Section 7

Classification of goods in Schedule 3 shall be governed by the following principles:

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

3. When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

Note 1: See sections 15 and 16.

Note 2: The text in this Schedule 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.

Note 3: 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).

Section I—Live animals; animal products

Notes.

1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2.- Except where the context otherwise requires, throughout this Schedule any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried.

Note.

1.- This Chapter covers all live animals except:

Note.

1.- This Chapter does not cover:

Notes.

1.- This Chapter does not cover:

2.- In this Chapter, “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

3.- 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (0309).

Notes.

1.- “Milk” means full cream milk or partially or completely skimmed milk.

2.- For the purposes of 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3.- For the purposes of 0405:

4.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 0406 provided that they have the three following characteristics:

5.- This Chapter does not cover:

6.- For the purposes of 0410, “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Subheading Notes.

1.- For the purposes of 0404.10.00, “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2.- For the purposes of 0405.10.00, “butter” does not include dehydrated butter or ghee (0405.90.00).

Notes.

1.- This Chapter does not cover:

2.- For the purposes of 0501.00.00, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3.- Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.

4.- Throughout this Schedule, “horsehair” means hair of the manes or tails of equine or bovine animals. 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

Section II—Vegetable products

Note.

1.- In this Section, “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Notes.

1.- Subject to the second part of 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2.- Any reference in 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of 9701.

Notes.

1.- This Chapter does not cover forage products of 1214.

2.- In 0709, 0710, 0711 and 0712 “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3.- 0712 covers all dried vegetables of the kinds falling in 0701 to 0711, other than:

4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (0904).

5.- 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

Notes.

1.- This Chapter does not cover inedible nuts or fruits.

2.- Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

provided that they retain the character of dried fruit or dried nuts.

4.- 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

Notes.

1.- Mixtures of the products of 0904 to 0910 are to be classified as follows:

The addition of other substances to the products of 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in 2103.

2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of 1211.

Notes.

1.- (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in 1008.

2.- 1005 does not cover sweet corn (Chapter 7).

Subheading Note.

1.- “Durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Notes.

1.- This Chapter does not cover:

2.- (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

Otherwise, they fall in 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in 1104.

(B) Products falling in this Chapter under the above provisions shall be classified in 1101.00.00 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in 1103 or 1104.

3.- For the purposes of 1103, “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:

Notes.

1.- 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of 0801 or 0802 or to olives (Chapter 7 or Chapter 20).

2.- 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of 2304.00.00 to 2306.

3.- For the purposes of 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.

1209 does not, however, apply to the following even if for sowing:

4.- 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

1211 does not, however, apply to:

5.- For the purposes of 1212, “seaweeds and other algae” does not include:

Subheading Note.

1.- For the purposes of 1205.10, “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

Note.

1.- 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

Notes.

1.- This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2.- 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (4404).

3.- 1404 does not apply to wood wool (4405.00.00) and prepared knots or tufts for broom or brush making (9603).

Section III—Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes.

1.- This Chapter does not cover:

2.- 1509 does not apply to oils obtained from olives by solvent extraction (1510).

3.- 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 1522.00.00.

Subheading Notes.

1.- For the purposes of 1509.30.00, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2.- For the purposes of 1514.11.00 and 1514.19.00, “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.

Additional Note.

1.- This Chapter does not cover biodiesel (which is covered in Chapter 38).

Customs Tariff Act 1995

No. 147, 1995

Compilation No.   98

Compilation date: 1 April 2026

Includes amendments: Act No. 22, 2026

This compilation is in 7 volumes

Volume 1: sections 1–22

Schedule 2

Schedule 3 (Chapters 1–15)

Volume 2: Schedule 3 ( Chapters 1 6–38)

Volume 3: Schedule 3 (Chapters 39–59)

Volume 4: Schedule 3 (Chapters 60–73)

Volume 5: Schedule 3 (Chapters 74–97)

Volume 6: Schedules 4–16

Volume 7: Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Customs Tariff Act 1995 that shows the text of the law as amended and in force on 1 April 2026 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).

Application, saving and transitional provisions

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.

