
2. Goods do not fall within item 37.08 unless they are-
(a) chemical products mixed or compounded for photographic use; or
(b) unmixed substances suitable for photographic use and put up in measured
portions or put up for sale by retail in a form ready for use.
3. Photographic pastes and gums, and varnishes and similar products, do not
fall within item 37.08.
4. For the purposes of this Chapter, the length of a film with more than one
series of exposures across the width of the film shall be deemed to be the
total of the lengths of each of the series of exposures.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
37.01 * Photographic plates and film in the
flat, sensitised, unexposed, of any
material other than paper, paperboard or
cloth 171/2% 10%
37.02 * Film in rolls, sensitised, unexposed,
perforated or not:
37.02.1 - Cinematograph film, as prescribed by
by-law Free Free
37.02.2 - Not perforated, in bulk rolls 71/2% Free
37.02.3 - Not perforated, not being goods
falling within a preceding sub-item of
this item; perforated, 35 millimetres in
width and not exceeding 1.68 metres in
length 171/2% 10%
37.02.4 - Perforated, not greater than 16
millimetres in width 171/2% 121/2%
37.02.9 - Other 171/2% 171/2%
37.03 * Sensitised paper, paperboard and cloth,
unexposed or exposed but not developed:
37.03.1 - In bulk rolls, other than paper of a
kind used in the production of
heliographic prints, blue prints and like
prints 71/2% Free
37.03.9 - Other 171/2% 10%
37.04 * Sensitised plates and film, exposed but
not developed, negative or positive:
37.04.1 - Perforated films, as prescribed by
by-law, as follows:-
(a) educational films;
(b) children's films;
(c) films of a scenic, tourist or
travel nature produced or issued by or on
behalf of governmental or travel
authorities;
(d) films exposed outside Australia
by persons domiciled in Australia or by
film producing companies registered in
Australia; or
(e) films not greater than 9.5
millimetres in width Free Free
37.04.2 - Perforated film of an advertising
character 371/2% 221/2%
37.04.9 - Other 171/2% 10%
37.05 * Plates, unperforated film and
perforated film (other than cinematograph
film), exposed and developed, negative or
positive:
37.05.1 - Negative Free Free
37.05.2 - Lantern slides and film strip
transparencies; stereoscopic views 371/2% 15%
37.05.9 - Other 471/2% 30%
37.06 * Cinematograph film, exposed and
developed, consisting only of sound
track, negative or positive:
37.06.1 - Not greater than 9.5 millimetres in
width, as prescribed by by-law;
modulation test films, as prescribed by
by-law Free Free
37.06.9 - Other 371/2% 221/2%
37.07 * Other cinematograph film, exposed and
developed, whether or not incorporating
sound track, negative or positive:
37.07.1 - Films, as prescribed by by-law, as
follows:-
Educational films, children's films,
films of a scenic, tourist or travel
nature produced or issued by or on behalf
of governmental or travel authorities,
films exposed outside Australia by
persons domiciled in Australia or by film
producing companies registered in
Australia, and films not greater than 9.5
millimetres in width Free Free
37.07.2 - Negative films and films imported for
copying or intended to be used for
purposes of copying, in widths greater
than 9.5 millimetres, being films of a
topical, scenic or travel nature or the
like, or being serial films or being
complete films not exceeding 610 metres,
and not being films composed of scenes
from feature films $0.108 per m Free
37.07.3 - Of an advertising character 371/2% 221/2%
37.07.4 - Not greater than 9.5 millimetres in
width $0.039 per m $0.026
per
m
37.07.5 - Greater than 9.5 millimetres in width,
for exhibition purposes and not intended
for copying $0.164 per m $0.056
per
m
37.07.9 - Other $0.246 per m $0.026
per
m
37.08 * Chemical products and flash-light
materials, of a kind and in a form
suitable for use in photography:
37.08.1 - Sodium thiosulphate; fixing salts
having a basis of sodium thiosulphate;
goods put up for retail sale 221/2% 10%
37.08.9 - Other 71/2% Free
------------------------------------------------------------------------------
--
Chapter 38-Miscellaneous Chemical Products
NOTES
1. The following goods do not fall within this Chapter:-
(a) separate chemically defined elements or compounds, other than-
(i) goods falling within item 38.01;
(ii) goods falling within item 38.11;
(iii) goods falling within item 38.17; or
(iv) goods specified in paragraph (a), (c), (d) or (f) of the next
succeeding note;
(b) mixtures of chemicals and foodstuffs of a kind used in the preparation
of human foodstuffs;
(c) goods falling within item 30.03.
2. The following goods fall within item 38.19, and do not fall within any
other item:-
(a) cultured crystals (other than optical elements) weighing not less than
2.5 grams each, of magnesium oxide or of the halides of the alkali or of the
alkaline-earth metals;
(b) fusel oil;
(c) ink removers put up in packs for sale by retail;
(d) stencil correctors put up in packs for sale by retail;
(e) seger cones and other fusible ceramic firing testers;
(f) plasters specially prepared for use in dentistry;
(g) chemical elements falling within an item in Chapter 28 doped for use in
electronics, in the form of discs, wafers or similar forms, whether or not
polished and whether or not coated with a uniform epitaxial layer.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
38.01 * Artificial graphite; colloidal
graphite, other than suspensions in oil:
38.01.1 - Artificial graphite in powder, flake
or similar form; colloidal graphite 121/2% Free
38.01.2 - Of a kind used solely or principally
for non-electrical purposes, not being
goods falling within sub- item 38.01.1 Free Free
38.01.9 - Other 271/2% 171/2%
38.02 * Animal black, including spent animal
black Free Free
38.03 * Activated carbon (whether
decolourising, depolarising or
absorbent); activated diatomite,
activated clay, activated bauxite and
other activated natural mineral products Free Free
38.04 * Ammoniacal gas liquors and spent oxide
produced in coal gas purification Free Free
38.05 * Tall oil:
38.05.1 - Crude Free Free
38.05.9 - Other 40% 40%
38.06 * Concentrated sulphite lye Free Free
38.07 * Spirits of turpentine and other
terpenic solvents produced by the
distillation or other treatment of
coniferous woods; crude dipentene;
sulphite turpentine; pine oil, other than
oil not rich in terpineol Free Free
38.08 * Rosin and resin acids, and derivatives
thereof other than ester gums falling
within item 39.05; rosin spirit and rosin
oils:
38.08.1 - Rosin spirit and rosin oils $0.016 per l $0.01 per
l
38.08.2 - Rosin and resin acids and their salts,
maleic modified 40% 30%
38.08.3 - Salts of rosin and resin acids, not
being goods falling within sub-item
38.08.2 25% 15%
38.08.9 - Other Free Free
38.09 * Wood tar; wood tar oils (other than
composite solvents and thinners falling
within item 38.18); wood creosote; wood
naphtha; acetone oil Free Free
38.10 * Vegetable pitch of all kinds; brewers'
pitch and similar compounds based on
rosin or on vegetable pitch; foundry core
binders based on natural resinous
products Free Free
38.11 * Disinfectants, insecticides,
fungicides, weed-killers, anti-sprouting
products, rat poisons and similar
products, put up in forms or packs for
sale by retail or as preparations or as
articles (including sulphur-treated
bands, wicks and candles, and
fly-papers):
38.11.1 - Mosquito spirals and coils;
fly-papers; goods wholly of, or with a
basis of, one or more of the following:-
(a) calcium cyanide;
(b) hydrogen cyanide;
(c) nicotine and its salts;
(d) rotenone; or
(e) sulphur Free Free
38.11.2 - Goods, wholly of, or with a basis of,
one or more of the following:- 25% 15%
(a) arsenates;
(b) arsenites;
(c) chloromethylphenoxyacetic acid,
its salts or esters;
(d) copper oxychloride;
(e) cupric sulphate;
(f) dodecylguanidine acetate;
(g) manganese
alkylenebisdithiocarbamates;
(h) sodium
alkylenebisdithiocarbamates;
(i) sodium dialkyldithiocarbamates;
(j) tetramethylthiuram disulphide;
(k) zinc alkylenebisdithiocarbamates;
or
(l) zinc dialkyldithiocarbamates,
not being mosquito spirals and coils or
fly-papers
38.11.3 - Goods, wholly of, or with a basis of- 40% 30%
(a) chlorobenzenes;
(b) 2,4-dichlorophenoxyacetic acid,
its salts or esters;
(c) 2,4,5-trichlorophenoxyacetic
acid, its salts or esters;
(d) dichlorodiphenyldichloroethane,
penta- chlorophenol, sodium
pentachlorophen- oxide, combined or
separate; or
(e) tetrachloronitroanisole,
trichloronitro- anisole,
trichloronitromethoxybenzene, combined or
separate,
not being mosquito spirals and coils or
fly-papers
38.11.4 - Goods, as follows:- 40% 30%
(a) disinfectants;
(b) herbicides;
(c) stock washes;
(d) insecticides;
(e) nematicides; or
(f) acaricides,
not being mosquito spirals and coils or
fly-papers, not being of camphor and not
being wholly of or with a basis of
hexachlorocyclohexane or
dichlorodiphenyltrichloroethane
38.11.9 - Other 71/2% Free
38.12 * Prepared glazings, prepared dressings
and prepared mordants, of a kind used in
the textile, paper, leather or like
industries:
38.12.1 - Goods of a kind used solely or
principally for dressing leather 471/2% 221/2%
38.12.2 - Goods having a basis of wax, not being
goods falling within the last preceding
sub-item $0.026 per
kg $0.013
per
kg
38.12.3 - Opacifying preparations of a kind used
solely or principally for delustring
man-made fibres 371/2%, or,
if higher,
$0.015 per
kg 171/2,
or,
if
higher,
$0.009
per
kg
38.12.9 - Other:
38.12.91 - - Of condensation products of urea and
aldehydes or of melamine and aldehydes 40% 25%
38.12.92 - - Of condensation products, whether or
not modified, of amines and aldehydes or
of amides and aldehydes, not being goods
falling within the last preceding
paragraph Free Free
38.12.93 - - Goods, as follows, of:- 55% 271/2%
(a) casein;
(b) aluminium ammonium sulphate;
(c) aluminium potassium sulphate;
(d) aluminium sodium sulphate;
(e) aluminium sulphate;
(f) zinc chloride;
(g) ammonium dihydrogen
orthophosphate; or
(h) diammonium hydrogen
orthophosphate
38.12.99 - - Of other materials 71/2% Free
38.13 * Pickling preparations for metal
surfaces; fluxes and other auxiliary
preparations for soldering, brazing or
welding; soldering, brazing or welding
powders and pastes consisting of metal
and other materials; preparations of a
kind used as cores or coatings for
welding rods and electrodes 271/2% 121/2%
38.14 * Anti-knock preparations, oxidation
inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive preparations
and similar prepared additives for
mineral oils:
38.14.1 - Based on salts of napthenic acid 25% 15%
38.14.2 - Anti-knock preparations based on
tetraethyl-lead or tetramethyl-lead 171/2% 10%
38.14.9 - Other 71/2% Free
38.15 * Prepared rubber accelerators:
38.15.1 - With a basis of one or more of the
following:- 40% 30%
(a) dibenzothiazolyl disulphide;
(b) mercaptobenzothiazole;
(c) zinc mercaptobenzothiazole;
(d)
N-cyclohexylbenzothiazole-sulphenamide;
(e)
N-octylbenzothiazole-sulphenamide;
(f)
N-oxydiethylenebenzothiazole-sulphena-
mide
38.15.2 - With a basis of one or more of the
following:- 25% 15%
(a) zinc dialkyldithiocarbamates;
(b) tetramethylthiuram disulphide;
(c) tetramethylthiuram monosulphide;
(d) di-o-tolylguanidine;
(e) diphenylguanidine;
(f) condensates, being reaction
products of ethyl chloride with
formaldehyde and ammonia
38.15.9 - Other 71/2% Free
38.16 * Prepared culture media for development
of microorganisms 35% 20%
38.17 * Preparations and charges for
fire-extinguishers; charged
fire-extinguishing grenades:
38.17.1 - Preparations in bulk, that is to say,
not put up as charges or in measured
quantitites for use as a charge or part
of a charge:
38.17.11 - - Preparations for the production of
foam; preparations with a basis of sodium
hydrogen carbonate 35% 121/2%
38.17.19 - - Other 71/2% Free
38.17.9 - Other 50% 271/2%
38.18 * Composite solvents and thinners for
varnishes and similar products:
38.18.1 - Liquid removers for varnishes and
similar products $0.06 per 1 $0.03 per
1
38.18.9 - Other 371/2% 171/2%
38.19 * Chemical products and preparations of
the chemical or allied industries
(including those consisting of mixtures
of natural products), being goods not
falling within any other item; residual
products of the chemical or allied
industries, being goods not falling
within any other item:
38.19.1 - Goods, as follows:-
(a) oils;
(b) fusel oil;
(c) alkylsulphonic esters of phenol,
of cresol or of phenol and cresol for use
in vinyl asbestos floor coverings;
(d) polyethoxylated ethanolamines;
(e) ethylene glycol monomethyl ether
esters of by-product acids derived from
the manufacture of nylon;
(f) triethylene glycol monomethyl
ether esters of by-product acids derived
from the manufacture of nylon:
38.19.11 - - Oils; fusel oil $0.016 per 1 $0.01 per
1
38.19.19 - - Other 40% 321/2%
38.19.2 - Goods, as follows:-
(a) carbonaceous pastes for
electrodes;
(b) refractory cements and castables;
(c) case-hardening preparations;
(d) preparations for waterproofing
cement;
(e) piezo-electric crystals 471/2% 171/2%
38.19.3 - Goods, as follows:-
(a) carbon blocks, plates, bars and
similar semimanufactures, of
metallo-graphitic or other grades;
(b) stencil correctors put up in
packs for sale by retail;
(c) lignin derivatives;
(d) seger cones and other fusible
ceramic firing testers;
(e) organic derivatives of clay
minerals;
(f) enzymatic preparations;
(g) products and preparations in
which the constituent that gives the
goods their essential character is
aluminium:
38.19.31 - - Carbon blocks, plates, bars and
similar semi-manufactures, of
metallo-graphitic or other grades, being
goods of a kind used solely or
principally for electrical purposes 271/2% 171/2%
38.19.32 - - Stencil correctors put up in packs
for sale by retail 321/2% 171/2%
38.19.39 - - Other Free Free
38.19.4 - Esters in which, and mixtures and
preparations with a basis of esters in
which-
(a) the phthalic acid content;
(b) the isophthalic acid content; or
(c) the phthalic and isophthalic acid
content,
of the acid component is not less than
50% by weight 40% 30%
38.19.5 - Gum mixtures for use in the
manufacture of chewing gum and chewing
gum confectionery; food preservatives:
38.19.51 - - Gum mixtures for use in the
manufacture of chewing gum and chewing
gum confectionery $0.386 per
kg, and
121/2% $0.386
per
kg
38.19.52 - - Food preservatives 30% 121/2%
38.19.6 - Goods, as follows:-
(a) alkylarylhydrocarbons of a kind
suitable for use in the manufacture of
surface-active agents;
(b) alkylaryl sulphonic acids of a
kind suitable for use in the manufacture
of surface-active agents;
(c) goods known as lead sub-oxide
that are the product of incomplete
calcination of lead and consist of lead
monoxide and elemental lead;
(d) epoxidised aliphatic monoacids
containing not less than 8 and not more
than 22 carbon atoms and their esters;
(e) salts and esters of aliphatic
monoacids in which any aliphatic acid
component contains not less than 8 and
not more than 22 carbon atoms;
(f) salts of naphthenic acids;
(g) mixed glycerol esters;
(h) phenol monosulphonic acids;
(i) phenol disulphonic acids;
(j) condensates, being reaction
products of-
(i) butyraldehyde with mixed
dimethylphenols;
(ii)
2-(methylcyclohexyl)-4-methylphenol with
formaldehyde;
(iii) 4-methyl-6-t-butylphenol
with formaldehyde; or
(iv) diphenylamine with acetone;
(k) goods put up for retail sale
being-
(i) fire retardant preparations
for timber;
(ii) ink removers;
(iii) ion exchangers;
(iv) sulphonaphthenates;
(v) naphthenic acid;
(vi) plasters and preparations
with a basis of plaster of a kind used
solely or principally in dentistry 25% 15%
38.19.7 - Goods, as follows:-
(a) styrenated phenol;
(b) mixed polyethylene glycols;
(c) mixed ethanolamines 40% 30%
38.19.8 - Diagnostic or laboratory reagents and
test kits; other products that are not
chemically defined and that are not
mixtures:
38.19.81 - - Diagnostic or laboratory reagents
and test kits; other products that are
not chemically defined and that are not
mixtures, when put up for retail sale 221/2% 10%
38.19.82 - - Products that are not chemically
defined and that are not mixtures, when
not put up for retail sale 71/2% Free
38.19.9 - Other:
38.19.91 - - Put up for retail sale The rate of
duty set out
in this
column that
would apply
to the goods
if they
consisted
wholly of
the
constituent
that, in the
opinion of
the
Minister,
gives the
goods their
essential
character,
or, if
higher,
221/2% The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
they
consisted
wholly
of
the
constituent
that, in
the
opinion
of the
Minister,
gives
the
goods
their
essential
character,
or, if
higher,
10%
38.19.99 - - Other The rate of
duty set out
in this
column that
would apply
to the goods
if they
consisted
wholly of
the
constituent
that, in the
opinion of
the
Minister,
gives the
goods their
essential
character The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
they
consisted
wholly
of
the
constituent
that, in
the
opinion
of the
Minister,
gives
the
goods
their
essential
character
------------------------------------------------------------------------------
--
DIVISION VII
ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND
ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBERS, FACTICE, AND ARTICLES THEREOF
Chapter 39-Artificial Resins and Plastic Materials, Cellulose Esters and
Ethers;
Articles Thereof
NOTES
1. The following goods do not fall within this Chapter:-
(a) stamping foils falling within item 32.09;
(b) goods falling within item 34.04;
(c) synthetic rubber, as defined in note 4 to Chapter 40, and articles
thereof;
(d) goods falling within item 42.01 or 42.02;
(e) plaits, wickerwork and other goods falling within an item in Chapter
46;
(f) goods falling within an item in Division XI;
(g) footwear, headgear, umbrellas, sunshades, walking-sticks, whips,
riding-crops, fans and parts therefor and other goods falling within an item
in Division XII;
(h) goods falling within item 71.16;
(i) goods falling within an item in Division XVI;
(j) parts for vehicles or aircraft falling within an item in Division
XVII;
(k) optical elements of artificial plastics, spectacle frames, drawing
instruments and other goods falling within an item in Chapter 90;
(l) goods falling within an item in Chapter 91;
(m) goods falling within an item in Chapter 92;
(n) goods falling within an item in Chapter 94;
(o) goods falling within an item in Chapter 96;
(p) goods falling within an item in Chapter 97;
(q) goods falling within an item in Chapter 98.
2. Goods do not fall within item 39.01 or 39.02 unless the goods are of a
kind that are produced by chemical synthesis and answer to one of the
following descriptions:-
(a) artificial plastics including artificial resins;
(b) silicones;
(c) resols, liquid polyisobutylene, and similar artificial polycondensation
or polymerisation products.
3. Goods do not fall within an item included in items 39.01 to 39.06
(inclusive) unless they are in one of the following forms:-
(a) liquid or pasty, including emulsions, dispersions and solutions (but
not including solutions in which the weight of the volatile organic solvent
exceeds 50 per centum of the weight of the solution);
(b) blocks, lumps, powders (including moulding powders), granules, flakes
and similar bulk forms;
(c) monofil of which any cross-sectional dimension exceeds 1 millimetre;
(d) seamless tubes, rods, sticks and profile shapes, not worked, or not
worked otherwise than surface-worked;
(e) plates, sheets, film, foil and strip (not being goods to which, by
application of note 4 to Chapter 51, item 51.02 applies) whether or not
printed or otherwise surface-worked, but not cut to shape or otherwise worked,
and articles of rectangular shape cut therefrom but not further worked;
(f) waste and scrap.
4. In sub-item 39.01.3, 39.02.3 or 39.03.3, ''coated'' in relation to goods
includes laminated goods.
5. In paragraphs 39.01.11, 39.02.11 and 39.03.11 and sub-item 39.05.1,
''adhesives'' means goods that consist of a mixture of two or more ingredients
where the presence of more than one of those ingredients is essential to give
adhesive properties to the goods.
6. In this Chapter, ''bulk forms'' means goods in liquid or pasty forms
(including emulsions, dispersions and solutions), blocks, lumps, powders
(including moulding powders), granules, flakes and similar forms.
7. In this Chapter, ''profile shapes'' means monofil, tubes, rods, sticks
and similar shapes whether or not surface-worked but not otherwise worked.
8. In this Chapter, ''planar-forms'' means plates, sheets, strip, film, roll
film and foil, whether or not printed or otherwise surface-worked but not cut
to shape or otherwise worked, and articles of rectangular shape cut therefrom
but not further worked.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
39.01 * Condensation, polycondensation and
polyaddition products, whether or not
modified or polymerised, and whether or
not linear (including phenoplasts,
aminoplasts, alkyds, polyallyl esters and
other unsaturated polyesters, silicones):
39.01.1 - Bulk forms; waste and scrap:
39.01.11 - - Adhesives 30% 20%
39.01.12 - - Goods-
(a) of aminoplasts;
(b) of phenoplasts;
(c) of polyethylene glycols;
(d) of the alkyd type;
(e) of the modified resin ester
type;
(f) of the epoxy type;
(g) being brake fluids, being, or
having as a basis, a substance that is an
ethylene oxide derivative;
(h) being ethers or esters of
polyethylene glycols; or
(i) being ethers or esters of
ethylene oxide-propylene oxide
condensates derived primarily from
ethylene oxide,
not being adhesives 40% 30%
39.01.13 - - Goods of the silicone type, not
being adhesives:
39.01.131 - - - Silicone grease 40% 321/2%
39.01.132 - - - Silicone fluids 40% 40%,
less
$0.005
per
1
39.01.139 - - - Other 40% 40%
39.01.14 - - Goods of the unsaturated polyester
type, not being adhesives 25% 15%
39.01.15 - - Polyols, as defined by by-law:
39.01.151 - - - Polymers of ethylene oxide with a
molecular weight greater than 20000;
ethylene oxide-propylene oxide
condensates derived primarily from
ethylene oxide 40% 40%
39.01.159 - - - Other Free Free
39.01.19 - - Other 71/2% Free
39.01.2 - Laminated rigid sheets and strip of a
kind commonly used for wall panelling 40% 20%
39.01.3 - Planar forms, not being goods falling
within a preceding sub-item of this item,
being textile fabrics (other than felt or
bonded fibre fabrics) coated or covered
on both sides with a product or products
of a composition specified in an item
(but not a sub- item) of this Chapter not
being coatings or coverings which are
capable of being seen, on both sides,
with the naked eye otherwise than by a
change of colour:
39.01.31 - - The coating or covering on each side
not being capable of being seen with the
naked eye otherwise than by a change of
colour The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
goods if
they were an
uncoated,
uncovered
textile
fabric of
the same
weight per
m* as the
goods and of
the same
composition,
width and
construction
as the
textile
fabric in
the goods,
or, if there
are two or
more textile
fabrics in
the goods,
as the
textile
fabric in
the goods
that has a
greater
weight than
each other
textile
fabric in
the goods The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
goods
if they
were an
uncoated,
uncovered
textile
fabric
of
the same
weight
per
m* as
the
goods
and
of the
same
composition,
width
and
construction
as the
textile
fabric
in
the
goods,
or, if
there
are
two or
more
textile
fabrics
in
the
goods,
as the
textile
fabric
in
the
goods
that has
a
greater
weight
than
each
other
textile
fabric
in
the
goods
39.01.32 - - The coating or covering on one side
being capable of being seen with the
naked eye otherwise than by a change of
colour The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
goods if
they were a
coated
textile
fabric
falling
within item
59.08,
coated with
the coating
or covering
on the goods
that gives
the goods
their
essential
character
and that is
capable of
being seen
with the
naked eye
otherwise
than by a
change of
colour The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
goods
if they
were a
coated
textile
fabric
falling
within
item
59.08,
coated
with
the
coating
or
covering
on the
goods
that
gives
the
goods
their
essential
character
and that
is
capable
of
being
seen
with the
naked
eye
otherwise
than by
a
change
of
colour
39.01.4 - Goods, not being goods falling within
a preceding sub-item of this item, as
follows:-
(a) planar forms of silicone
reinforced with or containing glass fibre
or glass fibre fabric;
(b) profile shapes and planar forms of
materials, other than silicone,
reinforced with or containing glass fibre
or glass fibre fabric; or
(c) profile shapes and planar forms of
phenoplasts:
39.01.41 - - Of silicone 30% 30%
39.01.49 - - Other 30% 20%
39.01.5 - Planar forms of polyester coated with
an adhesive, not being goods falling
within sub-item 39.01.2 or 39.01.4 25% 15%
39.01.6 - Profile shapes of polyamides or of
polyurethane, not being goods falling
within sub-item 39.01.4 15% 71/2%
39.01.7 - Planar forms of polyurethane, not
being goods falling within sub-item
39.01.2 or 39.01.4 15% 5%
39.01.8 - Profile shapes and planar forms of the
silicone type, not being goods falling
within sub-item 39.01.2 or 39.01.3 Free Free
39.01.9 - Profile shapes and planar forms of
other materials 71/2% Free
39.02 * Polymerisation and copolymerisation
products (including polyethylene,
polytetrahaloethylenes, polyisobutylene,
polystyrene, polyvinyl chloride,
polyvinyl acetate, polyvinyl
chloroacetate and other polyvinyl
derivatives, polyacrylic and
polymethacrylic derivatives,
coumarone-indene resins):
39.02.1 - Bulk forms; waste and scrap:
39.02.11 - - Adhesives 30% 20%
39.02.12 - - Goods of polyethylene having a
density at 23# Celsius of not less than
0.941 gram per millilitre, not being
adhesives 60% 50%
39.02.13 - - Goods-
(a) of the coumarone-indene type;
(b) of the cyclopentadiene copolymer
type;
(c) of the petroleum resin type;
(d) of the propylene type;
(e) of the styrene type;
(f) of the vinyl or vinylidene type;
or
(g) of the ethylene type,
not being goods falling within
paragraph 39.02.11 or 39.02.12 40% 30%
39.02.14 - - Goods of the acrylic type, not being
adhesives 25% 15%
39.02.15 - - Goods of polyisobutylene, not being
adhesives Free Free
39.02.19 - - Other 71/2% Free
39.02.2 - Floor and wall coverings; sausage
casings:
39.02.21 - - Floor and wall coverings 45% 35%
39.02.22 - - Sausage casings Free Free
39.02.3 - Planar forms, not being goods falling
within a preceding sub-item of this item,
being textile fabrics (other than felt or
on both sides with a product or products
of a composition specified in an item
(but not a sub-item) of this Chapter not
being coatings or coverings which are
capable of being seen on both sides with
the naked eye otherwise than by a change
of colour:
39.02.31 - - The coating or covering on each side
not being capable of being seen with the
naked eye otherwise than by a change of
colour The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
goods if
they were an
uncoated,
uncovered
textile
fabric of
the same
weight per
m* as the
goods and of
the same
composition,
width and
construction
as the
textile
fabric in
the goods,
or, if there
are two or
more textile
fabrics in
the goods,
as the
textile
fabric in
the goods
that has a
greater
weight than
each other
textile
fabric in
the goods The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
goods
if they
were an
uncoated,
uncovered
textile
fabric
of
the same
weight
per
m* as
the
goods
and
of the
same
composition,
width
and
construction
as the
textile
fabric
in
the
goods,
or, if
there
are
two or
more
textile
fabrics
in
the
goods,
as the
textile
fabric
in
the
goods
that has
a
greater
weight
than
each
other
textile
fabric
in
the
goods
39.02.32 - - The coating or covering on one side
being capable of being seen with the
naked eye otherwise than by a change of
colour The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
goods if
they were a
coated
textile
fabric
falling
within item
59.08,
coated with
the coating
or covering
on the goods
that gives
the goods
their
essential
character
and that is
capable of
being seen
with the
naked eye
otherwise
than by a
change of
colour The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
goods
if they
were a
coated
textile
fabric
falling
within
item
59.08,
coated
with
the
coating
or
covering
on the
goods
that
gives
the
goods
their
essential
character
and that
is
capable
of
being
seen
with the
naked
eye
otherwise
than by
a
change
of
colour
39.02.4 - Planar forms of the vinyl type having
a value for duty not exceeding $0.661
per kilogram viz.:-
(a) corrugated; or
(b) plasticised but not coated with
an adhesive, not being goods falling
within sub-item 39.02.2 or 39.02.3 $0.265 per
kg $0.265
per
kg, less
10%
39.02.5 - Planar forms (not being goods falling
within a preceding sub-item of this item)
and profile shapes, of the vinyl type:
39.02.51 - - Profile shapes 40% 40%
39.02.52 - - Planar forms 40% 30%
39.02.6 - Planar forms (not being goods falling
within a preceding sub-item of this item)
and profile shapes, of-
(a) the ethylene type;
(b) the propylene type; or
(c) the tetrafluoroethylene type:
39.02.61 - - Planar forms of the ethylene type,
not coated with an adhesive and having a
value for duty not exceeding $0.589 per
kilogram $0.18 per kg $0.18
per
kg, less
10%
39.02.62 - - Profile shapes; planar forms of the
propylene type or the tetrafluoroethylene
type 30% 221/2%
39.02.69 - - Other 30% 20%
39.02.7 - Planar forms (not being goods falling
within a preceding sub-item of this item)
and profile shapes, of the styrene type:
39.02.71 - - Planar forms 20% 10%
39.02.72 - - Profile shapes 20% 71/2%
39.02.8 - Planar forms (not being goods falling
within a preceding sub-item of this item)
and profile shapes, of the acrylic type 15% 71/2%
39.02.9 - Other:
39.02.91 - - Profile shapes and planar forms of
the polyisobutylene type; profile shapes
of the vinylidene type supported by,
laminated with, or containing, textile or
glass fibre fabric Free Free
39.02.99 - - Other 71/2% Free
39.03 * Regenerated cellulose; cellulose
nitrate, cellulose acetate and other
cellulose esters, cellulose ethers and
other chemical derivatives of cellulose,
plasticised or not; vulcanised fibre:
39.03.1 - Bulk forms; waste and scrap:
39.03.11 - - Adhesives 30% 20%
39.03.12 - - Moulding compounds of cellulose
acetate or cellulose acetate butyrate,
not being adhesives 25% 20%
39.03.13 - - Goods of-
(a) cellulose acetate or cellulose
acetate butyrate; or
(b) cellulose nitrate having a
nitrogen content of not less than 121/2%,
for use as, or in the manufacture of,
explosives,
not being goods falling within
paragraph 39.03.11 or 39.03.12 5% Free
39.03.14 - - Goods of cellulose nitrate, not
being adhesives, collodions or goods
falling within paragraph 39.03.13 40% 35%
39.03.15 - - Collodions; goods of-
(a) carboxymethylcellulose;
(b) hydroxyethyl ethylcellulose;
(c) hydroxyethyl methylcellulose;
(d) hydroxypropyl methylcellulose;
(e) methylcellulose;
(f) methylethylcellulose,
propyleneglycol methylcellulose;
(g) sodium carboxymethylcellulose;
(h) sodium
carboxymethylhydroxyethylcellulose; or
(i) celluloid,
not being adhesives 71/2% Free
39.03.16 - - Goods of hydroxyethylcellulose, not
being adhesives 40% 30%
39.03.19 - - Other Free Free
39.03.2 - Laminated rigid sheets and strip of a
kind commonly used for wall panelling;
sausage casings:
39.03.21 - - Laminated rigid sheets and strip of
a kind commonly used for wall panelling 40% 20%
39.03.22 - - Sausage casings Free Free
39.03.3 - Planar forms, not being goods falling
within a preceding sub-item of this item,
being textile fabrics (other than felt or
bonded fibre fabrics) coated or covered
on both sides with a product or products
of a composition specified in an item
(but not a sub- item) of this Chapter not
being coatings or coverings which are
capable of being seen on both sides with
the naked eye otherwise than by a change
of colour:
39.03.31 - - The coating or covering on each side
not being capable of being seen with the
naked eye otherwise than by a change of
colour The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
goods if
they were an
uncoated,
uncovered
textile
fabric of
the same
weight per
m* as the
goods and of
the same
composition,
width and
construction
as the
textile
fabric in
the goods,
or, if there
are two or
more textile
fabrics in
the goods,
as the
textile
fabric in
the goods
that has a
greater
weight than
each other
textile
fabric in
the goods The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
goods
if they
were an
uncoated,
uncovered
textile
fabric
of
the same
weight
per
m* as
the
goods
and
of the
same
composition,
width
and
construction
as the
textile
fabric
in
the
goods,
or, if
there
are
two or
more
textile
fabrics
in
the
goods,
as the
textile
fabric
in
the
goods
that has
a
greater
weight
than
each
other
textile
fabric
in
the
goods
39.03.32 - - The coating or covering on one side
being capable of being seen with the
naked eye otherwise than by a change of
colour The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
goods if
they were a
coated
textile
fabric
falling
within item
59.08,
coated with
the coating
or covering
on the goods
that gives
the goods
their
essential
character
and that is
capable of
being seen
with the
naked eye
otherwise
than by a
change of
colour The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
goods
if they
were a
coated
textile
fabric
falling
within
item
59.08,
coated
with
the
coating
or
covering
on the
goods
that
gives
the
goods
their
essential
character
and that
is
capable
of
being
seen
with the
naked
eye
otherwise
than by
a
change
of
colour
39.03.4 - Profile shapes of cellulose acetate or
of cellulose acetate butyrate 15% 5%
39.03.5 - Planar forms-
(a) of cellulose acetate or cellulose
acetate butyrate, coated with an
adhesive; or
(b) of non-cellular regenerated
cellulose being goods that-
(i) are coated with an adhesive;
(ii) are coated with polymers or
copolymers of the ethylene type; or
(iii) are printed or embossed,
not being goods falling within sub-item
39.03.2 or 39.03.3 25% 15%
39.03.6 - Profile shapes of celluloid; planar
forms, as follows:-
(a) coated with an adhesive;
(b) unsensitised prepared positive
transfer media of a kind used for the
photo-copying of documents by the image
transfer process;
(c) of celluloid;
(d) of cellulose acetate;
(e) of cellulose acetate butyrate; or
(f) of non-cellular regenerated
cellulose,
not being goods falling within sub-item
39.03.2, 39.03.3 or 39.03.5 71/2% Free
39.03.9 - Other Free Free
39.04 * Hardened proteins, including hardened
casein and hardened gelatin:
39.04.1 - Sausage casings Free Free
39.04.9 - Other 71/2% Free
39.05 * Natural resins modified by fusion;
artificial resins obtained by
esterification of natural resins or of
resinic acids; chemical derivatives of
natural rubber, including chlorinated
rubber, rubber hydrochloride, oxidised
rubber, cyclised rubber:
39.05.1 - Adhesives 30% 20%
39.05.2 - Ester gums, not being adhesives 40% 30%
39.05.9 - Other Free Free
39.06 * Other high polymers, artificial resins
and artificial plastic materials,
including alginic acid, its salts and
esters; linoxyn:
39.06.1 - Starches modified by etherification or
esterification $0.055 per
kg $0.026
per
kg
39.06.2 - Alginic acid, its salts and esters;
other high polymers derived from alginic
acid 371/2% 30%
39.06.3 - Heparin 71/2% Free
39.06.9 - Other Free Free
39.07 * Goods made of materials of a kind
described in an item included in items
39.01 to 39.06 (inclusive):
39.07.1 - Goods, not being goods falling within
a succeeding sub-item in this item:
39.07.11 - - Goods, as follows:- 40% 30%
(a) goods of polymers or copolymers,
of the vinyl chloride type;
(b) goods of polymers or copolymers,
of the styrene type;
(c) goods of phenoplasts or
aminoplasts;
(d) goods of epoxy resins;
(e) pilches;
(f) coats, including overcoats;
(g) blinds;
(h) curtains;
(i) air mattresses;
(j) wading pools;
(k) bags other than of ethylene
polymers or copolymers or of regenerated
cellulose; or
(l) reels, spools, cassettes,
cartridges and like supports for
recording media, for tape recorders or
reproducers, photographic cameras or
projectors and the like
39.07.12 - - Goods, as follows:- 30% 20%
(a) goods of polymers or copolymers,
of the ethylene type; or
(b) goods of polymers or copolymers,
of the propylene type
39.07.19 - - Of other materials 20% 10%
39.07.2 - Goods, as follows:-
(a) bags of polymers or copolymers,
of the ethylene type, having a value not
exceeding $0.734 per kilogram;
(b) pilches having a value not
exceeding $0.175 each;
(c) coats, including overcoats,
having a value not exceeding $1.25 each;
(d) curtains having a value not
exceeding $0.30 per square metre;
(e) blinds having a value not
exceeding $0.60 per square metre;
(f) air mattresses having a value not
exceeding $0.75 each;
(g) wading pools having a value not
exceeding $1.25 each;
(h) sausage casings; or
(i) floor coverings; wall coverings,
being tiles none of which exceeds 2581
square centimetres in area:
39.07.21 - - Bags $0.22 per kg $0.22
per
kg, less
10%
39.07.22 - - Pilches $0.07 each $0.07
each,
less 10%
39.07.23 - - Coats, including overcoats $0.50 each $0.50
each,
less 10%
39.07.24 - - Curtains $0.12 per m* $0.12
per
m*, less
10%
39.07.25 - - Blinds $0.24 per m* $0.24
per
m*, less
10%
39.07.26 - - Air mattresses $0.30 each $0.30
each,
less 10%
39.07.27 - - Wading pools $0.50 each $0.50
each,
less 10%
39.07.28 - - Sausage casings Free Free
39.07.29 - - Floor coverings; wall coverings 45% 35%
39.07.3 - Goods made of planar forms of a kind
that fall within sub-item 39.01.3,
39.02.3 or 39.03.3 The rate of
duty set out
in this
column in
the tariff
classification
that would
apply to the
goods if the
textile
fabric of
which they
are made was
not coated
or covered
with a
product or
products of
a
composition
specified in
an item of
this Chapter The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
would
apply to
the
goods
if the
textile
fabric
of
which
they
are made
was not
coated
or
covered
with a
product
or
products
of
a
composition
specified
in an
item
of this
Chapter
------------------------------------------------------------------------------
--
Chapter 76-Aluminium and Articles thereof
NOTES
1. (1) In an item in this Chapter, a reference to wire shall be read as a
reference to rolled, extruded or drawn products of solid section of any
cross-sectional shape of which no crosssectional dimension exceeds 6
millimetres.
