s 1Short title
This Act may be cited as the Customs Tariff Act 1995.
This Act may be cited as the Customs Tariff Act 1995.
This Act commences on 1 July 1996.
In this Act, unless the contrary intention appears:
abbreviation, in relation to a country or place specified in Schedule 1 to the regulations, means the abbreviation specified in that Schedule opposite to the name of that country or place.
amount of duty includes no duty.
capable of being produced in Australia has the same meaning as in Part XVA of the Customs Act 1901.
Chapter means a Chapter of a Section in Schedule 3.
column means a column of a Schedule.
Comptroller‑General of Customs means the person who is the Comptroller‑General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
constituent, in relation to goods, includes:
a part, a component, or an ingredient, of the goods; and
an accessory for the goods.
Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.
Developing Country means:
a country that is a Developing Country under paragraph 12(d); or
a place that is treated as a Developing Country under paragraph 12(e); or
duty means a duty of Customs imposed by section 15.
Educational, Scientific and Cultural Materials Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Florence on 17 June 1950.
The text of the Agreement is set out in Australian Treaty Series 1992 No. 12 ([1992] ATS 12). In 2012, the text of an Agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Educational, Scientific and Cultural Materials Protocol means the Protocol to the Educational, Scientific and Cultural Materials Agreement, being the Protocol done at Nairobi on 26 November 1976.
The text of the Protocol is set out in Australian Treaty Series 1992 No. 13 ([1992] ATS 13). In 2012, the text of a Protocol in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Forum Island Country means a country that is a Forum Island Country under paragraph 12(a).
Geelong Treaty means the Nuclear‑Powered Submarine Partnership and Collaboration Agreement between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland done at Geelong on 26 July 2025.
The treaty could in 2025 be viewed in the Australian Treaties Library on the AustLII website (https://www.austlii.edu.au).
general rate means a rate of duty other than a rate that applies in relation to a Preference Country.
heading means a heading in Schedule 3.
Interpretation Rules means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, as set out in Schedule 2.
in the ordinary course of business has the same meaning as in Part XVA of the Customs Act 1901.
Least Developed Country means a country or place that is, or is treated as, a Least Developed Country under paragraph 12(b) or 12(c).
Preference Country means:
Papua New Guinea; or
a Forum Island Country; or
a Least Developed Country; or
a Developing Country; or
Canada; or
Singapore.
produced in Australia has the same meaning as in Part XVA of the Customs Act 1901.
rate column means:
the third column of Schedule 3; or
the third column of Schedule 4; or
the third column of the table in Schedule 4A; or
the third column of the table in Schedule 5; or
the third column of the table in Schedule 6; or
the third column of the table in Schedule 6A; or
the third column of the table in Schedule 7; or
the third column of the table in Schedule 8; or
the third column of the table in Schedule 8A; or
the third column of the table in Schedule 8B; or
the third column of the table in Schedule 9; or
the third column of the table in Schedule 9A; or
the third column of the table in Schedule 10; or
the third column of the table in Schedule 10A; or
the third column of the table in Schedule 11; or
the third column of the table in Schedule 12; or
the third column of the table in Schedule 13; or
the third column of the table in Schedule 14; or
the third column of the table in Schedule 15; or
the third column of the table in Schedule 16.
registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act.
subheading means a subheading of a heading.
substitutable goods has the same meaning as in Part XVA of the Customs Act 1901.
Tariff instrument means:
a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; or
an instrument made (whether before or after the commencement of this Act) under section 273EA of the Customs Act 1901; or
an order, a by‑law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901.
Timor Sea Maritime Boundaries Treaty means the Treaty between Australia and the Democratic Republic of Timor‑Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.
The Timor Sea Maritime Boundaries Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
tobacco content includes any thing (including moisture) added to the tobacco leaf during manufacturing or processing.
value means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.
In Schedule 3, unless the contrary intention appears, Section means a Section of Schedule 3.
