Loading
pop-up content starts
pop-up content ends

Current tariff classification

    ​​​​​Schedule 14 - Subheadings 0405.20.00 to 3827.90.90


    Regional Comprehensive Economic Partnership (RCEP) originating goods

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


    Schedule 14 is provided on three web pages for ease of access:​


    ​​

    ​

    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 (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021

    Schedule 14 - Subheadings 0405.20.00 to 3827.90.90
    Item Heading or subheading in Schedule 3 Rate #
    1 0405.20.00 From 1 January 2022: 3%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    2 0511.99.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    3 0714.50.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    4 0802.11.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 July 2026 Free
    5 0806.10.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 July 2026 Free
    6 0806.20.00 From 1 January 2022: 5%
    7 1105.20.00 From 1 January 2022: 5%
    From 1 January 2032 4%
    From 1 January 2034 3%
    From 1 January 2037 2%
    From 1 January 2039 1%
    From 1 January 2041 Free
    8 1202.30.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    9 1202.41.00 From 1 January 2022: 5%
    From 1 July 2024: Free
    10 1202.42.00 From 1 January 2022: 5%
    From 1 January 2032 4%
    From 1 January 2034 3%
    From 1 January 2037 2%
    From 1 January 2039 1%
    From 1 January 2041 Free
    11 1212.21.10 From 1 January 2022: 4%
    From 1 January 2023 2%
    From 1 January 2024 Free
    12 1302.19.10 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    13 1514.11.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    14 1514.91.00 From 1 January 2022: 4%
    From 1 January 2025 3%
    From 1 January 2028 2%
    From 1 January 2031 1%
    From 1 January 2036 Free
    15 1515.11.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    16 1515.29.00 From 1 January 2022: 2%
    From 1 January 2023 1%
    From 1 January 2024 Free
    17 1518.00.10 From 1 January 2022: 2%
    From 1 January 2023 1%
    From 1 January 2024 Free
    18 1601.00.00 From 1 January 2022: 2%
    From 1 January 2023 1%
    From 1 January 2024 Free
    19 1602.10.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    20 1602.42.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    21 1904.30.00 From 1 January 2022: 3%
    From 1 January 2024: 2%
    From 1 July 2024: Free
    22 1905.90.00 From 1 January 2022: 5%
    From 1 January 2032 4%
    From 1 January 2034 3%
    From 1 January 2037 2%
    From 1 January 2039 1%
    From 1 January 2041 Free
    23 2001.10.00 From 1 January 2022: 2%
    From 1 January 2023 1%
    From 1 January 2024 Free
    24 2001.90.10 From 1 January 2022: 2%
    From 1 January 2023 1%
    From 1 January 2024 Free
    25 2005.10.00 From 1 January 2022: 5%
    26 2005.91.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 July 2026 Free
    27 2005.99.00 From 1 January 2022: 4%
    From 1 January 2025 3%
    From 1 January 2028 2%
    From 1 January 2031 1%
    From 1 January 2036 Free
    28 2006.00.20 From 1 January 2022: 4%
    From 1 July 2024: Free
    29 2006.00.39 From 1 January 2022: 4%
    From 1 January 2025 3%
    From 1 July 2026 Free
    30 2008.40.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    31 2008.50.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    32 2008.70.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    33 2008.93.00 From 1 January 2022: 2%
    From 1 January 2023 1%
    From 1 January 2024 Free
    34 2009.12.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    35 2009.21.00 From 1 January 2022: 4%, or, if lower, $0.45/kg TSS
    From 1 January 2024 3%, or, if lower, $0.45/kg TSS
    From 1 January 2026 2%, or, if lower, $0.45/kg TSS
    From 1 January 2028 Free
    36 2009.29.00 From 1 January 2022: 4%, or, if lower, $0.45/kg TSS
    From 1 January 2024 3%, or, if lower, $0.45/kg TSS
    From 1 January 2026 2%, or, if lower, $0.45/kg TSS
    From 1 January 2028 Free
    37 2009.31.20 From 1 January 2022: 4%
    From 1 January 2025 3%
    From 1 July 2026 Free
    38 2009.31.90 From 1 January 2022: 5%, or, if lower, $0.45/kg TSS
    39 2009.39.20 From 1 January 2022: 4%
    From 1 January 2025 3%
    From 1 January 2028 2%
    From 1 January 2031 1%
    From 1 January 2036 Free
    40 2009.39.90 From 1 January 2022: 5%, or, if lower, $0.45/kg TSS
    41 2009.50.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 July 2026 Free
    42 2009.61.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    43 2009.81.00 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    44 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
    45 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
    46 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