(2) In an item in this Chapter, a reference to wrought bars, rods, angles,
shapes or sections shall be read as a reference to-
(a) rolled, extruded, drawn or forged products of solid section; and
(b) cast or sintered products that have been subsequently machined
(otherwise than by simple trimming or de-scaling),
of which the maximum cross-sectional dimension exceeds 6 millimetres and that,
if flat, have a thickness exceeding one-tenth of the width.
(3) In an item in this Chapter, a reference to wrought plates, sheets or
strip shall be read as a reference to flat-surfaced wrought products (whether
coiled or not)-
(a) of which the maximum cross-sectional dimension exceeds 6 millimetres;
and
(b) of which the thickness exceeds 0.20 millimetre but does not exceed
one-tenth of the width.
2. (1) Tubes, pipes and hollow bars, that-
(a) have been polished or coated; or
(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned
or otherwise shaped or worked,
fall within item 76.06.
(2) Tube and pipe fittings that have been treated in a manner referred to in
the last preceding sub-note fall within item 76.07.
3. Products referred to in sub-note (3) of note 1 to this Chapter that-
(a) have been cut to a non-rectangular shape, perforated, corrugated,
channelled, ribbed, polished or coated; and
(b) do not fall within any other item in this Chapter,
fall within item 76.03.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
76.01 * Unwrought aluminium; aluminium waste
and scrap 71/2% Free
76.02 * Wrought bars, rods, angles, shapes and
sections, of aluminium; aluminium wire 30% 20%
76.03 * Wrought plates, sheets and strip, of
aluminium 30% 20%
76.04 * Aluminium foil (whether or not
embossed, cut to shape, perforated,
coated, printed, or backed with paper or
other reinforcing material), of a
thickness (excluding any backing) not
exceeding 0.20 millimetre 25% 171/2%
76.05 * Aluminium powders and flakes 30% 20%
76.06 * Tubes and pipes and blanks therefor, of
aluminium; hollow bars of aluminium 30% 20%
76.07 * Tube and pipe fittings (including
joints, elbows, sockets and flanges), of
aluminium 35% 25%
76.08 * Structures and parts of structures, of
aluminium; plates, rods, angles, shapes,
sections, tubes and the like, prepared
for use in structures, of aluminium 35% 25%
76.09 * Reservoirs, tanks, vats and similar
containers, for any material (other than
compressed or liquefied gas), of
aluminium, of a capacity exceeding 300
litres, whether or not lined or
heat-insulated, but not fitted with
mechanical or thermal equipment 35% 25%
76.10 * Casks, drums, cans, boxes and similar
containers (including rigid and
collapsible tubular containers), of
aluminium, of a kind commonly used for
the conveyance or packing of goods 35% 25%
76.11 * Containers, of aluminium, for
compressed or liquefied gas 71/2% Free
76.12 * Stranded wire, cables, cordage, ropes,
plaited bands and the like, of aluminium
wire, but excluding insulated electric
wires and cables 30% 20%
76.13 * Gauze, cloth, grill, netting,
reinforcing fabric and similar materials,
of aluminium wire 35% %
76.14 * Expanded metal, of aluminium 35% 25%
76.15 * Goods of a kind commonly used for
domestic purposes, sanitary ware for
indoor use, and parts therefor, of
aluminium:
76.15.1 - Soda water syphons and parts therefor 71/2% Free
76.15.9 - Other 35% 25%
76.16 * Other goods made of aluminium:
76.16.1 - Pins; crochet hooks 71/2% Free
76.16.9 - Other 35% 25%
------------------------------------------------------------------------------
--
Chapter 77-Magnesium and Beryllium, and Articles thereof
NOTE
In items 77.02 and 77.04, a reference to wire shall be read as a reference to
rolled, extruded or drawn products of solid section of any cross-sectional
shape of which no cross-sectional dimension exceeds 6 millimetres.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
77.01 * Unwrought magnesium; magnesium waste
(excluding shavings of uniform size) and
scrap:
77.01.1 - Unwrought alloys 71/2% Free
77.01.9 - Other Free Free
77.02 * Wrought bars, rods, angles, shapes and
sections, of magnesium; magnesium wire;
wrought plates, sheets and strip, of
magnesium; magnesium foil; raspings and
shavings of uniform size, powders and
flakes, of magnesium; tubes and pipes and
blanks therefor, of magnesium; hollow
bars of magnesium:
77.02.1 - Bars, rods, angles, shapes and
sections; plates, sheets and strip 55% 271/2%
77.02.9 - Other 71/2% Free
77.03 * Other goods made of magnesium 55% 271/2%
77.04 * Beryllium, unwrought or wrought, and
goods made of beryllium 55% 271/2%
------------------------------------------------------------------------------
--
Chapter 78-Lead and Articles thereof
NOTES
1. (1) In an item in this Chapter, a reference to wire shall be read as a
reference to rolled, extruded or drawn products of solid section of any
cross-sectional shape of which no cross-sectional dimension exceeds 6
millimetres.
(2) In an item in this Chapter, a reference to wrought bars, rods, angles,
shapes or sections shall be read as a reference to-
(a) rolled, extruded, drawn or forged products of solid section; and
(b) cast or sintered products that have been subsequently machined
(otherwise than by simple trimming or de-scaling),
of which the maximum cross-sectional dimension exceeds 6 millimetres and that,
if flat, have a thickness exceeding one-tenth of the width.
(3) In an item in this Chapter, a reference to wrought plates, sheets or
strip shall be read as a reference to flat-surfaced wrought products (whether
coiled or not) of which-
(a) the maximum cross-sectional dimension exceeds 6 millimetres;
(b) the thickness does not exceed one-tenth of the width; and
(c) the weight exceeds 1700 grams per square metre.
2. Tubes, pipes and hollow bars, and tube and pipe fittings, that-
(a) have been polished or coated; or
(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned
or otherwise shaped or worked,
0qvvfall within item 78.05.
3. Products referred to in sub-note (3) of note 1 to this Chapter that-
(a) have been cut to a non-rectangular shape, perforated, corrugated,
channelled, ribbed, polished or coated; and
(b) do not fall within any other item in this Chapter,
fall within item 78.03.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
78.01 * Unwrought lead (including argentiferous
lead); lead waste and scrap:
78.01.1 - Unalloyed lead; waste and scrap Free Free
78.01.9 - Other 35%, and
$0.064 per
kg 25%
78.02 * Wrought bars, rods, angles, shapes and
sections, of lead; lead wire:
78.02.1 - Solder; wire; bars, rods, angles,
shapes and sections of lead alloys, not
worked, or decorated but not further
worked 35%, and
$0.064 per
kg 25%
78.02.9 - Other 55% 271/2%
78.03 * Wrought plates, sheets and strip, of
lead 55% 271/2%
78.04 * Lead foil (whether or not embossed, cut
to shape, perforated, coated, printed, or
backed with paper or other reinforcing
material), of a weight per square metre
(excluding any backing) not exceeding
1700 grams; lead powders and flakes 71/2% Free
78.05 * Tubes and pipes and blanks therefor, of
lead; hollow bars, and tube and pipe
fittings (including joints, elbows,
sockets, flanges and S-bends), of lead 55% 271/2%
78.06 * Other goods made of lead 55% 271/2%
------------------------------------------------------------------------------
--
Chapter 79-Zinc and Articles thereof
NOTES
1. (1) In an item in this Chapter, a reference to wire shall be read as a
reference to rolled, extruded or drawn products of solid section of any
cross-sectional shape of which no cross-sectional dimension exceeds 6
millimetres.
(2) In an item in this Chapter, a reference to wrought bars, rods, angles,
shapes or sections shall be read as a reference to-
(a) rolled, extruded, drawn or forged products of solid section; and
(b) cast or sintered products that have been subsequently machined
(otherwise than by simple trimming or de-scaling),
of which the maximum cross-sectional dimension exceeds 6 millimetres and that,
if flat, have a thickness exceeding one-tenth of the width.
(3) In an item in this Chapter, a reference to wrought plates, sheets or
strip shall be read as a reference to flat-surfaced wrought products (whether
coiled or not) of which-
(a) the maximum cross-sectional dimension exceeds 6 millimetres; and
(b) the thickness exceeds 0.15 millimetre but does not exceed one-tenth
of the width.
2. Tubes, pipes and hollow bars, and tube and pipe fittings, that-
(a) have been polished or coated; or
(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned
or otherwise shaped or worked,
fall within item 79.04.
3. Products referred to in sub-note (3) of note 1 to this Chapter that-
(a) have been cut to a non-rectangular shape, perforated, corrugated,
channelled, ribbed, polished or coated; and
(b) do not fall within any other item in this Chapter,
fall within item 79.03.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
79.01 * Unwrought zinc; zinc waste and scrap 20%, and
$6.64 per t 5%, and
$5.90 per
t
79.02 * Wrought bars, rods, angles, shapes and
sections, of zinc; zinc wire:
79.02.1 - Wire of unalloyed zinc 121/2% Free
79.02.9 - Other 55% 271/2%
79.03 * Wrought plates, sheets and strip, of
zinc; zinc foil; zinc powders and flakes:
79.03.1 - Zinc dust 271/2% 10%
79.03.2 - Plates, sheets and strip of zinc
alloys; plates, sheets and strip of
unalloyed zinc, being goods worked, other
than goods that have been decorated but
not further worked 55% 271/2%
79.03.9 - Other 71/2% Free
79.04 * Tubes and pipes and blanks therefor, of
zinc; hollow bars, and tube and pipe
fittings (including joints, elbows,
sockets and flanges), of zinc 55% 271/2%
79.05 * Gutters, roof capping, skylight frames,
and other fabricated building components,
of zinc 55% 271/2%
79.06 * Other goods made of zinc 55% 271/2%
------------------------------------------------------------------------------
--
Chapter 80-Tin and Articles thereof
NOTES
1. (1) In an item in this Chapter, a reference to wire shall be read as a
reference to rolled, extruded or drawn products of solid section of any
cross-sectional shape of which no cross- sectional dimension exceeds 6
millimetres.
(2) In an item in this Chapter, a reference to wrought bars, rods, angles,
shapes or sections shall be read as a reference to-
(a) rolled, extruded, drawn or forged products of solid section; and
(b) cast or sintered products that have been subsequently machined
(otherwise than by simple trimming or de-scaling),
of which the maximum cross-sectional dimension exceeds 6 millimetres and that,
if flat, have a thickness exceeding one-tenth of the width.
(3) In an item in this Chapter, a reference to wrought plates, sheets or
strip shall be read as a reference to flat-surfaced wrought products (whether
coiled or not) of which-
(a) the maximum cross-sectional dimension exceeds 6 millimetres;
(b) the thickness does not exceed one-tenth of the width; and
(c) the weight exceeds one kilogram per square metre.
2. Tubes, pipes and hollow bars, and tube and pipe fittings, that-
(a) have been polished or coated; or
(b) have been bent, coiled, threaded, drilled, waisted, cone-shaped, finned
or otherwise shaped or worked,
fall within item 80.05.
3. Products referred to in sub-note (3) of note 1 to this Chapter that-
(a) have been cut to a non-rectangular shape, perforated, corrugated,
channelled, ribbed, polished or coated; and
(b) do not fall within any other item in this Chapter,
fall within item 80.03.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
80.01 * Unwrought tin; tin waste and scrap:
80.01.1 - Alloys excluding waste and scrap 35%, and
$0.064 per
kg 25%
80.01.9 - Other Free Free
80.02 * Wrought bars, rods, angles, shapes and
sections, of tin; tin wire 55% 271/2%
80.03 * Wrought plates, sheets and strip, of
tin 55% 271/2%
80.04 * Tin foil (whether or not embossed, cut
to shape, perforated, coated, printed, or
backed with paper or other reinforcing
material), of a weight per square metre
(excluding any backing) not exceeding 1
kilogram; tin powders and flakes:
80.04.1 - Foil 71/2% Free
80.04.2 - Powders and flakes Free Free
80.05 * Tubes and pipes and blanks therefor, of
tin; hollow bars, and tube and pipe
fittings (including joints, elbows,
sockets and flanges), of tin 35%, and
$0.064 per
kg 25%
80.06 * Other goods made of tin 55% 271/2%
------------------------------------------------------------------------------
--
Chapter 81-Other Base Metals Employed in Metallurgy and Articles thereof
NOTES
1. (1) In item 81.04, ''other base metals'' means antimony, bismuth,
cadmium, cobalt, chromium, gallium, germanium, hafnium, indium, manganese,
niobium, rhenium, titanium, thorium, thallium, uranium depleted in U235,
vanadium or zirconium.
(2) Cobalt mattes, cobalt speiss and other intermediate products of cobalt
metallurgy fall within item 81.04.
2. In this Chapter, a reference to wire shall be read as a reference to
rolled, extruded or drawn products of solid section of any cross-sectional
shape of which no cross-sectional dimension exceeds 6 millimetres.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
81.01 * Tungsten, unwrought or wrought, and
goods made thereof:
81.01.1 - Unwrought unalloyed tungsten; waste
and scrap; powders and flakes Free Free
81.01.2 - Wire of unalloyed tungsten 121/2% Free
81.01.9 - Other 55% 271/2%
81.02 * Molybdenum, unwrought or wrought, and
goods made thereof:
81.02.1 - Unwrought; waste and scrap; powders
and flakes Free Free
81.02.9 - Other 121/2% Free
81.03 * Tantalum, unwrought or wrought, and
goods made thereof 71/2% Free
81.04 * Other base metals, unwrought or
wrought, and goods made thereof; cermets,
unwrought or wrought, and goods made
thereof:
81.04.1 - Unwrought unalloyed bismuth $0.77 per kg $0.37
per
kg
81.04.2 - Unwrought, unalloyed, not being goods
falling within the last preceding
sub-item; waste and scrap; powders and
flakes Free Free
81.04.3 - Unwrought alloys 20%, and
$6.64 per t 5%, and
$5.90 per
t
81.04.4 - Wrought goods, as follows:-
(a) bars, rods, angles, shapes and
sections;
(b) plates, sheets and strip;
(c) tubes and pipes and blanks
therefor;
(d) hollow bars;
(e) wire 35%, and
$0.064 per
kg 25%
81.04.5 - Smoking requisites 35% 20%
81.04.6 - Furniture, not being goods falling
within a preceding sub-item of this item,
travel goods, handbags, wallets, vanity
compacts and similar goods 45% 171/2%
81.04.7 - Wrought goods, not being goods falling
within a preceding sub-item of this item 45% 271/2%
------------------------------------------------------------------------------
-- Chapter 82-Tools, Implements, Cutlery, Spoons and Forks, of Base Metal;
Parts
therefor
NOTES
1. Subject to the succeeding notes to this Chapter, no goods, other than the
following goods, fall within this Chapter:-
(a) blow lamps, portable forges, grinding wheels with frameworks and
manicure and chiropody sets;
(b) goods described in items 82.07 and 82.15;
(c) goods with a blade, working edge, working surface or other working part
of-
(i) base metal;
(ii) metal carbides;
(iii) precious or semi-precious stones (whether natural, synthetic or
reconstructed) on a support of base metal; or
(iv) abrasive materials on a support of base metal having cutting teeth,
flutes, grooves, or the like, of base metal, that retain their identity and
function after the application of the abrasive.
2. (1) Subject to the next succeeding sub-note, parts of base metal for
goods falling within an item in this Chapter (other than parts that, apart
from the operation of this sub-note, fall within an item in this Chapter or
tool holders for hand tools) shall, for the purposes of this Schedule, unless
the contrary intention appears, be treated as if they were the goods for which
they are parts.
(2) Parts for general use do not fall within this Chapter.
3. (1) A set (other than a manicure or chiropody set) comprising tools,
cutlery, spoons, forks or other goods falling within different items in this
Chapter, being a set fitted in a cabinet, box, case or similar container,
shall, for the purposes of this Schedule, be treated as if every constituent
of the set, including the container, were goods of the same kind as that one
of the constituents of the set that is higher-rated than any other constituent
of the set.
(2) For the purposes of this note, one constituent of a set shall be deemed
to be higher-rated than another constituent of the set if-
(a) the amount of duty that would be payable on the set if the rate
applicable to the first-mentioned constituent (regarded as separate goods)
were applicable to the set is greater than the amount of duty that would by
payable on the set if the rate applicable to the second-mentioned constituent
(regarded as separate goods) were applicable to the set; or
(b) where those amounts are equal-the item, sub-item, paragraph or
sub-paragraph that applies to the first-mentioned constituent appears later in
this Schedule than the item, sub-item, paragraph or sub-paragraph that applies
to the second-mentioned constituent.
4. Where goods falling within an item in this Chapter are imported with a
case, box or similar container, being a case, box or container of a kind in
which the goods are normally sold, the case, box or container shall be
treated, for the purposes of this Schedule, as forming part of the goods.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
82.01 * Hand tools, as follows:-
spades, shovels, picks, hoes, forks and
rakes; axes, bill hooks and similar
hewing tools; scythes, sickles, hay
knives, grass shears, timber wedges and
other tools of a kind used in
agriculture, horticulture or forestry:
82.01.1 - Tools, as follows:- 35% 271/2%
(a) axes, hatchets, adzes, bill hooks
and similar hewing tools but not
including matchets and cane cutting
knives;
(b) mattocks;
(c) picks;
(d) pruning shears, long handled, of
a kind having one blade that cuts against
an anvil;
(e) shovels, including scoops;
(f) spades, other than forged steel
spades
82.01.2 - Hoes, forks, rakes, trowels, turf
edgers and the like 321/2% 25%
82.01.9 - Other 71/2% Free
82.02 * Saws (non-mechanical) and blades for
hand or machine saws (including toothless
saw blades):
82.02.1 - Saw chain, that is to say, chain for
chain saws 71/2% Free
82.02.9 - Other 25% 15%
82.03 * Hand tools, as follows:-
pliers (including cutting pliers),
pincers, tweezers, tinmen's snips, bolt
croppers and the like; perforating
punches; pipe cutters; spanners; wrenches
(not including tap wrenches); files;
rasps:
82.03.1 - Bolt croppers 71/2% Free
82.03.2 - Spanners; wrenches 35% 271/2%
82.03.3 - Files; rasps 25% 15%
82.03.9 - Other 25% 171/2%
82.04 * Hand tools (including glaziers'
diamonds) not falling within any other
item in this Chapter; blow lamps, anvils;
vices and clamps, other than accessories
for, and parts for, machine tools;
portable forges; grinding wheels with
frameworks (whether hand or pedal
operated):
82.04.1 - Goods, as follow:- 71/2% Free
(a) chisels, coopers';
(b) chisels, wood carving;
(c) chisels, wood turning;
(d) hammers, having a head weight of
not less than 2 kilograms per hammer;
(e) planes, woodworking, with bodies
other than of metal
82.04.2 - Goods, not being goods falling within
sub-item 82.04.1, as follows:- 35% 25%
(a) augers;
(b) braces;
(c) chisels, woodworking;
(d) drills;
(e) hammers;
(f) irons, plane;
(g) planes;
(h) screwing tools (screwplates);
(i) spokeshaves;
(j) stocks;
(k) trowels;
(l) wrenches, tap
82.04.9 - Other 25% 15%
82.05 * Interchangeable tools for hand tools,
for machine tools or for power-operated
hand tools (including such tools for
pressing, stamping, drilling, tapping,
threading, boring, broaching, milling,
cutting, turning, dressing, morticing or
screw driving), including dies for wire
drawing, extrusion dies for metal, and
rock drilling bits:
82.05.1 - Goods, as follows:- 25% 15%
(a) wholly or partly of cemented
carbides, as follows:
(i) bits not exceeding 105
millimetres in diameter, for rotary and
percussive rock drills;
(ii) bits, rock drilling, of the
coal, roof or key type;
(iii) dies;
(iv) tools being integral steels
for rotary and percussive rock drills;
(v) tools for working metals,
metal carbides, wood, masonry or glass;
or
(b) not being wholly or partly of
cemented carbides, as follows:
(i) dies for drop forging, metal
extrusion or wire drawing;
(ii) dies and punches for cold
pressing and stamping metal in planar
form;
(iii) hole saws;
(iv) punching dies and punches
for perforating and cutting
82.05.2 - Goods (other than goods wholly or
partly of cemented carbides or holders
for interchangeable tools for machine
tools) as follows:-
(a) boring or drilling bits,
woodworking;
(b) router bits or router cutters,
woodworking;
(c) tools and dies for working metals
or metal carbides,
not being goods falling within sub-item
82.05.1 35% 25%
82.05.9 - Other 71/2% Free
82.06 * Knives and cutting blades, for machines
or for mechanical appliances:
82.06.1 - Goods of a kind used solely or
principally with machine tools for
working metals or metal carbides 40% 271/2%
82.06.2 - Wholly or partly of cemented carbides,
not being goods falling within the last
preceding sub-item 25% 15%
82.06.3 - Goods, not being goods falling within
a preceding sub-item of this item, as
follows:-
(a) band knives for leather splitting
machines;
(b) cutting and creasing rules
specially designed for use in paper box
or carton making machinery;
(c) cylindrical knives for coir mat
clipping and shearing machines;
(d) knife sections or chaffcutter
knives for incorporation in agricultural
machines 71/2% Free
82.06.4 - Goods, not being goods falling within
a preceding sub-item of this item, for
incorporation in agricultural machines $0.037 per
kg $0.037
per
kg, or,
if
lower,
5%
82.06.9 - Other 45% 271/2%
82.07 * Tool-tips and plates, sticks and the
like for tool-tips, unmounted, of
sintered metal carbides 25% 15%
82.08 * Coffee-mills, mincers, juice-extractors
and other mechanical appliances, of a
weight not exceeding 10 kilograms, of a
kind used for domestic purposes in the
preparation, serving or conditioning of
food or drink:
82.08.1 - Hand operated food mincers and
choppers including macaroni and spaghetti
cutters and the like 121/2% Free
82.08.9 - Other 45% 221/2%
82.09 * Knives (including pruning knives) with
cutting blades, whether serrated or not,
other than knives falling within item
82.06:
82.09.1 - Knives of a kind used at the table or
in the kitchen; butchers' and
slaughtermen's knives:
82.09.11 - - Cooks', butchers' and slaughtermen's
knives; fruit peeling knives 40% 30%
82.09.19 - - Other 40% 40%
82.09.9 - Other 71/2% Free
82.10 * Knife blades:
82.10.1 - For knives of a kind used at the table
or in the kitchen; for butchers' or
slaughtermen's knives 40% 30%
82.10.9 - Other 71/2% Free
82.11 * Razors and razor blades (including
razor blade blanks, whether or not in
strips); blades and heads for electric
shavers:
82.11.1 - Blades and heads for electric shavers 30% 20%
82.11.9 - Other 121/2% 5%
82.12 * Scissors (including tailors' shears),
and blades therefor 15% 5%
82.13 * Other articles of cutlery (including
secateurs, hair clippers, butchers'
cleavers and paper knives); manicure and
chiropody sets and appliances (including
nail files); cutting plates for electric
hair clippers:
82.13.1 - Nail files 40% 30%
82.13.2 - Secateurs of a kind having a blade
that cuts against, but does not overlap,
the anvil blade 25% 15%
82.13.9 - Other In respect
of the nail
files, if
any-40%; in
respect of
the
remainder of
the goods-
71/2% In
respect
of the
nail
files,
if
any-30%;
in
respect
of
the
remainder
of the
goods-
Free
82.14 * Spoons, forks, fish-eaters,
butter-knives, ladles, and similar
kitchen or tableware 40% 30%
82.15 * Handles of base metal for goods falling
within item 82.09, 82.13 or 82.14 The greatest
amount of
duty that
would be
applicable
to the
handles in
accordance
with the
rates of
duty set out
in this
column, if
they were
goods of a
kind with
which they
are suitable
for use The
greatest
amount
of
duty
that
would be
applicable
to the
handles
in
accordance
with the
rates of
duty set
out in
this
column,
if
they
were
goods of
a
kind
with
which
they
are
suitable
for use
------------------------------------------------------------------------------
--
Chapter 83-Miscellaneous Articles of Base Metal
NOTE
In this Chapter, a reference to parts for goods shall be read as not including
a reference to goods of iron or steel falling within item 73.25, 73.29, 73.31,
73.32 or 73.35 or to similar goods of other base metals.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
83.01 * Locks and padlocks (whether key,
combination or electrically operated),
and parts therefor, of base metal; frames
incorporating locks, for handbags, trunks
or the like, and parts for such frames,
of base metal; keys for any of the
foregoing goods, of base metal:
83.01.1 - Locks (whether with or without keys),
and parts therefor, for use as original
components in the assembly or manufacture
of vehicles of a kind falling within
sub-item 87.01.1, 87.02.1, 87.03.9 or
paragraph 87.14.11 35% 271/2%
83.01.2 - Mortice locks (whether with or without
keys) and rim locks (whether with or
without keys), and Parts therefor, not
falling within sub-item 83.01.1 50% 221/2%
83.01.3 - Locks (whether with or without keys)
and frames incorporating locks (whether
with or without keys), of a kind commonly
used in handbags, trunks and similar
goods falling within item 42.02, and
parts therefor 45% 171/2%
83.01.9 - Other 55% 271/2%
83.02 * Base metal fittings and mountings
suitable for furniture, doors,
staircases, windows, blinds, coachwork,
saddlery, trunks, caskets and the like
(including automatic door closers); base
metal hat-racks, hat-pegs, brackets and
the like:
83.02.1 - Specially designed for coachwork; door
closers, hydraulic or pneumatic 35% 25%
83.02.2 - Goods (other than fittings and
mountings for curtains and goods falling
within sub-item 83.02.1) that are entered
for home consumption on or before 30 June
1974 35% 15%
83.02.9 - Other 25% 15%
83.03 * Safes, strong-boxes, armoured or
reinforced strong-rooms, strong-room
linings and strong-room doors, and cash
and deed boxes and the like, of base
metal 55% 271/2%
83.04 * Filing cabinets, racks, sorting boxes,
paper trays, paper rests and similar
office equipment, of base metal (other
than office furniture falling within item
94.03) 421/2% 171/2%
83.05 * Fittings for loose-leaf binders, for
files or for stationery books, of base
metal; letter clips, paper clips,
staples, indexing tags, and similar
stationery goods, of base metal:
83.05.1 - Staples 371/2% 121/2%
83.05.9 - Other 40% 171/2%
83.06 * Statuettes and other ornaments of a
kind used indoors, of base metal 421/2% 271/2%
83.07 * Lamps and lighting fittings, of base
metal, and parts therefor, of base metal
(other than goods falling within an item,
other than item 85.22, in Chapter 85):
83.07.1 - Chandeliers, electroliers, pendant
lamps, bracket lamps, wall lamps,
standard lamps and table lamps, being
electrical or gas appliances, and parts
therefor; ceiling roses 45% 221/2%
83.07.2 - Acetylene gas lanterns of a kind
commonly used in lighthouse services as
an aid to navigation, and parts therefor;
miners' safety lamps and parts therefor;
landing lights specially designed for use
in aerodromes for night flying, and parts
therefor; hurricane lamps, not being
pressure operated, and parts therefor 71/2% Free
83.07.3 - Pressure operated lamps and parts
therefor, not being goods falling within
a preceding sub-item of this item 35% 15%
83.07.9 - Other 45% 5%
83.08 * Flexible tubing and piping, of base
metal 71/2% Free
83.09 * Clasps, frames with clasps for handbags
and the like, buckles, buckle-clasps,
hooks, eyes, eyelets, and the like, of
base metal, of a kind commonly used for
clothing, travel goods, handbags, or
other textile or leather goods; tubular
rivets and bifurcated rivets, of base
metal:
83.09.1 - Frames with clasps; catches for
wallets or handbags; hooks and eyes for
apparel, mounted on textile material 40% 171/2%
83.09.2 - Bifurcated rivets; hooks and eyes for
apparel, not being goods falling within
the last preceding sub-item 71/2% Free
83.09.3 - Tubular rivets 40%, less
$0.007 per
kg 30%,
less
$0.007
per
kg
.09.4 - Buckles and buckle-clasps, and the
like, not being goods falling within a
preceding sub-item of this item 271/2% 271/2%
83.09.9 - Other 271/2% 171/2%
83.10 * Beads and spangles, of base metal 45% 271/2%
83.11 * Bells and gongs, non-electric, of base
metal, and parts therefor of base metal:
83.11.1 - For vehicles 71/2% Free
83.11.9 - Other 55% 271/2%
83.12 * Photograph, picture and similar frames,
of base metals; mirrors of base metal 571/2% 30%
83.13 * Stoppers, crown corks, bottle caps,
capsules, bung covers, seals and plombs,
case corner protectors and other packing
accessories, of base metal:
83.13.1 - Capsules 521/2% 30%
83.13.9 - Other 471/2% 221/2%
83.14 * Sign-plates, name-plates, numbers,
letters and other signs, of base metal 55% 271/2%
83.15 * Wire, rods, tubes, plates, electrodes
and similar products, of base metal or of
metal carbides, coated or cored with flux
material, of a kind used for soldering,
brazing, welding or deposition of metal
or of metal carbides; wire and rods, of
agglomerated base metal powder, used for
metal spraying:
83.15.1 - Welding rods 371/2% 221/2%
83.15.9 - Other 35%, and
$0.064 per
kg 25%
------------------------------------------------------------------------------
--
DIVISION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS
THEREFOR
NOTES
1. The following goods do not fall within this Division:-
(a) transmission, conveyor or elevator belts or belting falling within an
item in Chapter 39 or item 40.10, and goods falling within item 40.14 that are
of a kind used on machinery, mechanical or electrical appliances;
(b) goods falling within item 42.04 or 43.03 that are of a kind used in
machinery or mechanical appliances or for industrial purposes;
(c) bobbins, spools, cops, cones, cores, reels and similar supports of any
material;
(d) perforated cards of paper or paperboard for Jacquard or similar
machines, being cards falling within item 48.21;
(e) goods falling within item 59.16 or 59.17;
(f) precious or semi-precious stones (whether natural, synthetic or
reconstructed) and articles wholly of such stones, being goods falling within
item 71.02, 71.03 or 71.15;
(g) parts for general use and similar goods of artificial plastic
materials;
(h) endless belts of metal wire or strip falling within an item in Division
XV;
(i) goods falling within an item in Chapter 82 or 83;
(j) goods falling within an item in Division XVII;
(k) goods falling within an item in Chapter 90;
(l) goods falling within an item in Chapter 91;
(m) goods falling within item 82.05 and similar goods;
(n) goods falling within item 96.02;
(o) goods falling within an item in Chapter 97.
