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Customs Tariff Regulations 2004

Authoritative Version
SR 2004 No. 289 Regulations as amended, taking into account amendments up to Customs Tariff Amendment Regulations 2011 (No. 1)
Principal Regulations
Administered by: Immigration and Border Protection
Registered 04 Jan 2012
Start Date 01 Jan 2012
End Date 31 Dec 2016
Table of contents.

Customs Tariff Regulations 2004

Statutory Rules 2004 No. 289 as amended

made under the

Customs Tariff Act 1995

This compilation was prepared on 1 January 2012
taking into account amendments up to SLI 2011 No. 234

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra


Contents

                        1      Name of Regulations [see Note 1]                                    3

                        2      Commencement [see Note 1]                                           3

                        3      Definitions                                                                      3

                        4      Schedule 5 of the Act  — prescribed goods                     3

                      4A      Schedule 5 to the Act — prescribed goods                      4

                      4B      Schedule 7 to the Act — prescribed goods                      4

                        5      Schedule 8 to the Act — prescribed goods                      4

Schedule 1                  Prescribed goods                                                          5

Schedule 1A               Prescribed goods for Schedule 5 items                         5

Schedule 1B               Prescribed goods for Schedule 7 items                         5

Schedule 2                  Prescribed goods for certain Schedule 8 items              5

Notes                                                                                                            5

 


  

  

1              Name of Regulations [see Note 1]

                These Regulations are the Customs Tariff Regulations 2004.

2              Commencement [see Note 1]

                These Regulations commence on the commencement of item 34 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.

3              Definitions

                In these Regulations:

Act means the Customs Tariff Act 1995.

Harmonized US Tariff Schedule has the meaning given by section 153YA of the Customs Act 1901.

Schedule 5 item means an item in the table in Schedule 5 to the Act.

Schedule 7 item means an item in the table in Schedule 7 to the Act.

Schedule 8 item means an item in the table in Schedule 8 to the Act.

US classification means a classification under the Harmonized US Tariff Schedule.

4              Schedule 5 of the Act  — prescribed goods

                For each Schedule 5 item mentioned in column 2 of an item in Schedule 1, the goods classified to the US classification, or 1 of the US classifications, mentioned in column 3 of the item are prescribed.

Note   Subparagraph 16 (1) (k) (i) of the Act provides that the duty in respect of goods classified to a heading or subheading specified in column 2 of a Schedule 5 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16 (2) of the Act provides that, if column 2 of a Schedule 5 item includes ‘(prescribed goods only)’, subparagraph 16 (1) (k) (i) does not apply to the goods mentioned in the item unless the goods are prescribed.

4A           Schedule 5 to the Act — prescribed goods

                For each Schedule 5 item mentioned in an item in Schedule 1A, the goods mentioned in column 3 of that item are prescribed.

Note   Subparagraph 16 (1) (k) (i) of the Act provides that the duty in respect of goods classified to a heading or subheading specified in column 2 of a Schedule 5 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16 (2) of the Act provides that, if column 2 of a Schedule 5 item includes ‘(prescribed goods only)’, subparagraph 16 (1) (k) (i) does not apply to the goods mentioned in the item unless the goods are prescribed.

4B           Schedule 7 to the Act — prescribed goods

                For each Schedule 7 item mentioned in an item in Schedule 1B, the goods mentioned in the item are prescribed.

Note   Subparagraph 16 (1) (m) (i) of the Act provides that the duty in respect of goods classified to a heading or subheading specified in column 2 of a Schedule 7 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16 (2A) of the Act provides that, if column 2 of a Schedule 7 item includes ‘(prescribed goods only)’, subparagraph 16 (1) (m) (i) does not apply to the goods mentioned in the item unless the goods are prescribed.

5              Schedule 8 to the Act — prescribed goods

                For each Schedule 8 item mentioned in column 2 of an item in Schedule 2, the goods mentioned in column 3 of that item are prescribed.

 


Schedule 1        Prescribed goods

(regulation 4)

  

 

Item

Schedule 5 item

US classification

1

921

6401.92.90

2

922

6401.99.30

6401.99.60

6401.99.90

4

924

6402.91.10

6402.91.20

6402.91.26

6402.91.50

6402.91.80

6402.91.90

5

925

6402.99.08

6402.99.16

6402.99.19

6402.99.33

6402.99.80

6402.99.90

6

926

6404.11.90

7

927

6404.19.20


Schedule 1A      Prescribed goods for Schedule 5 items

(regulation 4A)

  

Item

Schedule 5 item

Prescribed goods

Tariff classification in Schedule 3 to Act

1

954

Goods, other than goods of plastic

9619.00.49

2

955

Goods, other than non‑wovens

9619.00.90

Schedule 1B      Prescribed goods for Schedule 7 items

(regulation 4B)

  

Item

Schedule 7 item

Prescribed goods

Tariff classification in Schedule 3 to Act

1

674

Goods, other than non‑wovens

9619.00.90

Schedule 2        Prescribed goods for certain Schedule 8 items

(regulation 5)

  

Item

Schedule 8 item

Prescribed goods

Tariff classification in Schedule 3 to Act

1

113

Sterile surgical or dental adhesion barriers, whether or not absorbable, in the forms described in 3920 of Schedule 3 to the Act, of polymers of ethylene

3006.10.12

2

114

Sterile surgical or dental adhesion barriers, whether or not absorbable, in the forms described in 3920 of Schedule 3 to the Act, other than goods of:

(a)   polymers of propylene; or

(b)   polycarbonates; or

(c) alkyd resins; or

(d)   polyesters; or

(e)   acrylic polymers

3006.10.19

3

123

Insecticides, herbicides, anti‑sprouting products and plant-growth regulators classified in 3808.50.90 of Schedule 3 to the Act

3808.50.90

4

143

Medium density fibreboard (MDF), as follows:

(a)   of a thickness not exceeding 5 mm;

(b)   of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3;

(c)   mechanically worked or surface covered

4411.12.90

5

144

Medium density fibreboard (MDF), as follows:

(a)   of a thickness exceeding 5 mm but not exceeding 9 mm;

(b)   of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3;

(c)   mechanically worked or surface covered

4411.13.90

6

145

Medium density fibreboard (MDF), as follows:

(a)   of a thickness exceeding 9 mm;

(b)   of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3;

(c)   mechanically worked or surface covered

4411.14.90

7

146

Fibreboard, other than medium density fibreboard (MDF), as follows:

(a)   of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3;

(b)   mechanically worked or surface covered

4411.93.00

8

179

Men’s or boys’ suits, knitted or crocheted, of synthetic fibres, wool or fine animal hair

6103.10.00

9

180

Men’s or boys’ suits, knitted or crocheted, other than of synthetic fibres, wool or fine animal hair

6103.10.00

10

212

Men’s or boys’ bathrobes, dressing gowns and similar articles, knitted or crocheted, other than of man-made fibres or cotton

6107.99.00

11

213

Men’s or boys’ bathrobes, dressing gowns and similar articles, knitted or crocheted, of man-made fibres

6107.99.00

12

238

Graduated compression hosiery, as follows:

(a)   panty hose and tights, of synthetic fibres, measuring per single yarn less than 67 decitex;

(b)   socks, ankle-socks, sockettes and the like, other than of cotton

6115.10.10

13

335

Goods classified in 8428.90.00 of Schedule 3 to the Act, other than mine wagon pushers, locomotive or wagon traversers, wagon tippers or similar railway handling equipment

8428.90.00

14

338

Machines and apparatus which, but for the operation of Note 9 (C) to Chapter 84 of Schedule 3 to the Act, would be classified in 8428.90.00 of Schedule 3 to the Act

8486.40.90

15

339

Video camera recorders

8525.80.90

16

368

Sanitary articles, as follows:

(a)     men’s or boys’ underpants or briefs:

         (i)   knitted or crocheted; or

        (ii)   woven, of cotton;

(b)     women’s or girls’ briefs or panties:

         (i)   knitted or crocheted, other than of cotton or man‑made fibres; or

        (ii)   woven

9619.00.30

17

369

Sanitary articles, being articles for babies, other than goods of cotton or of synthetic fibres

9619.00.41

 


Notes to the Customs Tariff Regulations 2004

Note 1

The Customs Tariff Regulations 2004 (in force under the Customs Tariff Act 1995) as shown in this compilation comprise Statutory Rules 2004 No. 289 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Instruments

Year and
Number

Date of notification
in Gazette or FRLI registration

Date of
commencement

Application, saving or
transitional provisions

2004 No. 289

7 Sep 2004

1 Jan 2005 (see r. 2)

 

2006 No. 331

15 Dec 2006 (see F2006L04077)

Rr. 1–4 and Schedule 1: 1 Jan 2007
Remainder: (a)

Rr. 4 and 6

2009 No. 278

9 Oct 2009 (see F2009L03741)

1 Jan 2010 (see r. 2)

2011 No. 234

13 Dec 2011 (see F2011L02653)

1 Jan 2012 (see r. 2)

(a)    Regulation 2 (b) of the Customs Tariff Amendment Regulations 2006 (No. 1) (2006 No. 331) provides as follows:

          (b)      on the coming into effect of the US classifications 6402.91.10, 6402.91.20, 6402.91.26, 6402.99.08, 6402.99.16 and 6402.99.19 for goods that are entered, or withdrawn from warehouse for consumption in the United States — regulations 5 to 7 and Schedule 2.

         Schedule 2 commenced at 3.01 pm on 3 February 2007 (see Gazette 2007, No. S25).

         Regulations 5 to 7 commenced on the coming into effect of the US classifications in 2 (b) and commenced at 3.01 pm on 3 February 2007.

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

R. 3..........................................

am. 2009 No. 278; 2011 No. 234

R. 4A........................................

ad. 2011 No. 234

R. 4B........................................

ad. 2011 No. 234

R. 5..........................................

ad. 2009 No. 278

Schedule 1

 

Schedule 1.............................

am. 2006 No. 331; 2011 No. 234

Schedule 1A

 

Schedule 1A..........................

ad. 2011 No. 234

Schedule 1B

 

Schedule 1B..........................

ad. 2011 No. 234

Schedule 2

 

Schedule 2.............................

ad. 2009 No. 278

 

am. 2011 No. 234

Table A                  Application, saving or transitional provisions

Select Legislative Instrument 2006 No. 331

4              Application of amendments — Schedule 1

                The amendment made by item 2 of Schedule 1 applies in relation to:

                 (a)     goods imported into Australia on or after 1 January 2007 and before the commencement of Schedule 2; and

                (b)     goods imported into Australia before 1 January 2007, where the time for working out the rate of import duty on the goods occurs on or after 1 January 2007 and before the commencement of Schedule 2.

6              Application of amendments — Schedule 2

                The amendments made by Schedule 2 apply in relation to:

                 (a)     goods imported into Australia on or after the commencement of Schedule 2; and

                (b)     goods imported into Australia before 1 January 2007, where the time for working out the rate of import duty on the goods had not occurred before the commencement of Schedule 2.