    47 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
    48 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
    49 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
    50 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
    51 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
    52 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
    53 2203.00.91 $110.15 /L of alcohol
    54 2203.00.99 $110.15 /L of alcohol
    55 2204.10.21 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    56 2204.10.23 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    57 2204.10.29 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    58 2204.10.81 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    59 2204.10.83 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    60 2204.10.89 $110.15 /L of alcohol
    61 2204.21.10 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    62 2204.21.30 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    63 2204.21.90 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    64 2204.22.10 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    65 2204.22.30 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    66 2204.22.90 From 1 January 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    67 2204.29.10 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    68 2204.29.30 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    69 2204.29.90 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    70 2204.30.90 From 1 January 2022: 4%
    From 1 January 2025 3%
    From 1 January 2028 2%
    From 1 January 2031 1%
    From 1 January 2036 Free
    71 2205.10.10 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    72 2205.10.30 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    73 2205.10.90 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    74 2205.90.10 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    75 2205.90.20 From 1 January 2022: 4%
    From 1 January 2024 3%
    From 1 January 2026 2%
    From 1 January 2028 Free
    76 2205.90.30 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    77 2205.90.90 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    78 2206.00.13 $110.15 /L of alcohol
    79 2206.00.14 $110.15 /L of alcohol
    80 2206.00.21 5%, and $110.15 /L of alcohol
    From 1 January 2032: 4%, and $110.15 /L of alcohol
    From 1 January 2034: 3%, and $110.15 /L of alcohol
    From 1 January 2037: 2%, and $110.15 /L of alcohol
    From 1 January 2039: 1%, and $110.15 /L of alcohol
    From 1 January 2041: $110.15 /L of alcohol
    81 2206.00.22 5%, and 110.15 /L of alcohol
    From 1 January 2032: 4%, and $110.15 /L of alcohol
    From 1 January 2034: 3%, and $110.15 /L of alcohol
    From 1 January 2037: 2%, and $110.15 /L of alcohol
    From 1 January 2039: 1%, and $110.15 /L of alcohol
    From 1 January 2041: $110.15 /L of alcohol
    82 2206.00.23 5%, and $110.15 /L of alcohol
    From 1 January 2032: 4%, and $110.15 /L of alcohol
    From 1 January 2034: 3%, and $110.15 /L of alcohol
    From 1 January 2037: 2%, and $110.15 /L of alcohol
    From 1 January 2039: 1%, and $110.15 /L of alcohol
    From 1 January 2041: $110.15 /L of alcohol
    83 2206.00.24 5%, and $110.15 /L of alcohol
    From 1 January 2032: 4%, and $110.15 /L of alcohol
    From 1 January 2034: 3%, and $110.15 /L of alcohol
    From 1 January 2037: 2%, and $110.15 /L of alcohol
    From 1 January 2039: 1%, and $110.15 /L of alcohol
    From 1 January 2041: $110.15 /L of alcohol
    84 2206.00.41 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    85 2206.00.42 From 1 January 2022: 4%
    From 1 January 2025: 3%
    From 1 January 2028: 2%
    From 1 January 2031: 1%
    From 1 January 2036: Free
    86 2206.00.51 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    87 2206.00.52 5%, and $110.15 /L of alcohol
    From 1 January 2032: 4%, and $110.15 /L of alcohol
    From 1 January 2034: 3%, and $110.15 /L of alcohol
    From 1 January 2037: 2%, and $110.15 /L of alcohol
    From 1 January 2039: 1%, and $110.15 /L of alcohol
    From 1 January 2041: $110.15 /L of alcohol
    88 2206.00.59 $110.15 /L of alcohol
    89 2206.00.61 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    90 2206.00.62 From 3 August 2026: 3%, and $110.15 /L of alcohol
    From 1 January 2028: 2%, and $110.15 /L of alcohol
    From 1 January 2031: 1%, and $110.15 /L of alcohol
    From 1 January 2036: $110.15 /L of alcohol
    91 2206.00.69 $110.15 /L of alcohol
    92 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
    93 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
    94 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
    95 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
    96 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
