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    2012 tariff classification

    ​​​​​Disclaimer

    The 2012 tariff classification was superseded on 1 January 2017. The current tariff classification, statistical codes and customs duty rates are available on the Current tariff classification page.

    ​​This is the PDFs version of our service document titled 'Combined Australian Customs Tariff Nomenclature and Statistical Classification', commonly known as the Working Tariff.

    This new version of the Working Tariff contains the tariff changes resulting from the World Customs Organization fourth review of the International Convention on the Harmonized Commodity Description and Coding System, commonly referred to as the Harmonized System. It also contains the consequential changes to the statistical codes in Schedule 3 and the statistical code changes made by the Australian Bureau of Statistics as a result of its review of the Statistical codes in Schedule 3 of the Tariff. The changes contained in the new Working Tariff commence on 1 January 2012.

    As you scroll down this page, you will see a large number of files in Acrobat PDF format. Divided between these files are the contents of the working tariff and the Schedule of Concessional Instruments (Tariff Concessions and by-laws) files. The Schedule of Concessional Instruments (Tariff Concessions) files under the relevant Chapter headings is current as at 16 September 2016.

    The Tariff comprises the Act and 12 Schedules.

    • Schedule 1 is a list of countries and places whose originating goods may receive a preferential rate of duty.
    • Schedule 2 contains the Interpretative Rules for classifying goods in Schedule 3.
    • Schedule 3 is the list of tariff classifications and applicable rates of duty. Schedule 3 is divided into 21 sections and 97 chapters. The sections and chapters in Schedule 3 also contain legal Notes, including Australian Additional Notes that make legal direction about the classification of some goods, and must be used where relevant.
    • Schedule 4 lists those classes of goods for which a concessional rate of duty applies.
    • Schedule 5 is a list of tariff classifications under which US-originating goods are not entitled to a free rate of duty and the duty rates which apply.
    • Schedule 6 is a list of tariff classifications under which Thai-originating goods are not entitled to a free rate of duty and the duty rates which apply.
    • Schedule 7 is a list of tariff classifications under which Chilean originating goods are not entitled to a free rate of duty and the duty rates which apply.
    • Schedule 8 is a list of tariff classifications under which ASEAN-Australia-New Zealand (AANZ) originating goods are not entitled to a free rate of duty and the duty rates which apply.
    • Schedule 9 is a list of tariff classifications under which Malaysian originating goods are not entitled to a free rate of duty and the duty rates which apply.
    • Schedule 10 is a list of tariff classifications under which Korean originating goods are not entitled to a free rate of duty and the duty rates which apply.
    • Schedule 11 is a list of tariff classifications under which Japanese originating goods are not entitled to a free rate of duty and the duty rates which apply.
    • Schedule 12 is a list of tariff classifications under which Chinese originating goods are not entitled to a free rate of duty and the duty rates which apply.

    The concessional items in Schedule 4 are, in some cases, further conditioned by departmental by-laws. These by-laws are published in the Schedule of Concessional Instruments, Part 2. For ease of reference, PDF files containing the by-laws are included under Schedule 4 on this page.

    Item 50 in Schedule 4 makes provision for a Tariff Concession Order (TCO) to apply to specified goods. TCOs are published in the Schedule of Concessional Instruments, Part 1. For ease of reference, PDF files of TCOs relevant to a particular Chapter in Schedule 3 are included under that Chapter. Item 50 of Schedule 4 applies to all TCOs unless otherwise specified.

    A small number of items in Schedule 5, covering footwear of Chapter 64, apply in respect to "prescribed goods only". These prescribed goods are specified in Schedule 1 of the Customs Tariff Regulations 2004.

    Disclaimer

    The following information is provided as a guide for general purposes only. The information should be read in conjunction with the Customs Tariff Act 1995. The information should not be relied upon for the purpose of any particular action or decision unless it is read in conjunction with the Customs Tariff Act 1995.

