Loading
pop-up content starts
pop-up content ends

Current tariff classification

    Schedule 1

    Classes of countries and places in relation to which special rates apply


    *Notes for the table on the Entry into Force Date for the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA):

    This table lists the ten ASEAN Member States and New Zealand and their abbreviations.

    Goods that are AANZ originating goods imported from the above countries, for which a date and Gazette details appear in the above table, qualify for preferential rates of duty on and from the indicated date of entry into force of the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) for that country, if they meet the provisions of Division 1G of Part VIII of the Customs Act 1901.

    Further information on eligibility for preferential rates of duty is available from Australian Customs Notice 2009/44. Australian Customs Notice 2009/51 provides information on entry into force of the AANZFTA.

    Where applicable, rates of duty for AANZ originating goods are set out in Schedule 8 of the Customs Tariff Act 1995 (the Tariff Act). Where no rate of duty is specified for a particular tariff classification, the rate for AANZ originating goods is Free.

    This table is not part of the Tariff Act but has been included in the Customs Tariff Working Pages for the information of importers. The Department will update the table as required.


    Part 1
    Forum Island Countries
    Part 2
    Least Developed Countries
    Part 3
    Developing Countries subject to DC rates of duty
    Part 4
    Developing Countries subject to DCS rates of duty
    Part 5
    Developing Countries subject to DCT rates of duty

    Part 1 - Forum Island Countries

    Countries that are Forum Island Countries
    CountryAbbreviation
    Cook IslandsCK
    FijiFJ
    KiribatiKI
    Marshall Islands, Republic ofMH
    Micronesia, Federated States ofFM
    NauruNR
    NiueNU
    Papua New GuineaPG
    SamoaWS
    Solomon IslandsSB
    TongaTO
    TuvaluTV
    VanuatuVU

    Part 2 - Least Developed Countries

    Division 1 - Countries that are Least Developed Countries
    CountryAbbreviation
    AfghanistanAF
    AngolaAO
    BangladeshBD
    BeninBJ
    BhutanBT
    Burkina FasoBF
    BurundiBI
    CambodiaKH
    Cape VerdeCV
    Central African RepublicCF
    ChadTD
    ComorosKM
    Congo, Democratic Republic ofCD
    DjiboutiDJ
    Equatorial GuineaGQ
    EritreaER
    EthiopiaET
    GambiaGM
    GuineaGN
    Guinea-BissauGW
    HaitiHT
    KiribatiKI
    Lao People’s Democratic
    Republic
    LA
    LesothoLS
    LiberiaLR
    MadagascarMG
    MalawiMW
    MaldivesMV
    MaliML
    MauritaniaMR
    MozambiqueMZ
    Myanmar, Union ofMM
    NepalNP
    NigerNE
    RwandaRW
    SamoaWS
    Sao Tome and PrincipeST
    SenegalSN
    Sierra LeoneSL
    Solomon IslandsSB
    SomaliaSO
    SudanSD
    Tanzania, United Republic ofTZ
    TogoTG
    TuvaluTV
    UgandaUG
    VanuatuVU
    Yemen, Republic ofYE
    ZambiaZM

    Division 2 - Other countries and places that are treated as Least Developed Countries
    Country or PlaceAbbreviation
    East Timor (Timor-Leste)TL

    Part 3 - Developing Countries subject to DC rates of duty

    Division 1 - Countries subject to DC rates of duty
    CountryAbbreviation
    AfghanistanAF
    AngolaAO
    BangladeshBD
    BeninBJ
    BhutanBT
    BotswanaBW
    Burkina FasoBF
    BurundiBI
    CambodiaKH
    Cape VerdeCV
    Central African RepublicCF
    ChadTD
    ComorosKM
    Congo, Democratic Republic ofCD
    Cook IslandsCK
    DjiboutiDJ
    East Timor (Timor-Leste)TL
    Equatorial GuineaGQ
    EritreaER
    EthiopiaET
    FijiFJ
    GambiaGM
    GuineaGN
    Guinea-BissauGW
    HaitiHT
    KiribatiKI
    Lao People’s Democratic
    Republic
    LA
    LesothoLS
    LiberiaLR
    MadagascarMG
    MalawiMW
    MaldivesMV
    MaliML
    Marshall Islands, Republic ofMH
    MauritaniaMR
    Micronesia, Federated States ofFM
    MozambiqueMZ
    Myanmar, Union ofMM
    NamibiaNA
    NauruNR
    NepalNP
    NigerNE
    NiueNU
    PalauPW
    Papua New GuineaPG
    RwandaRW
    SamoaWS
    Sao Tome and PrincipeST
    SenegalSN
    Sierra LeoneSL
    Solomon IslandsSB
    SomaliaSO
    SudanSD
    Tanzania, United Republic ofTZ
    TogoTG
    TongaTO
    TuvaluTV
    UgandaUG
    VanuatuVU
    Yemen, Republic ofYE
    ZambiaZM