2. (1) This note applies to parts for machines (not being machines
described in item 84.64, 85.23, 85.24, 85.25 or 85.27), other than parts that,
apart from the operation of this note, fall within an item in Chapter 84 or 85
(other than item 84.65 or 85.28).
(2) Except where the contrary intention appears-
(a) subject to the next succeeding paragraph, parts to which this note
applies that are of a kind used solely or principally with a particular kind
of machine, or with particular kinds of machines that fall within the same
item, shall, for the purposes of this Schedule, be treated as if they were a
machine of that kind or of the highest-rated of those kinds;
(b) parts referred to in the last preceding paragraph that are of a kind
that have two principal uses, one with machines falling within item 85.13 and
the other with machines falling within item 85.15, the one use being not more
common than the other use, fall within item 85.13; and
(c) other parts to which this note applies fall within-
(i) if they are electrical parts-item 85.28; or
(ii) in any other case-item 84.65.
3. For the purposes of this Division, unless the contrary intention
appears, composite machines consisting of two or more machines fitted together
to form a whole and other machines adapted for the purpose of performing two
or more complementary or alternative functions shall be treated as if they
were machines for performing that one only of their functions that is their
principal function.
4. For the purposes of this Schedule, a motor or a transmission, conveyor
or elevator belt that-
(a) is fitted to machinery or an appliance; or
(b) is imported with, but, for convenience of transport, is packed
separately from, the machinery or appliance that it is intended to be fitted
to or mounted on a common base with,
shall be treated as forming part of that machinery or appliance.
5. In the Notes to this Division, ''machine'' means any machine, apparatus
or appliance falling within this Division.
6. For the purposes of this Schedule, the power of an internal combustion
piston engine shall be taken to be-
(a) the net output, expressed in kilowatts, that the engine is capable of
delivering continuously at a stated crankshaft speed under standard operating
conditions; or
(b) if the Minister directs that the last preceding paragraph does not
apply in relation to the engine, the normal working load, expressed in
kilowatts, of the engine as determined in such manner as the Minister
directs.
7. For the purposes of this Schedule, goods of a kind with which an
accessory, part, component or constituent is used, is suitable for use or
forms a part, shall be deemed to be higher rated than goods of another kind
with which that accessory, part, component, or constituent is used, is
suitable for use or forms a part if-
(a) the amount of duty that would be payable on the accessory, part,
component or constituent if the rate applicable to the first-mentioned kind of
goods were applicable to the accessory, part, component or constituent is
greater than the amount of duty that would be payable on the accessory, part,
component or constituent if the rate applicable to the second-mentioned kind
of goods were applicable to the accessory, part, component or constituent;
and
(b) where those amounts are equal-the tariff classification that applies to
the firstmentioned kind of goods appears later in this Schedule than the
tariff classification that applies to the second-mentioned kind of goods.
Chapter 84-Boilers, Machinery and Mechanical Appliances; Parts therefor
NOTES
1. The following goods do not fall within this Chapter:-
(a) goods falling within an item in Chapter 68;
(b) goods falling within an item in Chapter 69;
(c) goods falling within item 70.17 and machinery and appliances, and parts
therefor, of glass, that fall within item 70.20 or 70.21;
(d) goods falling within item 73.36 or 73.37 and similar articles of other
base metals;
(e) goods falling within item 85.05 or 85.06.
2. (1) Subject to notes 3 and 4 to this Division, a machine or appliance
that falls within an item or items included in items 84.01 to 84.21
(inclusive) does not fall within an item included in items 84.22 to 84.60
(inclusive).
(2) The following goods do not fall within item 84.17:-
(a) germination plant, incubators and brooders, falling within item 84.28;
(b) grain dampening machines falling within item 84.29;
(c) diffusing apparatus for sugar juice extraction falling within item
84.30;
(d) machinery for the heat-treatment of textile yarns, fabrics or made up
textile articles, being machinery falling within item 84.40;
(e) machinery or plant designed for a mechanical operation involving a
change of temperature, if the change of temperature (whether or not required
for the purposes of the operation) is subsidiary to the main function.
(3) The following goods do not fall within item 84.19:-
(a) sewing machines falling within item 84.41;
(b) goods falling within item 84.54.
3. (1) In item 84.53, ''automatic data processing machine'' means-
(a) a digital machine that-
(i) has storage capable of storing not only the processing programme or
programmes and the data to be processed but also a programme for translating
the formal programming language in which the programmes are written into
machine language;
(ii) has a main storage that is directly accessible for the execution of
a programme and has a capacity sufficient at least to store the parts of the
processing and translating programmes, and the data, that are immediately
necessary for the current processing run; and
(iii) is able, of itself, on the basis of the instructions contained in
the initial programme, to modify, by logical decision, its execution during
the processing run;
(b) an analogue machine that is capable of simulating mathematical models
and comprises, at least, analogue elements, control elements and programming
elements; or
(c) a hybrid machine that consists of-
(i) a digital machine with analogue elements; or
(ii) an analogue machine with digital elements.
(2) A reference in paragraph (a), (b) or (c) of the last preceding sub-note
to a machine shall be read as including a reference to-
(a) a system consisting of a variable number of separately-housed units
each of which is part of the complete system, that is to say, a unit that-
(i) unless it is the central processing unit, is capable of being
connected to the central processing unit, either directly or through one or
more of the other units;
(ii) is specifically designed as part of the system; and
(iii) unless it is a power supply unit, is able to accept or deliver
data, in the form of code or signals, that can be used by the system; and
(b) such a unit imported separately.
4. Polished steel balls the maximum and minimum diameters of which do not
differ from the nominal diameter by more than 1 per centum or by more than
0.05 millimetre, whichever is less, fall within item 84.62 and do not fall
within any other item.
5. (1) For the purposes of this Division, a machine that has one principal
purpose and other subsidiary purposes shall be treated as if its principal
purpose were its sole purpose.
(2) Subject to note 3 to this Division and note 2 to this Chapter, the
following goods fall within item 84.59:-
(a) a machine that does not fall within any other item;
(b) a stranding, twisting, cabling or other machine for making rope or
cable from metal wire, textile yarn or any other material or a combination of
materials.
6. The following components are specified for the purposes of sub-item
84.06.1:-
(a) distributors;
(b) high tension ignition coils, 6 volt or 12 volt rating;
(c) automatic voltage regulators for 6 volt or 12 volt systems;
(d) generators, 6 volt or 12 volt rating;
(e) starting motors, 6 volt or 12 volt rating;
(f) sparking plugs.
7. In sub-items 84.22.1 and 84.23.1, ''self propelling bases or units''
means goods that-
(a) in the opinion of the Minister, are derivatives of tractors of a kind
to which sub-item 87.01.2, 87.01.3 or 87.01.9 applies; and
(b) in respect of bases or units-
(i) to which sub-item 84.22.1 applies, are for use in the manufacture
of goods of a kind falling within item 84.22; or
(ii) to which sub-item 84.23.1 applies, are for use in the manufacture
of goods of a kind falling within item 84.23.
8. The following components are specified for the purposes of paragraphs
84.22.11, 84.22.19, 84.23.11 and 84.23.19:-
(a) hydraulic control valves;
(b) hydraulic pumps;
(c) pneumatic tyres and tubes;
(d) wheels and wheel centres of a kind suitable for use with pneumatic
tyres;
(e) winches; and
(f) goods of a kind commonly used with wheeled tractors that, in the
opinion of the Minister, are, or are derivatives of, agricultural tractors, as
follows:-
(i) fixed frames;
(ii) fixed sub-frames; and
(iii) other fixed strengthening members.
9. The following components are specified for the purposes of paragraphs
84.22.41, 84.22.49, 84.23.21, 84.23.29 and 84.23.31:-
(a) buckets;
(b) dippers;
(c) grabs;
(d) grapples;
(e) shovels; and
(f) other attachments of a kind similar to those specified in paragraphs
(a) to (e) inclusive, that are used for the loading, excavating or picking up
of goods or materials, as determined by the Minister.
10. The following components are specified for the purposes of paragraph
84.24.11:-
(a) pneumatic tyres and tubes;
(b) wheels and wheel centres of kinds that are usable with pneumatic
tyres.
11. For the purposes of sub-item 84.38.1 and paragraph 84.48.11, the duty
payable in respect of goods shall be deemed not to exceed 71/2 per centum of
the value of the goods if there is specified in column 3 in the item,
sub-item, paragraph or sub-paragraph that applies to the goods the word
''Free'' or a rate of duty specified by reference to a percentage of the value
of the goods, being a percentage that does not exceed 71/2 per centum.
12. In item 84.45, in relation to lathes, ''swing over bed'' means twice the
factual distance from the axis of rotation (centre) to the nearest point on
the bed.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
84.01 * Steam and other vapour generating
boilers (excluding central heating hot
water boilers capable also of producing
low pressure steam); super-heated water
boilers 25% 15%
84.02 * Auxiliary plant for use with boilers of
a kind falling within item 84.01
(including economisers, superheaters,
soot removers, gas recoverers and the
like); condensers for vapour engines and
power units 25% 15%
84.03 * Producer gas and water gas generators,
with or without purifiers; acetylene gas
generators (water process) and similar
gas generators, with or without purifiers 30% 20%
84.04 * Steam engines (including mobile
engines, but not including steam tractors
falling within item 87.01 or mechanically
propelled road rollers) with
self-contained boilers 71/2% Free
84.05 * Steam and other vapour power units, not
incorporating boilers 71/2% Free
84.06 * Internal combustion piston engines:
84.06.1 - Engines and engine parts for use as
original components in the assembly or
manufacture of vehicles of a kind falling
within sub-item 87.01.1, 87.02.1 or
87.03.9 In respect
of a
component
specified in
note 6 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately
for use as
an original
component in
the assembly
or
manufacture
of an engine
of a kind
falling
within this
item; in
respect of
the
remainder of
the
goods-35% In
respect
of a
component
specified
in note
6
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately
for use
as
an
original
component
in the
assembly
or
manufacture
of an
engine of
a
kind
falling
within
this
item; in
respect
of
the
remainder
of the
goods-271/2%
84.06.2 - Piston pins, piston rings and valves,
not being goods falling within the last
preceding sub-item 471/2% 221/2%
84.06.3 - Goods, not being goods falling within
a preceding sub-item of this item, as
follows:-
carburettors and parts therefor; fuel
injection equipment for compression
ignition engines and parts therefor:
84.06.31 - - Carburettors and parts therefor, not
being for use with motor-cycles 40% 271/2%
84.06.39 - - Other 71/2% Free
84.06.4 - Engines and parts therefor, not being
goods falling within a preceding sub-item
of this item, of a kind commonly used in
motor vehicles of a kind falling within
sub-item 87.01.1, 87.02.1 or 87.03.9 35% 271/2%
84.06.5 - Outboard engines but not including
parts 25% 15%
84.06.6 - Engines having a power exceeding 7.46
kilowatts for installation in wheeled
tractors and engines for installation in
tractors of the track-laying type, but
not including parts therefor; parts not
falling within sub-item 84.06.2 or
84.06.3 for use as original components in
the assembly or manufacture of engines
for use in goods of a kind falling within
sub-item 84.22.1, 84.23.1, 87.01.2,
87.01.9 or 87.07.3 71/2% Free
84.06.7 - Air cooled spark ignition engines and
parts therefor, not being motor-cycle
engines having a power not exceeding 7.46
kilowatts, and not being goods falling
within a preceding sub-item of this item:
84.06.71 - - Engines 65%, or, if
higher, $13
each 321/2%;
or,
if
higher,
$13
each,
less
321/2%
84.06.72 - - Parts 421/2% 25%
84.06.9 - Other:
84.06.91 - - Engines 421/2%, less
21/2% for
each 0.746
kW, if any,
by which the
power of the
engine
exceeds 44.7
kW; or, if
higher,
71/2% 25%,
less
21/2%
for
each
0.746
kW, if
any,
by which
the
power
of the
engine
exceeds
44.7 kW
84.06.92 - - Parts The rate of
duty set out
in this
column that
would apply
to the goods
if the goods
were the
lowest
powered
engine, not
being an
engine for
installation
in a
tractor,
with which
the goods
are suitable
for use The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
the
goods
were the
lowest
powered
engine,
not
being an
engine
for
installation
in a
tractor,
with
which
the
goods
are
suitable
for use
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
84.07 * Hydraulic engines and motors (including
water wheels and water turbines):
84.07.1 - Water turbines and parts therefor for
use with turbo-generators or
turbo-alternators:
84.07.11 - - Having a power not exceeding 1492
kilowatts 71/2% Free
84.07.12 - - Having a power exceeding 1492
kilowatts 571/2% 30%
84.07.9 - Other 55% 271/2%
84.08 * Other engines and motors:
84.08.1 - Air-turbine motors for dental drill
engines 271/2% 10%
84.08.9 - Other 55% 271/2%
84.09 * Mechanically propelled road rollers 421/2% 271/2%
84.10 * Pumps (including motor pumps and turbo
pumps) for liquids, whether or not fitted
with measuring devices; liquid elevators
of the bucket, chain, screw or band kind
or of a similar kind:
84.10.1 - Auxiliary oil pumps, being parts for
steam turbines having a power exceeding
1492 kilowatts that are for use with
turbo-generators or turbo-alternators 71/2% Free
84.10.2 - Pulp pumps used in conjunction with
ore dressing machines 30% 71/2%
84.10.3 - Pumps specially designed for use in
the mining and metallurgical industries,
not falling within sub-item 84.10.2 15% 71/2%
84.10.4 - Pumps of a kind commonly installed in
garages for retailing petroleum oils 65% 421/2%
84.10.5 - Fuel pumps of a kind used solely or
principally with compression ignition
engines; oil and petrol pumps for use as
original components in the assembly or
manufacture of engines for use in goods
of a kind falling within sub-item
84.22.1, 84.23.1, 87.01.2, 87.01.9 or
87.07.3 71/2% Free
84.10.6 - Pumps of a kind used solely or
principally in windscreen washers; pumps
of a kind used solely or principally with
automatic transmissions of a kind used
solely or principally with vehicles. 371/2% 271/2%
84.10.7 - Hydraulic pumps for use in
agricultural tractors for the operation
of agricultural implements 71/2% Free
84.10.9 - Other:
84.10.91 - - Pumps of a kind commonly used in
connexion with the operation of internal
combustion piston engines:
84.10.911 - - - For use as original components in
the assembly or manufacture of vehicles
of a kind falling within sub-item
87.01.1, 87.02.1 or 87.03.9 35% 271/2%
84.10.912 - - - Suitable for use in engines of a
kind falling within sub-item 84.06.4 35% 271/2%
84.10.913 - - - Suitable for use in engines of a
kind falling within paragraph 84.06.71 421/2% 25%
84.10.919 - - - Other The rate of
duty set out
in this
column that
would apply
to the goods
if the goods
were the
lowest
powered
engine, not
being an
engine for
installation
in a
tractor,
with which
the goods
are suitable
for use The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
the
goods
were the
lowest
powered
engine,
not
being an
engine
for
installation
in a
tractor,
with
which
the
goods
are
suitable
for use
84.10.99 - - Other 55% 271/2%
84.11 * Air pumps, vacuum pumps and air or gas
compressors (including motor and turbo
pumps and compressors, and free-piston
generators for gas turbines); fans,
blowers and the like:
84.11.1 - Goods, as follows:-
(a) cycle and motor-cycle single
cylinder tyre inflators, 300 millimetres
and over in length and not exceeding 30
millimetres in external diameter,
hand-operated;
(b) gas exhausters, motor-driven, for
iron and steel production;
(c) mercury type vacuum pumps;
(d) pumps and compressors specially
designed for the liquefaction of gases,
other than pumps or compressors suitable
for refrigeration or ice-making 71/2% Free
84.11.2 - Sealed unit type compressors, for
refrigerating appliances, having a power
not exceeding 1.492 kilowatts, but not
including parts therefor 571/2%; or,
if higher,
$7 each, and
171/2% 40%, or,
if
higher,
$7
each
84.11.3 - Compressors, not being goods falling
within a preceding sub-item of this item,
for refrigerating appliances; parts for
compressors for refrigerating appliances 471/2% 30%
84.11.4 - Reciprocating or rotary air
compressors (including fans and blowers
of the reciprocating or rotary compressor
kind) and pumps having a capacity
exceeding 50 cubic metres of free air
delivered per minute, but not including
vacuum pumps or goods falling within a
preceding sub-item of this item 271/2%, less
1% for each
0.7 m* of
free air
delivered
per min by
which the
rating of
the machine
exceeds 50
m* of free
air
delivered
per min; or,
if higher,
121/2% 20%,
less
1% for
each
07 m* of
free air
delivered
per min
by
which
the
rating
of
the
machine
exceeds
50
m* of
free
air
delivered
per min
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
84.11.5 - Goods, not being goods falling within
sub-item 84.11.1, as follows:-
(a) electric fans of the propeller
type;
(b) hand-operated inflators 45% 221/2%
84.11.6 - Goods, as follows:-
(a) blowers of the revolving fan type
not being goods falling within sub-item
84.11.1;
(b) foot operated inflators;
(c) revolving fans not being goods
falling within the last preceding
sub-item 55% 271/2%
84.11.9 - Other 271/2% 20%
84.12 * Air conditioning machines,
self-contained, comprising a motor-driven
fan and elements for changing the
temperature and humidity of air 55% 271/2%
84.13 * Furnace burners for liquid fuel (that
is to say, atomisers), and furnace
burners for pulverised solid fuel or for
gas; mechanical stokers, mechanical
grates, mechanical ash discharges and
similar appliances:
84.13.1 - Mechanical stokers, mechanical grates,
mechanical ash discharges and similar
appliances 20% 10%
84.13.9 - Other 30% 20%
84.14 * Industrial and laboratory furnaces and
ovens, non-electric 20% 10%
84.15 * Refrigerators and refrigerating
equipment (whether electrical or other):
84.15.1 - Refrigerators of 454 cubic decimetres
gross internal capacity or less, but not
including parts 371/2% 20%
84.15.2 - Parts, incorporating sealed motor
compressors having a power not exceeding
1.492 kilowatts, for refrigerating
equipment In respect
of each
compressor-
571/2%; or,
if higher,
$7, and
171/2%; in
respect of
the
remainder of
the
goods-471/2% In
respect
of each
compressor-
40%, or,
if
higher,
$7;
in
respect
of the
remainder
of the
goods-
30%
84.15.9 - Other 471/2% 30%
84.16 * Calendering and similar rolling
machines (other than metal-working and
metal-rolling machines and glass-working
machines) and cylinders therefor:
84.16.1 - Laundering and dry cleaning machines
of a kind commonly used in
textile-working 321/2% 15%
84.16.2 - Machines, as follows:-
(a) of a kind commonly used in
paper-making and paper-working;
(b) of a kind commonly used in
textile-working, not being goods falling
within the last preceding sub-item 71/2% Free
84.16.9 - Other 55% 271/2%
84.17 * Machinery, plant and similar laboratory
equipment, whether or not electrically
heated, for the treatment of materials by
a process involving a change of
temperature, not being machinery or plant
of a kind used for domestic purposes;
instantaneous or storage water heaters,
non-electrical:
84.17.1 - Heat exchangers wholly or essentially
of graphite or carbon Free Free
84.17.2 - Pasteurisers; dairy coolers, not being
goods falling within the last preceding
sub-item 35% 15%
84.17.3 - Machinery and equipment, as follows:-
(a) apparatus specially designed for
the liquefaction of gases;
(b) dryers and cookers for use in
flour and cereal milling;
(c) drying machines, automatic, for
veneer-making;
(d) retorts, pans and condensers, of
platinum;
(e) sugar cookers, steam, automatic,
specially designed for use in the
manufacture of confectionery;
(f) vacuum ovens for laboratories;
(g) apparatus for the temperature
control of instruments 71/2% Free
84.17.4 - Electric stoves, ranges and cookers of
a kind commonly used for preparing food,
not being goods falling within sub-item
84.17.3; gas fired water heaters, not
being goods falling within a preceding
sub-item of this item 35% 221/2%
84.17.5 - Electric heating and cooking
apparatus, not being goods falling within
sub-item 84.17.3 or 84.17.4; condensers,
coolers and evaporators, refrigerating,
not being goods falling within sub-item
84.17.1 or 84.17.2 45% 271/2%
84.17.6 - Gas fired equipment, not being goods
falling within a preceding sub-item of
this item 271/2% 171/2%
84.17.9 - Other 55% 271/2%
84.18 * Centrifuges; filtering and purifying
machinery and apparatus (other than
filter funnels, milk strainers and the
like), for liquids or gases:
84.18.1 - Goods, as follows:-
(a) cream separators or milk
clarifiers being centrifuges;
(b) dryers for steam;
(c) filters specially designed for
use with fuel injection equipment for
compression ignition internal combustion
engines;
(d) pressure filters being
porcelainware, for laboratories 71/2% Free
84.18.2 - Hydro-extractors being centrifuges, of
a kind used solely or principally in
laundries or in the textile industry 40% 30%
84.18.3 - Centrifuges, not being goods falling
within a preceding sub-item of this item 30% 20%
84.18.4 - Filters and purifiers of a kind used
solely or principally with refrigerant
gases 471/2% 30%
84.18.5 - Goods, not being goods falling within
a preceding sub-item of this item and not
being of the electrostatic type,
specially designed for use in the mining
or metallurgical industries 30% 71/2%
84.18.6 - Goods, not being goods falling within
a preceding sub-item of this item and not
being of the electrostatic type, of a
kind commonly used for filtering
lubricants, liquid fuels or air or gases
used for combustion, not being of a kind
commonly used for domestic purposes:
84.18.61 - - For use with steam or water
turbines; for use as original components
in the assembly or manufacture of engines
for use in goods of a kind falling within
sub-item 84.22.1, 84.23.1, 87.01.2,
87.01.9 or 87.07.3 71/2% Free
84.18.62 - - For use as original components in
the assembly or manufacture of vehicles
of a kind falling within sub-item
87.01.1, 87.02.1 or 87.03.9 35% 271/2%
84.18.63 - - Suitable for use in engines of a
kind falling within sub-item 84.06.4 35% 271/2%
84.18.64 - - Suitable for use in engines of a
kind falling within paragraph 84.06.71 421/2% 25%
84.18.65 - - Suitable for use in internal
combustion piston engines, not being
goods falling within a preceding
paragraph of this sub-item The rate of
duty set out
in this
column that
would apply
to the goods
if the goods
were the
lowest
powered
engine, not
being an
engine for
installation
in a
tractor,
with which
the goods
are suitable
for use The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
the
goods
were the
lowest
powered
engine,
not
being an
engine
for
installation
in a
tractor,
with
which
the
goods
are
suitable
for use
84.18.69 - - Other 55% 271/2%
84.18.9 - Other:
84.18.91 - - Electrostatic type 421/2% 171/2%
84.18.99 - - Other 55% 271/2%
84.19 * Machinery for cleaning or drying
bottles or other containers; machinery
for filling, closing, sealing, capsuling
or labelling bottles, cans, boxes, bags
or other containers; other packing or
wrapping machinery; machinery for
aerating beverages; dish washing
machines:
84.19.1 - Machines, as follows:-
(a) champagne bottling machines;
(b) automatic labelling machines;
(c) machines for making matchboxes;
(d) sealing machines, for sealing
fibreboard or paperboard boxes or
cartons;
(e) automatic packing or wrapping
machines, electrically operated;
(f) other wrapping or packing
machines, for packing or wrapping goods
in paper, paperboard, textile, film, foil
or with yarn, twine, cordage or wire,
including such machines with provision
for forming, printing, tying gluing,
closing or otherwise finishing the
packing 71/2% Free
84.19.2 - Household dish washing machines,
electric 221/2% Free
84.19.9 - Other 55% 271/2%
84.20 * Weighing machinery (excluding balances
of a sensitivity of 50 milligrams or
better), including weight-operated
counting and checking machines; weighing
machine weights of all kinds:
84.20.1 - Spring balances; price computing
scales 40% 25%
84.20.2 - Machines, as follows:-
(a) having a weighing capacity
exceeding 1 tonne;
(b) automatic or continuous weighing
machines;
(c) checkweighers,
not being goods of a kind falling
within sub-item 84.20.1; weighing machine
weights of all kinds 20% 10%
84.20.9 - Other 30% 20%
84.21 * Mechanical appliances (whether or not
hand operated) for projecting, dispersing
or spraying liquids or powders; fire
extinguishers (whether charged or not);
spray guns and similar appliances; steam
or sand blasting machines and similar jet
projecting machines:
84.21.1 - Goods, as follows:-
(a) artists' air brushes;
(b) metal spraying pistols;
(c) pumping units specially designed
for fire fighting;
(d) tile dusting and coating machines 71/2% Free
84.21.2 - Steam or sand blasting machines and
similar jet projecting machines;
lubricators; hand fire extinguishers 55% 271/2%
84.21.3 - Flame guns; fire extinguishers, not
being goods falling within a preceding
sub-item of this item 371/2% 171/2%
84.21.4 - Windscreen washers 371/2% 271/2%
84.21.5 - Appliances specially designed for use
in the mining industry 15% 71/2%
84.21.6 - Power operated garden and field
spraying machines; appliances of a kind
commonly used for spraying or dispersing
pesticides or herbicides, not hand or
foot operated 25% 5%
84.21.7 - Garden or field irrigators, not being
goods falling within a preceding sub-item
of this item; hand or foot operated
appliances of a kind commonly used for
spraying or dispersing pesticides or
herbicides; appliances of a kind used
solely or principally for spraying
paints, enamels, lacquers, varnishes and
the like or for spraying powders, not
being goods falling within a preceding
sub-item of this item 45% 221/2%
84.21.9 - Other 271/2% 10%
84.22 * Lifting, handling, loading or unloading
machinery, telphers and conveyors, not
being machinery falling within item
84.23:
84.22.1 - Self-propelling bases or units not
further manufactured than the stage
comprising the operator's hydraulic
controls for the operation of working
implements, being goods that do not
incorporate hydraulic rams, beams for
supporting working implements, working
implements and like additions and
ancillary equipment:
84.22.11 - - Types that, in the opinion of the
Minister, are, or are derivatives of,
agricultural tractors In respect
of a
component
specified in
note 8 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the goods
-71/2% In
respect
of a
component
specified
in note
8
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods
-Free
84.22.12 - - Fixed frames, fixed sub-frames and
other fixed strengthening members, of a
kind commonly used with goods (other than
of the track-laying type) falling within
paragraph 84.22.11 20% 10%
84.22.19 - - Other In respect
of a
component
specified in
note 8 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the goods
-20% In
respect
of a
component
specified
in note
8
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods
-10%
84.22.2 - Goods, as follows:-
(a) balancing equipment, overhead,
for use with portable hand tools;
(b) chain hoists and chain pulley
tackle;
(c) pushers or feeders for rotary and
percussive rock drills:
84.22.21 - - Manually operated lever type chain
hoists and chain pulley tackle 25% 15%
84.22.22 - - Spur gear type chain hoists and
chain pulley tackle, manually or
electrically operated, not being goods
falling within the last preceding
paragraph 45% 271/2%
84.22.29 - - Other 7 1/2% Free
84.22.3 - Cranes, not being goods falling within
a preceding sub-item of this item;
lifting devices for tipping lorries;
lifting jacks:
84.22.31 - - For use as original components in
the assembly or manufacture of vehicles
of a kind falling within sub-item
87.01.1, 87.02.1 or 87.03.9 35% 271/2%
84.22.32 - - Lifting jacks; lifting devices for
tipping lorries, not being goods falling
within the last preceding paragraph:
84.22.321 - - - Lifting jacks 571/2%, or,
if higher,
$0.75 each 221/2%,
or,
if
higher,
$0.55
each
84.22.329 - - - Other 371/2% 271/2%
84.22.39 - - Other:
84.22.391 - - - Track-laying cranes; travelling
and portable cranes, hand operated 45%, less 1%
for each t,
if any, by
which the
working
weight of
the machine
exceeds 50
t; or, if
higher,
71/2% 30%,
less
1% for
each
t, if
any,
by which
the
working
weight
of
the
machine
exceeds
50
t
84.22.399 - - - Other 35% 20%
84.22.4 - Loaders and unloaders of the
self-propelling kind:
84.22.41 - - Loaders of a kind incorporating
two-wheel drive, non-articulated,
self-propelling bases In respect
of a
component
specified in
note 9 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the goods
-50% In
respect
of a
component
specified
in note
9
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods
-35%
84.22.42 - - Loading equipment of a kind forming
part of loaders of a kind falling within
paragraph 84.22.41 or 84.22.49 as
follows:-
(a) buckets;
(b) dippers;
(c) grabs;
(d) grapples;
(e) shovels; and
(f) other attachments of a kind
similar to those specified in paragraphs
(a) to (e) inclusive, as determined by
the Minister 35% 20%
84.22.49 - - Other In respect
of a
component
specified in
note 9 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the
goods-45% In
respect
of a
component
specified
in note
9
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-30%
84.22.5 - Coal conveyors, ore conveyors and ore
belt distributors; teleferics and aerial
cableways In respect
of the
conveyor or
elevator
belting, if
any, for
coal
conveyors,
ore
conveyors
and ore belt
distributors-
35%; in
respect of
the
remainder of
the
goods-20% In
respect
of the
conveyor
or
elevator
belting,
if
any, for
coal
conveyors,
ore
conveyors
and ore
belt
distributors-
25%; in
respect
of
the
remainder
of the
goods-10%
84.22.6 - Wearing parts of an interchangeable or
inserted tool type composed wholly or
partly of tungsten carbide or other
cemented carbides 25% 15%
84.22.9 - Other:
84.22.91 - - Specially designed for use in the
mining or metallurgical industries:
84.22.911 - - - Winding engines 421/2% 171/2%
84.22.919 - - - Other 15% 71/2%
84.22.92 - - Of a kind used solely or principally
in agriculture, horticulture or
viticulture 20% 10%
84.22.99 - - Other 55% 271/2%
84.23 * Excavating, levelling, tamping, boring
and extracting machinery, stationary or
mobile, for earth, minerals or ores
(including mechanical shovels,
coal-cutters, excavators, scrapers,
levellers and bulldozers); pile-drivers;
snow-ploughs, not self-propelled
(including snow-plough attachments):
84.23.1 - Self-propelling bases or units not
further manufactured than the stage
comprising the operator's hydraulic
controls for the operation of working
implements, being goods that do not
incorporate hydraulic rams, beams for
supporting working implements, working
implements and like additions and
ancillary equipment:
84.23.11 - - Types that, in the opinion of the
Minister, are, or are derivatives of,
agricultural tractors In respect
of a
component
specified in
note 8 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the
goods-71/2% In
respect
of a
component
specified
in note
8
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-Free
84.23.12 - - Fixed frames, fixed sub-frames and
other fixed strengthening members, of a
kind commonly used with goods (other than
of the track-laying type), falling within
paragraph 84.23.11 20% 10%
84.23.19 - - Other In respect
of a
component
specified in
note 8 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the
goods-20% In
respect
of a
component
specified
in note
8
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-10%
84.23.2 - Loaders, back hoes and composite
loader/back hoe units, of a working
weight up to and including 45.75 tonnes
of the self-propelling kind:
84.23.21 - - Of a kind incorporating two-wheel
drive, nonarticulated, self-propelling
bases In respect
of a
component
specified in
note 9 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the
goods-50% In
respect
of a
component
specified
in note
9
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-35%
84.23.22 - - Loading equipment of a kind forming
part of goods of a kind falling within
paragraph 84.23.21 or 84.23.29, as
follows:- 35% 20%
(a) buckets;
(b) dippers;
(c) grabs;
(d) grapples;
(e) shovels; and
(f) other attachments of a kind
similar to those specified in paragraphs
(a) to (e) inclusive, as determined by
the Minister
84.23.29 - - Other In respect
of a
component
specified in
note 9 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the
goods-45% In
respect
of a
component
specified
in note
9
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-30%
84.23.3 - Excavating, levelling and tamping
machinery, not being goods falling within
a preceding paragraph of this item:
84.23.31 - - Of the shovel, back-filler, skimmer,
grab or dragline kind or of a similar
kind In respect
of a
component
specified in
note 9 to
this
Chapter-35%;
in respect
of the
remainder of
the
goods-45%,
less 1% for
each t, if
any, by
which the
working
weight of
the machine
exceeds 50
t; or, if
higher,
71/2% In
respect
of a
component
specified
in note
9
to this
Chapter-20%;
in
respect
of the
remainder
of the
goods-30%,
less 1%
for
each t,
if
any, by
which
the
working
weight
of
the
machine
exceeds
50
t
84.23.39 - - Other 35% 20%
84.23.4 - Wearing parts of an interchangeable or
inserted tool type composed wholly or
partly of tungsten carbide or other
cemented carbides 25% 15%
84.23.9 - Other:
84.23.91 - - Diamond drilling machines and parts
and accessories therefor other than core
barrel assemblies, reamer shells and
drill rods or pipes; augering machines;
rock boring machines; rock cutting
machines other than coal cutting machines 30% 20%
84.23.92 - - Drill rods or pipes for diamond
drilling machines 20% 10%
84.23.99 - - Other 71/2% Free
84.24 * Agricultural and horticultural
machinery for soil preparation or
cultivation; lawn and sports ground
rollers:
84.24.1 - Rotary cultivators, hoes or tillers
incorporating prime movers of the
non-readily detachable kinds:
84.24.11 - - Of a wheeled kind that is operated
by a prime mover having a power not
exceeding 7.46 kilowatts In respect
of a
component
specified in
note 10 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the goods-
30% In
respect
of a
component
specified
in note
10
to this
Chapter-
the rate
of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-
20%
84.24.19 - - Other 271/2% 5%
84.24.2 - Rotary cultivators, power operated, of
a kind commonly drawn by wheeled tractors
having a power not exceeding 7.46
kilowatts 30% 20%
84.24.3 - Mechanically propelled lawn and sports
ground rollers of a kind suitable for use
as road rollers 421/2% 271/2%
84.24.9 - Other 20% 10%
84.25 * Harvesting and threshing machinery;
straw and fodder presses; hay or grass
mowers; winnowing and similar cleaning
machines for seed, grain or leguminous
vegetables and egg-grading and other
grading machines for agricultural produce
(other than machinery of a kind used in
the bread grain milling industry falling
within item 84.29):
84.25.1 - Lawnmowers operated solely by manpower 45%, or, if
higher,
$1.15 each 221/2%
84.25.2 - Lawnmowers, electric 35% 20%
84.25.3 - Lawnmowers with self-contained power
of a kind operated by air cooled internal
combustion engines having a power not
exceeding 7.46 kilowatts 45% 30%
84.25.4 - Metal parts for strippers, stripper
harvesters, reaper threshers or other
harvesters for seeds, grain or leguminous
vegetables 20% 20%
84.25.9 - Other 20% 10%
84.26 * Dairy machinery (including milking
machines) 30% 20%
84.27 * Presses, crushers and other machinery,
of a kind used in wine-making,
cider-making, fruit juice preparation or
the like:
84.27.1 - Of a kind ordinarily used in
wine-making 20% 10%
84.27.9 - Other 71/2% Free
84.28 * Other agricultural, horiticultural,
poultry-keeping and bee-keeping
machinery; germination plant fitted with
mechanical or thermal equipment; poultry
incubators and brooders 20% 10%
84.29 * Machinery of a kind used in the bread
grain milling industry, and other
machinery (other than machinery of a kind
used on farms) for the working of cereals
or dried leguminous vegetables:
84.29.1 - Machinery specially designed for the
working of dried leguminous vegetables 55% 271/2%
