Current tariff classification

Notes.

1. This Chapter does not cover:
   1.  Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in 2711;
   2. Medicaments of 3003 or 3004; or
   3. Mixed unsaturated hydrocarbons of 3301, 3302 or 3805​.
      
2. References in 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
   
   However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300 ºC, after conversion to 101.3 kPa when a reduced-pressure distillation method is used (Chapter 39).
   
3. For the purposes of 2710, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
   1. Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
   2. Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
   3. Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes.

1. For the purposes of 2701.11.00, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
   
2. For the purposes of 2701.12.00, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.
   
3. For the purposes of 2707.10.00, 2707.20.00, 2707.30.00 and 2707.40.00, "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene" apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
   
4. For the purposes of 2710.12 "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210^oC according to the ISO 3405 method (equivalent to the ASTM D 86 method).
   
5. For the purposes of the subheadings of 2710, "biodiesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

Additional Notes


1. For the purposes of 2710.19.53, 2710.91.53 and 2710.99.53, the physical characteristics of fuel oil are:
   1. a density equal to or greater than 920.0 kg/m³ at 15 ºC as determined by either ASTM D1298 or ASTM D4052; and
   2. a carbon residue, on the whole sample, of at least 2.0% mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and
   3. a minimum kinematic viscosity of 10 centistokes (mm² per second) at 50 ºC as determined by ASTM D445.
2. For the purposes of 2711.12.10 and 2711.13.10, LPG means:
   1. liquid propane; or
   2. a liquid mixture of propane and butane; or
   3. a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
   4. a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
      

   (The following paragraphs relating to conversion factors for liquefied petroleum gas (LPG) are not contained in the Customs Tariff Act 1995 but are provided for the information of importers of this product.

   Division 2 of Part 17 of the Customs Regulation 2015 provides the following arrangements for the conversion of a quantity of LPG from kilograms to litres. This conversion factor has not been coded into the Integrated Cargo System and importers must make the calculation, when required.

   Division 2 - Conversion of measurements of LPG
   1. For the purposes of the Customs Acts and for determining a person’s liability to pay duty, a quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG if the quantity of LPG:
      1. is entered for home consumption as a quantity measured in kilograms; and
      2. is not measured using volumetric measurement equipment to calculate the amount of duty; the quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG.
   2. If:
      1. a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and
      2. the person proposes to deal with another quantity of LPG in the same financial year, for the same purpose in the same financial year, using the other unit of measurement;
      the Collector is not required to accept the other unit of measurement, but may give the person permission to use the other unit.)
4. For the purposes of 2707.99.10, "phenols" apply to products which contain more than 50% by weight of phenols.
5. For the purposes of 2711.21.10, CNG means natural gas compressed for use as fuel for a motor vehicle other than:
   1. a motor vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads; and
   2. a motor vehicle that is of a kind prescribed by the regulations for the purposes of this paragraph.
6. For the purposes of 2711.21.10, the weight in kilograms of a quantity of CNG must be worked out in the way (if any) prescribed by the regulations for the purposes of this Note.
   

   (The following paragraphs relating to conversion factors for compressed natural gas (CNG) are not contained in the Customs Tariff Act 1995 but are provided for the information of importers of this product.
   Division 2 of Part 17 of the Customs Regulation 2015 provides the following arrangements for the conversion of a quantity of compressed natural gas from megajoules to kilograms. This conversion factor has not been coded into the Integrated Cargo System and importers must make the calculation, when required.
   

   Division 2 - Conversion of measurements of compressed natural gas
   3. For the purposes of the Customs Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.)