Loading

Current tariff classification

​​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 fifth 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 2017
  • legislative and statistical code changes that commenced after 1 January 2017

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 eighteen Schedules.

Schedule 1is a list of countries and places whose originating goods may receive a preferential rate of duty.
Schedule 2contains the Interpretative Rules for classifying goods in Schedule 3.
Schedule 3is 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 4lists those classes of goods for which a concessional rate of duty applies.
Schedule 4ais 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.
Schedule 5is 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 6is 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 6Ais 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.
Schedule 7is 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 8is 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 8Ais 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.
Schedule 8Bis 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.
Schedule 9is 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 9Ais 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.
Schedule 10is 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 11is 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 12is 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.
Schedule 13is 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.

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.