84.29.9 - Other 71/2% Free
84.30 * Machinery not falling within any other
item in this Chapter, of a kind used in-
baking or confectionery or chocolate
manufacture;
macaroni, ravioli or similar cereal food
manufacture;
the preparation (including the mincing or
slicing) of meat, fish, fruit or
vegetables;
sugar manufacturing or brewing:
84.30.1 - Machinery, as follows:-
(a) malt mills;
(b) machinery specially designed for
the manufacture of pasta products,
including macaroni, spaghetti and the
like;
(c) machinery specially designed for
use in the manufacture of cocoa and
confectionery, as follows:
machinery for reducing cocoa and
chocolate by means of metal rollers or
discs;
moulding machines, continuous;
(d) machinery specially designed for
use in the manufacture and production of
fine bakers' wares, as follows:
automatic icing machines;
triplex continuous feed soft dough
cake machines for making two-coloured
embossed or wire-cut work 71/2% Free
84.30.9 - Other 55% 271/2%
84.31 * Machinery for making or finishing
cellulosic pulp, paper or paperboard:
84.31.1 - Goods, as follows:-
(a) coating and finishing machinery;
(b) corrugating machinery,
single-face, for making single-faced
corrugated paper or paperboard in rolls;
(c) cylinder moulds;
(d) facing machinery, combination
single and double, for making
single-faced corrugated paper in rolls or
double-faced corrugated board in sheets;
(e) glazing and hot rolling
machinery;
(f) ruling machines, except rotary
disc ruling machines;
(g) screens, plate eccentric, for
screening pulp 71/2% Free
84.31.9 - Other 55% 271/2%
84.32 * Book-binding machinery, including
book-sewing machines:
84.32.1 - Machinery, as follows:-
(a) backing machines;
(b) binding machines;
(c) blocking machines;
(d) case-making machines;
(e) folding machines for folding
sheets not exceeding 762 millimetres in
width;
(f) gluing and covering machines, for
book-backs;
(g) page numbering machinery;
(h) rounding machines, for books;
(i) sewing machines;
(j) stitching machines;
(k) stripping machines 71/2% Free
84.32.9 - Other 55% 271/2%
84.33 * Paper or paperboard cutting machines of
all kinds; other machinery for making up
paper pulp, paper or paperboard:
84.33.1 - Machines or machinery, as follows:-
(a) bevelling machines;
(b) box or carton making machinery,
viz.:-
(i) automatic machines;
(ii) body forming and gluing
machines, combined;
(iii) corner stayers;
(iv) stapling machines;
(c) cutting, creasing and embossing
machinery, combined;
(d) envelope-making machines;
(e) folding, for folding sheets up to
and including 508 millimetres in width,
not being box or carton making machinery;
(f) guillotines, power operated,
exceeding 762 millimetres cutting width;
(g) index cutting machines;
(h) trimming machines 71/2% Free
84.33.9 - Other 55% 271/2%
84.34 * Machinery, apparatus and accessories
for type- founding or type-setting;
machinery (other than machine-tools
falling within item 84.45, 84.46 or
84.47) for preparing or working printing
blocks, plates or cylinders; printing
type, impressed flongs and matrices,
printing blocks, plates and cylinders;
blocks, plates, cylinders and
lithographic stones, planed, grained,
polished or otherwise prepared for
printing purposes:
84.34.1 - Monoline type-composing machines Free Free
84.34.2 - Goods, as follows:-
(a) blocks, plates, cylinders and
lithographic stones, planed, grained,
polished or otherwise prepared for
printing purposes but not including goods
of sub-item 84.34.3;
(b) chases;
(c) printers' materials, being
circles, clumps, curves, leads and rules;
(d) machinery specially designed for
use in the actual process of
electrotyping and stereotyping;
(e) type-casting machines;
(f) type-composing machines, not
being goods falling within the last
preceding sub-item;
(g) whirlers, electric 71/2% Free
84.34.3 - Zinc plates prepared for
photo-engraving 25% 15%
84.34.4 - Printing type, impressed flongs and
matrices, printing blocks, plates and
cylinders, not being goods falling within
a preceding sub-item of this item 35% 15%
84.34.9 - Other 55% 271/2%
84.35 * Other printing machinery; machines for
uses ancillary to printing:
84.35.1 - Rotary web printing presses up to and
including 25.4 tonnes in weight, printing
from curved stereos or curved electros
and designed to be fed from one or two
paper rolls each not more than 1650
millimetres wide not being printing
presses known as ''Duplex Tubular''
printing from cylindrical stereo plates
as distinct from semi-cylindrical stereo
plates In respect
of each
blanket-71/2%;
in respect
of the
remainder of
the
machinery-
271/2% Free
84.35.2 - Web printing presses up to and
including 25.4 tonnes in weight, printing
from flat type formes and designed to be
fed from one paper roll not more than
1650 millimetres wide In respect
of each
blanket-
71/2%; in
respect of
the
remainder of
the
machinery-
271/2% Free
84.35.9 - Other:
84.35.91 - - Goods, as follows:- 71/2% Free
(a) printing machines and presses;
(b) presses for printing and cutting
out seals, labels, tags and the like;
(c) presses for marking laundry;
(d) bronzing machines
84.35.99 - - Other 55% 271/2%
84.36 * Machines for extruding man-made
textiles; machines of a kind used for
processing natural or man-made textile
fibres; textile spinning and twisting
machines; textile doubling, throwing and
reeling (including weft-winding)
machines:
84.36.1 - Machines, as follows:- 71/2% Free
(a) balling machines;
(b) carding machines;
(c) combing machines;
(d) cotton gins;
(e) doubling and filling machines;
(f) drawing machines of the gill or
spiral kind;
(g) drawing machines other than of
the gill or spiral kind, not being of a
kind used solely or principally in the
preparation of fibres for the manufacture
of cordage, rope, twine and the like;
(h) feeders, automatic, for carding
machines;
(i) frames, spinning or twisting
with vertical spindles, other than of the
live spindle kind;
(j) frames, spinning, speed, and
doubling and twisting;
(k) gill boxes;
(l) mules, spinning;
(m) openers, bale;
(n) scutching machines;
(o) shredding machines, felt-making;
(p) spreaders, gill;
(q) teasing machines
84.36.2 - Wool scouring machines; wool washing
machines 35% 271/2%
84.36.9 - Other 521/2% 271/2%
84.37 * Weaving machines, knitting machines and
machines for making gimped yarn, tulle,
lace, embroidery, trimmings, braid or
net; machines for preparing yarns for use
on such machines, including warping and
warp sizing machines:
84.37.1 - Machines, as follows:-
(a) braiding machines;
(b) embroidery machines;
(c) knitting machines, other than
flat bed knitting machines designed to
use high and low butt needles;
(d) lace-making machines;
(e) plaiting machines;
(f) thread drawing machines;
(g) warp sizing machines;
(h) weaving machines In respect
of any
healds
(other than
metal
healds) and
reeds-55%;
in respect
of the
remainder of
the
goods-71/2% In
respect
of any
healds
(other
than
metal
healds)
and
reeds-271/2%;
in
respect
of the
remainder
of the
goods-Free
84.37.2 - Flat bed knitting machines designed to
use high and low butt needles 25% 71/2%
84.37.9 - Other 55% 271/2%
84.38 * Auxiliary machinery for use with
machines of a kind falling within item
84.37; parts and accessories of a kind
used solely or principally with machines
falling within this item or item 84.36 or
84.37:
84.38.1 - Goods, as follows:- 71/2% Free
(a) card clothing or lagging;
(b) lags;
(c) mechanical knotters;
(d) metal healds;
(e) needles;
(f) rings and spindles for throwing
machines for silk or man-made fibres;
(g) shuttles;
(h) travellers (other than of the
long bar type used in the throwing of
silk);
(i) specially designed for use with
machines of a kind in respect of which
duty not exceeding 71/2% of the value of
the goods is payable, but not including-
(i) extruding nipples, spinnerets
and the like for machines for extruding
man-made fibres;
(ii) healds;
(iii) heald frames;
(iv) reeds;
(v) warp beams
84.38.9 - Other 55% 271/2%
84.39 * Machinery for the manufacture or
finishing of felt in the piece or in
shapes, including felt hat-making
machines and hat-making blocks 71/2% Free
84.40 * Machinery for washing, cleaning,
drying, bleaching, dyeing, dressing,
finishing or coating textile yarns,
fabrics or made-up textile articles
(including laundry and dry-cleaning
machinery); fabric folding, reeling or
cutting machines; machines of a kind used
in the manufacture of linoleum or other
floor coverings for applying the paste to
the base fabric or other supports;
machines of a kind used for printing a
repetitive design, repetitive words or
overall colour on textiles, leather,
wallpaper, wrapping paper, linoleum or
other materials, and engraved or etched
plates, blocks or rollers therefor:
84.40.1 - Machines, as follows:- 71/2% Free
(a) creasing and lapping machines;
(b) cropping machines;
(c) cutting machines;
(d) cutling, rolling and measuring
machines, combined;
(e) dressing and scouring machines;
(f) fringing machines;
(g) inspection machines incorporating
folding or reeling devices and measuring
apparatus;
(h) machines of a kind used for
printing a repetitive design, repetitive
words or overall colour on textiles,
leather, wallpaper, wrapping paper,
linoleum or other materials, and engraved
or etched plates, blocks or rollers
therefor;
(i) napping or raising machines;
(j) notching and perforating
machines;
(k) plaiting machines;
(l) pressing machines and laundry and
dry-cleaning machines, not being goods
falling within sub-item 84.40.2, as
follows:-
(i) collar blocking machines
(automatic);
(ii) collar rounding machines;
(iii) collar turning machines;
(iv) cuff scrubbing machines;
(v) pressing machines (other
than manually operated);
(vi) shirt folding machines;
(vii) starching machines (other
than collar starching machines);
(viii) starch mixing machines;
(m) scutching machines;
(n) sizing machines;
(o) steaming and crabbing machines;
(p) sueding machines;
(q) tentering machines
84.40.2 - Laundry machines of a kind commonly
used for domestic purposes 45% 25%
84.40.3 - Manually operated pressing machines,
not being goods falling within sub-item
84.40.2 25% 121/2%
84.40.4 - Washing or cleaning machinery, not
being goods falling within a preceding
sub-item of this item 321/2% 15%
84.40.5 - Garment formers (that is to say,
finishers), not being goods falling
within a preceding sub-item of this item 321/2% 221/2%
84.40.6 - Bleaching and dyeing machines 50% 271/2%
84.40.9 - Other 521/2% 25%
84.41 * Sewing machines; furniture of a kind
used solely or principally with sewing
machines; sewing machine needles:
84.41.1 - Sewing machines of a kind commonly
used in the household, treadle or hand
operated, but not including machine heads
imported separately 71/2% Free
84.41.9 * Other Free Free
84.42 * Machinery (other than sewing machines)
for preparing, tanning or working hides,
skins or leather (including boot and shoe
machinery):
84.42.1 - Machines, as follows:-
(a) belt or strap cutting-out
machines;
(b) boot-making or shoe-making
machinery, as follows:-
(i) assembly machines; building
and loading machines, heel;
(ii) evening and grading
machines, sole;
(iii) lasting machines; 71/2% Free
(iv) levelling machines,
automatic;
(v) nailing machines;
(vi) pulling-over machines;
(vii) rounding machines, sole;
(viii) screw machines, automatic;
(ix) setting machines, edge or
welt;
(x) slugging machines;
(xi) tacking machines;
(xii) trimming machines, in-seam;
(c) brushing machines of a kind used
in tanning sole leather;
(d) fur fleshing, pulling or
shearing machines;
(e) oiling-off machines of a kind
used in the production of sole leather;
(f) tanners' hammering machines;
(g) whole hide dehairing machines
84.42.9 - Other 55% 271/2%
84.43 * Converters, ladles, ingot moulds and
casting machines, of a kind used in
metallurgy and in metal foundries:
84.43.1 - Pressure casting machines 30% 20%
84.43.9 - Other 20% 10%
84.44 * Rolling mills and rolls therefor 71/2% Free
84.45 * Machine-tools for working metal or
metal carbides, not being machines
falling within item 84.49 or 84.50:
84.45.31 - - Spinning lathes:
84.45.311 - - - With heights of centres above bed
not exceeding 508 millimetres 40% 271/2%
84.45.319 - - - Other 71/2% Free
84.45.32 - - Lathes and chucking machines and
turning machines, with horizontal beds,
not including spinning lathes:
84.45.321 - - - Machines, as follows:-
(a) brake drum lathes, with
capacity limited to drums not exceeding
661 millimetres in diameter;
(b) capstan lathes, with heights of
centres above bed not exceeding 254
millimetres;
(c) general purpose lathes of the
sliding, surfacing and screw cutting (or
chasing) type, with or without tail
stocks, including any modifications from
such basic lathes, but not including
automatic or semi-automatic machines, not
being goods falling within sub-paragraph
84.45.322;
(d) T-bed surfacing and boring
lathes and machines 40% 271/2%
84.45.322 - - - Lathes, general purpose, having a
swing over bed of 279 millimetres or
exceeding 279 millimetres and not
exceeding 686 millimetres of a kind that
but for this sub-paragraph would fall
within sub-paragraph 84.45.321 40%; and a
temporary
duty of
71/2%, and
an amount
per lathe
equal to the
amount, if
any, by
which the
FOB price of
the lathe is
less than
the product
of $78.74
and the
number
representing
the swing
(in cm) over
the bed of
the lathe 271/2%;
and
a
temporary
duty of
71/2%,
and
an
amount
per
lathe
equal to
the
amount,
if any,
by
which
the
FOB
price
of the
lathe is
less
than
the
product
of
$78.74
and the
number
representing
the
swing
(in cm)
over the
bed of
the
lathe
84.45.329 - - - Other 71/2% Free
84.45.33 - - Screwing, chasing or tapping machines
not falling within paragraph 84.45.31 or
84.45.32:
84.45.331 - - - Machines, as follows:-
(a) screwing or chasing (external
cut) machines, of the radial die type, not
exceeding 102 millimetres capacity in mild
steel;
(b) screwing or chasing (external
cut) machines, of the tangential die type,
not exceeding 204 millimetres capacity in
mild steel;
(c) tapping machines, not exceeding
12.7 millimetres diameter capacity in mild
steel 40% 271/2%
84.45.339 - - - Other 71/2% Free
84.45.4 - Forging, hammering, riveting, bending,
straightening, pressing or drawing
machines:
84.45.41 - - Extrusion presses 30% 20%
84.45.42 - - Machines (other than those designed
solely or principally for preparing or
working printing blocks, plates or
cylinders), as follows:-
(a) bending, curving, straightening,
grooving, edging or seaming machines for
working sheet metal (irrespective of
gauge);
(b) drop forging hammers (other than
hydraulic) not exceeding 2.04 tonnes
capacity;
(c) presses, forming, including such
machines that form and cut;
(d) riveting machines, non-pneumatic,
rotary spinning, having a stroke not
exceeding 50.8 millimetres;
(e) riveting machines, pneumatic 40% 271/2%
84.45.49 - - Other 71/2% Free
84.45.5 - Cutting, shearing, slitting or nibbling
machines, not falling within sub-item
84.45.4:
84.45.51 - - Machines, as follows:-
(a) cutting presses;
(b) guillotine shears;
(c) slitting machines, whether or not
also capable of flanging, designed to cut
or trim mild steel to circular or other
shapes but not including machines designed
to cut or trim mild steel exceeding 3.175
millimetres in thickness or to cut or trim
mild steel to shapes having a
cross-sectional dimension exceeding 1524
millimetres 40% 271/2%
84.45.52 - - Gang slitting machines 30% 20%
84.45.59 - - Other 71/2% Free
84.45.6 - Machines, as follows:-
(a) drilling machines, as follows-
(i) bench or pedestal type,
having a drilling capacity in mild steel
not exceeding 60 millimetres in diameter;
or
(ii) vertical type, with or
arranged for use with multiple spindle
heads;
(b) grinding, honing, lapping or
polishing machines, other than-
(i) automatic polishing machines;
(ii) centreless cylindrical or
internal cylindrical grinding machines;
(iii) grinding machines of a kind
designed solely or principally for
preparing or working printing blocks,
plates or cylinders;
(iv) honing machines of a kind
designed to use honing stones; or
(v) lapping machines of a kind
designed to lap with soft metal charged
with abrasives or with stone laps;
(c) lathes, as follows-
(i) brake drum or disc brake type,
of a kind designed for repair or
reconditioning;
(ii) general purpose, of the
sliding, surfacing and screw cutting (or
chasing) type or capstan type, having a
swing over bed not exceeding 650
millimetres, not being automatic lathes;
or
(iii) spinning type, having a
swing over bed not exceeding 1100
millimetres;
(d) reboring machines of a kind
designed for the repair or reconditioning
of internal combustion engines and parts
for such engines;
(e) sawing or filing machines, as
follows-
(i) abrasive cutting-off machines
with diameter of cutting wheel not
exceeding 650 millimetres;
(ii) band sawing machines;
(iii) circular sawing machines not
being abrasive cutting machines;
(iv) filing machines; or
(v) hack sawing machines, single
blade;
(f) screwing or chasing (external cut)
machines, of the radial die type, not
exceeding 100 millimetres capacity in mild
steel;
(g) screwing or chasing (external cut)
machines, of the tangential die type, not
exceeding 200 millimetres capacity in mild
steel; or
(h) tapping machines, not exceeding
12.5 millimetres diameter capacity in mild
steel 35% 25%
84.45.7 - Milling machines, not being-
(a) general purpose toolroom machines,
not usable with tables exceeding 1016
millimetres in length or with tables
exceeding 381 millimetres in width; or
(b) pantograph type machines, with
work capacity not exceeding 407
millimetres in length or 204 millimetres
in width Free Free
84.45.9 - Other 71/2% Free
84.45.91 - - Machines, as follows:-
(a) jewellers' rolls, hand operated,
up to 381 millimetres in length of roll;
(b) powered heads, suitable for
drilling, milling, boring reaming, tapping
or other rotary cutting functions 40% 271/2%
84.45.99 - - Other 71/2% Free
84.46 * Machine-tools for working stone,
ceramics, concrete, asbestos-cement and
like mineral materials or for working
glass in the cold, other than machines
falling within item 84.49:
84.46.1 - Lens cutting machines; cutting
machines for working diamonds 71/2% Free
84.46.9 - Other 55% 271/2%
84.47 * Machine-tools for working wood, cork,
bone, ebonite (that is to say,
vulcanite), hard artificial plastic
materials or other hard carving
materials, other than goods falling
within item 84.49:
84.47.1 - Machines specially designed for use in
the process of electrotyping and
stereotyping; 71/2% Free
Wood-working machines, as follows:-
(a) cramping machines of a kind
used for cramping doors and sashes,
power-operated;
(b) dowel cutting-off and pointing
machines, automatic;
(c) edgers, double, incorporating
built-in electric motors on the spindles;
(d) edgers, straight line,
incorporating built-in electric motors on
the spindles;
(e) jointer and edger machines,
dovetail glue, automatic;
(f) jointers, glue, continuous
feed;
(g) jointing and thicknessing
machines, combined, incorporating a
single cutter block;
(h) moulding machines, spindle,
incorporating built-in automatic feed;
(i) planing and matching machines,
combined, incorporating one or more of
the following features:-
(i) built-in electric motors on
the spindles;
(ii) removable horizontal
cutter blocks;
(iii) jointing devices;
(iv) five or more cutter
spindles (not being beading heads);
(j) planing and moulding machines,
combined, incorporating one or more of
the following features:-
(i) built-in electric motors on
the spindles;
(ii) removable horizontal cutter
blocks;
(iii) jointing devices;
(iv) five or more cutter
spindles (not being beading heads);
(k) planing and thicknessing
machines, panel, incorporating a single
cutter block 762 millimetres or over in
width;
(l) recessing machines, hinge and
lock, incorporating reciprocating
cutters;
(m) routers, high speed, combined
with frequency changers to give speeds of
18,000 or more revolutions per minute,
incorporating electric motors and cutter
spindles on common shafts;
(n) tenoning machines, double end;
(o) tenoning machines, single-end,
incorporating built-in electric motors on
the spindles;
(p) thicknessing or surfacing
machines, double sided, incorporating two
horizontal cutter blocks with or without
sideheads;
(q) lathes, as follows:-
(i) copying lathes;
(ii) automatic lathes;
(iii) roughing lathes for
turning last blocks;
(r) dovetailing machines;
(s) hollow chisel morticing
machines with variable stroke, automatic;
(t) nailing machines;
(u) boring machines, horizontal,
double acting;
(v) boring or drilling machines,
pneumatic, portable;
(w) matchbox-making machines;
(x) planing, moulding, and shaping
machines, as follows:-
(i) spindle or circular
moulding machines, with rotary tables,
for multiple work;
(ii) milling machines, pattern;
(y) sanding machines, as follows:-
(i) belt sanding machines,
automatic stroke;
(ii) belt sanding machines,
oscillating vertical;
(iii) belt sanding machines,
spiral contact;
(iv) moulding sanders,
automatic;
(v) triple drum sanders;
(vi) variety sanders, multiple
spindle;
(z) sawing machines, as follows:-
(i) band sawing and resawing
machines, log;
(ii) band sawing machines,
other, with saw pulleys 1065 millimetres
in diameter and over;
(iii) cross-cut saw benches,
swing saw, designed for cross-cutting in
box and case making;
(iv) frame sawing machines;
(aa) screw driving machines;
(ab) veneer-making machines, as
follows:-
(i) drying machines, automatic;
(ii) taping machines 71/2% Free
84.47.2 - Other wood-working machines:
84.47.21 - - Planing; surfacing; thicknessing;
moulding; shaping; trenching; recessing;
routers; combined planing and matching;
combined planing and moulding; combined
planing, moulding and matching:
84.47.211 - - - The value of which does not exceed
$910 each 421/2% 171/2%
84.47.219 - - - Other 421/2%, less
0.0156% of
the product
of the value
of the goods
and the
number by
which the
value, in
dollars, of
the machine
(disregarding
any
fraction)
exceeds
$910; or, if
higher,
71/2% 171/2%,
less
0.0156%
of
the
product
of the
value of
the
goods
and the
number
by
which
the
value,
in
dollars,
of
the
machine
(disregarding
any
fraction)
exceeds
$910
84.47.22 - - Morticing machines; combined boring
and morticing machines; plain
wood-turning lathes of 254 millimetres
centres or over:
84.47.221 - - - The value of which does not exceed
$272 each 421/2% 171/2%
84.47.229 - - - Other 421/2%, less
0.0625% of
the product
of the value
of the goods
and the
number by
which the
value, in
dollars, of
the machine
(disregarding
any
fraction)
exceeds
$272; or, if
higher,
71/2% 171/2%,
less
0.0625%
of
the
product
of the
value of
the
goods
and the
number
by
which
the
value,
in
dollars,
of
the
machine
(disregarding
any
fraction)
exceeds
$272
84.47.23 - - Roller feed, radial arm and
dimension saw benches; cross-cut sawing
machines, double, multiple, straight line
or automatic; variety circular saw
benches; sawing machines; double edgers,
straight line edgers:
84.47.231 - - - The value of which does not exceed
$272 each 421/2% 171/2%
84.47.239 - - - Other 421/2%, less
0.0625% of
the product
of the value
of the goods
and the
number by
which the
value, in
dollars, of
the machine
(disregarding
any
fraction)
exceeds
$272; or, if
higher,
71/2% 171/2%,
less
0.0625%
of
the
product
of the
value of
the
goods
and the
number
by
which
the
value,
in
dollars,
of
the
machine
(disregarding
any
fraction)
exceeds
$272
84.47.29 - - Other 421/2% 171/2%
84.47.9 - Other 55% 271/2%
84.48 * Accessories and parts of a kind used
solely or principally with machines of a
kind falling within item 84.45, 84.46 or
84.47, including work and tool holders,
self-opening dieheads, dividing heads and
other appliances for machine-tools; tool
holders for any kind of tool or
machine-tool for working in the hand:
84.48.1 - Accessories and parts of a kind used
solely or principally with machines of a
kind falling within item 84.45; tool
holders of a kind ordinarily used for
holding metal-working tools:
84.48.11 - - Goods, as follows:-
(a) chucks;
(b) copying attachments for lathes;
(c) dividing heads with spiral
cutting devices;
(d) indexing tables;
(e) lathe tool holders;
(f) parts forming part of the
contour of the machine or being an
internal part of the machine, being parts
specially designed for use with machines
of a kind to which item 84.45 applies and
in respect of which duty not exceeding
71/2% of the value of the goods is
payable; or
(g) vices, other than cast iron
vices 71/2% Free
84.48.19 - - Other 35% 25%
84.48.2 - Chucks not falling within sub-item
84.48.1; tool holders, hand held, of a
kind driven by flexible shafts 71/2% Free
84.48.3 - Tool holders not falling within
sub-item 84.48.1 or 84.48.2 55% 271/2%
84.48.9 - Other:
84.48.91 - - Of a kind used solely or principally
with wood-working machines The rate of
duty set out
in this
column that
would apply
to the goods
if the goods
were a
wood-working
machine of
the kind
with which
the goods
are suitable
for use, or,
if the goods
are suitable
for use with
two or more
kinds of
wood-working
machines, a
wood-working
machine of
the kind
that is the
highest-rated
of those
kinds The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
the
goods
were a
wood-working
machine
of
the kind
with
which
the
goods
are
suitable
for use,
or, if
the
goods
are
suitable
for use
with two
or
more
kinds
of
wood-working
machines,
a
wood-working
machine
of
the kind
that is
the
highest-rated
of those
kinds
84.48.99 - - Other:
84.48.991 - - - Of a kind used solely or
principally with machines of a kind to
which sub-item 84.46.1 or 84.47.1 applies 71/2% Free
84.48.999 - - - Other 55% 271/2%
84.49 * Tools for working in the hand,
pneumatic or with self-contained
non-electric motor:
84.49.1 - Pneumatic tools:
84.49.11 - - Greasing or lubricating pistols of a
kind commonly used in garages 35% 271/2%
84.49.12 - - Rotary and percussive rock drills 71/2% Free
84.49.19 - - Other 121/2% Free
84.49.2 - Hydraulic tools 71/2% Free
84.49.3 - Chain saws, not falling within
sub-item 84.49.1 or 84.49.2:
84.49.31 - - The value of which does not exceed
$272 each 421/2% 171/2%
84.49.39 - - Other 421/2%, less
0.0625% for
each $1 by
which the
value of the
machine
exceeds
$272; or, if
higher,
71/2% 171/2%,
less
0.0625%
for
each $1
by
which
the
value of
the
machine
exceeds
$272
84.49.9 - Other:
84.49.91 - - Wood-working saws:
84.49.911 - - - The value of which does not exceed
$272 each 421/2% 171/2%
84.49.919 - - - Other 421/2%, less
0.0625% for
each $1 by
which the
value of the
machine
exceeds
$272; or, if
higher,
71/2% 171/2%,
less
0.0625%
for
each $1
by
which
the
value of
the
machine
exceeds
$272
84.49.99 - - Other 55% 271/2%
84.50 * Gas-operated welding, brazing, cutting
and surface tempering appliances 271/2% 171/2%
84.51 * Typewriters, other than typewriters
incoporating calculating mechanisms;
cheque-writing machines 71/2% Free
84.52 * Calculating machines; accounting
machines, cash registers,
postage-franking machines, ticket-issuing
machines and similar machines,
incorporating a calculating device 71/2% Free
84.53 * Automatic data processing machines and
units therefor; magnetic and optical
readers, machines for transcribing data
onto data media in coded form and
machines for processing such data, not
falling within any other item:
84.53.1 - Power supply units, imported
separately, for automatic data processing
machines The rate of
duty set out
in this
column that,
but for this
item, would
apply to the
goods The rate
of
duty set
out in
this
column
that,
but
for this
item,
would
apply to
the
goods
84.53.9 - Other In respect
of cathode
ray display
terminals-71/2%,
and a
temporary
duty of 25%;
in respect
of the
remainder of
the
goods-71/2%;
from and
including
the date on
which the
temporary
rate ceases
to
operate-71/2%
In
respect
of
cathode
ray
display
terminals-a
temporary
duty of
25%; in
respect
of
the
remainder
of the
goods-Free;
from and
including
the date
on
which
the
temporary
rate
ceases
to
operate-Free
84.54 * Other office machines (including
hectograph or stencil-duplicating
machines, addressing machines,
coin-sorting machines, coin-counting and
wrapping machines, pencil-sharpening
machines, perforating and stapling
machines):
84.54.1 - Machines, as follows:-
(a) addressing machines;
(b) coin-counting machines;
(c) machines for cancelling cheques,
stamps, documents and the like by
overprinting;
(d) paper-folding machines;
(e) perforating machines;
(f) stencil-cutting machines 71/2% Free
84.54.2 - Duplicating machines 271/2% 10%
84.54.3 - Goods, as follows:-
(a) de-stapling machines;
(b) punches of a kind commonly used
for punching marginal holes in
stationery;
(c) stapling machines 40% 171/2%
84.54.9 - Other 55% 271/2%
84.55 * Parts and accessories (other than
covers, carrying cases and the like) of a
kind used solely or principally with
machines of a kind falling within item
84.51, 84.52, 84.53 or 84.54:
84.55.1 - Of a kind used solely or principally
with duplicating machines 271/2% 10%
84.55.9 - Other 71/2% Free
84.56 * Machinery for sorting, screening,
separating, washing, crushing, grinding
or mixing earth, stone, ores or other
mineral substances, in solid (including
powder and paste) form; machinery for
agglomerating, moulding or shaping solid
mineral fuels, ceramic paste, unhardened
cements, plastering materials or other
mineral products in powder or paste form;
machines for forming foundry moulds of
sand:
84.56.1 - Runner mills being pestles and mortars 71/2% Free
84.56.2 - Asphalt plants; brick presses;
concrete mixers; jaw crushing or grinding
machines having a working weight less
than 50.8 tonnes; vertical rotary
crushing or grinding machines having a
working weight less than 50.8 tonnes 30% 20%
84.56.9 - Other 20% 10%
84.57 * Glass-working machines (other than
machines for working glass in the cold);
machines for assembling electric filament
and discharge lamps and electronic and
similar tubes and valves 55% 271/2%
84.58 * Automatic vending machines, not being
machines for playing games of skill or
chance 55% 271/2%
84.59 * Machines and mechanical appliances,
having individual functions, not falling
within any other item in this Chapter:
84.59.1 - Machines and mechanical appliances, as
follows:-
(a) braiding machines for covering
electric wires;
(b) broom-making and brush-making
machines, as follows:-
bristle-combing and mixing machines;
bristle-nailing machines;
brush-trimming machines;
filling machines;
handle-fixing machines;
(c) card-mounting machines and
combined card-mounting and grinding
machines, for textile-working machines;
(d) cigarette and tobacco-making
machines, as follows:-
cigarette-making, power operated,
machines;
feeding and cutting machines, of the band
kind;
(e) cleaners, automatic, for cleaning
felt used on paper-making machines;
(f) cleaning machines for use in
cleaning space bands used on printers'
slug-casting machines;
(g) clearers, yarn, and slub
catchers;
(h) eyeletting machines;
(i) incorporating machines of a kind
used in the manufacture of explosives;
(j) lacing machines for use in the
manufacture of sandshoes;
(k) match-making machines, automatic;
(l) rope or cable-making machines, as
follows:-
cabling machines with vertical spindles;
laying machines with vertical spindles;
laying machines, walk;
plaiting and braiding machines;
rope-making machines (including
four-strand horizontal house rope-making
machines but not other types of
horizontal house rope-making machines);
(m) tagging machines, for tagging
corset laces;
(n) thrusters that are electrically
operated;
(o) winding machines, electric coil;
(p) wire-tinning machines 71/2% Free
84.59.2 - Jacketed storage vats or tanks; churns 35% 15%
84.59.3 - Homogenising machines 471/2% 271/2%
84.59.4 - Carpet sweepers 471/2% 171/2%
84.59.5 - Vacuum cleaners 171/2% Free
84.59.6 - Goods, as follows:-
(a) parts or fittings of a kind used
solely or principally in ships, boats or
other vessels;
(b) windscreen wipers;
(c) sound signalling apparatus for
vehicles including vessels 371/2% 271/2%
84.59.7 - Road-making machinery 421/2% 171/2%
84.59.9 - Other 55% 271/2%
84.60 * Moulding boxes for metal foundry;
moulds of a kind used for metal (other
than ingot moulds), for metal carbides,
for glass, for ceramic pastes, concrete,
cement or other mineral materials, for
rubber or for artificial plastic
materials 45% 271/2%
84.61 * Taps, cocks, valves and similar
appliances, for pipes, boiler shells,
tanks, vats and the like, including
pressure reducing valves and
thermostatically controlled valves:
84.61.1 - Actuators, of the piston or diaphragm
kind, of a work rating within the range
of 40 to 4100 joules (inclusive);
pneumatically operated control valves 35% 25%
84.61.2 - Safety controls of a kind used solely
or principally with gas cooking
appliances; valves of a kind commonly
used with pneumatic tyres and tubes 30% 20%
84.61.3 - Steam traps; valves of a kind designed
for the automatic control of temperature,
humidity, pressure, vacuum or rate of
flow, not being valves falling within
sub-item 84.61.1, 84.61.2 or 84.61.4 or
valves of the ''on-off'' kind 71/2% Free
84.61.4 - Syphon heads; goods of a kind commonly
used in refrigerators or refrigerating
equipment:
84.61.41 - - Syphon heads 221/2% Free
84.61.49 - - Other 471/2% 30%
84.61.5 - Hydraulic control valves for use in
agricultural tractors for the operation
of agricultural implements 71/2% Free
84.61.9 - Other:
84.61.91 - - Wholly of brass, bronze or gunmetal 50% 271/2%
84.61.92 - - Of artificial plastic materials 471/2% 30%
84.61.99 - - Of other materials 55% 271/2%
84.62 * Ball, roller or needle roller bearings:
84.62.1 - Tapered roller bearings and tapered
rollers therefor 25% 171/2%
84.62.2 - Precision ground steel ball bearings 371/2% 271/2%
84.62.3 - Steel balls; needles for roller
bearings 121/2% Free
84.62.4 - Parts for universal joints for
propellor shafts, being joints of a kind
used in vehicles of a kind falling within
sub-item 87.01.1, 87.02.1 or 87.03.9 371/2% 271/2%
84.62.9 - Other 121/2% Free
84.63 * Transmission shafts, cranks, bearing
housings, plain shaft bearings, gears and
gearing (including friction gears and
gear-boxes and other variable speed
gears), flywheels, pulleys and pulley
blocks, clutches and shaft couplings:
84.63.1 - Goods, as follows:-
(a) flexible shaft transmissions and
parts therefor;
(b) main reduction gears for use with
steam turbo-generators or steam
turbo-alternators;
(c) of a kind suitable for
incorporation in internal combustion
piston engines for use as original
components in the assembly or manufacture
of engines for use in goods of a kind
falling within sub-item 84.22.1, 84.23.1,
87.01.2, 87.01.9 or 87.07.3;
(d) of a kind used solely or
principally with fuel injection equipment
for compression ignition engines;
(e) worm and gear wheels of a kind
suitable for use with steam turbines
having a power exceeding 1492 kilowatts 71/2% Free
84.63.2 - Of a kind suitable for incorporation
in internal combustion piston engines of
a kind falling within subitem 84.06.1 or
84.06.4, not being goods falling within
the last preceding sub-item 35% 271/2%
84.63.3 - Of a kind suitable for incorporation
in internal combustion piston engines of
a kind falling within paragraph 84.06.71,
not being goods falling within a
preceding sub-item of this item 421/2% 25%
84.63.4 - Of a kind suitable for incorporation
in internal combustion piston engines,
not being goods falling within a
preceding sub-item of this item The rate of
duty set out
in this
column that
would apply
to the goods
if the goods
were the
lowest
powered
engine, not
being an
engine for
installation
in a
tractor,
with which
the goods
are suitable
for use The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
the
goods
were the
lowest
powered
engine,
not
being an
engine
for
installation
in a
tractor,
with
which
the
goods
are
suitable
for use
84.63.5 - Worm gear reduction boxes, not being
goods falling within sub-item 84.63.1 or
84.63.2 40% 30%
84.63.6 - Pulley blocks of a kind suitable for
use with chain 45% 271/2%
84.63.7 - Pulley blocks, not being goods falling
within sub- item 84.63.6 55% 271/2%
84.63.8 - Bearing housings incorporating ball,
roller or needle roller bearings:
84.63.81 - - Plumber or hanger blocks 55% 271/2%
84.63.82 - - Incorporating tapered roller
bearings, not being plummer or hanger
blocks 25% 171/2%
84.63.83 - - Incorporating precision ground steel
ball bearings, not being plummer or
hanger blocks 371/2% 271/2%
84.63.89 - - Other 121/2% Free
84.63.9 - Other:
84.63.91 - - Metal parts for strippers, stripper
harvesters, reaper threshers or other
harvesters for seeds, grain or leguminous
vegetables 20% 20%
84.63.99 - - Other 30% 20%
84.64 * Gaskets and similar joints of metal
sheeting combined with other material or
of laminated metal foil; sets or
assortments of gaskets and similar
joints, dissimilar in composition, for
engines, pipes, tubes and the like, put
up in pouches, envelopes or similar packs 521/2% 271/2%
84.65 * Machinery parts, not containing
electrical connectors, insulators, coils,
contacts or other electrical features and
not falling within any other item in this
Chapter:
84.65.1 - Lubrication nipples 371/2% 221/2%
84.65.9 - Other 55% 271/2%
------------------------------------------------------------------------------
--
Chapter 85-Electrical Machinery and Equipment; Parts therefor
NOTES
1. The following goods do not fall within this Chapter:-
(a) electrically warmed blankets, bed pads, foot-muffs and the like;
electrically warmed clothing, footwear and ear pads and other electrically
warmed articles worn on or about the person;
(b) articles of glass falling within item 70.11;
(c) electrically heated furniture falling within an item in Chapter 94.
