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Current tariff classification

    ​Schedule 10

    Korean originating goods

    (Sections 15 and 16 of the Customs Tariff Act 1995)

    Note: Except for the subheadings outlined in the table below, all rates are Free. The complete schedule, as originally legislated, is available at: Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014

    Item Heading or subheading in Schedule 3 # Rate
    1 2203.00.63 $10.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    2 2203.00.64 $55.83 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    3 2203.00.65 $33.11 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    3A 2203.00.66 $65.03 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    3B 2203.00.67 $43.39 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    3C 2203.00.69 $65.03 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    4 2203.00.71 $10.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    5 2203.00.72 $33.11 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    6 2203.00.79 $43.39 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    7 2203.00.91 $110.15 /L of alcohol
    8 2203.00.99 $110.15 /L of alcohol
    9 2204.10.23 $110.15 /L of alcohol
    10 2204.10.29 $110.15 /L of alcohol
    11 2204.10.83 $110.15 /L of alcohol
    12 2204.10.89 $110.15 /L of alcohol
    13 2204.21.30 $110.15 /L of alcohol
    14 2204.21.90 $110.15 /L of alcohol
    14A 2204.22.30 $110.15 /L of alcohol
    14B 2204.22.90 $110.15 /L of alcohol
    15 2204.29.30 $110.15 /L of alcohol
    16 2204.29.90 $110.15 /L of alcohol
    17 2205.10.30 $110.15 /L of alcohol
    18 2205.10.90 $110.15 /L of alcohol
    19 2205.90.30 $110.15 /L of alcohol
    20 2205.90.90 $110.15 /L of alcohol
    21 2206.00.13 $110.15 /L of alcohol
    22 2206.00.14 $110.15 /L of alcohol
    23 2206.00.21 $110.15 /L of alcohol
    24 2206.00.22 $110.15 /L of alcohol
    25 2206.00.23 $110.15 /L of alcohol
    26 2206.00.24 $110.15 /L of alcohol
    27 2206.00.52 $110.15 /L of alcohol
    28 2206.00.59 $110.15 /L of alcohol
    29 2206.00.62 $110.15 /L of alcohol
    30 2206.00.69 $110.15 /L of alcohol
    31 2206.00.72 $10.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    32 2206.00.73 $55.83 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    33 2206.00.76 $33.11 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    33A 2206.00.77 $65.03 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    33B 2206.00.78 $43.39 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    33C 2206.00.79 $65.03 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    34 2206.00.82 $10.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    35 2206.00.83 $33.11 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    36 2206.00.89 $43.39 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    37 2206.00.92 $110.15 /L of alcohol
    38 2206.00.99 $110.15 /L of alcohol
    39 2207.10.00 $110.15 /L of alcohol
    40 2207.20.10 $0.537 /L
    41 2208.20.10 $102.87 /L of alcohol
    42 2208.20.90 $110.15 /L of alcohol
    43 2208.30.00 $110.15 /L of alcohol
    44 2208.40.00 $110.15 /L of alcohol
    45 2208.50.00 $110.15 /L of alcohol
    46 2208.60.00 $110.15 /L of alcohol
    47 2208.70.00 $110.15 /L of alcohol
    48 2208.90.20 $110.15 /L of alcohol
    49 2208.90.90 $110.15 /L of alcohol
    50 2401.10.00 $2,587.90 /kg
    51 2401.20.00 $2,587.90 /kg of tobacco content
    52 2401.30.00 $2,587.90 /kg of tobacco content
    53 2402.10.20 $1.55274 /stick
    54 2402.10.80 $2,587.90 /kg of tobacco content
    55 2402.20.20 $1.55274 /stick
    56 2402.20.80 $2,587.90 /kg of tobacco content
    57 2403.11.00 $2,587.90 /kg of tobacco content
    58 2403.19.10 $1.55274 /stick
    59 2403.19.90 $2,587.90 /kg of tobacco content
    60 2403.91.00 $2,587.90 /kg of tobacco content
    61 2403.99.80 $2,587.90 /kg of tobacco content
    61A 2404.11.00 $2,587.90 /kg of tobacco content
    62 2707.10.00 $0.537 /L
    63 2707.20.00 $0.537 /L
    64 2707.30.00 $0.537 /L
    65 2707.50.00 $0.537 /L
    66 2709.00.90 $0.537 /L
    67 2710.12.61 $0.03556 /L
    68 2710.12.62 (Rate No. 001) $0.537 /L of gasoline plus
    (Rate No. 002) $0.537 /L of ethanol plus
    (Rate No. 003 $0.537 /L of other substances (if any) in the blend
    69 2710.12.69 $0.537 /L
    70 2710.12.70 $0.537 /L
    71 2710.19.16 $0.537 /L
    72 2710.19.22 (Rate No. 001) $0.537 /L of diesel plus
    (Rate No. 002) $0.537 /L of ethanol plus
    (Rate No. 003 $0.537 /L of other substances (if any) in the blend
    73 2710.19.28 $0.537 /L
    74 2710.19.40 $0.03556 /L
    75 2710.19.51 $0.537 /L
    76 2710.19.52 $0.537 /L
    77 2710.19.53 $0.537 /L
    78 2710.19.70 $0.537 /L
    79 2710.19.91 $0.142 /L
    80 2710.19.92 $0.142 /kg
    81 2710.20.00 (Rate No. 001) $0.537 /L of biodiesel plus
    (Rate No. 002) $0.537 /L of ethanol (if any) plus
    (Rate No. 003 $0.537 /L of other substances in the blend
    82 2710.91.16 $0.537 /L
    83 2710.91.22 (Rate No. 001) $0.537 /L of diesel plus
    (Rate No. 002) $0.537 /L of ethanol plus
    (Rate No. 003 $0.537 /L of other substances (if any) in the blend
    84 2710.91.28 $0.537 /L
    85 2710.91.40 $0.03556 /L
    86 2710.91.51 $0.537 /L
    87 2710.91.52 $0.537 /L
    88 2710.91.53 $0.537 /L