Self -repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Schedule 3—Classification of goods and general and special rates of duty 1

Section IV—Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body 1

Note. 1

Additional Note. 1

Chapter 16—Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects 2

Notes. 2

Subheading Notes. 2

Chapter 17—Sugars and sugar confectionery 6

Note. 6

Subheading Notes. 6

Chapter 18—Cocoa and cocoa preparations 9

Notes. 9

Chapter 19—Preparations of cereals, flour, starch or milk; pastrycooks’ products 11

Notes. 11

Additional Note. 12

Chapter 20—Preparations of vegetables, fruit, nuts or other parts of plants 15

Notes. 15

Subheading Notes. 16

Additional Notes. 17

Chapter 21—Miscellaneous edible preparations 23

Notes. 23

Additional Notes. 24

Chapter 22—Beverages, spirits and vinegar 27

Notes. 27

Subheading Note. 27

Additional Notes. 28

Chapter 23—Residues and waste from the food industries; prepared animal fodder 71

Note. 71

Subheading Note. 71

Chapter 24—Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body 74

Notes. 74

Subheading Note. 74

Additional Notes. 74

Section V—Mineral products 81

Chapter 25—Salt; sulphur; earths and stone; plastering materials, lime and cement 81

Notes. 81

Chapter 26—Ores, slag and ash 90

Notes. 90

Subheading Notes. 91

Chapter 27—Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 95

Notes. 95

Subheading Notes. 96

Additional Notes. 96

Section VI—Products of the chemical or allied industries 114

Notes. 114

Chapter 28—Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 115

Notes. 115

Subheading Note. 118

Additional Note. 118

Sub-Chapter I—Chemical elements 119

Sub-Chapter II—Inorganic acids and inorganic oxygen compounds of non-metals 120

Sub-Chapter III—Halogen or sulphur compounds of non-metals 122

Sub-Chapter IV—Inorganic bases and oxides, hydroxides and peroxides of metal 122

Sub-Chapter V—Salts and peroxysalts, of inorganic acids and metals 124

Sub-Chapter VI—Miscellaneous 129

Chapter 29—Organic chemicals 134

Notes. 134

Subheading Notes. 137

Additional Note. 138

Sub-Chapter I—Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives 138

Sub-Chapter II—Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 142

Sub-Chapter III—Phenols, phenol-alcohols, and their halogenated, sulphonated, nitrated or nitrosated derivatives 144

Sub-Chapter IV—Ethers, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides, epoxides with a three-membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives 145

Sub-Chapter V—Aldehyde-function compounds 147

Sub-Chapter VI—Ketone-function compounds and quinone-function compounds 147

Sub-Chapter VII—Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives 148

Sub-Chapter VIII—Esters of inorganic acids of non-metals and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives 152

Sub-Chapter IX—Nitrogen-function compounds 153

Sub-Chapter X—Organo-inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides 157

Sub-Chapter XI—Provitamins, vitamins and hormones 162

Sub-Chapter XII—Glycosides and alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 163

Sub-Chapter XIII—Other organic compounds 165

Chapter 30—Pharmaceutical products 166

Notes. 166

Subheading Notes. 168

Additional Notes. 169

Chapter 31—Fertilisers 175

Notes. 175

Chapter 32—Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 179

Notes. 179

Chapter 33—Essential oils and resinoids; perfumery, cosmetic or toilet preparations 185

Notes. 185

Chapter 34—Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster 189

Notes. 189

Chapter 35—Albuminoidal substances; modified starches; glues; enzymes 195

Notes. 195

Chapter 36—Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 198

Notes. 198

Chapter 37—Photographic or cinematographic goods 200

Notes. 200

Chapter 38—Miscellaneous chemical products 204

Notes. 204

Subheading Notes. 206

Additional Note. 208

Section IV—Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Note.

1.- In this Section, “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Additional Note.

1.- Goods that are excluded from headings 3003 and 3004 by Additional Note 2 or 3 to Chapter 30 must be classified under heading 2106 unless classifiable under another heading.

Notes.

1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in 0504.00.00.

2.- Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of 1902 or to the preparations of 2103 or 2104.

Subheading Notes.

1.- For the purposes of 1602.10.00, “homogenised preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. That subheading takes precedence over all other subheadings of 1602.

2.- The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Note.

1.- This Chapter does not cover:

Subheading Notes.

1.- For the purposes of 1701.12.00, 1701.13.00 and 1701.14.00, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.55.

2.- 1701.13.00 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

Notes.

1.- This Chapter does not cover:

2.- 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

Notes.

1.- This Chapter does not cover:

2.- For the purposes of 1901:

3.- 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of 1806 (1806).

4.- For the purposes of 1904, “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Additional Note.