    97 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
    98 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
    99 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
    100 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
    101 2206.00.92 $110.15 /L of alcohol
    102 2206.00.99 $110.15 /L of alcohol
    103 2207.10.00 $110.15 /L of alcohol
    104 2207.20.10 From 3 August 2026: 2%, and $0.537 /L
    From 1 January 2028: $0.537 /L
    105 2207.20.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    106 2208.20.10 From 3 August 2026: 2%, and $102.87 /L of alcohol
    From 1 January 2028: $102.87 /L of alcohol
    107 2208.20.90 From 3 August 2026: 2%, and $110.15 /L of alcohol
    From 1 January 2028: $110.15 /L of alcohol
    108 2208.30.00 $110.15 /L of alcohol
    109 2208.40.00 $110.15 /L of alcohol
    110 2208.50.00 $110.15 /L of alcohol
    111 2208.60.00 $110.15 /L of alcohol
    112 2208.70.00 $110.15 /L of alcohol
    113 2208.90.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    114 2208.90.20 $110.15 /L of alcohol
    115 2208.90.90 $110.15 /L of alcohol
    116 2401.10.00 $2,587.90 /kg
    117 2401.20.00 $2,587.90 /kg of tobacco content
    118 2401.30.00 $2,587.90 /kg of tobacco content
    119 2402.10.20 $1.55274 /stick
    120 2402.10.80 $2,587.90 /kg of tobacco content
    121 2402.20.20 $1.55274 /stick
    122 2402.20.80 $2,587.90 /kg of tobacco content
    123 2403.11.00 $2,587.90 /kg of tobacco content
    124 2403.19.10 $1.55274 /stick
    125 2403.19.90 $2,587.90 /kg of tobacco content
    126 2403.91.00 $2,587.90 /kg of tobacco content
    127 2403.99.80 $2,587.90 /kg of tobacco content
    127A 2404.11.00 $2,587.90 /kg of tobacco content
    128 2515.11.00 From 1 January 2022: 4%
    From 1 January 2025: 3%
    From 1 January 2028: 2%
    From 1 January 2031: 1%
    From 1 January 2036: Free
    129 2516.20.20 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    130 2523.30.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    131 2525.10.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    132 2705.00.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    133 2707.10.00 $0.537 /L
    134 2707.20.00 $0.537 /L
    135 2707.30.00 $0.537 /L
    136 2707.50.00 $0.537 /L
    137 2707.99.10 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    138 2709.00.90 $0.537 /L
    139 2710.12.61 $0.03556 /L
    140 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
    141 2710.12.69 $0.537 /L
    142 2710.12.70 $0.537 /L
    143 2710.19.16 $0.537 /L
    144 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
    145 2710.19.28 $0.537 /L
    146 2710.19.40 $0.03556 /L
    147 2710.19.51 $0.537 /L
    148 2710.19.52 $0.537 /L
    149 2710.19.53 $0.537 /L
    150 2710.19.70 $0.537 /L
    151 2710.19.91 $0.142 /L
    152 2710.19.92 $0.142 /kg
    153 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
    154 2710.91.16 $0.537 /L
    155 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
    156 2710.91.28 $0.537 /L
    157 2710.91.40 $0.03556 /L
    158 2710.91.51 $0.537 /L
    159 2710.91.52 $0.537 /L
    160 2710.91.53 $0.537 /L
    161 2710.91.61 $0.03556 /L
    162 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
    163 2710.91.69 $0.537 /L
    164 2710.91.70 $0.537 /L
    165 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
    166 2710.91.91 $0.142 /L
    167 2710.91.92 $0.142 /kg
    168 2710.99.16 $0.537 /L
    169 2710.99.22 (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
    170 2710.99.28 $0.537 /L
    171 2710.99.40 $0.03556 /L
    172 2710.99.51 $0.537 /L
    173 2710.99.52 $0.537 /L
    174 2710.99.53 $0.537 /L
    175 2710.99.61 $0.03556 /L
    176 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
    177 2710.99.69 $0.537 /L
    178 2710.99.70 $0.537 /L
    179 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
    180 2710.99.91 $0.142 /L
    181 2710.99.92 $0.142 /kg
    182 2711.11.00 $0.368 /kg
    183 2711.12.10 $0.175 /L
    184 2711.13.10 $0.175 /L
    185 2711.21.10 $0.368 /kg​
    186 2818.10.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026 Free
    187 2833.21.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    188 2835.26.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    189 2840.30.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    190 2841.50.90 From 1 January 2022: 5%
    191 2847.00.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    192 2852.10.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    193 2852.10.20 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    194 2852.90.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    195 2902.20.00 $0.537 /L
    196 2902.30.00 $0.537 /L
    197 2902.41.00 $0.537 /L
    198 2902.42.00 $0.537 /L
    199 2902.43.00 $0.537 /L
    200 2902.44.00 $0.537 /L
