Current tariff classification
This is the online version of the current Combined Australian Customs Tariff Nomenclature and Statistical Classification or 'Working Tariff'. It contains:
- the tariff changes from the World Customs Organization sixth review of the International Convention on the Harmonized Commodity Description and Coding System, commonly referred to as the Harmonized System
- changes to the statistical codes in Schedule 3 that also commenced on 1 January 2022
- legislative and statistical code changes that commenced after 1 January 2022
You can find tariff classifications in Schedule 3.
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 (Customs Tariff Act). 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.
The Customs Tariff Act has twenty Schedules. (Schedule 1 in the list below is from the Customs Tariff Regulations 2004).
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Schedule 1 | is a list of countries and places whose originating goods may receive a preferential rate of duty. |
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Schedule 2 | contains the Interpretative Rules for classifying goods in Schedule 3. |
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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. |
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Schedule 4 | lists those classes of goods for which a concessional rate of duty applies.
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Schedule 4a | is a list of tariff classifications under which Singaporean-originating goods are not entitled to a free rate of duty and the duty rates which apply. |
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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. |
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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. |
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Schedule 6A | is a list of tariff classifications under which Peruvian-originating goods are not entitled to a free rate of duty and the duty rates which apply. |
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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. |
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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. |
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Schedule 8A | is a list of tariff classifications under which Pacific Island originating goods are not entitled to a free rate of duty and the duty rates which apply. |
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Schedule 8B | is a list of tariff classifications under which Trans-Pacific Partnership originating goods are not entitled to a free rate of duty and the duty rates which apply. |
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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. |
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Schedule 9A | is a list of tariff classifications under which Indonesian originating goods are not entitled to a free rate of duty and the duty rates which apply. |
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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.
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Schedule 10A | is a list of tariff classifications under which Indian originating goods are not entitled to a free rate of duty and the duty rates which apply.
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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. |
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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. |
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Schedule 13 | is a list of tariff classifications under which Hong Kong originating goods are not entitled to a free rate of duty and the duty rates which apply. |
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Schedule 14 | is a list of tariff classifications under which Regional Comprehensive Economic Partnership (RCEP) originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 14 - Subheadings 0405.20.00 to 3827.90.90
Schedule 14 - Subheadings 3901.10.00 to 6505.00.10
Schedule 14 - Subheadings 6802.21.00 to 9619.00.49
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Schedule 15 | is a list of tariff classifications under which UK 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, subject to additional conditions set out in departmental by-laws. Links to the by-laws are included on the Schedule 4 page. The by-laws are published in the Schedule of Concessional Instruments, Part 2.
Item 50 in Schedule 4 makes provision for a Tariff Concession Order (TCO) to apply to specified goods. Links to TCOs are included in Schedule 3. TCOs are published in the Schedule of Concessional Instruments, Part 1.
