2017 tariff classification

Disclaimer

These tariff classifications and duty rates were superseded on 1 January 2022. The current tariff classifications, import statistical codes and customs duty rates are available on the Current tariff classification page.

This version of the service document known as the Combined Australian Customs Tariff Nomenclature and Statistical Classification, or 'Working Tariff', was current at 31 December 2021. It is based on the 2017 Harmonized Commodity Description and Coding System, which commenced on 1 January 2017 and contained the tariff changes resulting from the World Customs Organisation's fifth review of the International Convention on the Harmonized Commodity Description and Coding System.

The Working Tariff is comprised of Schedule 1 of the Customs Tariff Regulations 2004 and 17 Schedules of the Customs Tariff Act 1995.

For the version of the Working Tariff that was based on the 2012 Harmonized Commodity Description and Coding System and commenced on 1 January 2012, see 2012 Tariff Classification.

Customs Tariff Regulations 2004

Schedule 1 is a list of countries and places whose originating goods may receive a preferential rate of duty.

Customs Tariff Act 1995

Schedule 2 contains the Interpretative Rules for classifying goods in Schedule 3.
Schedule 3 is the list of tariff classifications and applicable rates of duty. Schedule 3 is divided into 21 sections and 97 chapters. The sections and chapters in Schedule 3 also contain legal Notes, including Australian Additional Notes that make legal direction about the classification of some goods, and must be used where relevant.
In addition to legislated tariff classifications, descriptions and duty rates, the Working Tariff document for this Schedule also contains import statistical codes and changes to these codes made by the Australian Bureau of Statistics.
Schedule 4 lists those classes of goods for which a concessional rate of duty applies.
Concessional items in Schedule 4 are, in some cases, further conditioned by by-laws. For ease of reference, the by-laws that were current at 31 December 2021 are included under Schedule 4 on this page.
Schedule 4A is a list of tariff classifications under which Singaporean originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 5 is a list of tariff classifications under which US originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 6 is a list of tariff classifications under which Thai originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 6A is a list of tariff classifications under which Peruvian originating goods are not entitled to a free rate of duty and the duty rates which apply.
A small number of items in this Schedule apply in respect to "prescribed goods only". These prescribed goods are specified in the Customs Tariff Regulations 2004.
Schedule 7 is a list of tariff classifications under which Chilean originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 8 is a list of tariff classifications under which ASEAN-Australia-New Zealand (AANZ) originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 8A is a list of tariff classifications under which Pacific Islands originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 8B is a list of tariff classifications under which Trans-Pacific Partnership originating goods are not entitled to a free rate of duty and the duty rates which apply.
A small number of items in this Schedule apply in respect to "prescribed goods only". These prescribed goods are specified in the Customs Tariff Regulations 2004.
Schedule 9 is a list of tariff classifications under which Malaysian originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 9A is a list of tariff classifications under which Indonesian originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 10 is a list of tariff classifications under which Korean originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 11 is a list of tariff classifications under which Japanese originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 12 is a list of tariff classifications under which Chinese originating goods are not entitled to a free rate of duty and the duty rates which apply.
Schedule 13 is a list of tariff classifications under which Hong Kong originating goods are not entitled to a free rate of duty and the duty rates which apply.

Disclaimer

The following information is provided as a guide for general purposes only. The information should be read in conjunction with the Customs Tariff Act 1995. The information should not be relied upon for the purpose of any particular action or decision unless it is read in conjunction with the Customs Tariff Act 1995.

Schedule 1 - List of countries to which special rates apply

Schedule 2 - Rules for the interpretation of Schedule 3

Schedule 3 - Classifications and duty rates of goods

2017 tariff classification

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Customs Tariff Regulations 2004

Customs Tariff Act 1995

​Disclaimer

Schedule 1 - List of countries to which special rates apply

Schedule 2 - Rules for the interpretation of Schedule 3

​​ Schedule 3 - Classifications and duty rates of goods

Section I (Chapters 1-5)

Section II (Chapters 6-14)

Section III (Chapter 15)

Section IV (Chapters 16-24)

Section V (Chapters 25-27)

Section VI (Chapters 28-38)

Section VII (Chapters 39-40)

Section VIII (Chapters 41-43)

Section IX (Chapters 44-46)

Section X (Chapters 47-49)

Section XI (Chapters 50-63)

Section XII (Chapters 64-67)

Section XIII (Chapters 68-70)

Section XIV (Chapter 71)

Section XV (Chapters 72-83)

Section XVI (Chapters 84-85)

Section XVII (Chapters 86-89)

Section XVIII (Chapters 90-92)

Section XIX (Chapter 93)

Section XX (Chapters 94-96)

Section XXI (Chapter 97)

Schedule 4 - Concessional rates of duty

Schedule 4A - Singaporean​ originating goods​

Schedule 5 - US originating goods​

Schedule 6 - Thai originating goods

Schedule 6A - Peruvian​ originating goods

Schedule 7 - Chilean originating goods

Schedule 8 - ASEAN-Australia-New Zealand (AANZ) originating goods

Schedule 8A - Pacific Islands originating goods

Schedule 8B - Trans-Pacific Partnership​ originating goods

Schedule 9 - Malaysian originating goods

Schedule 9A - Indonesian​ originating goods

Schedule 10 - Korean originating goods

Schedule 11 – Japanese originating goods

Schedule 12 – Chinese originating goods

Schedule 13 – Hong Kong​ originating goods

Supplementary Provisions

Disclaimer

Disclaimer

Schedule 3 - Classifications and duty rates of goods

Schedule 4A - Singaporean originating goods

Schedule 5 - US originating goods

Schedule 6A - Peruvian originating goods

Schedule 8B - Trans-Pacific Partnership originating goods

Schedule 9A - Indonesian originating goods

Schedule 13 – Hong Kong originating goods