1.- For the purposes of 1902, “pasta” includes kneaded noodle dough formed into sheets or other specific shapes (for example, rice noodles, wonton skins, Udon noodles and buckwheat noodles), whether or not cooked or stuffed or otherwise prepared.

Notes.

1.- This Chapter does not cover:

2.- 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (1704) or chocolate confectionery (1806).

3.- 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).

4.- Tomato juice the dry weight content of which is 7% or more is to be classified in 2002.

5.- For the purposes of 2007, “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6.- For the purposes of 2009, “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes.

1.- For the purposes of 2005.10.00, “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. 2005.10.00 takes precedence over all other subheadings of 2005.

2.- For the purposes of 2007.10.00, “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. 2007.10.00 takes precedence over all other subheadings of 2007.

3.- For the purposes of 2009.12.00, 2009.21.00, 2009.31, 2009.41.00, 2009.61.00 and 2009.71.00, “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20ºC or corrected for 20ºC if the reading is made at a different temperature.

Additional Notes.

1.- For the purposes of 2009, “TSS” means total soluble solids as determined by the International Federation of Fruit Juice Producers analysis method No. 8B, 1968.

2.- For the purposes of 2009 and 2009.1, “juice” shall be taken to include products of oranges, regardless of method of derivation.

Notes.

1.- This Chapter does not cover:

2.- Extracts of the substitutes referred to in Note 1(b) above are to be classified in 2101.

3.- For the purposes of 2104, “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional Notes.

1.- Heading 2103 includes salsas.

2.- For the purposes of 2106.90.15 and 2106.90.95, “formulated supplementary food” has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.

3.- For the purposes of 2106.90.16 and 2106.90.96, “formulated supplementary sports food” has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.

Notes.

1.- This Chapter does not cover:

2.- For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 C.

3.- For the purposes of 2202, “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.

Subheading Note.

1.- For the purposes of 2204.10, “sparkling wine” means wine which, when kept at a temperature of 20 C in closed containers, has an excess pressure of not less than 300 kPa.

Additional Notes.

1.- For the purposes of this Chapter except for 2207, a reference to “alcoholic strength by volume” is a reference to the strength by volume of ethyl alcohol.

2.- For the purposes of this Chapter and of Chapters 20 and 21, specific gravity calculations for determining the volume of alcohol, or the alcoholic strength by volume, shall be made on the basis that, at a temperature of 20 C and in vacuum, the specific gravity of ethyl alcohol is 0.79067.

3.- For the purposes of this Chapter, except 2208.20, “grape wine” is a beverage that:

A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it.

4.- For the purposes of this Chapter, “grape wine product” is a grape wine-based beverage that:

4A.- For the purposes of paragraph (a) of Additional Note 4, “wine” means:

4B.- For the purposes of this Chapter, “grape wine-based beverage” is a beverage that:

5.- For the purposes of 2206.00.30, “cider or perry” is a beverage that:

6.- For the purposes of 2206.00.30 and 2206.00.4, “fruit or vegetable wine” is a beverage that:

7.- For the purposes of 2206.00.30 and 2206.00.4, “mead” is a beverage that:

7A.- For the purposes of subparagraph (d)(iii) of Additional Note 7, fruit, or product derived entirely from fruit, may be used in the production of mead only if:

7B.- For the purposes of Additional Note 7A, if:

the proportion of fruit or product in the beverage is to be worked out by assuming that the concentrated fruit juice or concentrated fruit pulp has been diluted according to the recommendations of its manufacturer.

8.- For the purposes of 2206.00.30, “sake” is a beverage that:

9.- For the purposes of 2203.00.6, 2203.00.7, 2206.00.7 and 2206.00.8, “beer” is a brewed beverage that:

10.- For the purposes of paragraph (c) of Additional Note 9, “sugar” means:

11.- For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate.

12.- For the purposes of 2202.10.50, “formulated caffeinated beverage” has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.

Note.

1.- 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Subheading Note.

1.- For the purposes of 2306.41.00, “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.

Notes.

1.- This Chapter does not cover medicinal cigarettes (Chapter 30).

2.- Any products classifiable in 2404 and any other heading of this Chapter are to be classified in 2404.

3.- For the purposes of 2404, “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

Subheading Note.

1.- For the purposes of 2403.11.00, “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Additional Notes.