2. Goods falling within item 85.08, 85.09 or 85.21, other than metal tank
mercury arc rectifiers, do not fall within item 85.01.
3. In item 85.06, ''electro-mechanical domestic appliances'' means-
(a) vacuum cleaners, floor polishers, food grinders or mixers, fruit juice
extractors and fans; and
(b) other machines the weight of which does not exceed twenty kilograms,
that are of a kind commonly used for domestic purposes, but does not include-
(c) roller and other ironing machines falling within item 84.16 or 84.40;
(d) centrifugal machines falling within item 84.18;
(e) dish washing machines falling within item 84.19;
(f) clothes washing machines falling within item 84.40;
(g) sewing machines falling within item 84.41; or
(h) electro-thermic appliances falling within item 85.12.
4. (1)-
(a) In item 85.19, a reference to printed circuits shall be read as a
reference to circuits, whether or not fitted with non-printed connecting
elements, obtained by forming on an insulating base, by any printing process
or by the ''film circuit'' technique, conductor elements, other than those
which can produce, rectify, modulate or amplify an electrical signal
(including semi-conductor elements), contacts or other printed components
alone or inter-connected according to a pre-established pattern, and does not
include circuits combined with elements other than those obtained during the
printing process.
(b) For the purposes of this sub-note-
''printing process'' includes embossing, plating-up, etching
''printed components'' includes inductances, resistors, capacitors.
(2) Film circuits produced by the technological processes referred to in the
preceding sub-note of this note that comprise both passive and active elements
fall within item 85.21.
5. (1) In item 85.21, a reference to-
(a) diodes, transistors and similar semi-conductor devices shall be read as
a reference to those devices the operation of which depends on variations in
resistivity on the application of an electric field.
(b) electronic microcircuits shall be read as a reference to-
(i) microassemblies of the ''fagot'' module, moulded module,
micromodule and similar types, consisting of discrete, active or both active
and passive miniaturised components which are combined and inter-connected;
(ii) monolithic integrated circuits in which the circuit elements
(diodes, transistors, resistors, capacitors, interconnections, etc.) are
essentially created in the mass on the surface of a semi-conductor material
and are inseparably associated; or
(iii) hybrid integrated circuits in which passive and active elements,
some obtained by thin or thick-film technology (including resistors,
capacitors, interconnections), others by semi-conductor technology (including
diodes, transistors, monolithic integrated circuits), are combined, to all
intents and purposes indivisibly, on a single insulating substrate. These
circuits may also include miniaturised discrete components.
(2) Goods to which sub-note (1) applies fall within item 85.21 and do not
fall within any other item in this Schedule.
6. In paragraph 85.09.91, ''spot lamps'' do not include lamps used solely or
principally as driving, fog or reversing lights for motor vehicles.
7. In sub-item 85.19.4, ''ancillary article'' means, unless the Minister
otherwise directs, an article, including a control panel, transformer or
switch, that is separate from, or is capable of being readily separated from,
a circuit breaker being switchgear or forming part of switchgear.
8. In sub-item 85.01.1, ''rating'' in relation to rotary converters means
the output rating, in kilowatts, or, where there are two or more such outputs,
the aggregate of those outputs, calculated by reference to the electrical
output of the rotary converter, or, where there is more than one such
converter, the sum of the electrical outputs of the converters.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
85.01 * Electrical goods as follows:-
generators, motors, converters (whether
rotary or static), transformers,
rectifiers (including metal tank mercury
arc rectifiers) and rectifying apparatus,
inductors:
85.01.1 - Generators; motors; rotary converters:
85.01.11 - - Direct current or universal motors
not being-
(a) of the traction type;
(b) of the totally enclosed mill
type;
(c) of the type having a power not
exceeding 52.22 kilowatts; or
(d) of the type suitable for use
with gearless lifts 71/2% 71/2%
85.01.12 - - Direct current or universal motors,
not being goods falling within the last
preceding paragraph; rotary converters
having a rating not in excess of 50
kilowatts; alternating current generators
having a rating not in excess of 120 kVA,
not being hand generators (ringing) for
telephones; direct current or universal
generators having a rating not in excess
of 50 kilowatts 40% 271/2%
85.01.13 - - Alternating current motors being
transmitters for controlling the speed of
sewing machines of the industrial type 45% 20%
85.01.14 - - Alternating current motors, not
being goods falling within the last
preceding paragraph 40%, less
0.37% for
each kW by
which the
power rating
of the
machine
exceeds 410
kW; or, if
higher,
71/2% 271/2%,
less
0.37%
for each
kW
by which
the
power
rating
of
the
machine
exceeds
410
kW
85.01.15 - - Alternating current generators
having a rating in excess of 120 kVA and
not in excess of 500 kVA; rotary
converters having a rating in excess of
50 kilowatts and not in excess of 400
kilowatts being goods that have-
(a) a direct current output; or
(b) an alternating current output of
a frequency not in excess of 500 cycles
per second 25% 15%
85.01.19 - - Other 71/2% Free
85.01.2 - Static transformers:
85.01.21 - - Induction coils 40% 221/2%
85.01.22 - - Transformers suitable for use, or
generally similar to those used, in radio
and television transmitters or receivers
or audio amplifiers but not including
parts for use otherwise than as original
equipment in the assembly or manufacture
thereof:
85.01.221 - - - Power supply transformers;
horizontal deflection transformers of the
television receiver kind 45%, or, if
higher,
$1.25 each 271/2%,
or,
if
higher,
$0.75
each
85.01.229 - - - Other 45%, or, if
higher,
$0.25 each 271/2%,
or,
if
higher,
$0.15
each
85.01.23 -.- Parts suitable for use with goods
falling within paragraph 85.01.22, not
being parts for use as original equipment 45% 271/2%
. 85.01.24 - - Instrument transformers; testing
transformers having a kVA rating not
exceeding 100 371/2% 221/2%
85.01.29 - - Other:
85.01.291 - - - Rated for use at nominal system
voltages less than 66000 and having a kVA
rating not exceeding 16750; rated for use
at nominal system voltages not less than
66000 and not exceeding 75000 and having
a kVA rating not exceeding 1375 371/2% 371/2%
85.01.292 - - - Rated for use at voltages
exceeding 75000 and having a kVA rating
less than 50, being transformers of a
kind used solely or principally in X-ray
apparatus; testing transformers having a
kVA rating exceeding 100 71/2% Free
85.01.293 - - - Rated for use at nominal system
voltages exceeding 75000, not being goods
falling within a preceding sub-paragraph
of this paragraph 40% 30%
85.01.299 - - - Other 371/2% 25%
85.01.3 - Static power supplies, not being goods
that are transformers and nothing more,
as follows:-
(a) electric current rectifying
assemblies;
(b) selenium or copper oxide power
rectifying elements; or
(c) power packs, suitable for use, or
generally similar to those used, in radio
and television transmitters or receivers
or audio amplifiers:
85.01.31 - - Electric current rectifying
assemblies 45%, less
0.225% for
each kW, if
any, by
which the
power rating
of the
machine
exceeds 100
kW; or, if
higher,
71/2% 221/2%,
less
0.225%
for each
kW, if
any,
by which
the
power
rating
of
the
machine
exceeds
100
kW
85.01.32 - - Selenium or copper oxide power
rectifying elements 71/2% Free
85.01.33 - - Power packs, suitable for use, or
generally similar to those used, in radio
and television transmitters or receivers
or audio amplifiers 45%, or, if
higher,
$2.50 each 271/2%,
or,
if
higher,
$1.50
each
85.01.4 - Inductors:
85.01.41 - - Current limiting reactors 121/2% Free
85.01.49 - - Other 45% 25%
85.01.5 - Powered heads, suitable for use in
connection with the performance of
drilling, milling, boring, reaming,
tapping or other rotary cutting functions
in metal, whether or not falling within
another sub-item in this item 35% 25%
85.01.9 - Other 421/2% 171/2%
85.02 * Electro-magnets; permanent magnets and
goods made of special materials for
permanent magnets, being blanks for such
magnets; electro-magnetic and permanent
magnet chucks, clamps, vices and similar
work holders; electro-magnet clutches and
couplings; electro-magnetic brakes;
electro-magnetic lifting heads:
85.02.1 - Electro-magnets; electro-magnetic
lifting heads; ceramic permanent magnets
and blanks therefor 421/2% 171/2%
85.02.2 - Electro-magnetic and permanent magnet
chucks, clamps, vices and similar work
holders 71/2% Free
85.02.9 - Other 55% 271/2%
85.03 * Primary cells and primary batteries:
85.03.1 - Dry cells, including those grouped in
batteries 371/2%, or,
if higher,
$0.097 per
kg 171/2%,
or,
if
higher,
$0.037
per
kg
85.03.9 - Other 421/2% 171/2%
85.04 * Electric accumulators:
85.04.1 - Accumulators and metal parts therefor,
as follows:-
(a) for traction purposes;
(b) for motor-cycles;
(c) alkaline accumulators 40% 171/2%
85.04.2 - Accumulators, not being goods falling
within the last preceding sub-item, and
metal parts therefor 50% 221/2%
85.04.3 - Parts of glass 71/2% Free
85.04.4 - Parts of rubber 40% 121/2%
85.04.5 - Parts, not being goods falling within
a preceding sub-item of this item 521/2%, and
$0.046 per
kg 271/2%,
and
$0.026
per
kg
85.05 * Tools for working in the hand with
self-contained electric motor:
85.05.1 - Stone and coal drilling tools 25% 121/2%
85.05.2 - Tools, not being goods falling within
the last preceding sub-item, designed for
use only at alternating current
frequencies exceeding 60 hertz, not being
cloth cutting tools 71/2% Free
85.05.9 - Other 321/2% 20%
85.06 * Electro-mechanical domestic appliances
with self-contained electric motor:
85.06.1 - Fans 571/2% 10%
85.06.2 - Vacuum cleaners, floor polishers,
floor polishers combined with vacuum
cleaners or floor scrubbers; knife
sharpeners 35% 20%
85.06.3 - Extractors suitable only for the
extraction of fruit or vegetable juices
and not capable of being put to other
uses by the addition of auxiliary
attachments or otherwise 71/2% Free
85.06.4 - Egg whisks or beaters, not being
appliances designed primarily for
operation on the table or bench; can
openers 45% 221/2%
85.06.9 - Other 55% 271/2%
85.07 * Shavers and hair clippers, with
self-contained electric motor:
85.07.1 - Shavers as used on human beings 30% 20%
85.07.2 - Hair clippers, vibrator type as used
on human beings not being shavers 50% 321/2%
85.07.9 - Other 71/2% Free
85.08 * Electrical starting and ignition
equipment for internal combustion engines
(including ignition magnetos,
magneto-dynamos, ignition coils, starter
motors, sparking plugs and glow plugs,
generators (dynamos and alternators) and
cutouts):
85.08.1 - Magnetos, flywheel type 421/2% 25%
85.08.2 - Magnetos, not being goods falling
within the last preceding sub-item 71/2% Free
85.08.3 - Induction coils being high tension
ignition coils of a kind suitable for use
with engines for vehicles:
85.08.31 - - Induction coils having a 6 volt or
12 volt rating, for use as original
components in the assembly or manufacture
of vehicles of a kind falling within
sub-item 87.01.1, 87.02.1 or 87.03.9 521/2% 45%
85.08.39 - - Other 55% 45%
85.08.4 - Induction coils, not being goods
falling within a preceding sub-item of
this item:
85.08.41 - - High tension ignition coils,
excluding parts therefor $0.65 each $0.367
each
85.08.49 - - Other 40% 221/2%
85.08.5 - Starting motors; generators;
distributors; glow plugs and heating
coils:
85.08.51 - - Starting motors, 6 volt or 12 volt
rating; generators of a kind for use with
motor vehicles, 6 volt or 12 volt rating;
distributors of a kind for use with motor
vehicles 521/2% 45%
85.08.52 - - Starting motors, not being goods
falling within the last preceding
paragraph; generators of a kind for use
with motor vehicles, other than 6 volt or
12 volt rating; glow plugs; heating coils 45% 271/2%
85.08.53 - - Generators, not being goods falling
within a preceding paragraph of this
sub-item 40% 271/2%
85.08.54 - - Distributors, not being goods
falling within a preceding paragraph of
this sub-item 71/2% Free
85.08.6 - Sparking plugs 371/2%, or,
if higher,
$0.108 each 271/2%,
or,
if
higher,
$0.075
each
85.08.7 - Cores for sparking plugs 371/2%, or,
if higher,
$0.054 each 271/2%,
or,
if
higher,
$0.037
each
85.08.8 - Parts for sparking plugs, not being
goods falling within a preceding sub-item
of this item 55% 271/2%
85.08.9 - Other 40% 221/2%
85.09 * Electrical lighting and signalling
equipment and electrical windscreen
wipers, defrosters and demisters, for
cycles or motor vehicles:
85.09.1 - Windscreen wipers for use otherwise
than as original components in the
assembly or manufacture of vehicles of a
kind falling within sub-item 87.01.1,
87.02.1 or 87.03.9; dynamos of a kind
used solely or principally in lighting
sets that fall within sub-item 85.09.2;
defrosters and demisters 371/2% 271/2%
85.09.2 - Lighting sets that consist basically
of dynamo and headlamp and are of a kind
used solely or principally with cycles Free Free
85.09.3 - Lamps of a kind used solely or
principally with bicycles not having
motors 71/2% Free
85.09.4 - Goods, as follows:-
(a) lamps, not being goods falling
within a preceding sub-item of this item,
of a kind used solely or principally with
cycles;
(b) warning devices and reflex rear
lights for vehicles, other than goods of
a kind used on vehicles of a kind falling
within sub-item 87.01.1, 87.02.1 or
87.03.9 221/2% Free
85.09.5 - Sealed beam lamps, not being goods
falling within a preceding sub-item of
this item 20% 20%
85.09.6 - For use as original components in the
assembly or manufacture of vehicles of a
kind falling within sub-item 87.01.1,
87.02.1, 87.03.9 or paragraph 87.14.11,
not being goods falling within a
preceding sub-item of this item:
85.09.61 - - Goods, as follows:-
(a) warning devices capable of
giving an audible warning;
(b) windscreen wipers 421/2% 35%
85.09.69 - - Other 35% 271/2%
85.09.9 - Other:
85.09.91 - - Goods, as follows:-
(a) spot lamps;
(b) lampware used solely or
principally with vehicles of a kind
falling within sub-item 87.01.2, 87.01.3
or 87.01.9;
(c) lampware of a kind used solely
or principally as interior lighting in
vehicles 45% 5%
85.09.99 - - Other 371/2% 371/2%
85.10 * Portable electric battery and magneto
lamps, other than lamps falling within
item 85.09:
85.10.1 - Miners' safety lamps 71/2% Free
85.10.2 - Magneto lamps; lanterns and lamps
designed to produce solely
omnidirectional light rays; lamps of a
kind commonly carried on the person
otherwise than in the hand, being lamps
having no compartment for the insertion
of batteries 45% 5%
85.10.9 - Other:
85.10.91 - - Designed to use more than 2 dry
cells; designed to use not more than 2
dry cells of a kind of which the diameter
exceeds 20 millimetres 55%, and
$0.15 each 10%, and
$0.15
each
85.10.99 - - Other 55% 10%
85.11 * Industrial and laboratory electric
furnaces, ovens and induction and
dielectric heating equipment; electric
welding, brazing and soldering machines
and apparatus and similar electric
machines and apparatus for cutting:
85.11.1 - Assay furnaces; vacuum ovens for
laboratories 71/2% Free
85.11.2 - Ovens, furnaces and heating or
preheating machines or apparatus, not
being goods falling within the last
preceding sub-item 45% 271/2%
85.11.3 - Welding or brazing apparatus of the
transformer type 421/2% 171/2%
85.11.4 - Soldering irons 471/2% 221/2%
85.11.9 - Other 55% 271/2%
85.12 * Electric instantaneous or storage water
heaters and immersion heaters; electric
soil heating apparatus and electric space
heating apparatus; electric hair dressing
appliances (including hair dryers, hair
curlers, curling tong heaters) and
electric smoothing irons; electro-thermic
domestic appliances; electric heating
resistors, other than those of carbon:
85.12.1 - Stoves, ranges, ovens, cookers,
grillers, boiling plates, boiling rings
and the like, including elements and
parts of elements for use therewith 40% 221/2%
85.12.2 - Smoothing irons 45%, or, if
higher,
$0.50 each 221/2%
85.12.3 - Parts for kettles, radiators, toasters
or smoothing irons, not being electric
heating resistors 55% 271/2%
85.12.4 - Pedestal type hair dryers as used on
human beings 45% 121/2%
85.12.5 - Hair dryers, not being goods falling
within a preceding sub-item of this item,
as used on human beings 221/2% Free
85.12.6 - Hand dryers and the like 271/2% 20%
85.12.7 - Heating units for motor vehicles 371/2% 271/2%
85.12.9 - Other 45% 271/2%
85.13 * Electrical line telephonic and
telegraphic apparatus (including such
apparatus for carrier-current line
systems):
85.13.1 - Handset telephones 371/2% 121/2%
85.13.2 - Keys, ear caps, mouth pieces and
switchboards, being telephone appliances 471/2% 221/2%
85.13.3 - Telephones and telephone appliances,
not being goods falling within a
preceding sub-item of this item 171/2% Free
85.13.4 - Teleprinter equipment 55% 271/2%
85.13.5 - Telegraph equipment, multiplex
printing; automatic morse code
transmitters for use with previously
perforated tapes 71/2% Free
85.13.6 - Headphones 45% 271/2%
85.13.9 - Other 421/2% 171/2%
85.14 * Microphones and stands therefor;
loudspeakers; audio-frequency electric
amplifiers:
85.14.1 - Loudspeakers for use other than with
cinematographs, but not including parts
for use otherwise than as original
equipment in the assembly or manufacture
thereof 45%, or, if
higher, $1
each 45%, or,
if
higher,
$1
each
85.14.9 - Other 45% 271/2%
85.15 * Radiotelegraphic and radiotelephonic
transmission and reception apparatus;
radio broadcasting and television
transmission and reception apparatus
(including receivers incorporating sound
recorders or reproducers) and television
cameras; radio navigational aid
apparatus, radar apparatus and radio
remote control apparatus:
85.15.1 - Radio broadcast receivers, with or
without sound recorders and reproducers,
assembled and complete (including partly
assembled or incomplete goods that the
Minister directs shall be treated as
assembled and complete), but not
including crystal radios of a kind that,
in the opinion of the Minister, are not
designed or intended to be used for
conversion to transistor radios 45%, and $10
each 271/2%,
and
$10 each
85.15.2 - Television receivers designed for the
reception of signals without line
connection, with or without radio
broadcast receivers and sound recorders
and reproducers, assembled and complete
(including partly assembled or incomplete
goods that the Minister directs shall be
treated as assembled and complete) but
not including channel tuners therefor In respect
of the
picture-
tubes-121/2%;
in respect
of the
remainder of
the
goods-45%,
and $50 each In
respect
of the
picture-
tubes-Free;
in
respect
of the
remainder
of the
goods-271/2%,
and $50
each
85.15.3 - Pick-up heads for television cameras Free Free
85.15.4 - Parts for goods of a kind falling
within sub-item 85.15.1 or 85.15.2;
goods, not being goods falling within a
preceding sub-item of this item 45% 271/2%
85.16 * Electric traffic control equipment for
railways, roads or inland water-ways and
equipment used for similar purposes in
port installations or upon airfields:
85.16.1 - Track control equipment 45% 271/2%
85.16.2 - Landing lights of a kind used solely
or principally upon airfields for night
flying 71/2% Free
85.16.9 - Other 421/2% 20%
85.17 * Electric sound or visual signalling
apparatus not falling within item 85.09
or 85.16. 45% 20%
85.18 * Electrical capacitors, fixed or
variable:
85.18.1 - Variable capacitors including trimmers
or padders, of a capacity of 0.0001
microfarad or less but not including
parts for use otherwise than as original
equipment in the assembly or manufacture
thereof 45%, or, if
higher,
$0.125 each 271/2%,
or,
if
higher,
$0.075
each
85.18.2 - Capacitors of a kind used as original
components in the assembly or manufacture
of vehicles of a kind falling within
sub-item 87.01.1, 87.02.1, 87.03.9 or
paragraph 87.14.11 45% 35%
85.18.3 - Variable capacitors, not being goods
falling within a preceding sub-item of
this item, but not including parts for
use otherwise than as original equipment
in the assembly or manufacture thereof,
as follows:-
(a) capacitors including trimmers or
padders, of capacities not exceeding
0.001 microfarad;
(b) ganged capacitors that have one
capacitor in the gang of a capacity
exceeding 0.0001 microfarad and not
exceeding 0.001 microfarad 45%, or, if
higher,
$0.262 per
capacitor in
the unit or
gang 271/2%,
or,
if
higher,
$0.112
per
capacitor
in the
unit
or gang
85.18.9 - Other 45% 271/2%
85.19 * Electrical apparatus for making and
breaking electrical circuits, for the
protection of electrical circuits, or for
making connexions to or in electrical
circuits (including switches, relays,
fuses, lightning arresters, surge
suppressors, plugs, lamp-holders and
junction boxes); resistors, fixed or
variable (including potentiometers),
other than heating resistors; printed
circuits; switchboards (other than
telephone switchboards) and control
panels:
85.19.1 - Relays, fuses and switches, for use as
original components in the assembly or
manufacture of vehicles of a kind falling
within sub-item 87.01.1, 87.02.1, 87.03.9
or paragraph 87.14.11. 35% 271/2%
85.19.2 - Relays, not being goods falling within
the last preceding sub-item 30% 20%
85.19.3 - Devices for telephone or telegraph
use, as follows:-
(a) cable boxes, unprotected;
(b) devices for junctioning telephone
and telegraph wires and cables;
(c) keys;
(d) lamp sockets for switchboards;
(e) protective apparatus;
(f) resistance coils and spools 471/2% 221/2%
85.19.4 - Goods, not being goods falling within
a preceding sub-item of this item, as
follows:-
(a) apparatus for making and breaking
electrical circuits;
(b) apparatus for the protection of
electrical circuits;
(c) apparatus for making connexions
to or in electrical circuits:
85.19.41 - - Lightning arresters, valve type,
rated at 5000 amperes, suitable for use
in electricity systems operating at
pressures between 6.6 kilovolts and 33
kilovolts (inclusive) 20% 10%
85.19.42 - - Liquid slip regulators; time
switches 71/2% Free
85.19.43 - - Goods, as follows:-
(a) switchgear being apparatus for
making and breaking electrical circuits,
of a kind rated for use on nominal system
voltages exceeding 200 kilovolts;
(b) fuses for voltages less than
1000 and having a rupturing capacity in
excess of 5000 kVA;
(c) lightning arresters suitable for
the protection of electricity supply
equipment, not being goods falling within
a preceding paragraph of this sub-item In respect
of each
ancillary
article-the
rate of duty
set out in
this column
that would
apply to the
goods if
they were
imported
separately;
in respect
of the
remainder of
the
goods-71/2% In
respect
of each
ancillary
article-the
rate of
duty set
out in
this
column
that
would
apply
to the
goods if
they
were
imported
separately;
in
respect
of the
remainder
of the
goods-Free
85.19.44 - - Switchgear, not being goods falling
within a preceding paragraph of this
sub-item, being apparatus for making and
breaking electrical circuits, of a kind
rated for use at voltages exceeding 1000 In respect
of each
ancillary
article-the
rate of duty
set out in
this column
that would
apply to the
goods if
they were
imported
separately;
in respect
of the
remainder of
the
goods-45% In
respect
of each
ancillary
article-the
rate of
duty set
out in
this
column
that
would
apply
to the
goods if
they
were
imported
separately;
in
respect
of the
remainder
of the
goods-35%
85.19.45 - - Jacks 50% 271/2%
85.19.46 - - Valve sockets of a kind suitable for
use, or generally similar to those used,
in radio and television transmitters or
receivers or audio amplifiers 45%, or, if
higher,
$0.029 each 271/2%,
or,
if
higher,
$0.017
each
85.19.47 - - Goods, not being goods falling
within a preceding paragraph of this
sub-item, as follows:-
(a) connectors;
(b) ceiling roses;
(c) moulded lampholders (whether
with or without switches);
(d) adaptors;
(e) wall sockets;
(f) wall plugs;
(g) fuses;
(h) lightning arresters;
(i) other apparatus for making and
breaking electrical circuits 45% 221/2%
85.19.49 - - Other 421/2% 171/2%
85.19.5 - Resistors, not being goods falling
within a preceding sub-item of this item,
of a kind suitable for use, or generally
similar to those used, in radio and
television transmitters or receivers or
audio amplifiers and resistors of a kind
used as a standard of reference for
comparison and measuring purposes:
85.19.51 - - High negative temperature
coefficient resistors; resistors of a
kind used as a standard of reference for
comparison and measuring purposes 45% 271/2%
85.19.52 - - Resistors, not being goods falling
within the last preceding paragraph, and
parts for use as original equipment in
the assembly or manufacture thereof 45%, or, if
higher,
$0.008 each 271/2%,
or,
if
higher,
$0.006
each
85.19.6 - Printed circuits The rate of
duty set out
in this
column in
the tariff
classification
that applies
to the
highest
rated goods
with which
the printed
circuits are
used or are
suitable for
use as an
accessory,
part or
component The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
applies
to
the
highest
rated
goods
with
which
the
printed
circuits
are used
or
are
suitable
for use
as
an
accessory,
part or
component
85.19.9 - Other 40% 221/2%
85.20 * Electric filament lamps and electric
discharge lamps (including infra-red and
ultra-violet lamps); arc lamps;
electrically ignited photographic flash
bulbs:
85.20.1 - Filament lamps having a bulb diameter
of 20 millimetres or greater and being of
a kind ordinarily used in motor vehicles
for lighting purposes 20% 20%
85.20.2 - Filament lamps not being goods falling
within the last preceding sub-item, of a
kind ordinarily used in motor vehicles
for lighting purposes Free Free
85.20.3 - Filament lamps, not being goods
falling within a preceding sub-item of
this item $0.33 per kg Free
85.20.4 - Fluorescent discharge lamps $0.55 per kg $0.22
per
kg
85.20.5 - Discharge lamps, not being goods
falling within a preceding sub-item of
this item 45% 5%
85.20.6 - Arc lamps for projection purposes 471/2% 15%
85.20.7 - Arc lamps, not being goods falling
within a preceding sub-item of this item 121/2% Free
85.20.8 - Photographic flash bulbs 171/2% Free
85.21 * Thermionic, cold cathode and
photo-cathode valves and tubes (including
vapour or gas filled valves and tubes,
cathode ray tubes, television camera
tubes and mercury arc rectifying valves
and tubes); photocells; diodes,
transistors and similar semi-conductor
devices; electronic microcircuits;
mounted piezo-electric crystals:
85.21.1 - Cathode ray picture tubes of a kind
used in television receivers and electron
guns therefor 121/2% Free
85.21.2 - Deflection yokes for cathode ray
picture tubes of a kind falling within
sub-item 85.21.1 45% 30%
85.21.3 - Cathode ray tubes, not being goods
falling within a preceding sub-item of
this item 71/2% Free
85.21.4 - Mounted piezo-electric crystals; parts
for thermionic valves for vacuum or gas
filled photocells or transistors and
similar semi-conductor devices 45% 271/2%
85.21.5 - Photocells not being vacuum or gas
filled and not being transistors and
similar semi-conductor devices 421/2% 171/2%
85.21.9 - Other 45%, or, if
higher,
$0.375 each 271/2%,
or,
if
higher,
$0.25
each
85.22 * Electrical appliances and apparatus,
having individual functions, not falling
within any other item in this Chapter:
85.22.1 - Source signal generators (including
audio frequency oscillators and standard
signal generators, non-mechanical) of a
kind used in connexion with the
observation or checking of electrical and
radiation phenomena; signal (audio and
radio frequency and radiation) modifiers;
defrosters and demisters 45% 271/2%
85.22.9 - Other 421/2% 171/2%
85.23 * Insulated (including enamelled or
anodised) electric wire, cable, bars,
strip and the like (including co-axial
cable), whether or not fitted with
connectors:
85.23.1 - Motor vehicle wiring harness 371/2% 371/2%
85.23.2 - Fitted with connectors, not being
goods falling within the last preceding
sub-item 421/2% 171/2%
85.23.9 - Other:
85.23.91 - - Magnet winding wire, as defined by
by-law 271/2% 20%
85.23.92 - - Telegraph and telephone cables,
paper insulated, lead covered 321/2% 321/2%
85.23.93 - - Designed for working pressures
exceeding 33000 volts; heating cable;
compensation or extension leads for
thermo-couples Free Free
85.23.99 - - Other 221/2% 221/2%
85.24 * Carbon brushes, arc-lamp carbons,
battery carbons, carbon electrodes and
other carbon articles of a kind used for
electrical purposes:
85.24.1 - Projector and arc-lamp carbons;
blocks, plates, slabs and rods, not
further worked after formation 271/2% 171/2%
85.24.9 - Other 471/2% 171/2%
85.25 * Insulators of any material:
85.25.1 - Insulators, as follows:-
(a) being assemblies of the stacked
type incorporating two or more separable
insulators, both or all of which are
usable at nominal system voltages
exceeding 88000 volts;
(b) of the suspension disc type,
having an electro-mechanical failing load
exceeding 147 kilonewtons;
(c) of the pin type, suitable for use
at nominal system voltages exceeding 1000
volts that are entered for home
consumption on or after 21 September
1973;
(d) of types not specified in
paragraphs (a) to (c) (inclusive),
suitable for use at nominal system
voltages exceeding 88000 volts 71/2% Free
85.25.9 - Other 50% 40%
85.26 * Insulating fittings for electrical
machines, appliances or equipment, being
fittings wholly of insulating material
apart from any minor components of metal
incorporated during moulding solely for
purposes of assembly, other than
insulators falling within item 85.25:
85.26.1 - Ceramic parts for sparking plugs 35% 271/2%
85.26.2 - Goods of artificial plastic materials 47 1/2% 30%
85.26.3 - Goods of mica 271/2% 121/2%
85.26.9 - Other 50% 171/2%
85.27 * Electrical conduit tubing and joints
therefor, of base metal lined with
insulating materials 30% 15%
85.28 * Electrical parts for machinery and
apparatus, not being parts falling within
any other item in this Chapter 421/2% 171/2%
------------------------------------------------------------------------------
--
DIVISION XVII
VEHICLES, AIRCRAFT, AND PARTS THEREFOR; VESSELS AND CERTAIN ASSOCIATED
TRANSPORT
EQUIPMENT
NOTES
1. Goods falling within item 97.01, 97.03 or 97.08, and bobsleighs,
toboggans and the like falling within item 97.06, do not fall within this
Division.