    Schedule 1 - List of countries to which special rates apply

    Schedule 1 - List of countries to which special rates apply

    Schedule 2 - Rules for the interpretation of Schedule 3

    Schedule 2 - Rules for the interpretation of Schedule 3

    Schedule 3 - Listing of Goods, their classification and duty rates

    Section 1 - Live animals; animal products

    Chapter 1 - Live animals
    Chapter 2 - Meat and edible meat offal
    Chapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates
    Chapter 4 - Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
    Chapter 5 - Products of animal origin, not elsewhere specified or included

    Section 2 - Vegetable products

    Chapter 6 - Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
    Chapter 7 - Edible vegetables and certain roots and tubers
    Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons
    Chapter 9 - Coffee, tea, mate and spices
    Chapter 10 - Cereals
    Chapter 11 - Products of the milling industry; malt; starches; inulin; wheat gluten
    Chapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
    Chapter 13 - Lac; gums, resins and other vegetable saps and extracts
    Chapter 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included

    Section 3 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

    Chapter 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

    Section 4 - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

    Chapter 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
    Chapter 17 - Sugars and sugar confectionery
    Chapter 18 - Cocoa and cocoa preparations
    Chapter 19 - Preparations of cereals, flour, starch, or milk; pastrycooks' products
    Chapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants
    Chapter 21 - Miscellaneous edible preparations
    Chapter 22 - Beverages, spirits and vinegar
    Chapter 23 - Residues and waste from the food industries; prepared animal fodder
    Chapter 24 - Tobacco and manufactured tobacco substitutes

    Section 5 - Mineral products

    Chapter 25 - Salt; sulphur; earths and stone; plastering materials, lime and cement
    Chapter 26 - Ores, slag and ash
    Chapter 27 - Minerals fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

    Section 6 - Products of the chemical or allied industries (pdf 104kb)

    Chapter 28 - Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
    Chapter 29 - Organic chemicals
    Chapter 30 - Pharmaceutical products
    Chapter 31 - Fertilisers
    Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
    Chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations
    Chapter 34 - Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations
    Chapter 35 - Albuminoidal substances; modified starches; glues; enzymes
    Chapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
    Chapter 37 - Photographic or cinematographic goods
    Chapter 38 - Miscellaneous chemical products

    Section 7 - Plastics and articles thereof; rubber and articles thereof

    Chapter 39 - Plastics and articles thereof
    Chapter 40 - Rubber and articles thereof

    Section 8 - Raw hides and skins, leather, furskins and articles thereof, saddlery and harness, travel...

    Chapter 41 - Raw hides and skins (other than furskins) and leather
    Chapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
    Chapter 43 - Furskins and artificial fur; manufactures thereof

    Section 9 - Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork...

    Chapter 44 - Wood and articles of wood; wood charcoal
    Chapter 45 - Cork and articles of cork
    Chapter 46 - Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

    Section 10 - Pulp of wood or of o​​​ther cellulosic material, recovered (waste and scrap) paper and paperb​​oard, and articles thereof...

    Chapter 47 - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
    Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard
    Chapter 49 - Printed books, newspaper, pictures and other products of the printing industry; manuscripts, typescripts and plans

    Section 11 - Textiles and textile articles

    Chapter 50 - Silk
    Chapter 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric
    Chapter 52 - Cotton
    Chapter 53 - Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
    Chapter 54 - Man-made filaments
    Chapter 55 - Man-made staple fibres
    Chapter 56 - Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
    Chapter 57 - Carpets and other textile floor coverings
    Chapter 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
    Chapter 59 - Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
    Chapter 60 - Knitted or crocheted fabrics
    Chapter 61 - Articles of apparel and clothing accessories, knitted or crocheted
    Chapter 62 - Articles of apparel and clothing accessories, not knitted or crocheted
    Chapter 63 - Other made up textile articles; sets; worn clothing and worn textile articles; rags

    Section 12 - Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair..

    Chapter 64 - Footwear, gaiters and the like; parts of such articles
    Chapter 65 - Headgear and parts thereof
    Chapter 66 - Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof
    Chapter 67 - Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

    Section 13 - Articles of stone, plaster, cement, asbestos, mica or similar materials, ceramic products, glass and glassware.

    Chapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar materials
    Chapter 69 - Ceramic products
    Chapter 70 - Glass and glassware

    Section 14 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin.

    Chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

    Section 15 - Base metals and articles of base metal

    Chapter 72 - Iron and steel
    Chapter 73 - Articles of iron or steel
    Chapter 74 - Copper and articles thereof
    Chapter 75 - Nickel and articles thereof
    Chapter 76 - Aluminium and articles thereof
    Chapter 78 - Lead and articles thereof
    Chapter 79 - Zinc and articles thereof
    Chapter 80 - Tin and articles thereof
    Chapter 81 - Other base metals; cermets; articles thereof
    Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
    Chapter 83 - Miscellaneous articles of base metals

    Section 16 - Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles...

    Chapter 84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
    ​Chapter 85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

    Section 17 - Vehicles, aircraft, vessels and associated transport equipment

    Chapter 86 - Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
    Chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
    Chapter 88 - Aircraft, spacecraft, and parts thereof
    Chapter 89 - Ships, boats and floating structures

    Section 18 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

    Chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
    Chapter 91 - Clocks and watches and parts thereof
    Chapter 92 - Musical instruments; parts and accessories of such articles

    Section 19 - Arms and ammunition, parts and accessories thereof

    Chapter 93 - Arms and ammunition; parts and accessories thereof

    Section 20 - Miscellaneous manufactured articles

    Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
    Chapter 95 - Toys, games and sports requisites; parts and accessories thereof
    Chapter 96 - Miscellaneous manufactured articles

    Section 21 - Works of art, collectors' pieces and antiques

    Chapter 97 - Works of art, collectors' pieces and antiques

    New Schedule 4 (from 1 March 2013)

    * There are no by-laws made for items 30 and 31

    Schedule 4 (Pre 1 March 2013)

    Part I General Concessions for Prescribed Persons, Bodies, Authorities or Countries - Items 1A-16 (2012)
    Schedule 4 Part I - By-laws (1 September 2012)

    Part II General Concessions for Prescribed Classes of Goods - Items 17-34 (2012)
    Schedule 4 Part II - By-laws

    Part III/1 Other Concessions for Prescribed Goods - Items 35-51 (2012)
    Schedule 4 Part III/1 - By-laws

    Part III/2 Other Concessions for Prescribed Goods - Items 53C-End (2012)
    Schedule 4 Part III/2 - By-laws

    Schedule 5 - US originating goods

    US originating goods - 2203.00.61 to 5509.42.00
    US originating goods - 5509.51.00 to 6203.29.00
    US originating goods - 6203.31.00 to 9404.90.00

    Schedule 6 - Thai originating goods

    Thai originating goods - 1604.14.00 to 5208.29.00
    Thai originating goods - 5208.31.00 to 6006.43.00
    Thai originating goods - 6006.44.00 to 6217.90.90
    Thai originating goods - 6301.10.00 to 9404.90.00

    Schedule 7 - Chilean originating goods

    Chilean originating goods - 0806.10.00 to 5801.90.90
    Chilean originating goods - 5802.11.00 to 9404.90.00

    Schedule 8 - ASEAN-Australia-New Zealand (AANZ) originating goods

    AANZ originating goods - 2005.91.00 to 5702.49.90
    AANZ originating goods - 5702.50.90 to 9403.30.00

    Schedule 9 - Malaysian originating goods

    Malaysian originating goods - 2203.00.61 to 3826.00.20

    Schedule 10 - Korean originating goods

    Korean originating goods – 2203.00.61 to 9619.00.49

    Schedule 11 – Japanese originating goods

    Japanese originating goods – 2203.00.61 to 9619.00.49

    Schedule 12 – Chinese originating goods

    Chinese originating goods – 1202.41.00 to 9619.00.49

    Supplementary Provisions

    Supplementary Provisions