1.- “Bidis”, “beedees”, “beedies”, or the like, which are made of roughly cut tobacco or from tobacco tailings, stalk or refuse and packaged in stick form, are to be classified in 2402.20.

2.- For the purposes of 2404.11.00, any products containing tobacco and nicotine, or tobacco and other substances, are to be classified in 2404.11.00.

3.- Only goods included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989 are to be classified in 2404.12.10, 2404.91.10, 2404.92.10 or 2404.99.10.

Section V—Mineral products

Notes.

1.- Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2.- This Chapter does not cover:

3.- Any products classifiable in 2517 and any other heading of the Chapter are to be classified in 2517.

4.- 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

Notes.

1.- This Chapter does not cover:

2.- For the purposes of 2601 to 2617, “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

3.- 2620 applies only to:

Subheading Notes.

1.- For the purposes of 2620.21.00, “leaded gasoline sludges and leaded anti-knock compound sludges” means sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

2.- Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in 2620.60.00.

Notes.

1.- This Chapter does not cover:

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 °C, 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:

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:

2.- For the purposes of 2711.12.10 and 2711.13.10, LPG means:

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:

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.

Section VI—Products of the chemical or allied industries

Notes.

1.- (A) Goods (other than radioactive ores) answering to a description in 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule.

(B) Subject to paragraph (A) above, goods answering to a description in 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section.

2.- Subject to Note 1 above, goods classifiable in 3004, 3005, 3006, 3212, 3303.00.00, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule.

3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

4.- Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to 3827, then it is classifiable in a heading that references the product by name or function and not under 3827.

Notes.

1.- Except where the context otherwise requires, the headings of this Chapter apply only to:

2.- In addition to dithionites and sulphoxylates, stabilised with organic substances (2831), carbonates and peroxocarbonates of inorganic bases (2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (2837), fulminates, cyanates and thiocyanates, of inorganic bases (2842), organic products included in 2843 to 2846 and 2852 and carbides (2849), only the following compounds of carbon are to be classified in this Chapter:

3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

4.- Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in 2811.

5.- 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in 2842.

6.- 2844 applies only to:

“Isotopes”, for the purposes of this Note and of the wording of 2844 and 2845, refers to:

- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7.- 2853 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.

8.- Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in 3818.00.00.

Subheading Note.

1.- For the purposes of 2852.10, “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraph (a), (b), (c), (d) or (e) of Note 1 to this Chapter or paragraph (a), (b), (c), (d), (e), (f), (g) or (h) of Note 1 to Chapter 29.

Additional Note.

1.- Notwithstanding Note 1 to this Chapter, the following products are classified in this Chapter even when they are not separate chemical elements nor separate chemically defined compounds:

Sub-Chapter I—Chemical elements

Sub-Chapter II—Inorganic acids and inorganic oxygen compounds of non-metals

Sub-Chapter III—Halogen or sulphur compounds of non-metals

Sub-Chapter IV—Inorganic bases and oxides, hydroxides and peroxides of metal

Sub-Chapter V—Salts and peroxysalts, of inorganic acids and metals

Sub-Chapter VI—Miscellaneous

Notes.

1.- Except where the context otherwise requires, the headings of this Chapter apply only to:

2.- This Chapter does not cover:

3.- Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

4.- In 2904 to 2906, 2908 to 2911.00.00 and 2913.00.00 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purpose of 2929.

For the purposes of 2911.00.00, 2912, 2914, 2918 and 2922, “oxygen-function”, the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in 2905 to 2920.

5.- (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

(B) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:

(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (2905).

(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6.- The compounds of 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.

2930 (organo-sulphur compounds) and 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

7.- 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

8.- For the purposes of 2937:

Subheading Notes.

1.- Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.

2.- Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

Additional Note.

1.- In 2920, “esters of inorganic acids” are to be taken to include carbonic and peroxocarbonic esters.

Sub-Chapter I—Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub-Chapter II—Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub-Chapter III—Phenols, phenol-alcohols, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub-Chapter IV—Ethers, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides, epoxides with a three-membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub-Chapter V—Aldehyde-function compounds

Sub-Chapter VI—Ketone-function compounds and quinone-function compounds

Sub-Chapter VII—Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub-Chapter VIII—Esters of inorganic acids of non-metals and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives

Sub-Chapter IX—Nitrogen-function compounds

Sub-Chapter X—Organo-inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides

Sub-Chapter XI—Provitamins, vitamins and hormones

Sub-Chapter XII—Glycosides and alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

Sub-Chapter XIII—Other organic compounds

Notes.