2. In this Division, a reference to parts or accessories for goods shall be
read as not including-
(a) joints, washers or the like;
(b) parts for general use or similar goods of artificial plastic
materials;
(c) goods falling within an item in Chapter 82;
(d) goods falling within item 83.11;
(e) goods falling within an item included in items 84.01 to 84.59
(inclusive) or within item 84.61 or 84.62;
(f) parts for engines or motors, being parts falling within item 84.63;
(g) goods falling within an item in Chapter 85;
(h) goods falling within an item in Chapter 90;
(i) goods falling within an item in Chapter 91;
(j) goods falling within an item in Chapter 93; or
(k) goods falling within item 96.02.
3. In Chapters 86 to 88 (inclusive), a reference to parts or accessories for
goods shall be read as a reference to parts or accessories that are used
solely or principally as parts or accessories for those goods.
4. For the purposes of this Schedule-
(a) flying machines specially constructed so that they can also be used as
road vehicles shall be treated as flying machines; and
(b) amphibious motor vehicles shall be treated as motor vehicles.
5. (1) In this Division, air-cushion vehicles that are-
(a) hovertrains designed to travel on a guide-track fall within an item in
Chapter 86;
(b) designed to travel over land or over both land and water fall within an
item in Chapter 87; or
(c) designed to travel over water, whether or not able to land on beaches
or landing-stages or able to travel over ice, fall within an item in Chapter
89.
(2) Fixtures and fittings for hovertrain tracks shall be deemed to be
fixtures and fittings for railway tracks; traffic control equipment for
hovertrain transport systems shall be deemed to be traffic control equipment
for railways. Chapter 86-Railway and Tramway Locomotives, Rolling-stock and
Parts therefor; Railway and Tramway Track Fixtures and Fittings;
Traffic-Signalling Equipment of
All Kinds (Not Electrically Powered)
NOTES
1. The following goods do not fall within this Chapter:-
(a) railway or tramway sleepers of wood or of concrete or concrete
guide-track sections for hovertrains, falling within item 44.07 or 68.11;
(b) goods falling within item 73.16;
(c) goods falling within item 85.16.
2. In item 86.09, ''parts'' includes-
(a) axles, wheels, metal tyres, hoops and hubs and other parts for wheels;
(b) frames, underframes and bogies;
(c) axle boxes and brake gear;
(d) buffers for rolling-stock and coupling gear and corridor connexions;
and
(e) coachwork.
3. Subject to note 1 to this Chapter, the following goods fall within item
86.10 and do not fall within any other item:-
(a) assembled track, turntables, platform buffers and loading gauges;
(b) semaphores, mechanical signal discs, level crossing control gear and
signal and point controls, whether or not they are fitted for electric
lighting.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
86.01 * Steam rail locomotives and tenders 521/2% 271/2%
86.02 * Electric rail locomotives, battery
operated or powered from an external
source of electricity:
86.02.1 - Battery operated 71/2% Free
86.02.9 - Other 521/2% 271/2%
86.03 * Other rail locomotives 521/2% 271/2%
86.04 * Mechanically propelled railway and
tramway coaches, vans and trucks, and
mechanically propelled track inspection
trolleys 471/2% 221/2%
86.05 * Railway and tramway passenger coaches
and luggage vans; hospital coaches,
prison coaches, testing coaches,
travelling post office coaches and other
special purpose railway coaches 471/2% 221/2%
86.06 * Railway and tramway rolling-stock,
being workshops, cranes or other service
vehicles 471/2% 221/2%
86.07 * Railway and tramway goods vans, goods
wagons and trucks:
86.07.1 - As prescribed by by-law Free Free
86.07.9 - Other 471/2% 221/2%
86.08 * Containers specially designed and
equipped for carriage by one or more
modes of transport 55% 271/2%
86.09 * Parts for railway and tramway
locomotives and rolling-stock:
86.09.1 - Wheels and axles, combined or
separate, and parts therefor 45% 45%
86.09.9 - Other:
86.09.91 - - For battery operated electric rail
locomotives 71/2% Free
86.09.92 - - For other rail locomotives 521/2% 271/2%
86.09.93 - - For mechanically propelled
rolling-stock of a kind falling within
item 86.04 471/2% 221/2%
86.09.99 - - Other 371/2% 271/2%
86.10 * Railway and tramway track fixtures and
fittings; mechanical equipment, not
electrically powered, for signalling to
or controlling road, rail or other
vehicles, ships or aircraft; parts for
the foregoing fixtures, fittings or
equipment 55% 271/2%
------------------------------------------------------------------------------
-- Chapter 87-Vehicles, Other Than Railway or Tramway Rolling-stock, and
Parts
therefor
NOTES
1. Railway or tramway rolling-stock designed solely for running on rails do
not fall within this Chapter.
2. In this Chapter, ''tractor'' means a vehicle constructed essentially for
hauling or pushing another vehicle, appliance or load, whether or not the
first-mentioned vehicle contains subsidiary provision for the transport, in
connexion with the main use of the tractor, of tools, seeds, fertilisers or
other goods.
3. Motor chassis fitted with cabs fall within item 87.02 and do not fall
within item 87.04.
4. Children's cycles that are not fitted with ball bearings and children's
cycles that, although fitted with ball bearings, are not constructed in the
normal form of adults' cycles do not fall within item 87.10 or 87.14.
5. The following components and parts therefor are specified for the
purposes of paragraph 87.01.11, 87.02.11 and 87.03.91, sub-item 87.04.9 and
sub-paragraph 87.06.919 and for the purposes of item 26 in the Second
Schedule:-
(a) batteries;
(b) radio receivers;
(c) television receivers (not including picture tubes);
(d) picture tubes;
(e) radio and television transmitters;
(f) sparking plugs;
(g) tyres and tubes;
(h) electrical warning devices capable of giving an audible warning;
(i) shock absorbers;
(j) windscreen wipers;
(k) distributors;
(l) high tension ignition coils, whether 6 volt or 12 volt rating;
(m) automatic voltage regulators for 6 volt or 12 volt systems;
(n) starting motors and generators, whether 6 volt or 12 volt rating;
(o) cigarette or cigar lighters;
(p) diodes of a kind commonly used with alternators, when not mounted on
the alternators.
6. The following components are specified for the purposes of sub-items
87.01.2 and 87.01.9:-
(a) winches;
(b) pneumatic tyres and tubes;
(c) wheels and wheel centres of a kind usable with pneumatic tyres;
(d) hydraulic pumps;
(e) hydraulic control valves.
7. The following components are specified for the purposes of sub-item
87.01.3:-
(a) pneumatic tyres and tubes;
(b) wheels and wheel centres of a kind usable with pneumatic tyres.
8. In this Schedule, ''agricultural tractor'' means-
(a) a two-wheel drive tractor of a kind used solely or principally in
agriculture, horticulture or viticulture; or
(b) any other tractor that the Minister is satisfied is designed for use,
and will be used, solely or principally, in agriculture, horticulture or
viticulture.
9. The following components are specified for the purposes of sub-paragraphs
87.14.119 and 87.14.219:-
(a) tyres and tubes;
(b) shock absorbers.
10. In a sub-item in this Chapter, ''unassembled'' means goods that are not
assembled or are not further assembled than a stage that, in the opinion of
the Minister, constitutes a sub- assembly.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
87.01 * Tractors (other than those falling
within item 87.07), whether or not fitted
with power take-offs, winches or pulleys:
87.01.1 - Tractors for articulated vehicles
being tractors that, in the opinion of
the Minister, are designed for operation
solely or principally on the highway:
87.01.11 - - Unassembled In respect
of a
component
specified in
note 5 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately
for use as
an original
component in
the assembly
or
manufacture
of a prime
mover of a
kind falling
within this
sub-item; in
respect of
the
remainder of
the
goods-35% In
respect
of a
component
specified
in note
5
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately
for use
as
an
original
component
in the
assembly
or
manufacture
of a
prime
mover of
a
kind
falling
within
this
sub-item;
in
respect
of the
remainder
of the
goods-271/2%
87.01.19 - - Other 221/2% 121/2%
87.01.2 - Tractors of the track-laying type;
agricultural tractors not being goods
falling within sub-item 87.01.3 or
87.01.4; other tractors not being goods
falling within sub-item 87.01.4, being
agricultural tractors or tractors that,
in the opinion of the Minister, are
derivatives of agricultural tractors In respect
of a
component
specified in
note 6 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the
goods-71/2% In
respect
of a
component
specified
in note
6
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-Free
87.01.3 - Agricultural wheeled tractors having a
power not exceeding 7.46 kilowatts at the
belt pulley In respect
of a
component
specified in
note 7 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the goods-
30% In
respect
of a
component
specified
in note
7
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-
20%
87.01.4 - For use in the manufacture of, or for
incorporation in road rollers, not being
goods falling within subitem 87.01.3 421/2% 271/2%
87.01.9 - Other In respect
of a
component
specified in
note 6 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately;
in respect
of the
remainder of
the goods-
20% In
respect
of a
component
specified
in note
6
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately;
in
respect
of the
remainder
of the
goods-
10%
87.02 * Motor vehicles for the transport of
persons, goods or materials (including
sports motor vehicles, other than those
falling within item 87.09):
87.02.1 - Of a kind operated by self-contained
power, not being air-cushion vehicles:
87.02.11 - - Unassembled In respect
of a
component
specified in
note 5 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately
for use as
an original
component in
the assembly
or
manufacture
of a motor
vehicle of a
kind falling
within this
sub-item; in
respect of
the
remainder of
the goods-
35% In
respect
of a
component
specified
in note
5
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately
for use
as
an
original
component
in the
assembly
or
manufacture
of a
motor
vehicle
of
a kind
falling
within
this
sub-item;
in
respect
of the
remainder
of the
goods-
271/2%
87.02.12 - - Of a kind having a gross vehicle
weight of 10 tonnes or more, not being
goods falling within paragraph 87.02.11:
87.02.121 - - - Rock buggies, dumpers, shuttle
dumpers, tailgate dumpers and the like 35% 25%
87.02.129 - - - Other 221/2% 121/2%
87.02.13 - - Four-wheel drive vehicles of a kind
used solely or principally in rural or
underdeveloped areas and not falling
within paragraph 87.02.11 or 87.02.12;
vehicles other than-
(a) motor cars;
(b) station wagons;
(c) vehicles that, in the opinion of
the Minister, are motor car derivatives,
that is to say, motor vehicles (not being
motor cars or station wagons) of a kind
(including utilities, pick-ups, panel
vans, ambulances and hearses) that have
basically the same engine or the same
front-end contour as a motor car or
station wagon of a particular model; or
(d) goods falling within paragraph
87.02.11 or 87.02.12 35% 25%
87.02.19 - - Other 45% 35%
87.02.2 - Air-cushion vehicles 71/2% Free
87.02.9 - Other 471/2% 221/2%
87.03 * Special purpose motor lorries and vans
(including breakdown lorries,
fire-engines, fire-escapes, road sweeper
lorries, snow-ploughs, spraying lorries,
crane lorries, searchlight lorries,
mobile workshops and mobile radiological
units), but not including motor vehicles
falling within item 87.02:
87.03.1 - Fire-engines; air-cushion vehicles 71/2% Free
87.03.91 - - Unassembled In respect
of a
component
specified in
note 5 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately
for use as
an original
component in
the assembly
or
manufacture
of goods of
a kind
falling
within this
sub-item; in
respect of
the
remainder of
the
goods-35% In
respect
of a
component
specified
in note
5
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately
for use
as
an
original
component
in the
assembly
or
manufacture
of goods
of
a kind
falling
within
this
sub-item;
in
respect
of the
remainder
of the
goods-271/2%
87.03.92 - - Of a kind having a gross vehicle
weight of 10 tonnes or more, not being
goods falling within paragraph 87.03.91:
87.03.921 - - - Cranes; dredging or excavating
machines 35% 25%
87.03.929 - - - Other 221/2% 121/2%
87.03.99 - - Other 35% 25%
87.04 * Chassis fitted with engines, being
chassis for motor vehicles of a kind
falling within item 87.01, 87.02 or
87.03:
87.04.1 - For tractors of a kind falling within
sub-item 87.01.2 or 87.01.3; for
fire-engines of a kind falling within
sub-item 87.03.1 71/2% Free
87.04.2 - For tractors of a kind falling within
sub-item 87.01.9 20% 10%
87.04.9 - Other In respect
of a
component
specified in
note 5 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component it
it were
imported
separately
for use as
an original
component in
the assembly
or
manufacture
of a chassis
of a kind
falling
within this
sub-item; in
respect of
the
remainder of
the
goods-35% In
respect
of a
component
specified
in note
5
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately
for use
as
an
original
component
in the
assembly
or
manufacture
of a
chassis
of
a kind
falling
within
this
sub-item;
in
respect
of the
remainder
of the
goods-271/2%
87.05 * Bodies (including cabs) for motor
vehicles of a kind falling within item
87.01, 87.02 or 87.03 In respect
of the
windscreen
wipers-421/2%;
in respect
of the
remainder of
the
goods-35% In
respect
of the
windscreen
wipers-35%;
in
respect
of the
remainder
of the
goods-271/2%
87.06 * Parts and accessories for motor
vehicles of a kind falling within item
87.01, 87.02 or 87.03:
87.06.1 - Wheels of a kind usable with pneumatic
tyres, with or without wheel centres or
pneumatic tyres or tubes, being wheels
for tractors of a kind falling within
sub-item 87.01.2, 87.01.3 or 87.01.9 In respect
of the
pneumatic
tyres and
tubes- 20%,
or, if
higher,
$0.22 per
kg; in
respect of
the
remainder of
the goods-
45%, or, if
higher,
$0.037 per
kg In
respect
of the
pneumatic
tyres
and
tubes-
71/2%,
or,
if
higher,
$0.11
per
kg; in
respect
of
the
remainder
of the
goods-
221/2%,
or,
if
higher,
$0.018
per
kg
87.06.2 - Wheel centres for wheels of a kind
usable with pneumatic tyres being wheels
for tractors of a kind falling within
sub-item 87.01.2, 87.01.3 or 87.01.9 45%, or, if
higher,
$0.037 per
kg 221/2%,
or,
if
higher,
$0.018
per
kg
87.06.3 - Track shoe assemblies, assembled or
unassembled, for track laying tractors;
parts, other than shoes, therefor; parts
and accessories for goods of a kind
falling within sub-item 87.01.9, not
being goods falling within a preceding
sub-item of this item 20% 10%
87.06.4 - Parts and accessories for goods of a
kind falling within sub-item 87.01.2 or
87.01.3, not being goods falling within a
preceding sub-item of this item; parts
and accessories for fire-engines of a
kind falling within sub-item 87.03.1 71/2% Free
87.06.9 - Other parts and accessories for motor
vehicles:
87.06.91 - - For use as original components in
the assembly or manufacture of vehicles
of a kind falling within sub-item
87.01.1, 87.02.1 or 87.03.9:
87.06.911 - - - Shock absorbers and parts therefor 421/2% 35%
87.06.919 - - - Other In respect
of a
component
specified in
note 5 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
goods if
they were
imported
separately
for use as
an original
component in
the assembly
or
manufacture
of a chassis
of a kind
falling
within this
sub-item; in
respect of
the
remainder of
the
goods-35% In
respect
of a
component
specified
in note
5
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
goods if
they
were
imported
separately
for use
as
an
original
component
in the
assembly
or
manufacture
of a
chassis
of
a kind
falling
within
this
sub-item;
in
respect
of the
remainder
of the
goods-271/2%
87.06.99 - - Other:
87.06.991 - - - Accessories wholly or essentially
of rubber 371/2% 121/2%
87.06.999 - - - Other 371/2% 271/2%
87.07 * Works trucks, mechanically propelled,
of a kind used in factories, warehouses,
dock areas or airports for short distance
transport or handling of goods (including
platform trucks, fork-lift trucks and
straddle carriers); tractors of a kind
used on railway station platforms; parts
for such trucks and tractors:
87.07.1 - Works trucks:
87.07.11 - - Designed for loading, unloading,
stacking or tiering of goods or materials
by means of fork or other attachments to
elevating masts:
87.07.111 - - - Battery operated 221/2% 15%
87.07.119 - - - Other 221/2%, or,
if higher,
$1000 each 15%; or,
if
higher,
$1000
each,
less
71/2%
87.07.12 - - Elevating platform, with platform
elevation not exceeding 305 millimetres 121/2% Free
87.07.13 - - Assembled straddle carriers having a
gross vehicle weight of 10 tonnes or more 221/2% 121/2%
87.07.19 - - Other 35% 25%
87.07.2 - Parts for trucks of a kind falling
within sub-item 87.07.1:
87.07.21 - - Of a kind used solely or principally
with trucks of a kind falling within
paragraph 87.07.11 221/2% 15%
87.07.29 - - Other 371/2% 271/2%
87.07.3 - Tractors of a kind used on railway
station platforms, and parts therefor 71/2% Free
87.08 * Tanks and other armoured fighting
vehicles, motorised, whether or not
fitted with weapons, and parts for such
vehicles 35% 25%
87.09 * Motor-cycles, auto-cycles and cycles
fitted with an auxiliary motor, with or
without side-cars; side-cars of all
kinds:
87.09.1 - Motor scooters having a piston
displacement of less than 245 cubic
centimetres In respect
of the
pneumatic
tyres and
tubes-20%,
or, if
higher,
$0.22 per
kg; in
respect of
the
remainder of
the
goods-10% In
respect
of the
pneumatic
tyres
and
tubes-71/2%,
or, if
higher,
$0.11
per
kg; in
respect
of
the
remainder
of the
goods-Free
87.09.2 - Motor bicycles, not being goods
falling within the last preceding
sub-item In respect
of the
pneumatic
tyres and
tubes-20%,
or, if
higher,
$0.22 per
kg; in
respect of
the
remainder of
the goods
-Free In
respect
of the
pneumatic
tyres
and
tubes-71/2%,
or, if
higher,
$0.11
per
kg; in
respect
of
the
remainder
of the
goods-Free
87.09.9 - Other 45%, or, if
higher, $24
each 20%, or,
if
higher,
$15
each
87.10 * Cycles (including delivery tricycles),
not motorised:
87.10.1 - Being toys designed to be ridden by
children 521/2% 20%
87.10.9 - Other 45%, or, if
higher,
$2.50 each 20%, or,
if
higher,
$1.50
each
87.11 * Invalid carriages, fitted with means of
mechanical propulsion (whether motorised
or not) 45%, or, if
higher, $24
each 20%, or,
if
higher,
$15
each
87.12 * Parts and accessories for goods of a
kind falling within item 87.09, 87.10 or
87.11:
87.12.1 - Warning devices 221/2% Free
87.12.2 - For goods of a kind falling within
item 87.09:
87.12.21 - - Frames Free Free
87.12.22 - - Sprocket wheels, chain wheels and
chain rings, not worked, or plated,
polished or enamelled but not further
worked 321/2% 121/2%
87.12.23 - - Fuel tanks, exhaust boxes and
silencers, and parts therefor 45% 271/2%
87.12.24 - - Wholly or essentially of leather or
rubber, not being goods falling within a
preceding paragraph of this sub-item 40% 121/2%
87.12.25 - - Parts and accessories, not being
goods falling within a preceding
paragraph of this sub-item not plated,
brazed, enamelled or permanently joined 371/2% 271/2%
87.12.29 - - Other 221/2% Free
87.12.3 - For goods of a kind falling within
item 87.10:
87.12.31 - - Frames of a kind used solely or
principally with cycles of a kind falling
within sub-item 87.10.9 45%, or, if
higher,
$2.50 each 20%, or,
if
higher,
$1.50
each
87.12.32 - - Saddles and saddle tops, being goods
of a kind used solely or principally with
cycles of a kind falling within sub-item
87.10.9 221/2%, and
$0.20 each $0.20
each
87.12.33 - - Saddles and parts therefor, being
goods of a kind used solely or
principally with cycles of a kind falling
within sub-item 87.10.1 40% 30%
87.12.34 - - Parts and accessories, not being
goods falling within a preceding
paragraph of this sub-item, of leather or
rubber 40% 121/2%
87.12.39 - - Other 71/2% Free
87.12.4 - For goods of a kind falling within
item 87.11 45% 20%
87.13 * Baby carriages and invalid carriages
(other than motorised or otherwise
mechanically propelled carriages) and
parts therefor:
87.13.1 - Baby carriages and parts therefor 371/2% 121/2%
87.13.2 - Invalid carriages and parts therefor 471/2% 221/2%
87.14 * Other vehicles (including trailers),
not mechanically propelled, and parts
therefor:
87.14.1 - Vehicles:
87.14.11 - - Semi-trailers for articulated motor
vehicles:
87.14.111 - - - Assembled, imported with and for
use with prime movers of a kind falling
within sub-item 87.01.1 221/2% 121/2%
87.14.119 - - - Other In respect
of a
component
specified in
note 9 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately
for use as
an original
component in
the assembly
or
manufacture
of a vehicle
of a kind
falling
within this
sub-item; in
respect of
the
remainder of
the
goods-35% In
respect
of a
component
specified
in note
9
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately
for use
as
an
original
component
in the
assembly
or
manufacture
of a
vehicle
of
a kind
falling
within
this
sub-item;
in
respect
of the
remainder
of the
goods-271/2%
87.14.12 - - Golf buggies 55% 171/2%
87.14.19 - - Other 471/2% 221/2%
87.14.2 - Parts:
87.14.21 - - For use as original components in
the assembly or manufacture of
semi-trailers for articulated motor
vehicles:
87.14.211 - - - Shock absorbers and parts therefor 421/2% 35%
87.14.219 - - - Other In respect
of a
component
specified in
note 9 to
this
Chapter-the
rate of duty
set out in
this column
that would
apply to the
component if
it were
imported
separately
for use as
an original
component in
the assembly
or
manufacture
of a vehicle
of a kind
falling
within
paragraph
87.14.11; in
respect of
the
remainder of
the
goods-35% In
respect
of a
component
specified
in note
9
to this
Chapter-the
rate of
duty set
out in
this
column
that
would
apply
to the
component
if it
were
imported
separately
for use
as
an
original
component
in the
assembly
or
manufacture
of a
vehicle
of
a kind
falling
within
paragraph
87.14.11;
in
respect
of the
remainder
of the
goods-271/2%
87.14.22 - - Parts, other than wheels, for golf
buggies 371/2% 171/2%
87.14.29 - - Other 371/2% 271/2%
------------------------------------------------------------------------------
-- Chapter 88-Aircraft and Parts therefor; Parachutes; Catapults and Similar
Aircraft Launching Gear; Ground Flying Trainers
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
88.01 * Balloons and airships 71/2% Free
88.02 * Flying machines, gliders and kites;
rotochutes 71/2% Free
88.03 * Parts for goods of a kind falling
within item 88.01 or 88.02 371/2% 271/2%
88.04 * Parachutes and parts therefor and
accessories thereto 71/2% Free
88.05 * Catapults and similar aircraft
launching gear; ground flying trainers;
parts for such goods 55% 271/2%
------------------------------------------------------------------------------
--
Chapter 89-Ships, Boats and Floating Structures
NOTES
1. A hull or an unfinished or incomplete vessel, whether assembled,
unassembled or disassembled, or a complete vessel that is unassembled or
disassembled shall, if it has the essential character of a vessel of a
particular kind, be treated, for the purposes of this Schedule, as a vessel of
that kind.
2. A hull, an unfinished or incomplete vessel or a complete vessel that is
unassembled or disassembled, other than a hull or vessel referred to in the
last preceding note, falls within item 89.01.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
89.01 * Ships, boats and other vessels not
falling within any other item in this
Chapter:
89.01.1 - Exceeding 200 tons gross register Free Free
89.01.9 - Other 35% 25%
89.02 * Vessels specially designed for towing
(including tugs) or pushing other
vessels:
89.02.1 - Exceeding 200 tons gross register Free Free
89.02.9 - Other 35% 35%
89.03 * Light-vessels, fire-floats, dredgers of
all kinds, floating cranes, and other
vessels the navigability of which is
subsidiary to their main function;
floating docks:
89.03.1 - Exceeding 200 tons gross register Free Free
89.03.9 - Other 35% 35%
89.04 * Ships, boats and other vessels for
breaking up Free Free
89.05 * Floating structures other than vessels
(including coffer-dams, landing stages,
buoys and beacons) 35% 25%
------------------------------------------------------------------------------
--
DIVISION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS THEREFOR
Chapter 90-Optical, Photographic, Cinematographic, Measuring, Checking,
Precision, Medical and Surgical Instruments and Apparatus; Parts therefor
NOTES
1. The following goods do not fall within this Chapter:-
(a) goods that-
(i) are of a kind used in machines, appliances, instruments or
apparatus; and
(ii) fall within item 40.14, 42.04 or 59.17;
(aa) goods falling within item 40.12;
(b) goods falling within item 69.03 and laboratory, chemical or industrial
wares falling within item 69.09;
(c) glass mirrors, not optically worked, falling within item 70.09, and
mirrors of base metal or of precious metal (not being optical elements)
falling within item 83.12 or an item in Chapter 71;
(d) goods falling within item 70.07, 70.11, 70.14, 70.15, 70.17 or 70.18;
(e) parts for general use and similar goods of artificial plastic
materials;
(f) goods falling within item 84.10, 84.20, 84.22, 84.48 or 84.61;
(g) searchlights and spotlights of a kind used on motor vehicles, being
searchlights and spotlights falling within item 85.09, and radio navigational
aid or radar apparatus falling within item 85.15;
(h) cinematographic sound recorders, reproducers and re-recorders,
operating solely by a magnetic process, being goods falling within item 92.11,
and magnetic sound-heads falling within item 92.13;
(i) goods falling within an item in Chapter 97;
(j) capacity measures;
(k) spools, reels or similar supports.
2. (1) This note applies to a part or accessory of a kind used solely or
principally with a machine, appliance instrument or apparatus of a kind
falling within an item in this Chapter, other than a part or accessory that-
(a) is itself a machine, appliance, instrument or apparatus falling within
an item (other than item 84.65) in Chapter 84, an item (other than item 85.28)
in Chapter 85 or an item in Chapter 91; or
(b) falls within item 90.29.
(2) Subject to the last preceding sub-note-
(a) a part or accessory to which this note applies that is itself a
machine, appliance, instrument or apparatus (including an optical element)
falling within an item in this Chapter does not fall within any other item;
and
(b) unless the contrary intention appears, a part or accessory to which
this note applies, other than a part or accessory referred to in the last
preceding paragraph, shall, for the purposes of this Schedule, be treated as
if it were a machine, appliance, instrument or apparatus of the kind with
which it is solely or principally used.
3. Astronomical telescopes of a kind unsuitable for terrestrial observation,
telescopic sights for fitting to firearms, periscopic telescopes for fitting
to submarines or tanks and telescopes for machines, appliances, instruments or
apparatus falling within an item in this Chapter do not fall within item
90.05.
4. Measuring or checking optical instruments, appliances or machines that
fall within item 90.16 do not fall within item 90.13.
5. Goods do not fall within item 90.28 unless they are-
(a) instruments or apparatus for measuring or checking electrical
quantities;
(b) machines, appliances, instruments or apparatus of a kind described in
item 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than
stroboscopes) the operation of which depends on an electrical phenomenon that
varies according to the factor to be ascertained or automatically controlled;
(c) instruments or apparatus for measuring or detecting alpha, beta, gamma,
X-ray, cosmic or similar radiations; or
(d) automatic regulators of electrical quantities, and instruments or
apparatus for automatically controlling non-electrical quantities the
operation of which depends on an electrical phenomenon varying according to
the factor to be controlled.
6. Where goods falling within an item in this Chapter are imported with a
case, box or similar container, being a case, box or container of a kind in
which the goods are normally sold, the case, box or container shall be
treated, for the purposes of this Schedule, as forming part of the goods.
