
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]
2 Commencement [see Note 1]
3 Definitions
4 Schedule 5 of the Act — prescribed goods
4A Schedule 5 to the Act — prescribed goods
4B Schedule 7 to the Act — prescribed goods
5 Schedule 8 to the Act — prescribed goods
Schedule 1 Prescribed goods
Schedule 1A Prescribed goods for Schedule 5 items
Schedule 1B Prescribed goods for Schedule 7 items
Schedule 2 Prescribed goods for certain Schedule 8 items
Notes
1 Name of Regulations [see Note 1]
These Regulations are the Customs Tariff Regulations 2004.
These Regulations commence on the commencement of item 34 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.
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.
(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 | Date of notification | Date of | Application, saving or |
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 | 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.