    Division 2 - Places subject to DC rates of duty
    PlaceAbbreviation
    American SamoaAS
    French PolynesiaPF
    GuamGU
    Mariana IslandsMP
    New CaledoniaNC
    Pitcairn IslandPN
    Tokelau IslandsTK
    Wallis and Futuna IslandsWF

    Part 4 - Developing Countries subject to DCS rates of duty

    Division 1 - Countries subject to DCS rates of duty
    CountryAbbreviation
    AlbaniaAL
    AlgeriaDZ
    Antigua and BarbudaAG
    ArgentinaAR
    BahamasBS
    BarbadosBB
    BahrainBH
    BelizeBZ
    BoliviaBO
    Bosnia and HerzegovinaBA
    BrazilBR
    Brunei DarussalamBN
    BulgariaBG
    CameroonCM
    ChileCL
    China, People’s Republic ofCN
    ColombiaCO
    CongoCG
    Costa RicaCR
    Cote d’IvoireCI
    CroatiaHR
    CubaCU
    CyprusCY
    Czech RepublicCZ
    DominicaDM
    Dominican RepublicDO
    EcuadorEC
    EgyptEG
    El SalvadorSV
    GabonGA
    GhanaGH
    GrenadaGD
    GuatemalaGT
    GuyanaGY
    HondurasHN
    HungaryHU
    IndiaIN
    IndonesiaID
    IranIR
    IraqIQ
    IsraelIL
    JamaicaJM
    JordanJO
    KenyaKE
    Korea, Democratic People’s Republic ofKP
    Korea, Republic ofKR
    KuwaitKW
    LebanonLB
    Libyan Arab JamahiriyaLY
    MalaysiaMY
    MaltaMT
    MauritiusMU
    MexicoMX
    MongoliaMN
    MoroccoMA
    NicaraguaNI
    NigeriaNG
    OmanOM
    PakistanPK
    PanamaPA
    ParaguayPY
    PeruPE
    PhilippinesPH
    PolandPO
    QatarQA
    RomaniaRO
    St Christopher and NevisKN
    St LuciaLC
    St Vincent and the GrenadinesVC
    Saudi ArabiaSA
    SerbiaRS
    SeychellesSC
    SingaporeSG
    Slovak RepublicSK
    SloveniaSI
    Sri LankaLK
    SurinameSR
    SwazilandSZ
    Syrian Arab RepublicSY
    ThailandTH
    Trinidad and TobagoTT
    TunisiaTN
    TurkeyTR
    United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)AE
    UruguayUY
    VenezuelaVE
    Vietnam, Socialist Republic ofVN
    ZimbabweZW

    Division 2 - Places subject to DCS rates of duty
    PlaceAbbreviation
    AnguillaAI
    BermudaBM
    British Indian Ocean TerritoryIO
    British Virgin IslandsVG
    Cayman IslandsKY
    Falkland IslandsFK
    Former Yugoslav Republic Of MacedoniaMK
    GibraltarGI
    Hong KongHK
    Johnston IslandXA
    MacaoMO
    Midway IslandsXB
    MontserratMS
    Netherlands AntillesAN
    South Georgia and the South Sandwich IslandsGS
    St HelenaSH
    St Pierre and MiquelonPM
    Taiwan ProvinceTW
    Territories administered by the Palestinian AuthorityPS
    Turks and Caicos IslandsTC
    Virgin Islands of the United StatesVI
    Wake IslandWK

    Part 5 - Developing Countries subject to DCT rates of duty

    Division 1 - Countries subject to DCT rates of duty
    CountryAbbreviation
    SingaporeSG
    Korea, Republic ofKR
    Division 2 - Places subject to DCT rates of duty
    PlaceAbbreviation
    Hong KongHK
    Taiwan ProvinceTW



    Footnote
    Operative 1/7/17 - As of this date the Lists of Countries and Places for which Preferential Rates Apply have been repealed from the Customs Tariff Act 1995 and simultaneously re-enacted in t​​he Customs Tariff Regulations 2004.