7. The following components are specified for the purposes of sub-item
90.20.2:-
(a) X-ray tubes;
(b) tube shields;
(c) bucky fluoroscopic grids;
(d) fluorescent screens;
(e) intensifying screens;
(f) lead glass protective screens;
(g) eye localisers;
(h) tube holders of the shock-proof type as used in deep therapy units.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
90.01 * Lenses, prisms, mirrors and other
optical elements, of any material,
unmounted, other than such elements of
glass not optically worked; sheets or
plates, of polarising material:
90.01.1 - Ophthalmic powered lenses; shaped
eyepieces, not powered and other than of
glass, for spectacles, goggles and the
like 371/2% 171/2%
90.01.2 - Powered glass lenses, not being goods
falling within sub-item 90.01.1 71/2% Free
90.01.3 - Goods, other than of glass, of a kind
commonly used in motor vehicles 371/2% 271/2%
90.01.4 - Goods of glass, not being goods
falling within a preceding sub-item of
this item 271/2% 121/2%
90.01.9 - Other 71/2% Free
90.02 * Lenses, prisms, mirrors and other
optical elements, of any material,
mounted, being parts or fittings for
instruments or apparatus, other than such
elements of glass not optically worked:
90.02.1 - Glass prisms and mirrors 25% 121/2%
90.02.2 - Glass reflectors and refractors for
lighting purposes 521/2% 121/2%
90.02.9 - Other 71/2% Free
90.03 * Frames and mountings, and parts
therefor, for spectacles, pince-nez,
lorgnettes, goggles and the like 35% 20%
90.04 * Spectacles, pince-nez, lorgnettes,
goggles and the like, corrective,
protective or other 371/2% 20%
90.05 * Refracting telescopes (both monocular
and binocular), prismatic or not 71/2% Free
90.06 * Astronomical instruments (including
reflecting telescopes, transit
instruments and equatorial telescopes),
and mountings therefor, other than
instruments for radio-astronomy 71/2% Free
90.07 * Photographic cameras; photographic
flashlight apparatus:
90.07.1 - Photographic cameras Free Free
90.07.2 - Photographic flashlight apparatus:
90.07.21 - - Single-flash bulb type 221/2% 5%
90.07.29 - - Other 171/2% Free
90.07.3 - Tripods 55% 271/2%
90.07.4 - Other camera accessories 171/2% Free
90.08 * Cinematographic cameras, projectors,
sound recorders and sound reproducers;
any combination of these articles:
90.08.1 - Cinematographic cameras and sound
recorders, combined or not Free Free
90.08.2 - Projectors; sound reproducers for
projectors; projectors combined with
sound reproducers:
90.08.21 - - Projectors having a film width
capacity of 8 millimetres, being
projectors the design of which does not
include provision for the reproduction of
sound $10 each $10
each,
less 10%
90.08.22 - - Parts for projectors of a kind
falling within paragraph 90.08.21 40% 30%
90.08.29 - - Other 71/2% Free
90.08.3 - Tripods 55% 271/2%
90.08.4 - Other accessories for goods of a kind
falling within sub-item 90.08.1 171/2% Free
90.09 * Image projectors (other than
cinematographic projectors);
photographic, but not cinematographic,
enlargers and reducers:
90.09.1 - Image projectors designed for the
projection of slide or film strip
transparencies, other than micro-film
readers 40% 221/2%
90.09.2 - Enlargers and reducers of a kind
designed for adaptation for use as a
camera Free Free
90.09.9 - Other 171/2% Free
90.10 * Apparatus and equipment of a kind used
in photographic or cinematographic
laboratories, not falling within any
other item in this Chapter; photo-copying
apparatus (whether incorporating an
optical system or of the contact-type)
and thermo-copying apparatus; screens for
projectors:
90.10.1 - Developing, washing and toning
machines, combined, other than those for
motion picture films; motion picture
printers 71/2% Free
90.10.2 - Photo-copying apparatus:
90.10.21 - - Continuous, electric 121/2% Free
90.10.29 - - Other 271/2% 10%
90.10.3 - Editor-viewers for cinematograph film:
90.10.31 - - Viewers not usable with film having
a width exceeding 9.5 millimetres 10% Free
90.10.32 - - Viewers not usable with film having
a width exceeding 17.5 millimetres, being
viewers not falling within paragraph
90.10.31 25% 15%
90.10.39 - - Other 471/2% 15%
90.10.4 - Process engravers' screens; screens
for projectors:
90.10.41 - - Process engravers' screens 71/2% Free
90.10.42 - - Screens for projectors 421/2% 20%
90.10.9 - Other:
90.10.91 - - Of artificial plastic materials 471/2% 30%
90.10.99 - - Of other materials 55% 271/2%
90.11 * Microscopes and diffraction apparatus,
electron and proton Free Free
90.12 * Compound optical microscopes, whether
or not provided with means for
photographing or projecting the image:
90.12.1 - Microphotographic apparatus Free Free
90.12.9 - Other 71/2% Free
90.13 * Optical appliances and instruments
(including searchlights and spotlights
but not other lighting appliances) not
falling within any other item in this
Chapter:
90.13.1 - Magnifying and reading glasses;
telescopes not being sights for weapons 71/2% Free
90.13.2 - Telescopic sights for weapons Free Free
90.13.3 - Slide viewers 40% 221/2%
90.13.4 - Searchlights, spotlights and
signalling lamps 45% 5%
90.13.9 - Other 25% 121/2%
90.14 * Surveying (including photogrammetrical
surveying), hydrographic, navigational,
meteorological, hydrological and
geophysical instruments; compasses;
rangefinders:
90.14.1 - Rangefinders of a kind designed
specially for photographic purposes 171/2% Free
90.14.2 - Tripods for surveying instruments 471/2% 221/2%
90.14.9 - Other 71/2% Free
90.15 * Balances of a sensitivity of 50
milligrams, or better, with or without
their weights 71/2% Free
90.16 * Drawing, marking-out and mathematical
calculating instruments, drafting
machines, pantographs, slide rules, disc
calculators and the like; measuring or
checking instruments, appliances and
machines (including micrometers,
callipers, gauges, measuring rods and
balancing machines), being goods not
falling within any other item in this
Chapter; profile projectors:
90.16.1 - Drafting machines with or without
drawing boards, stands or tables In respect
of drawing
boards,
stands, and
tables, if
any-421/2%;
in respect
of the
remainder of
the goods-
40% In
respect
of
drawing
boards,
stands,
and
tables,
if
any-
171/2%;
in
respect
of
the
remainder
of the
goods-
30%
90.16.2 - Steel tape measures less than 4.5
metres in length 271/2% 20%
90.16.3 - Drawing, marking-out and mathematical
calculating instruments, pantographs,
slide rules, disc calculators and the
like, not being goods falling within a
preceding sub-item of this item;
protractors, divided scales, measuring
rods, tape measures, not being goods
falling within a preceding sub-item of
this item, and the like; precision test
indicators of the pneumatic type for
testing the accuracy of surfaces, not
being hand tools 35% 171/2%
90.16.4 - Opticians' centring machines;
spherometers; forcimeters; alignment
telescopes; goniometers; cathetometers;
dynamic balancing machines; gear testing
machines; nozzle testing outfits for
testing the breaking or opening pressure
of compression ignition engine fuel
injection nozzles; micrometers;
callipers; clinometers; planimeters;
opisometers; dynamometers for testing the
power output of engines and electric
motors; leather measuring machines;
textile yarn and fabric measuring or
checking apparatus; other precision test
indicators, not being hand tools, for
testing the accuracy of surfaces 71/2% Free
90.16.5 - Dynamometers, not being goods falling
within a preceding sub-item of this item 40% 171/2%
90.16.6 - Hand tools, as follows:-
(a) adjustable limit length gauges;
(b) plug gauges;
(c) ring gauges;
(d) snap gauges 271/2% 20%
90.16.7 - Plumb lines; bubble levels; hand
tools, not being goods falling within a
preceding sub-item of this item 35% 271/2%
90.16.8 - Instrument holders 55% 271/2%
90.16.9 - Other:
90.16.91 - - Electrical appliances 421/2% 171/2%
90.16.99 - - Other 55% 271/2%
90.17 * Medical, dental, surgical and
veterinary instruments and appliances
(including electro-medical apparatus and
ophthalmic instruments):
90.17.1 - Instruments and appliances, as
follows:-
(a) for bone plating;
(b) designed for use in ear, nose and
throat operations, including
bronchoscopes, oesophagoscopes and
laryngoscopes;
(c) forceps, as follows:-
(i) artery, of the Criles,
Harrison Cripps, Kochers, mosquito,
Spencer Wells and tonsil types;
(ii) bone cutting;
(iii) dissecting and tissue, two
piece spring type, 127 millimetres to 280
millimetres (inclusive);
(iv) grasping and cutting, used
in conjunction with instruments used in
ear, nose and throat operations;
(v) sponge;
(vi) steriliser;
(d) knives (not including eye knives
and scalpels with detached blades), as
follows:-
(i) chiropody;
(ii) dental;
(iii) surgical;
(e) needle holders used in surgical
suturing;
(f) needles (being surgeons'
stitching tools), as follows:-
(i) aneurism;
(ii) pedical;
(iii) tonsil 25% 71/2%
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
90.17.2 - Electro-surgical combination units for
cutting, coagulation and desiccation;
electro-surgical units for cutting and
electro-surgical units for coagulation 421/2% 121/2%
90.17.3 - Cannulae, catheters, suction tubes and
the like; syringes; injection or puncture
needles:
90.17.31 - - Syringes other than syringes of
artificial plastic material designed for
use with injection or puncture needles;
elastic gum woven catheters In respect
of injection
or puncture
needles (if
any)- the
rate of duty
set out in
this column
that would
apply to the
goods if
they were
imported
separately;
in respect
of the
remainder of
the goods-
71/2% In
respect
of
injection
or
puncture
needles
(if
any)-
the
rate of
duty set
out in
this
column
that
would
apply
to the
goods if
they
were
imported
separately;
in
respect
of the
remainder
of the
goods-
Free
90.17.32 - - Syringes of artificial plastic
material designed for use with injection
or puncture needles, entered for home
consumption on or before 31 December 1972 In respect
of injection
or puncture
needles (if
any)-421/2%;
in respect
of the
remainder of
the goods
-30% In
respect
of
injection
or
puncture
needles
(if
any)-25%;
in
respect
of the
remainder
of the
goods-
20%
90.17.33 - - Injection or puncture needles,
entered for home consumption on or before
31 December 1972 421/2% 25%
90.17.39 - - Other 30% 20%
90.17.4 - Ophthalmic instruments and appliances Free Free
90.17.5 - Dental drill engines, air-turbine
operated, comprising, at least, an
operating hand piece and an air supply
controller 271/2% 10%
90.17.9 - Other:
90.17.91 - - Dental units; kymographs 71/2% Free
90.17.92 - - Incubators for babies 30% 20%
90.17.99 - - Other 45% 271/2%
90.18 * Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing
apparatus; artificial respiration, ozone
therapy, oxygen therapy, aerosol therapy
or similar apparatus; breathing
appliances (including gas masks and
similar respirators):
90.18.1 - Breathing appliances of a kind
designed to enable the wearer to breathe
under water 71/2% Free
90.18.9 - Other 30% 20%
90.19 * Orthopaedic appliances, surgical belts,
trusses and the like; splints and other
fracture appliances; artificial limbs,
eyes, teeth and other artificial parts of
the body; hearing aids and other
appliances which are worn or carried, or
implanted in the body, to compensate for
a defect or disability:
90.19.1 - Splints and other fracture appliances;
artificial limbs, eyes, teeth and other
artificial parts of the body; hearing
aids 71/2% Free
90.19.2 - Orthopaedic appliances, surgical
belts, trusses and the like 321/2% 121/2%
90.19.3 - Other appliances which are worn or
carried, or implanted in the body to
compensate for a defect or disability 45% 271/2%
90.20 * Apparatus based on the use of X-rays
or of the radiations from radio-active
substances (including radiography and
radiotherapy apparatus); X-ray
generators; X-ray tubes; X-ray screens;
X-ray high tension generators; X-ray
control panels and desks; X-ray
examination or treatment tables, chairs
and the like:
90.20.1 - X-ray apparatus and accessories of a
kind ordinarily used for medical
purposes, as follows:-
(a) X-ray tubes;
(b) X-ray generators;
(c) X-ray high tension generators;
(d) tube shields;
(e) bucky fluoroscopic grids;
(f) fluorescent screens;
(g) intensifying screens;
(h) lead glass protective screens;
(i) eye localisers;
(j) tube holders of the shock-proof
type as used in deep therapy units 25% 15%
90.20.2 - X-ray control panels, X-ray control
desks, X-ray examination or treatment
tables, chairs or the like and other
apparatus based on the use of X-rays,
being goods of a kind ordinarily used for
medical purposes and not falling within
sub-item 90.20.1 25% In
respect
of a
component
specified
in note
7
to this
Chapter-
the rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
they
were
imported
separately;
in
respect
of the
remainder
of the
goods-171/2%
90.20.3 - Gamma ray apparatus, non-medical, as
follows:- 20% 10%
(a) radiographic apparatus;
(b) other apparatus having a capacity
not exceeding the equivalent of 200
curies of Cobalt 60
90.20.9 - Other 71/2% Free
90.21 * Instruments, apparatus or models,
designed solely for demonstrational
purposes and unsuitable for other uses Free Free
90.22 * Machines and appliances for testing
mechanically the hardness, strength,
compressibility, elasticity and the like
properties of metals, wood, textiles,
paper, plastics or other industrial
materials 71/2% Free
90.23 * Hydrometers and similar instruments;
thermometers, pyrometers, barometers,
hygrometers, psychrometers, recording or
not; any combination of those
instruments:
90.23.1 - Goods wholly of glass, not being
thermometers or pyrometers; thermometers
and pyrometers metal-cased and
metal-scaled not operating by means of
any of the following methods:- 35% 171/2%
(a) mercury in a steel bulb;
(b) a gas filled bulb;
(c) a vapour bulb; or
(d) a bimetallic strip
90.23.9 - Other 71/2% Free
90.24 * Instruments and apparatus for
measuring, checking or automatically
controlling the flow, depth, pressure or
other variables of liquids or gases, or
for automatically controlling temperature
(including pressure gauges, thermostats,
level gauges, flow meters, heat meters
and automatic oven-draught regulators),
not falling within item 90.14:
90.24.1 - Regulating and controlling devices,
automatic, for the control of
temperature, humidity, pressure, vacuum
or rate of flow, other than chlorination
controllers:
90.24.11 - - Thermostats:
90.24.111 - - - Of a kind commonly used with
electrically operated domestic appliances 321/2% 15%
90.24.119 - - - Other 71/2% Free
90.24.12 - - Pneumatic devices of the gas-filled
closed-system kind for the control of
temperature over a temperature range of
-18# Celsius to 538# Celsius 35% 25%
90.24.13 - - Pneumatic devices for the control of
pressure or vacuum, as follows:- 35% 25%
(a) Bourdon type, over a range of 0
to 38 megaPascals gauge pressure;
(b) bellows type, over a range of 0
to 210 kiloPascals gauge pressure;
(c) diaphragm type, over a range of
0 to 12.5 kiloPascals;
(d) bellows type, over a range of 0
to 102 kiloPascals (vacuum)
90.24.14 - - Pneumatic devices for the control of
flow, being controllers suitable for the
control of goods of a kind falling within
paragraph 90.24.21, 90.24.22, 90.24.23 or
90.24.24 35% 25%
90.24.15 - - Pneumatic devices, being
combinations of goods of a kind falling
within paragraph 90.24.12, 90.24.13 or
90.24.14 35% 25%
90.24.19 - - Other 71/2% Free
90.24.2 - Differential pressure type flow
indicators, recorders or integrators or
combinations thereof, designed primarily
for measuring in a closed pipe, having a
guaranteed accuracy providing for a
maximum error of 2% over a range of
capacity from full flow to one-quarter of
full flow and not utilising a strip chart
instrument for display:
90.24.21 - - Using sensing elements of the sealed
bell direct linkage kind complying with
any of the following specifications:- 35% 25%
(a) rated for measuring static
pressure not exceeding 1250 Pascals over
ranges not exceeding 450 Pascals and not
less than 37 Pascals;
(b) rated for measuring static
pressures not exceeding 345 kiloPascals
over ranges not exceeding 1500 Pascals
and not less than 498 Pascals;
(c) rated for measuring static
pressures not exceeding 2.76 megaPascals
over ranges not exceeding 3.57
kiloPascals and not less than 1.98
kiloPascals;
(d) rated for measuring static
pressures not exceeding 41.5 megaPascals
over ranges not exceeding 300 kiloPascals
and not less than 12.4 kiloPascals
90.24.22 - - Using sensing elements of the
non-metallic diaphragm direct linkage
type rated for measuring static pressures
not exceeding 17.5 kiloPascals over
ranges not exceeding 1.75 kiloPascals and
not less than 248 Pascals 35% 25%
90.24.23 - - Using sensing elements of the
metallic diaphragm direct linkage type
rated for measuring static pressures not
exceeding 24.2 megaPascals over ranges
not exceeding 300 kiloPascals and not
less than 12.4 kiloPascals 35% 25%
90.24.24 - - Using sensing elements of the ring
balance direct linkage type rated for
measuring static pressures not exceeding
34.5 kiloPascals over ranges not
exceeding 500 Pascals and not less than
248 Pascals 35% 25%
90.24.29 - - Other 71/2% Free
90.24.9 - Other:
90.24.91 - - Chlorination controllers 71/2% Free
90.24.92 - - Gauges and controllers for water
filtration plant, not being gauges or
controllers falling within paragraph
90.24.91 71/2% Free
90.24.93 - - Meters:
90.24.931 - - - Differential meters not having a
guaranteed accuracy providing for a
maximum error of 2% over a range of
capacity from full flow to one-quarter of
full flow 45% 171/2%
90.24.939 - - - Other 71/2% Free
90.24.94 - - Gauges for indicating or recording
liquid level in reservoirs, canals,
rivers or tanks (other than gauges of a
kind used in motor vehicles for
indicating the amount of fuel in the fuel
tank) 71/2% Free
90.24.95 - - Gauges of a kind used solely or
principally in vehicles 371/2% 271/2%
90.24.96 - - Pressure gauges, being hand tools 35% 271/2%
90.24.99 - - Other 55% 271/2%
90.25 * Instruments and apparatus for physical
or chemical analysis (including
polarimeters, refractometers,
spectrometers and gas analysis
apparatus); instruments and apparatus for
measuring or checking viscosity,
porosity, expansion, surface tension or
the like (including viscometers,
porosimeters and expansion meters);
instruments and apparatus for measuring
or checking quantities of heat, light or
sound (including photometers, exposure
meters and calorimeters); microtomes 71/2% Free
90.26 * Gas, liquid and electricity supply or
production meters; calibrating meters
therefor:
90.26.1 - Gas meters:
90.26.11 - - Of the consumers' kind 471/2% 221/2%
90.26.19 - - Other 71/2% Free
90.26.2 - Liquid meters:
90.26.21 - - Inferential water meters of the
turbine and disc kind; inferential water
meters of the compound or combination
kind; water meters of the positive kind
up to and including 77 millimetres in
size (other than meters constructed for
measuring hot water in boiler houses or
engine houses) 55% 271/2%
90.26.22 - - Of a kind commonly used in pumps
installed for retailing petroleum oils 65% 421/2%
90.26.29 - - Other 71/2% Free
90.26.3 - Electricity meters:
90.26.31 - - Alternating current watt-hour
meters:
90.26.311 - - - Single phase meters 40% 30%
90.26.319 - - - Other 71/2% Free
90.26.39 - - Other 45% 35%
90.27 * Revolution counters, production
counters, taximeters, mileometers,
pedometers and the like, speed indicators
(including magnetic speed indicators) and
tachometers (other than goods falling
within item 90.14); stroboscopes:
90.27.1 - Taximeters 35% 25%
90.27.2 - Registers or meters that total
electrical impulses 45% 221/2%
90.27.3 - Stroboscopes 421/2% 171/2%
90.27.4 - Goods for use as original components
in the assembly or manufacture of
vehicles of a kind falling within
sub-item 87.01.1, 87.02.1 or 87.03.9, not
being goods falling within a preceding
sub-item of this item 35% 271/2%
90.27.9 - Other 71/2% Free
90.28 * Electrical measuring, checking,
analysing or automatically controlling
instruments and apparatus:
90.28.1 - Instruments or apparatus for measuring
or checking electrical quantities:
90.28.11 - - Cathode ray oscilloscopes; cathode
ray oscillographs 45% 321/2%
90.28.19 - - Other 45% 35%
90.28.2 - Machines, appliances, instruments or
apparatus referred to in paragraph (b) of
note 5 to this Chapter:
90.28.21 - - The non-electrical counterparts of
which fall within item 90.14:
90.28.211 - - - Sounding machines 121/2% Free
90.28.219 - - - Other 71/2% Free
90.28.22 - - The non-electrical counterparts of
which fall within item 90.15 71/2% Free
90.28.23 - - The non-electrical counterparts of
which fall within item 90.16:
90.28.231 - - - Dynamic balancing machines; gear
testing machines; nozzle testing outfits
for testing the breaking or opening
pressure of compression ignition engine
fuel injection nozzles 71/2% Free
90.28.232 - - - Dynamometers for testing the power
output of engines and electric motors 71/2% Free
90.28.233 - - - Leather measuring machines;
textile yarn and fabric measuring or
checking apparatus 71/2% Free
90.28.234 - - - Precision test indicators, not
being hand tools, for testing the
accuracy of surfaces; micrometers;
callipers; clinometers; planimeters;
opisometers 71/2% Free
90.28.239 - - - Other 421/2% 171/2%
90.28.24 - - The non-electrical counterparts of
which fall within item 90.22 71/2% Free
90.28.25 - - The non-electrical counterparts of
which fall within item 90.23:
90.28.251 - - - Temperature measuring instruments
operating from a primary element of the
resistance or thermocouple kind, with a
measuring element of the slide wire self
balancing potentiometer or bridge kind,
arranged for display by either or both of
the following methods:-
(a) by clock dial indicator;
(b) by circular chart recorder
recording by four separate single
recording pen arms or less, (including
such goods whether or not capable of the
averaging summation or difference
evaluation of temperature or heat values) 35% 25%
90.28.259 - - - Other 71/2% Free
90.28.26 - - The non-electrical counterparts of
which fall within item 90.24:
90.28.261 - - - Thermostats of a kind commonly
used with electrically operated domestic
appliances 321/2% 15%
90.28.262 - - - Thermostats for use as original
components in the assembly or manufacture
of vehicles of a kind falling within
sub-item 87.01.1, 87.02.1 or 87.03.9 35% 271/2%
90.28.263 - - - Thermostats not falling within
sub-paragraph 90.28.261 or 90.28.262;
goods the non-electrical counterparts of
which fall within paragraph 90.24.19 71/2% Free
90.28.264 - - - Chlorination controllers; gauges
and controllers for water filtration
plant 71/2% Free
90.28.265 - - - Gauges for indicating or recording
liquid level in reservoirs, canals,
rivers or tanks (other than gauges of a
kind used in motor vehicles for
indicating the amount of fuel in the fuel
tank) 71/2% Free
90.28.266 - - - Gauges of a kind used solely or
principally in vehicles 371/2% 271/2%
90.28.267 - - - Pneumatic devices for the control
of temperature, as follows:-
(a) resistance thermometer kind,
over a temperature range of -18# Celsius
to 650# Celsius;
(b) thermocouple kind, over a
temperature range of -18# Celsius to
1650# Celsius 35% 25%
90.28.268 - - - Flowmeters 71/2% Free
90.28.269 - - - Other 421/2% 171/2%
90.28.27 - - The non-electrical counterparts of
which fall within item 90.25:
90.28.271 - - - pH meters and rH meters;
titrimeters 421/2% 171/2%
90.28.272 - - - Gas or smoke analysis apparatus,
not being apparatus for analysing CO or
CO2 421/2% 171/2%
90.28.273 - - - Photographic exposure meters 171/2% Free
90.28.279 - - - Other 71/2% Free
90.28.28 - - The non-electrical counterparts of
which fall within item 90.27 71/2% Free
90.28.3 - Instruments or apparatus for measuring
or detecting alpha, beta, gamma, X-ray,
cosmic or similar radiations:
90.28.31 - - Dosimeters and similar apparatus
used in radiology for measuring or
checking the intensity and penetrating
power of X-rays 71/2% Free
90.28.39 - - Other 45% 35%
90.28.9 - Other:
90.28.91 - - Automatic voltage regulators:
90.28.911 - - - Of a kind for use with motor
vehicles, for 6 volt or 12 volt systems 521/2% 45%
90.28.912 - - - Induction voltage regulators not
falling within sub-paragraph 90.28.911 121/2% Free
90.28.919 - - - Other 71/2% Free
90.28.99 - - Other 40% 221/2%
90.29 * Parts or accessories of a kind used
solely or principally with goods of a
kind falling within item 90.23, 90.24,
90.26, 90.27 or 90.28:
90.29.1 - Of a kind used solely or principally
with gas meters of a kind falling within
paragraph 90.26.11 321/2% 10%
90.29.9 - Other The rate of
duty set out
in this
column in
the tariff
classification
that applies
to the
highest
rated goods
with which
the goods
are suitable
for use as a
part or
accessory The rate
of
duty set
out in
this
column
in
the
tariff
classification
that
applies
to
the
highest
rated
goods
with
which
the
goods
are
suitable
for use
as
a part
or
accessory
------------------------------------------------------------------------------
--
Chapter 91-Clocks and Watches and Parts therefor
NOTES
1. In items 91.02 and 91.07, ''watch movements'' means movements regulated
by a balance-wheel and hair-spring or by any other system capable of
determining intervals of time, not exceeding 12 millimetres in thickness
measured with the plate, the bridges and any additional outer plates.
2. Spring-operated or weight-operated motors not fitted, or adapted to be
fitted, with escapements do not fall within item 91.07 or 91.08.
3. (1) The following goods do not fall within this Chapter:-
(a) parts for general use and similar goods of artificial plastic
materials;
(b) weights, clock or watch glasses, watch chains or straps, parts for
electrical equipment, ball bearings and bearing balls.
(2) In item 91.11, ''other watch and clock parts'' includes watch or clock
springs.
4. Movements and other parts suitable for use both in clocks or watches and
in other goods, being parts falling within an item in this Chapter, do not
fall within any item in another Chapter.
5. Where goods falling within an item in this Chapter are imported with a
case, box or similar container, being a case, box or container of a kind in
which the goods are normally sold, the case, box or container shall be
treated, for the purposes of this Schedule, as forming part of the goods.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
91.01 * Pocket-watches, wrist-watches and other
watches, including stop-watches:
91.01.1 - Watches specially designed for the use
of the blind Free Free
91.01.2 - Wrist-watches In respect
of the
case-421/2%,
or, if
higher,
$0.50 each;
in respect
of the
remainder of
the
goods-45% In
respect
of the
case-25%,
or if
higher,
$0.40
each;
in
respect
of the
remainder
of the
goods-271/2%
91.01.9 - Other 71/2% Free
91.02 * Clocks with watch movements (other than
clocks falling within item 91.03) 71/2% Free
91.03 * Instrument panel clocks and clocks of a
similar kind, for vehicles, aircraft or
vessels 71/2% Free
91.04 * Other clocks:
91.04.1 - Master clocks; secondary or slave
clocks 45% 271/2%
91.04.2 - Electrically operated synchronous
motor clocks not being master clocks,
secondary or slave clocks or marine or
similar chronometers 371/2% 271/2%
91.04.3 - Clocks, not being goods falling within
a preceding sub-item of this item, and
not being partly of wood 71/2% Free
91.04.9 - Other 45% 20%
91.05 * Time of day recording apparatus;
apparatus with clock or watch movement
(including secondary movement) or with
synchronous motor, for measuring,
recording or otherwise indicating
intervals of time:
91.05.1 - Pigeon flying timers Free Free
91.05.2 - Watchmen's tell-tale clocks 71/2% Free
91.05.9 - Other 271/2% 10%
91.06 * Time switches with clock or watch
movement (including secondary movement)
or with synchronous motor:
91.06.1 - Time of day synchronous motor time
switches 35% 25%
91.06.9 - Other 71/2% Free
91.07 * Watch movements (including stop-watch
movements), assembled 45% 271/2%
91.08 * Clock movements, assembled:
91.08.1 - Of a kind used solely or principally
in time of day synchronous motor time
switches of a kind falling within
sub-item 91.06.1 35% 25%
91.08.2 - Of a kind commonly used in synchronous
motor electric clocks of a kind falling
within sub-item 91.04.2, not being goods
falling within the last preceding
sub-item 371/2% 271/2%
91.08.9 - Other 71/2% Free
91.09 * Watch cases and parts for watch cases $0.50 each,
or, if
higher,
421/2% $0.40
each,
or, if
higher,
25%
91.10 * Clock cases and cases of a similar kind
for other goods falling within this
Chapter, and parts therefor 371/2% 27 1/2%
91.11 * Other watch and clock parts:
91.11.1 - Jewels, unmounted, imported separately Free Free
91.11.2 - Of a kind commonly used in goods of a
kind falling within sub-item 91.04.2 or
91.06.1, not being goods falling within
the last preceding sub-item 35% 25%
91.11.3 - Wrist-watch movement sets 45% 271/2%
91.11.9 - Other 71/2% Free
------------------------------------------------------------------------------
-- Chapter 92-Musical Instruments; Sound Recorders and Reproducers; Television
Image and Sound Recorders and Reproducers, Magnetic; Parts and Accessories
for
Such Articles
NOTES
1. The following goods do not fall within this Chapter:-
(a) film wholly or partly sensitised for photographic or photo-electric
recording and such film exposed, whether or not developed, being film falling
within an item in Chapter 37;
(b) parts for general use and similar goods of artificial plastic
materials;
(c) microphones, amplifiers, loudspeakers, head-phones, switches,
stroboscopes and other accessory instruments, apparatus or equipment falling
within an item in Chapter 85 or 90, for use with but not incorporated in or
housed in the same cabinet as instruments falling within an item in this
Chapter, and sound recorders or reproducers combined with a radio or
television receiver falling within item 85.15;
(d) brushes falling within item 96.02;
(e) goods falling within item 97.03;
(f) goods falling within item 99.05 or 99.06;
(g) spools, reels or similar supports.
2. (1) Bows and sticks and similar devices used in playing musical
instruments of a kind falling within item 92.02 or 92.06 imported with such
instruments in numbers normal thereto and intended for use therewith shall,
for the purposes of this Schedule, be treated as forming part of the musical
instruments.
(2) Perforated music rolls and gramophone records and the like imported with
an instrument shall, for the purposes of this Schedule, be treated as not
forming part of the instrument.
3. Where goods falling within an item in this Chapter are imported with a
case, box or similar container, being a case, box or container of a kind in
which the goods are normally sold, the case, box or container shall be
treated, for the purposes of this Schedule, as forming part of the goods.
4. Tape decks that incorporate components, circuitry or electrical wiring
associated with audio pre-amplification or amplification do not fall within
sub-item 92.11.1
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
92.01 * Pianos (including automatic pianos,
whether or not with keyboards);
harpsichords and other keyboard stringed
instruments; harps but not including
aeolian harps:
92.01.1 - Pianos (including automatic pianos)
whether or not with keyboards $54.50 each,
or, if
higher, 40% $10
each,
or, if
higher,
171/2%
92.01.9 - Other 121/2% Free
92.02 * Other string musical instruments:
92.02.1 - Guitars and instruments of the same
class In respect
of a case,
box or
container,
if any-45%;
in respect
of the
remainder of
the
goods-35% In
respect
of a
case,
box or
container,
if
any-321/2%;
in
respect
of the
remainder
of the
goods-25%
92.02.9 - Other 71/2% Free
92.03 * Pipe and reed organs, including
harmoniums and the like 171/2% 5%
92.04 * Accordions, concertinas and similar
musical instruments; mouth organs:
92.04.1 - Mouth organs having less than 40 reeds 171/2% 5%
92.04.2 - Accordions, concertinas and similar
musical instruments of the piano type Free Free
92.04.9 - Other 121/2% Free
92.05 * Other wind musical instruments In respect
of the case,
box or
container,
if
any-171/2%;
in respect
of the
remainder of
the
goods-71/2% Free
92.06 * Percussion musical instruments:
92.06.1 - Drums 40% 30%
92.06.9 - Other 171/2% 21/2%
92.07 * Electro-magnetic, electrostatic,
electronic and similar musical
instruments:
92.07.1 - Instruments of a kind that have
counterparts operated otherwise than by
electro-magnetic, electrostatic or
electronic devices:
92.07.11 - - Guitars and instruments of the same
class In respect
of a case,
box or
container,
if any-45%;
in respect
of the
remainder of
the
goods-35% In
respect
of a
case,
box or
container,
if
any-321/2%;
in
respect
of the
remainder
of the
goods-25%
92.07.19 - - Other The rate of
duty set out
in this
column that
would apply
to the goods
if they were
operated
otherwise
than by
electro-magnetic,
electrostatic
or
electronic
devices The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
they
were
operated
otherwise
than by
electro-magnetic,
electrostatic
or
electronic
devices
92.07.9 - Other 71/2% Free
92.08 * Musical instruments not falling within
any other item in this Chapter;
fairground organs; mechanical street
organs; musical boxes; musical saws;
mechanical singing birds; decoy calls and
effects of all kinds; mouth-blown sound
signalling instruments including whistles
and boatswains' pipes:
92.08.1 - Musical boxes not designed for any
other use except as ornaments 171/2% 5%
92.08.2 - Musical boxes, not being goods falling
within the last preceding sub-item The rate of
duty set out
in this
column that
would apply
to the goods
if they did
not
incorporate
a musical
box
mechanism The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
they did
not
incorporate
a
musical
box
mechanism
92.08.9 - Other 55% 271/2%
92.09 * Musical instrument strings 71/2% Free
92.10 * Parts and accessories for musical
instruments (other than strings),
including perforated music rolls and
mechanisms for musical boxes; metronomes,
tuning forks and pitch pipes of all
kinds:
92.10.1 - Piano keyboards, complete or
incomplete 421/2% 171/2%
92.10.2 - Metal pipes for pipe organs 35% 171/2%
92.10.3 - Metronomes and pitch pipes 171/2% 5%
92.10.4 - Piano parts, not being goods falling
within a preceding sub-item of this item,
as prescribed by by-law; parts and
accessories for pipe organs, not being
goods falling within a preceding sub-item
of this item 271/2% 121/2%
92.10.5 - Piano parts and accessories, not being
goods falling within a preceding sub-item
of this item 55% 271/2%
92.10.6 - Parts and accessories for drums; necks
and bodies for instruments falling within
sub-item 92.02.1 or paragraph 92.07.11 40% 30%
92.10.9 - Other 71/2% Free
92.11 * Gramophones, dictating machines and
other sound recorders and reproducers,
including record-players and tape decks,
with or without sound-heads; television
image and sound recorders and
reproducers, magnetic:
92.11.1 - Dictating machines; basic tape decks
with or without sound-heads; video
recorders and reproducers, (that is to
say, television image and sound recorders
and reproducers, magnetic) 71/2% Free
92.11.9 - Other 45% 321/2%
92.12 * Gramophone records and other sound or
similar recordings; matrices for the
production of records, prepared record
blanks, film for mechanical sound
recording, prepared tapes, wires, strips
and like goods of a kind commonly used
for sound or similar recording:
92.12.1 - Magnetic tape having a FOB price per
square metre not exceeding $1.08 $0.258 per
m* $0.258
per
m*, less
10%
92.12.9 - Other 71/2% Free
92.13 * Other parts and accessories for
apparatus of a kind falling within item
92.11:
92.13.1 - Styli; pick-up arms as used with
record-players or turn-table mechanisms
and pick-up heads therefor; other parts
and accessories of a kind used solely or
principally with goods of a kind falling
within sub- item 92.11.1 71/2% Free
92.13.9 - Other 45% 321/2%
------------------------------------------------------------------------------
--
DIVISION XIX
ARMS AND AMMUNITION; PARTS THEREFOR
Chapter 93-Arms and Ammunition; Parts therefor
NOTES
1. The following goods do not fall within this Chapter:-
(a) goods falling within an item in Chapter 36;
(b) parts for general use and similar goods of artificial plastic
materials;
(c) goods falling within item 87.08;
(d) telescopic sights and other optical devices suitable for use with arms
(other than sights or other devices mounted on a firearm or imported with the
firearm on which they are designed to be mounted), being sights and other
optical devices falling within an item in Chapter 90;
(e) bows, arrows, fencing foils and toys falling within an item in Chapter
97;
(f) goods falling within item 99.05 or 99.06.
2. In item 93.07, ''parts'' does not include radio or radar apparatus
falling within item 85.15.
3. Where goods falling within an item in this Chapter are imported with
cases, boxes or similar containers, being cases, boxes or containers in which
the goods are normally sold, the cases, boxes or containers shall, for the
purposes of this Schedule, be treated as forming part of the goods.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
93.01 * Side-arms and parts therefor and
scabbards and sheaths therefor 271/2% 121/2%
93.02 * Revolvers and pistols, being firearms 71/2% Free
93.03 * Artillery weapons, machine-guns,
sub-machine-guns and other military
firearms and projectors (other than
revolvers and pistols) 71/2% Free
93.04 * Other firearms (including Very light
pistols, pistols and revolvers for firing
blank ammunition only, line-throwing guns
and the like):
93.04.1 - .22 calibre single barrelled rim-fire
rifles 25% 15%
93.04.2 - 12-gauge shotguns having a value not
exceeding $213.33 each 25%, or, if
lower, $16
each 15%; or,
if
lower,
$16
each,
less
10%
93.04.9 - Other 71/2% Free
93.05 * Arms of other descriptions, including
air, spring and similar pistols, rifles
and guns:
93.05.1 - Air or gas operated 71/2% Free
93.05.9 - Other 271/2% 121/2%
93.06 * Parts for arms, including gun barrel
blanks, but not including parts for
side-arms:
93.06.1 - Gun stocks other than in the rough;
sight mounts, other than for military
weapons 55% 271/2%
93.06.2 - For .22 calibre single barrelled
rim-fire rifles or for 12-gauge shotguns,
not being goods falling within the last
preceding sub-item or gun stocks in the
rough 271/2% 171/2%
93.06.9 - Other 71/2% Free
93.07 * Bombs, grenades, torpedoes, mines,
guided weapons and missiles and similar
munitions of war, and parts therefor;
ammunition and parts therefor, including
cartridge wads; lead shot prepared for
ammunition:
93.07.1 - Cartridges, loaded, with or without
bullets or shot, other than for military
purposes 271/2% 10%
93.07.2 - Bullets, shot and slugs $0.011 per
kg $0.007
per
kg
93.07.3 - Metallic rim-fire and shotgun
cartridge cases, empty, primed or not,
and parts therefor; felt cartridge wads 45% 10%
93.07.9 - Other 71/2% Free
------------------------------------------------------------------------------
--
DIVISION XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94-Furniture and Parts therefor; Bedding, Mattresses, Mattress
Supports,
Cushions and Similar Stuffed Furnishings
NOTES
1. The following goods do not fall within this Chapter:-
(a) pneumatic or water mattresses, pillows or cushions falling within an
item in Chapter 39, 40 or 62;
(b) standard lamps, table lamps, wall lamp brackets and other lighting
fittings;
(c) articles of stone, ceramic or of any other material used as seats,
tables or columns, of a kind used in parks, gardens or vestibules, being
articles falling within an item in Chapter 68 or 69;
(d) mirrors designed for placing on the floor or ground, being mirrors
falling within item 70.09;
(e) parts for general use and similar goods of artificial plastic
materials, and safes falling within item 83.03;
(f) furniture designed as parts for refrigerators falling within item 84.15
and furniture designed for sewing machines and falling within item 84.41;
(g) furniture designed as parts for goods falling within item 85.15;
(h) dentists' spittoons falling within item 90.17;
(i) goods falling within an item in Chapter 91;
(j) goods falling within item 92.13;
(k) goods falling within item 97.03, 97.04 or 97.05.
2. In item 94.01 or 94.02, ''chairs and other seats'' and in item 94.02 or
94.03, ''furniture'' means for the purposes of this Schedule, goods, other
than parts, that are designed for placing on the floor or ground, other than-
(a) kitchen cabinets and similar cupboards;
(b) seats and beds; or
(c) unit bookcases and similar unit furniture.
3. (1) In this Chapter, a reference to parts for goods shall be read as not
including a reference to sheets (whether or not cut to shape) of glass
(including mirrors) or of marble or other stone, being sheets that are not
combined with other parts for the goods.
