Schedule 3 - Section XVII
# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.
The SG rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.
Unless otherwise indicated general rate applies for CA.
Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.
DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.
DCT denotes the rate for HK, KR, SG and TW.
If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.
From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.
From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.