Current tariff classification

​Notes.

1. This Chapter does not cover:
   1. Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration ( Section IV);
   2. Products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (2404);
   3. Plasters specially calcined or finely ground for use in dentistry (2520);
   4. Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (3301);
   5. Preparations of 3303.00.00 to 3307, even if they have therapeutic or prophylactic properties;
   6. Soap or other products of 3401 containing added medicaments;
   7. Preparations with a basis of plaster for use in dentistry (3407.00.00);
   8. Blood albumin not prepared for therapeutic or prophylactic uses (3502); or 
   • (ij)Diagnostic reagents of 3822.
2. For the purposes of 3002, "immunological products" applies to peptides and proteins (other than goods of 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).
   
3. For the purposes of 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated:
   1. As unmixed products:
      1. Unmixed products dissolved in water;
      2. All goods of Chapter 28 or 29; and
      3. Simple vegetable extracts of 1302, merely standardised or dissolved in any solvent;
   2. As products which have been mixed:
      1. Colloidal solutions and suspensions (other than colloidal sulphur);
      2. Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
      3. Salts and concentrates obtained by evaporating natural mineral waters.
4. 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:
   1. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;
   2. Sterile laminaria and sterile laminaria tents;
   3. Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;
   4. Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
   5. Placebos and blinded (or double‑blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;
   6. Dental cements and other dental fillings; bone reconstruction cements;
   7. First-aid boxes and kits;
   8. Chemical contraceptive preparations based on hormones, on other products of 2937 or on spermicides;
   • ij. Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
   11. Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and
   12. Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.

Subheading Notes.

1. For the purposes of 3002.13 and 3002.14, the following are to be treated:
   1. as unmixed products, pure products, whether or not containing impurities;
   2. as products which have been mixed:
      1. the products mentioned in (a) above dissolved in water or in other solvents; and
      2. the products mentioned in (a) and (b)(1) above with an added stabiliser necessary for their preservation or transport; and
      3. the products mentioned in paragraph (a) and (b)(1) and (b)(2) above with any other additive.
2. 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

Additional Notes.

1. 3005 does not cover:
   1. incontinence pads, whether or not having an adhesive strip (9619); or
   2. pants or napkins for adults (9619).
2. Goods that contain vitamins or other products of heading 2936 are excluded from headings 3003 and 3004 unless the goods are goods to which Schedule 2, 3, 4 or 8 to the current Poisons Standard (within the meaning of the Therapeutic Goods Act 1989 and as in force from time to time) applies. Medicaments prepared for intravenous, sub‑cutaneous or intramuscular use are excluded from this Note.   
3. Goods that are dietary or other supplements containing:
1. chemicals or compounds of Chapter 28 or 29; or
2. plants, or parts of plants, of heading 1211;

are excluded from headings 3003 and 3004 unless the goods are goods to which Schedule 2, 3, 4 or 8 to the current Poisons Standard (within the meaning of the Therapeutic Goods Act 1989 and as in force from time to time) applies. Medicaments prepared for intravenous, sub‑cutaneous or intramuscular use are excluded from this Note.