1.- This Chapter does not cover:

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:

4.- 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:

Subheading Notes.

1.- For the purposes of 3002.13 and 3002.14, the following are to be treated:

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:

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:

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.

Notes.

1.- This Chapter does not cover:

2.- 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:

3.- 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:

4.- 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:

5.- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in 3105.

6.- For the purposes of 3105, “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Notes.

1.- This Chapter does not cover:

2.- 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

3.- 3203.00.00, 3204, 3205.00.00 and 3206 apply also to preparations based on colouring matter (including, in the case of 3206, colouring pigments of 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (3212), or to other preparations of 3207, 3208, 3209, 3210.00.00, 3212, 3213 or 3215.

4.- 3208 includes solutions (other than collodions) consisting of any of the products specified in 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.

5.- In this Chapter, “colouring matter” does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

6.- In 3212, “stamping foils” applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

Notes.

1.- This Chapter does not cover:

2.- “Odoriferous substances” in 3302 refers only to the substances of 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3.- 3303.00.00 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

4.- In 3307, “perfumery, cosmetic or toilet preparations”, applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Notes.

1.- This Chapter does not cover:

2.- For the purposes of 3401, “soap” applies only to soap soluble in water. Soap and the other products of 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in 3405 as “scouring powders and similar preparations”.

3.- For the purposes of 3402, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 20 °C and left to stand for one hour at the same temperature:

4.- In 3403, “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.

5.- In 3404, subject to the exclusions provided below, “artificial waxes and prepared waxes” applies only to:

The heading does not apply to:

Notes.

1.- This Chapter does not cover:

2.- For the purposes of 3505, “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in 1702.

Notes.

1.- This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.

2.- In 3606, “articles of combustible materials” applies only to:

Notes.

1.- This Chapter does not cover waste or scrap.

2.- In this Chapter “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.

Notes.

1.- This Chapter does not cover:

2.- (A) For the purpose of 3822, “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, 3822 shall take precedence over any other heading of this Schedule.

3.- 3824 includes the following goods which are not to be classified in any other heading of this Schedule:

4.- Throughout this Schedule, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. “Municipal waste”, however, does not cover:

5.- For the purposes of 3825, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

6.- For the purposes of 3825, “other wastes” applies to:

“Other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (2710).

7.- For the purposes of 3826, “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.

Subheading Notes.

1.- 3808.5 covers only goods of 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN)), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).

2.- 3808.61 to 3808.69 cover only goods of 3808, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).

3.- 3824.8 covers only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN)); 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.

Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48% by weight, with the following molecular formula: C_xH_(2x-y+2)Cl_y, where x=10 to 13 and y=1 to 13.

4.- For the purposes of 3825.4, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

Additional Note.

1.- For the purposes of 3822.12.20, 3822.12.30, 3822.12.40, 3822.19.20, 3822.19.30 and 3822.19.40, the specifications are:

Customs Tariff Act 1995

No. 147, 1995

Compilation No.   98

Compilation date: 1 April 2026

Includes amendments: Act No. 22, 2026

This compilation is in 7 volumes

Volume 1: sections 1–22

Schedule 2

Schedule 3 (Chapters 1–15)

Volume 2: Schedule 3 (Chapters 16–38)

Volume 3: Schedule 3 (Chapters 39–59)

Volume 4: Schedule 3 (Chapters 60–73)

Volume 5: Schedule 3 (Chapters 74–97)

Volume 6: Schedules 4–16

Volume 7: Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Customs Tariff Act 1995 that shows the text of the law as amended and in force on 1 April 2026 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).

Application, saving and transitional provisions

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.

Self -repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Schedule 3—Classification of goods and general and special rates of duty 1

Section VII—Plastics and articles thereof; rubber and articles thereof 1

Notes. 1

Additional Note. 1

Chapter 39—Plastics and articles thereof 2

Notes. 2

Subheading Notes. 6

Additional Notes. 7

Sub-Chapter I—Primary forms 7

Sub-Chapter II—Waste, parings and scrap; semi-manufactures; articles 12

Chapter 40—Rubber and articles thereof 19

Notes. 19

Section VIII—Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) 29

Chapter 41—Raw hides and skins (other than furskins) and leather 29

Notes. 29

Chapter 42—Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) 35

Notes. 35

Chapter 43—Furskins and artificial fur; manufactures thereof 41

Notes. 41

Section IX—Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 44

Chapter 44—Wood and articles of wood; wood charcoal 44

Notes. 44

Subheading Notes. 46

Additional Notes. 46

Chapter 45—Cork and articles of cork 67

Note. 67

Chapter 46—Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 68

Notes. 68

Section X—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof 70

Chapter 47—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard 70

Note. 70

Chapter 48—Paper and paperboard; articles of paper pulp, of paper or of paperboard 73