(2) Goods falling within item 94.04 do not, when imported separately, fall
within item 94.01, 94.02 or 94.03 by reason only of being parts for goods.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
94.01 * Chairs and other seats (other than
those falling within item 94.02), whether
or not convertible into beds, and parts
therefor:
94.01.1 - Chairs of wood with seats of any
material (including chairs of cane with
wooden frames), but not including parts
therefor 40%, or, if
higher,
$0.45 each 221/2%,
or,
if
higher,
$0.25
each
94.01.2 - Vehicle seats; parts for use as
original components in the assembly or
manufacture of vehicles of a kind falling
within sub-item 87.01.1, 87.02.1, 87.03.9
or paragraph 87.14.11 35% 271/2%
94.01.3 - Seats for chairs, not being of rattan
cane 471/2% 221/2%
94.01.4 - Chairs and other seats, including
chairs, lounges and settees without legs,
of wicker, bamboo or cane, not being
goods falling within a preceding sub-item
of this item 35%, or, if
higher,
$0.65 each 221/2%
94.01.9 - Other 421/2% 171/2%
94.02 * Medical, dental, surgical or veterinary
furniture; dentists' and similar chairs
with mechanical elevating, rotating or
reclining movements; parts for such
goods:
94.02.1 - Dentists' chairs and parts therefor 71/2% Free
94.02.2 - Hairdressers' chairs; opticians'
chairs $100 each,
less 30%;
or, if
higher,
71/2% $100
each,
less 40%
94.02.9 - Other 421/2% 171/2%
94.03 * Other furniture and parts therefor:
94.03.1 - Traymobiles, tea trolleys and the
like, and parts therefor 471/2% 221/2%
94.03.2 - Smoking requisites and parts therefor 35% 20%
94.03.9 - Other 421/2% 171/2%
94.04 * Mattress supports; articles of bedding
or similar furnishing fitted with springs
or stuffed or internally fitted with any
material or of expanded, foam or sponge
rubber or expanded, foam or sponge
artificial plastic material, whether or
not covered:
94.04.1 - Quilts, eiderdowns and the like,
stuffed with feathers or down 571/2% 30%
94.04.2 - Cushions not containing wool; quilts,
eiderdowns and the like, not containing
wool, not being goods falling within the
last preceding sub-item 35% 171/2%
94.04.3 - Seats for vehicles 35% 271/2%
94.04.9 - Other 421/2% 171/2%
------------------------------------------------------------------------------
--
Chapter 95-Articles and Manufactures of Carving or Moulding Material
NOTE
The following goods do not fall within this Chapter:-
(a) goods falling within an item in Chapter 66;
(b) goods falling within item 67.05;
(c) goods falling within an item in Chapter 71;
(d) goods falling within an item in Chapter 82, with handles or other parts
of carving or moulding materials, other than handles or other parts of those
goods imported separately;
(e) goods falling within an item in Chapter 90;
(f) goods falling within an item in Chapter 91;
(g) goods falling within an item in Chapter 92;
(h) goods falling within an item in Chapter 93;
(i) goods falling within an item in Chapter 94;
(j) goods falling within an item in Chapter 96;
(k) goods falling within an item in Chapter 97;
(l) goods falling within an item in Chapter 98;
(m) collectors' pieces or antiques falling within an item in Chapter 99.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
95.01 * Worked tortoise-shell and goods made of
tortoise-shell 45% 271/2%
95.02 * Worked mother of pearl and goods made
of mother of pearl 45% 271/2%
95.03 * Worked ivory and goods made of ivory 45% 271/2%
95.04 * Worked bone (excluding whalebone) and
goods made of bone (excluding whalebone) 45% 271/2%
95.05 * Worked horn, coral (whether natural or
agglomerated) and other animal carving
material, and goods made of horn, coral
(whether natural or agglomerated) or of
other animal carving material:
95.05.1 - Unset cameos and intaglios Free Free
95.05.9 - Other 45% 271/2%
95.06 * Worked vegetable carving material and
goods made of vegetable carving material 45% 271/2%
95.07 * Worked jet (including mineral
substitutes for jet), amber, meerschaum,
agglomerated amber and agglomerated
meerschaum, and goods made of those
substances 45% 271/2%
95.08 * Moulded or carved goods made of wax, of
stearin, of natural gums or natural
resins or of modelling pastes, and other
moulded or carved goods not falling
within any other item; worked, unhardened
gelatin (other than gelatin falling
within item 35.03) and goods made of
unhardened gelatin:
95.08.1 - Empty gelatin capsules Free Free
95.08.9 - Other 45% 271/2%
------------------------------------------------------------------------------
--
Chapter 96-Brooms, Brushes, Feather Dusters, Powder-Puffs and Sieves
NOTES
1. The following goods do not fall within this Chapter:-
(a) goods falling within an item in Chapter 71;
(b) brushes of a kind specialised for use in dentistry or for medical,
surgical or veterinary purposes, being brushes falling within item 90.17;
(c) toys falling within an item in Chapter 97.
2. In item 96.03, ''prepared knots and tufts for broom or brush making''
means unmounted knots and tufts of animal hair, vegetable fibre or other
material, that are ready for incorporation without division in brooms or
brushes, or that require only gluing or coating the butts, trimming to shape
at the top, or other minor processing to render them ready for such
incorporation.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
96.01 * Brooms and brushes, consisting of twigs
or other vegetable materials simply bound
together and not mounted in a head, with
or without handles 45% 20%
96.02 * Other brooms and brushes (including
brushes of a kind used as parts for
machines); paint rollers; squeegees
(other than roller squeegees) and mops:
96.02.1 - Brushes of a kind ordinarily used for
brush-work in schools; artists' brushes
(including writers and liners) other than
brushes of hog hair 121/2% Free
96.02.2 - Hair brushes and cloth brushes 35%, or, if
higher,
$0.65 per
doz 171/2%,
or,
if
higher,
$0.30
per
doz
96.02.3 - Tooth brushes, scrubbing brushes,
paint brushes and varnish brushes 35%, or, if
higher,
$0.35 per
doz 171/2%,
or,
if
higher,
$0.15
per
doz
96.02.4 - Nail brushes 35%, or, if
higher,
$0.175 per
doz 171/2%,
or,
if
higher,
$0.10
per
doz
96.02.5 - Brushes, not being goods falling
within a preceding sub-item of this item 35% 171/2%
96.02.9 - Other 45% 20%
96.03 * Prepared knots and tufts for broom or
brush making 35% 171/2%
96.04 * Feather dusters 45% 271/2%
96.05 * Powder-puffs and pads for applying
cosmetics or toilet preparations, of any
material 421/2% 20%
96.06 * Hand sieves and hand riddles, of any
material 55% 271/2%
------------------------------------------------------------------------------
--
Chapter 97-Toys, Games and Sports Requisites; Parts therefor
NOTES
1. The following goods do not fall within this Chapter:-
(a) goods falling within item 34.06;
(b) goods falling within item 36.05;
(c) yarns, monofil, cords, gut and the like for fishing, cut to length but
not made up into fishing lines, falling within an item in Chapter 39, item
42.06 or an item in Division XI;
(d) goods falling within item 42.02 or 43.03;
(e) sports clothing and fancy dress, of textiles, being clothing or dress
falling within an item in Chapter 60 or 61;
(f) textile flags or bunting, and sails for boats or land craft, falling
within an item in Chapter 62;
(g) sports footwear (other than skating boots with skates attached),
cricket pads, shin-guards and the like falling within an item in Chapter 64
and sports headgear falling within an item in Chapter 65;
(h) goods falling within item 66.02 and parts therefor falling within item
66.03;
(i) unmounted glass eyes for dolls or other toys, falling within item
70.19;
(j) parts for general use and similar goods of artificial plastic
materials;
(k) goods falling within item 83.11;
(l) goods (other than bobsleighs, toboggans or the like) falling within an
item in Division XVII;
(m) children's cycles that-
(i) are fitted with ball bearings;
(ii) are in the normal form of adults' cycles; and
(iii) fall within item 87.10;
(n) goods falling within an item in Chapter 89 and their means of
propulsion;
(o) spectacles, goggles and the like, for sports and outdoor games, being
spectacles, goggles or the like falling within item 90.04;
(p) decoy calls and effects and whistles falling within item 92.08;
(q) goods falling within an item in Chapter 93;
(r) racket strings, tents and other camping goods and gloves.
2. Goods shall not be deemed not to fall within an item in this Chapter by
reason only that pearls, precious or semi-precious stones (whether natural,
synthetic or reconstructed), precious metals or rolled precious metals
constitute a minor constituent of the goods.
3. In item 97.02, ''dolls'' means such articles as are representations of
human beings.
4. Unless the contrary intention appears, parts and accessories that are of
a kind used solely or principally with goods of a kind falling within an item
in this Chapter shall, for the purposes of this Schedule, be treated as if
they were goods of that kind.
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Reference
Preferential No. Goods General
Rate Rate
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--
97.01 * Wheeled toys designed to be ridden by
children; dolls' prams and dolls' push
chairs:
97.01.1 - Bicycles, tricycles and quadricycles 521/2% 20%
97.01.2 - Saddles and parts for saddles and
parts and accessories of leather or
rubber being goods for bicycles,
tricycles and quadricycles 40% 30%
97.01.3 - Parts and accessories for bicycles,
tricycles and quadricycles, not being
goods falling within a preceding sub-item
of this item 71/2% Free
97.01.9 - Other 45% 171/2%
97.02 * Dolls 45% 171/2%
97.03 * Other toys; working models of a kind
used for recreational purposes:
97.03.1 - Books Free Free
97.03.2 - Radio receivers; radio remote control
apparatus 45% 271/2%
97.03.3 - Microscopes The rate of
duty set out
in this
column that
would apply
to the goods
if they were
of superior
quality and
not toys The rate
of
duty set
out in
this
column
that
would
apply
to the
goods if
they
were
of
superior
quality
and
not toys
97.03.9 - Other 45% 171/2%
97.04 * Equipment for parlour, table and
funfair games for adults or children
(including billiards tables, pin tables
and table-tennis requisites):
97.04.1 - Playing cards in packs $1.80 per
doz packs $1.50
per
doz
packs
97.04.2 - Playing cards, not being goods falling
within the last preceding sub-item $0.40 per
gross of
cards $0.333
per
gross of
cards
97.04.9 - Other 55% 171/2%
97.05 * Carnival articles; entertainment
articles (including conjuring tricks and
novelty jokes); Christmas tree
decorations and similar articles for
Christmas festivities (including
artificial Christmas trees, Christmas
stockings, imitation yule logs, Nativity
scenes and figures therefor) 30% 20%
97.06 * Appliances, apparatus, accessories and
requisites for gymnastics or athletics,
or for sports and outdoor games (other
than goods falling within item 97.04):
97.06.1 - Cricket balls and cricket bats;
fencing foils and masks; leather cases
for inflatable balls 421/2% 20%
97.06.2 - Coir mats 30% 171/2%
97.06.3 - Swimming Pools 40% 30%
97.06.9 - Other 55% 171/2%
97.07 * Fish-hooks, line fishing rods and
tackle; fish landing nets and butterfly
nets; decoy birds, lark mirrors and
similar hunting or shooting requisites:
97.07.1 - Fish-hooks 10% Free
97.07.9 - Other 55% 171/2%
97.08 * Roundabouts, swings, shooting galleries
and other fairground amusements;
travelling circuses, travelling
menageries and travelling theatres 55% 271/2%
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--
Chapter 98-Miscellaneous Manufactured Articles
NOTES
1. The following goods do not fall within this Chapter:-
(a) eyebrow and other cosmetic pencils;
(b) goods described in item 98.01 or 98.12, made wholly or partly of
precious metal or rolled precious metal (other than goods in which precious
metal or rolled precious metal is present as a minor constituent) or
containing pearls or precious or semi-precious stones (whether natural,
synthetic or reconstructed);
(c) parts for general use and similar goods of artificial plastic
materials;
(d) mathematical drawing pens falling within item 90.16;
(e) toys falling within an item in Chapter 97.
2. Subject to note 1 to this Chapter, goods shall not be deemed not to fall
within an item in this Chapter by reason only that they are composed wholly or
partly of precious metal or rolled precious metal or of pearls or precious or
semi-precious stones (whether natural, synthetic or reconstructed).
3. Where goods falling within an item in this Chapter are imported with a
case, box or similar container, being a case, box or container in which the
goods are normally sold, the case, box or container shall, for the purposes of
this Schedule, be treated as forming part of the goods.
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--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
98.01 * Buttons and button moulds, studs,
cuff-links and press-fasteners (including
snap-fasteners and press-studs); blanks
and parts for such goods:
98.01.1 - Buttons and button moulds, and parts
and blanks therefor:
98.01.11 - - Of casein or of synthetic materials;
of imitation pearl shell or imitation
trochus shell An amount
per gross
being the
product of
$0.012 and
the number
(disregarding
any
fraction)
obtained by
dividing the
maximum
transverse
diameter of
the goods in
mm by 0.635 An
amount
per
gross
being
the
product
of
$0.012
and
the
number
(disregarding
any
fraction)
obtained
by
dividing
the
maximum
transverse
diameter
of
the
goods
in mm by
0.635,
less
121/2%
98.01.12 - - Of vegetable ivory (including corozo
and dom-nut), animal shell, bone, horn or
ivory 221/2% 10%
98.01.19 - - Of other materials 35% 221/2%
98.01.2 - Press-fasteners (including
snap-fasteners and press-studs) and parts
and blanks therefor:
98.01.21 - - Two-piece sew-on kind as ordinarily
used with apparel, and parts and blanks
therefor 71/2% Free
98.01.29 - - Other 30% 20%
98.01.9 - Other 45% 271/2%
98.02 * Slide fasteners and parts therefor:
98.02.1 - Slide fasteners with or without
gliders 171/2%; or,
if higher,
$0.0024 per
cm or part
thereof of
the length
of the
fastener,
less 221/2%
of the FOB
price 10%; or,
if
higher,
$0.0024
per
cm or
part
thereof
of
the
length
of the
fastener,
less 60%
of
the FOB
price
98.02.2 - Sides comprising interlocking media
mounted on tape or other material 171/2%; or,
if higher,
$0.0008 per
cm or part
thereof of
the length
of the side,
less 221/2%
of the FOB
price 10%; or,
if
higher,
$0.0008
per
cm or
part
thereof
of
the
length
of the
side,
less
60% of
the
FOB
price
98.02.3 - Parts, not being goods falling within
a preceding sub-item of this item 471/2% 10%
98.03 * Fountain pens, stylograph pens and
pencils (including ball point pens and
pencils) and other pens, pen-holders,
pencil-holders and similar holders,
propelling pencils and sliding pencils;
parts and fittings therefor not falling
within item 98.04 or 98.05:
98.03.1 - Pen and pencil sets for school use 30% 10%
98.03.2 - Pen and pencil sets, not being goods
falling within the last preceding
sub-item; fountain pens in fancy boxes;
propelling pencils and sliding pencils
other than clutch pencils of a kind
commonly used by draftsmen, architects or
engineers, including parts and fittings
of a kind used solely or principally
therewith 40% 221/2%
98.03.3 - Ball point pens and ball point
pencils, complete 221/2%, or,
if higher,
$0.20 per
doz 121/2%;
or,
if
higher,
$0.20
per
doz,
less
10%
98.03.4 - Ball point pens and ball point
pencils, without the refill; assembled
refills 221/2%, or,
if higher,
$0.10 per
doz 121/2%;
or,
if
higher,
$0.10
per
doz,
less
10%
98.03.5 - Parts and fittings of a kind used
solely or principally with ball point
pens or ball point pencils, not being
goods falling within a preceding sub-item
of this item 221/2% 121/2%
98.03.9 - Other 121/2% Free
98.04 * Pen nibs and nib points 121/2% Free
98.05 * Pencils (other than pencils falling
within item 98.03), pencil leads, slate
pencils, crayons and pastels, drawing
charcoals and writing and drawing chalks;
tailors' and billiards chalks:
98.05.1 - Pencils other than slate pencils 25% 15%
98.05.2 - School chalks 15% Free
98.05.9 - Other 71/2% Free
98.06 * Slates and boards, with writing or
drawing surfaces, whether framed or not 471/2% 221/2%
98.07 * Date, sealing or numbering stamps, and
the like (including devices for printing
or embossing labels), designed for
operating in the hand; hand-operated
composing sticks and hand printing sets
incorporating such composing sticks 45% 171/2%
98.08 * Typewriter and similar ribbons, whether
or not on spools; ink-pads, with or
without boxes:
98.08.1 - Typewriter and similar ribbons of
textile material; ink-pads 421/2% 20%
98.08.9 - Other 271/2% 171/2%
98.09 * Sealing wax (including bottle-sealing
wax) in sticks, cakes or similar forms;
copying pastes with a basis of gelatin,
whether or not on a paper or textile
backing 471/2% 221/2%
98.10 * Mechanical lighters and similar
lighters, including chemical and
electrical lighters, and parts therefor,
but not flints or wicks:
98.10.1 - Cigarette, cigar and pipe lighters and
parts therefor 35% 20%
98.10.9 - Other 421/2% 171/2%
98.11 * Smoking pipes; pipe bowls, stems and
other parts for smoking pipes (including
roughly shaped blocks of wood or root);
cigar and cigarette holders and parts
therefor:
98.11.1 - Smoking pipes wholly of clay $0.20 per
gross $0.10
per
gross
98.11.9 - Other 35% 20%
98.12 * Combs, hair-slides and the like:
98.12.1 - Combs not being of an ornamental
character or of a kind designed for
personal adornment 171/2% Free
98.12.9 - Other 45% 271/2%
98.13 * Corset busks and similar supports for
articles of apparel or clothing
accessories 521/2% 221/2%
98.14 * Scent and similar sprays of a kind used
for toilet purposes, and mounts and heads
therefor 271/2% 10%
98.15 * Vacuum flasks and other vacuum vessels,
complete with cases; parts therefor,
other than glass inners 45% 221/2%
98.16 * Tailors' dummies and other lay figures;
automata and other animated displays of a
kind used for shop window dressing:
98.16.1 - Tailors' dummies 71/2% Free
98.16.2 - Automata and other animated displays
of a kind used for shop window dressing 55% 271/2%
98.16.9 - Other 421/2% 171/2%
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--
DIVISION XXI
WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES
Chapter 99-Works of Art, Collectors' Pieces, and Antiques
NOTES
1. The following goods do not fall within this Chapter:-
(a) goods falling within item 49.07;
(b) theatrical scenery, studio back-cloths and the like, of painted canvas
and falling within item 59.12;
(c) goods falling within item 71.01 or 71.02.
2. Goods do not fall within item 99.02 unless they are impressions, produced
directly, in black and white or in colour, of one or of several plates wholly
executed by hand by the artist in any material and by any process other than a
mechanical or photo-mechanical process.
3. Mass-produced reproductions or works of conventional craftsmanship of a
commercial character do not fall within item 99.03.
4. (1) Goods falling within an item in this Chapter do not fall within any
other item in this Schedule.
(2) Goods falling within an item in this Chapter that precedes item 99.06 do
not fall within item 99.06.
5. Frames around paintings, drawings, pastels, engravings, prints or
lithographs that are of a kind and value normal to the goods framed shall, for
the purposes of this Schedule, be treated as forming part of those goods.
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
99.01 * Paintings, drawings and pastels,
executed entirely by hand (other than
drawings falling within item 49.06 or
hand-painted or hand-decorated
manufactured goods):
99.01.1 - Having a value exceeding $50 each;
executed by Australian citizens resident
abroad for a period not exceeding 7
years; not intended for sale or trade,
being goods that, at a time when the
importer was resident in Australia,
became the property of the importer under
the will, or by reason of the intestacy,
of a deceased person or by gift Free Free
99.01.9 - Other $5 each $4 each
99.02 * Original engravings, prints and
lithographs Free Free
99.03 * Original sculptures and statuary, in
any material Free Free
99.04 * Postage, revenue and similar stamps
(including stamp-postmarks and franked
envelopes, letter-cards and the like) not
falling within item 49.07:
99.04.1 - Put up for retail sale 30% 121/2%
99.04.9 - Other Free Free
99.05 * Collections and collectors' pieces of
zoological, botanical, mineralogical,
anatomical, historical archaeological,
palaeontological, ethnographic or
numismatic interest Free Free
99.06 * Antiques that are, in the opinion of
the Minister, of an age exceeding 100
years Free Free
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--
Chapter 40-Rubber, Synthetic Rubber, Factice, and Articles thereof
NOTES
1. In this Schedule, unless the contrary intention appears, ''rubber'' means
any of the following substances, whether or not vulcanised or hardened:-
(a) natural rubber;
(b) balata;
(c) gutta-percha and similar natural gums;
(d) synthetic rubber;
(e) factice derived from oils;
(f) any substance referred to in a preceding paragraph of this note, when
reclaimed.
2. (1) Subject to the next succeeding sub-note, the following goods do not
fall within this Chapter:-
(a) knitted or crocheted fabric and goods made thereof that are elastic or
rubberised (other than transmission, conveyor or elevator belts or belting of
rubberised, knitted or crocheted fabric falling within item 40.10) and other
elastic fabric and goods made thereof;
(b) textile hosepiping and similar textile tubing that is internally coated
or lined with rubber;
(c) woven textile fabrics (other than goods falling within item 40.10) that
are impregnated, coated, covered or laminated with rubber and that-
(i) weigh not more than 1.5 kilograms per square metre; or
(ii) weigh more than 1.5 kilograms per square metre and contain more
than 50 per centum by weight of textile material,
and articles of those fabrics;
(d) felt that is impregnated or coated with rubber and contains more than
50 per centum by weight of textile material, and articles thereof;
(e) bonded fibre fabrics and similar bonded yarn fabrics, that are
impregnated or coated with rubber, or in which rubber forms the bonding
substance, irrespective of their weight per square metre, and articles
thereof;
(f) fabrics that are composed of parallel textile yarns agglomerated with
rubber, irrespective of their weight per square metre, and articles thereof.
(2) The last preceding sub-note does not apply in relation to plates, sheets
or strip of expanded, foam or sponge rubber, combined with textile fabric
solely for reinforcing purposes, or goods made thereof.
(3) Plates, sheets and strip referred to in the last preceding sub-note, and
goods made thereof, that fall within an item in this Chapter do not fall
within any item in another Chapter.
3. The following goods do not fall within this Chapter:-
(a) goods falling within an item in Chapter 64;
(b) goods falling within an item in Chapter 65;
(c) mechanical or electrical appliances and parts therefor (including
electrical goods of all kinds) that are of hardened rubber and fall within an
item in Division XVI;
(d) goods falling within an item in Chapter 90, 92, 94 or 96;
(e) goods (other than sports gloves or goods falling within item 40.11)
falling within an item in Chapter 97;
(f) goods falling within an item in Chapter 98.
4. In note 1 to this Chapter and in items 40.02, 40.05 and 40.06,
''synthetic rubber'' means-
(a) unsaturated synthetic substances which can be irreversibly transformed
into non-thermoplastic substances by vulcanisation with sulphur and that when
so vulcanised as well as may be (without the addition of any substances such
as plasticisers, fillers or reinforcing agents not necessary for the
cross-linking), can produce substances that, at a temperature between 18 and
29 degrees Celsius, will not break on being extended to three times their
original length and, after being extended to twice their original length, will
return within a period of five minutes, to a length not greater than one and
one half times their original length;
(b) thioplasts; or
(c) natural rubber modified by grafting or mixing with artificial plastic
material, de-polymerised natural rubber and mixtures of unsaturated synthetic
substances with saturated synthetic high polymers, being rubber that complies
with the requirements concerning vulcanisation, elongation and recovery set
out in paragraph (a) of this note.
5. (1) The following goods do not fall within item 40.01 or 40.02:-
(a) natural or synthetic rubber latex (including pre-vulcanised rubber
latex) compounded with vulcanising agents or accelerators, fillers or
reinforcing agents, plasticisers, colouring matter added other than solely for
the purpose of identification, or with any other substance, not being latex
that has been simply stabilised or concentrated or thermosensitive or
electro-positive latex;
(b) rubber that has been compounded with carbon black (with or without the
addition of mineral oil) or with silica (with or without the addition of
mineral oil) before coagulation or with any substance after coagulation;
(c) mixtures of any of the goods referred to in a paragraph of note 1 to
this Chapter, whether or not compounded with any other substance.
(2) For the purposes of item 40.01, natural rubber latex shall not, by
reason only that it-
(a) has been stabilised or concentrated; or
(b) is thermosensitive or electro-positive,
be deemed not to be natural rubber latex.
(3) For the purposes of item 40.02, synthetic rubber latex shall not, by
reason only that it-
(a) has been stabilised or concentrated; or
(b) is thermosensitive or electro-positive,
be deemed not to be synthetic rubber latex.
6. Thread that is wholly of vulcanised rubber and of which any
cross-sectional dimension exceeds 5 millimetres falls within item 40.08 and
does not fall within any other item.
7. In item 40.10, a reference to belts or belting of vulcanised rubber shall
be read as including belts or belting made of textile fabric impregnated,
coated, covered or laminated with rubber or made of textile yarn or cord
impregnated or coated with rubber.
8. (1) In item 40.06, a reference to unvulcanised rubber latex shall be read
as including a reference to pre-vulcanised rubber latex.
(2) For the purposes of items 40.07, 40.08, 40.09, 40.10, 40.12, 40.13 and
40.14 the following substances (whether or not they have been vulcanised)
shall be deemed to be vulcanised rubber:-
(a) balata, gutta-percha and similar natural gums;
(b) factice derived from oils;
(c) any substance referred to in either of the preceding paragraphs of this
note, when reclaimed.
(3) For the purposes of item 40.11, goods referred to in a paragraph of the
last preceding sub-note shall be deemed to be rubber.
9. (1) In items 40.05, 40.08 and 40.15, a reference to plates, sheets or
strip shall be read as a reference to plates, sheets or strip, as the case may
be, that have not been cut to shape or otherwise worked, or that have been
printed or otherwise surface-worked but not further worked, and articles of
rectangular shape cut therefrom but not further worked.
(2) In item 40.08 or 40.15, a reference to rods, profile shapes or tubes
shall be read as a reference to rods, profile shapes or tubes, as the case may
be, that-
(a) have not been worked; or
(b) have been cut to length or surface-worked but not further worked.
10. In this Schedule, ''diving dress'' means one-piece or two-piece diving
dress that covers the body from neck to ankle and from neck to wrist.
11. For the purposes of paragraph 40.01.29 and sub-items 40.02.9 and
40.06.9, the weight by reference to which duty in respect of latex is to be
calculated is the weight of the dry rubber content of the latex.
12. In this Chapter, a reference to ''oil extended'' means in relation to
goods of rubber, goods containing, by weight, more than fourteen parts of oil
per one hundred parts of rubber calculated by reference to the dry weight of
rubber in the goods.
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Reference
Preferential No. Goods General
Rate Rate
------------------------------------------------------------------------------
--
SUB-CHAPTER I
RAW RUBBER
40.01 * Natural rubber latex, whether or not
with added synthetic rubber latex;
pre-vulcanised natural rubber latex;
natural rubber, balata, gutta-percha and
similar natural gums:
40.01.1 - As prescribed by by-law Free Free
40.01.2 - Natural rubber latex, whether or not
with added synthetic rubber latex;
pre-vulcanised natural rubber latex;
natural rubber:
40.01.21 - - Latex (being a natural rubber latex
with added synthetic rubber latex) of
polybutadiene, of polybutadiene-styrene
or of polybutadiene and
polybutadiene-styrene 60% 60%
40.01.29 - - Other $0.037 per
kg $0.037
per
kg
40.01.3 - Balata, gutta-percha and similar
natural gums Free Free
40.02 * Synthetic rubber latex; pre-vulcanised
synthetic rubber latex; synthetic rubber;
factice derived from oils:
40.02.1 - Factice 10% 10%
40.02.2 - Goods, other than factice, as
prescribed by by-law Free Free
40.02.3 - Goods, as follows:-
(a) of polybutadiene;
(b) of polybutadiene-styrene; or
(c) of polybutadiene and
polybutadiene-styrene:
40.02.31 - - Latexes 60% 60%
40.02.39 - - Other 50% 50%
40.02.9 - Other $0.037 per
kg $0.037
per
kg
40.03 * Reclaimed rubber:
40.03.1 - As prescribed by by-law Free Free
40.03.9 - Other $0.037 per
kg $0.037
per
kg
40.04 * Waste and parings of unhardened rubber;
scrap of unhardened rubber fit only for
the recovery of rubber; powder obtained
from waste or scrap of unhardened rubber:
40.04.1 - As prescribed by by-law Free Free
40.04.9 - Other $0.037 per
kg $0.037
per
kg
SUB-CHAPTER II
UNVULCANISED RUBBER
40.05 * Plates, sheets and strip, of
unvulcanised natural or synthetic rubber,
other than smoked sheets and crepe sheets
falling within item 40.01 or 40.02;
granules of unvulcanised natural or
synthetic rubber compounded ready for
vulcanisation; unvulcanised natural or
synthetic rubber, compounded before or
after coagulation either with carbon
black (with or without the addition of
mineral oil) or with silica (with or
without the addition of mineral oil), in
any form, of a kind known as masterbatch:
40.05.1 - Rubber tyre fabric; tyre rubber;
plates, sheets and strip of rubber or
synthetic rubber (not being plates,
sheets or strip of synthetic rubber of a
kind specified in sub-item 40.05.3)
laminated or covered otherwise than with
rubber or synthetic rubber 40% 121/2%
40.05.2 - Goods, not being goods falling within
the last preceding sub-item, as
prescribed by by-law Free Free
40.05.3 - Goods, as follows:-
(a) of polybutadiene;
(b) of polybutadiene-styrene; or
(c) of polybutadiene and
polybutadiene-styrene,
not being goods falling within a
preceding sub-item of this item:
40.05.31 - - Latexes 60% 60%
40.05.39 - - Other 50% 50%
40.05.9 - Other $0.037 per
kg $0.037
per
kg
40.06 * Unvulcanised natural or synthetic
rubber (including rubber latex) in rods,
tubes or profile shapes, solutions or
dispersions or other forms or states;
articles of unvulcanised natural or
synthetic rubber:
40.06.1 - Thread 55% 20%
40.06.2 - Gaskets and similar joints 521/2% 271/2%
40.06.3 - Rods, tubes and other profile shapes;
articles, not being goods falling within
a preceding sub-item of this item 40% 121/2%
40.06.4 - Solutions in organic solvents whether
or not containing added fillers or other
ingredients 421/2% 171/2%
40.06.5 - Goods, not being goods falling within
a preceding sub-item of this item, as
prescribed by by-law Free Free
40.06.6 - Goods, as follows:-
(a) of polybutadiene;
(b) of polybutadiene-styrene; or
(c) of polybutadiene and
polybutadiene-styrene,
not being goods falling within a
preceding sub-item of this item:
40.06.61 - - Latexes 60% 60%
40.06.69 - - Other 50% 50%
40.06.9 - Other $0.037 per
kg $0.037
per
kg
SUB-CHAPTER III
ARTICLES OF UNHARDENED VULCANISED
RUBBER
40.07 * Thread and cord of vulcanised rubber,
whether or not textile covered, and
textile thread covered or impregnated
with vulcanised rubber 55% 20%
40.08 * Plates, sheets, strip, rods and profile
shapes, of unhardened vulcanised rubber:
40.08.1 - Floor and wall coverings:
40.08.11 - - Being underlay material 35% 25%
40.08.19 - - Other 45% 35%
40.08.9 - Other 40% 25%
40.09 * Piping and tubing, of unhardened
vulcanised rubber:
40.09.1 - Of cellular material 40% 121/2%
40.09.2 - Vacuum cleaner parts 35% 20%
40.09.9 - Other 40% 221/2%
40.10 * Transmission, conveyor or elevator
belts or belting, of vulcanised rubber:
40.10.1 - Reinforced solely with metal 30% 20%
40.10.9 - Other:
40.10.91 - - Conveyor or elevator belting, not
being wholly of vulcanised rubber 35% 35%
40.10.99 - - Other 35% 25%
40.11 * Rubber tyres, tyre cases,
interchangeable tyre treads, inner tubes
and tyre flaps, for wheels of all kinds:
40.11.1 - Solid tyres; solid substitute inner
tubes, suitable for use with pneumatic
tyres 371/2% 171/2%
40.11.9 - Other 20%, or, if
higher,
$0.22 per kg 71/2%,
or,
if
higher,
$0.11
per
kg
40.12 * Hygienic and pharmaceutical articles
(including teats), of unhardened
vulcanised rubber, with or without
fittings of hardened rubber:
40.12.1 - Infants' soothers and teats 35% 121/2%
40.12.2 - Hot water bags 45% 35%
40.12.9 - Other 371/2% 171/2%
40.13 * Articles of apparel and clothing
accessories (including gloves), for all
purposes, of unhardened vulcanised
rubber:
40.13.1 - Aprons of a kind used solely or
principally for X-ray protection 30% 221/2%
40.13.2 - Infants' pilches; diving dress 71/2% Free
40.13.9 - Other 571/2% 221/2%
40.14 * Other goods made of unhardened
vulcanised rubber:
40.14.1 - Floor and wall coverings 45% 35%
40.14.2 - Gaskets and similar joints 521/2% 271/2%
40.14.3 - Platen shells for typewriters; waver
rollers for duplicators 71/2% Free
40.14.9 - Other 40% 121/2%
SUB-CHAPTER IV
HARDENED RUBBER (EBONITE AND
VULCANITE); ARTICLES MADE THEREOF
40.15 * Hardened rubber (that is to say,
ebonite and vulcanite), in bulk, plates,
sheets, strip, rods, profile shapes or
tubes; scrap, waste and powder, of
hardened rubber:
40.15.1 - Rods, tubes and profile shapes 40% 121/2%
40.15.9 - Other Free Free
40.16 * Goods made of hardened rubber (that is
to say, ebonite and vulcanite) 40% 121/2%
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DIVISION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY
AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES
OF
GUT (OTHER THAN SILK-WORM GUT)
Chapter 41-Raw Hides and Skins (Other than Furskins) and Leather
NOTES
1. The following goods do not fall within this Chapter:-
(a) goods falling within item 05.05 or 05.06;
(b) goods falling within item 05.07 or 67.01;
(c) hides and skins, with the hair on, raw, tanned or dressed, other than
raw hides or skins, with the hair on, of bovine cattle (including buffalo), of
equine animals, of sheep and lambs (except Persian, Astrakhan, Caracul or
similar lambs, or Indian, Chinese, Mongolian or Tibetan lambs), of goats and
kids (except Yemen, Mongolian or Tibetan goats or kids), of swine (including
Peccaries), of reindeer, of chamois, of gazelle, of deer, of elk, of roebucks
or of dogs.
2. In this Schedule, ''composition leather'' means composition leather with
a basis of leather or leather fibre.
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Column 1 Column 2 Column 3 Column 4
Reference
Preferential No. Goods General
Rate Rate
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41.01 * Raw hides or skins (fresh, salted,
dried, pickled or limed), whether or not
split, including hides or skins with the
hair on and sheepskins in the wool:
41.01.1 - Of goats, lambs or sheep; of other
animals, fresh or salted or dried but not
further processed Free Free
41.01.9 - Other $0.30 per