This Act does not extend to Norfolk Island.
In Schedule 3:
either:
4 digits in the first column; or
8 digits in the first column not opposite to a dash or dashes in the second column;
indicate the beginning of a heading; and
5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear.
In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act:
a heading may be referred to by the digits with which the heading begins; and
a subheading of a heading may be referred to by the digits with which the subheading begins.
In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item.
In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act, an item in Schedule 4 may be referred to by the word “item” followed by the number, or the number and letter, with which the item begins.
A reference in this Act to the tariff classification under which particular goods are classified is a reference to the heading or subheading:
in whose third column a rate of duty is set out; and
under which the goods are classified.
The Interpretation Rules must be used for working out the tariff classification under which goods are classified.
If the letters “NSA” are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first‑mentioned subheading.
A reference in the Interpretation Rules to Notes includes a reference to Additional Notes.
The text in Schedule 3 is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.
The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item.
If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is:
the item under which the least amount of duty would be payable in respect of the goods; or
if there are 2 or more such items, the last occurring such item.
For the purposes of Schedule 4:
a reference to a Tariff Concession Order includes a reference:
to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and
to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and
a reference to section 269Q of the Customs Act 1901 includes a reference:
to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and
to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992.
Unless the contrary intention appears, if, in a rate column in Schedule 3, 4, 4A, 5, 6, 6A, 7, 8, 8B, 10, 10A, 11, 12, 14, 15 or 16, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods:
the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and
the percentage is a rate of duty.
The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller‑General of Customs determines.
Unless the contrary intention appears, if the word “Free” is set out in section 16 or 18 or in a rate column, that word is a rate of duty.
Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty.
Subject to subsection (2), a rate of duty set out in:
the third column of a tariff classification under which goods are classified; or
the third column of an item in Schedule 4 that applies to goods; or
the third column of an item in the table in Schedule 6A that applies to goods; or
the third column of an item in the table in Schedule 8 that applies to goods; or
the third column of an item in the table in Schedule 8A that applies to goods; or
the third column of an item in the table in Schedule 8B that applies to goods; or
the third column of an item in the table in Schedule 10A that applies to goods; or
the third column of an item in the table in Schedule 14 that applies to goods; or
the third column of an item in the table in Schedule 15 that applies to goods; or
the third column of an item in the table in Schedule 16 that applies to goods;
has effect from a specified date if that date preceded by the word “From” is specified in:
the second column of that tariff classification; or
the second column of that item in Schedule 4; or
the third column of that item in the table in Schedule 6A; or
the third column of that item in the table in Schedule 8; or
the third column of that item in the table in Schedule 8A; or
the third column of that item in the table in Schedule 8B; or
the third column of that item in the table in Schedule 10A; or
the third column of that item in the table in Schedule 14; or
the third column of that item in the table in Schedule 15; or
the third column of that item in the table in Schedule 16;
as the case may be in relation to that rate.
If a rate of duty set out in:
the third column of a tariff classification under which goods are classified; or
the third column of an item in Schedule 4 that applies to goods; or
the third column of an item in the table in Schedule 6A that applies to goods; or
the third column of an item in the table in Schedule 8 that applies to goods; or
the third column of an item in the table in Schedule 8A that applies to goods; or
the third column of an item in the table in Schedule 8B that applies to goods; or
the third column of an item in the table in Schedule 10A that applies to goods; or
the third column of an item in the table in Schedule 14 that applies to goods; or
the third column of an item in the table in Schedule 15 that applies to goods; or
the third column of an item in the table in Schedule 16 that applies to goods;
has effect from a specified day, then, in working out the duty in respect of goods of that kind, or goods that are part of goods of that kind, that are entered for home consumption:
that rate is to be taken to be so set out only in respect of goods so entered on or after that day; and
if another rate of duty is set out in respect of such goods from a later day—that rate is not to be taken to apply in respect of goods so entered on or after that later day.
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