    201 2903.73.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    202 2903.74.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    203 2903.75.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    204 2903.79.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026: Free
    205 2905.31.00 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    206 2907.11.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    207 2909.44.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    208 2909.49.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    209 2909.50.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    210 2912.11.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    211 2912.12.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    212 2912.60.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    213 2914.40.10 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    214 2915.36.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    215 2915.39.20 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    216 2915.39.90 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    217 2918.91.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    218 2921.43.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    219 2937.50.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    220 2940.00.10 From 1 January 2022: 4%
    From 1 January 2025: 3%
    From 1 January 2028: 2%
    From 1 January 2031: 1%
    From 1 January 2036: Free
    221 3002.13.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    222 3002.14.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    223 3002.15.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    224 3006.10.11 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    225 3006.10.12 From 1 January 2022: 4%
    From 1 January 2025: 3%
    From 1 January 2028: 2%
    From 1 January 2031: 1%
    From 1 January 2036: Free
    226 3006.10.14 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    227 3006.10.19 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    228 3006.10.21 From 1 January 2022: 5%
    From 1 January 2032: 4%
    From 1 January 2034: 3%
    From 1 January 2037: 2%
    From 1 January 2039: 1%
    From 1 January 2041: Free
    229 3006.10.22 From 1 January 2022: 5%
    From 1 July 2024: Free
    230 3006.10.29 From 1 January 2022: 4%
    From 1 January 2025: 3%
    From 1 January 2028: 2%
    From 1 January 2031: 1%
    From 1 January 2036: Free
    231 3006.92.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    232 3006.92.20 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    233 3006.92.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    234 3204.12.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    235 3204.13.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    235A 3204.18.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    236 3204.19.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    237 3204.20.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    238 3211.00.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    239 3212.10.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    240 3302.10.12 From 1 January 2022: 4%
    From 1 January 2025: 3%
    From 1 January 2028: 2%
    From 1 January 2031: 1%
    From 1 January 2036: Free
    241 3403.11.10 $0.142 /kg
    242 3403.11.90 $0.142 /L
    243 3403.19.10 $0.142 /kg
    244 3403.19.90 $0.142 /L
    245 3403.91.10 $0.142 /kg
    246 3403.91.90 $0.142 /L
    247 3403.99.10 $0.142 /kg
    248 3403.99.90 $0.142 /L
    249 3601.00.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    250 3702.10.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    251 3702.32.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026: Free
    252 3702.39.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    253 3702.41.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    254 3702.42.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026: Free
    255 3702.52.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    256 3702.53.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    257 3702.54.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    258 3702.96.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    259 3705.00.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    260 3707.10.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 July 2024: Free
    261 3806.30.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    262 3808.52.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026: Free
    263 3808.59.90* From 1 January 2022: 4%
    (*prescribed goods only) From 1 January 2024: 3%
    *Goods prescribed for the purposes of item 263 of Schedule 14 are: From 1 January 2026: 2%
    "The following:
    (a) goods containing one or more of the substances specified in Subheading Note 1 to Chapter 38 of the Act, other than goods containing alachlor (ISO), aldicarb (ISO), azinphos‑methyl (ISO), carbofuran (ISO), endosulfan (ISO), perfluorooctane sulphonic acid and its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or trichlorfon (ISO);
    (b) goods that are herbicides, anti‑sprouting products, plant‑growth regulators or insecticides (other than camphor, fly‑papers and mosquito spirals and coils) containing alachlor (ISO), aldicarb (ISO), azinphos‑methyl (ISO), carbofuran (ISO), endosulfan (ISO), perfluorooctane sulphonic acid and its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or trichlorfon (ISO)"
    From 1 July 2026: Free
    Other
    (Rate No. 003) From 1 January 2022: Free
    264 3808.59.90*
    (*prescribed goods only)
    From 1 January 2022: 2%
    *Goods prescribed for the purposes of item 264 of Schedule 14 are: From 1 January 2023: 1%
    Fungicides containing alachlor (ISO), aldicarb (ISO), azinphos‑methyl (ISO), carbofuran (ISO), endosulfan (ISO), perfluorooctane sulphonic acid and its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or trichlorfon (ISO) From 1 January 2024: Free
    Other
    (Rate No. 003) From 1 January 2022: Free
    265 3808.61.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026: Free
    266 3808.62.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    267 3808.69.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    268 3808.91.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    269 3808.92.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    270 3808.93.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    271 3811.21.10 $0.142 /kg
    272 3811.21.90 $0.142 /L
    273 3815.11.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    274 3815.19.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    275 3817.00.10 $0.537 /L
    276 3819.00.00 $0.142 /L
    277 3822.11.21 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    277A 3822.12.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    277B 3822.12.40* From 1 January 2022: 4%
    (* prescribed goods only) From 1 January 2024: 3%
    *Goods prescribed for the purposes of item 277B of Schedule 14 are: From 1 January 2026: 2%
    Goods that are not on a backing of plastics From 1 January 2028: Free
    Other
    (Rate No. 002) From 1 January 2022: Free
    277C 3822.19.10 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    277D 3822.19.40*
    (*prescribed goods only)
    From 1 January 2022: 4%
    *Goods prescribed for the purposes of item 277D of Schedule 14 are: From 1 January 2024: 3%
    Goods that are not on a backing of plastics From 1 January 2026: 2%
    From 1 July 2026: Free
    Other
    (Rate No. 002) From 1 January 2022: Free
    278 3823.19.00 From 1 January 2022: 2%
    From 1 January 2023: 1%
    From 1 January 2024: Free
    284 3824.81.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    285 3824.82.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026: Free
    286 3824.83.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    287 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
    288 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
    289 3825.10.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    290 3825.20.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    291 3825.30.11 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    292 3825.30.19 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    293 3825.30.20 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    294 3825.30.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    295 3825.41.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    296 3825.49.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    297 3825.50.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    298 3825.61.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    299 3825.69.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    300 3825.90.00 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    301 3826.00.10 $0.537 /L
    302 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
    302A 3827.12.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    302B 3827.13.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    302C 3827.14.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 January 2028: Free
    302D 3827.40.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026: Free
    302E 3827.90.90 From 1 January 2022: 4%
    From 1 January 2024: 3%
    From 1 January 2026: 2%
    From 1 July 2026: Free
    ​

    Footnote
    Footnote

    V. 26​

    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.

    Refer to notes under Chapter 27 Additional Note 2 and Additional Note 6, in Schedule 3, for information on conversion factors relating to LPG and CNG.

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















    ​