    89 2710.91.61 $0.03556 /L
    90 2710.91.62 (Rate No. 001) $0.537 /L of gasoline plus
    (Rate No. 002) $0.537 /L of ethanol plus
    (Rate No. 003 $0.537 /L of other substances (if any) in the blend
    91 2710.91.69 $0.537 /L
    92 2710.91.70 $0.537 /L
    93 2710.91.80 (Rate No. 001) $0.537 /L of biodiesel plus
    (Rate No. 002) $0.537 /L of ethanol (if any) plus
    (Rate No. 003 $0.537 /L of other substances in the blend
    94 2710.91.91 $0.142 /L
    95 2710.91.92 $0.142 /kg
    96 2710.99.16 $0.537 /L
    97 2710.99.22 $0.537 /L of diesel plus
    $0.537 /L of ethanol plus
    $0.537 /L of other substances (if any) in the blend
    98 2710.99.28 $0.537 /L
    99 2710.99.40 $0.03556 /L
    100 2710.99.51 $0.537 /L
    101 2710.99.52 $0.537 /L
    102 2710.99.53 $0.537 /L
    103 2710.99.61 $0.03556 /L
    104 2710.99.62 (Rate No. 001) $0.537 /L of gasoline plus
    (Rate No. 002) $0.537 /L of ethanol plus
    (Rate No. 003 $0.537 /L of other substances (if any) in the blend
    105 2710.99.69 $0.537 /L
    106 2710.99.70 $0.537 /L
    107 2710.99.80 (Rate No. 001) $0.537 /L of biodiesel plus
    (Rate No. 002) $0.537 /L of ethanol (if any) plus
    (Rate No. 003 $0.537 /L of other substances in the blend
    108 2710.99.91 $0.142 /L
    109 2710.99.92 $0.142 /kg
    110 2711.11.00 $0.368 /kg
    111 2711.12.10 $0.175 /L
    112 2711.13.10 $0.175 /L
    113 2711.21.10 $0.368 /kg
    114 2902.20.00 $0.537 /L
    115 2902.30.00 $0.537 /L
    116 2902.41.00 $0.537 /L
    117 2902.42.00 $0.537 /L
    118 2902.43.00 $0.537 /L
    119 2902.44.00 $0.537 /L
    120 3403.11.10 $0.142 /kg
    121 3403.11.90 $0.142 /L
    122 3403.19.10 $0.142 /kg
    123 3403.19.90 $0.142 /L
    124 3403.91.10 $0.142 /kg
    125 3403.91.90 $0.142 /L
    126 3403.99.10 $0.142 /kg
    127 3403.99.90 $0.142 /L
    128 3811.21.10 $0.142 /kg
    129 3811.21.90 $0.142 /L
    130 3817.00.10 $0.537 /L
    131 3819.00.00 $0.142 /L
    132 3824.99.30 (Rate No. 001) $0.537 /L of gasoline plus
    (Rate No. 002) $0.537 /L of ethanol plus
    (Rate No. 003 $0.537 /L of other substances (if any) in the blend
    133 3824.99.40 (Rate No. 001) $0.537 /L of diesel plus
    (Rate No. 002) $0.537 /L of ethanol plus
    (Rate No. 003 $0.537 /L of other substances (if any) in the blend
    134 3826.00.10 $0.537 /L
    135 3826.00.20 (Rate No. 001) $0.537 /L of biodiesel plus
    (Rate No. 002) $0.537 /L of ethanol (if any) plus
    (Rate No. 003 $0.537 /L of other substances in the blend
    224 5702.31.00 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    225 5702.39.10 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    226 5702.39.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    227 5702.41.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    228 5702.49.10 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    229 5702.49.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    230 5702.50.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    231 5702.91.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    232 5702.92.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    233 5702.99.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    234 5703.10.00 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    237 5703.90.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    238 5704.10.10 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    238A 5704.20.10 From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    239 5704.90.10 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    240 5705.00.10 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    241 5705.00.90 From 12 December 2014: 5%
    From 1 January 2017: 4%
    From 1 January 2018: 3%
    From 1 January 2019: 2%
    From 1 January 2020: 1%
    From 1 January 2021: Free
    362 6203.11.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    363 6203.12.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    364 6203.19.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    365 6203.22.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    366 6203.23.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    367 6203.29.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    368 6203.31.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    369 6203.32.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    370 6203.33.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    371 6203.39.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    372 6203.41.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    373 6203.42.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    374 6203.43.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    375 6203.49.00 From 12 December 2014: 10%
    From 1 January 2017: 8%
    From 1 January 2018: 6%
    From 1 January 2019: 4%
    From 1 January 2020: 2%
    From 1 January 2021: Free
    ​

    Footnote
    V.45​

    Operative 1/9​/2026​​

    For each component of the blend, the Import Declaration is to show the rate number, shown in brackets, the statistical code and the relevant volume in litres. Statistical codes for each tariff classification are set out in Schedule 3.

    # Unless otherwise indicated rates for Korean originating goods are Free.



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