Notes. 73

Subheading Notes. 77

Additional Notes. 79

Chapter 49—Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 109

Notes. 109

Section XI—Textiles and textile articles 113

Notes. 113

Subheading Notes. 119

Additional Notes. 122

Chapter 50—Silk 124

Chapter 51—Wool, fine or coarse animal hair; horsehair yarn and woven fabric 125

Note. 125

Chapter 52—Cotton 129

Subheading Note. 129

Chapter 53—Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 138

Chapter 54—Man-made filaments; strip and the like of man-made textile materials 141

Notes. 141

Chapter 55—Man-made staple fibres 147

Note. 147

Chapter 56—Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 156

Notes. 156

Chapter 57—Carpets and other textile floor coverings 161

Notes. 161

Additional Notes. 161

Chapter 58—Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 165

Notes. 165

Additional Note. 166

Chapter 59—Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 170

Notes. 170

Section VII—Plastics and articles thereof; rubber and articles thereof

Notes.

1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

2.- Except for the goods of 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

Additional Note.

1.- For the purposes of 3926.20.21 and 4015.90.21, “anti-radiation suits, anti-contamination suits, and similar protective garments” means full body, vapour barrier suits for protection against toxic gases, chemicals or thermal hazards.

Notes.

1.- Throughout this Schedule “plastics” means those materials of 3901 to 3914.00.00 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout this Schedule any reference to “plastics” also includes vulcanised fibre. “Plastics”, however, does not apply to materials regarded as textile materials of Section XI.

2.- This Chapter does not cover:

3.- 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

4.- “Copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.

For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.

If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

5.- Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

6.- In 3901 to 3914.00.00, “primary forms” applies only to the following forms:

7.- 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (3901 to 3914.00.00).

8.- For the purposes of 3917, “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). “Tubes, pipes and hoses” also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

9.- For the purposes of 3918, “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

10.- In 3920 and 3921, “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

11.- 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:

Subheading Notes.

1.- Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

2.- For the purposes of 3920.43.00, “plasticisers” includes secondary plasticisers.

Additional Notes.

1.- In this Chapter, addition products of polyols with isocyanates, whether or not containing unreacted hydroxyl or isocyanate groups, are to be classified within 3909.50.

2.- In 3909.50.10, “polyols” means polyhydroxy compounds containing 2 or more hydroxyl groups per molecule.

Sub-Chapter I—Primary forms

Sub-Chapter II—Waste, parings and scrap; semi-manufactures; articles

Notes.

1.- Except where the context otherwise requires, throughout this Schedule “rubber” means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

2.- This Chapter does not cover:

3.- In 4001 to 4003.00.00 and 4005, “primary forms” applies only to the following forms:

4.- In Note 1 to this Chapter and in 4002, “synthetic rubber” applies to:

5.- (A) 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

6.- For the purposes of 4004.00.00, “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of 4008.

8.- 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

9.- In 4001, 4002, 4003.00.00, 4005 and 4008, “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In 4008 “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Section VIII—Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

Notes.

1.- This Chapter does not cover:

2.-

(A) 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (4101 to 4103, as the case may be).

(B) For the purposes of 4104 to 4106, “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

3.- Throughout this Schedule “composition leather” means only substances of the kind referred to in 4115.

Notes.

1.- For the purposes of this Chapter, “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

2.- This Chapter does not cover:

3.- (A) In addition to the provisions of Note 2 above, 4202 does not cover:

(B) Articles of 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

4.- For the purposes of 4203, “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (9113).

Notes.

1.- Throughout this Schedule references to “furskins”, other than to raw furskins of 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2.- This Chapter does not cover:

3.- 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4.- Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in 4303 or 4304 as the case may be.

5.- Throughout this Schedule “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, 5801 or 6001).

Section IX—Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Notes.

1.- This Chapter does not cover:

2.- In this Chapter, “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3.- 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4.- Products of 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

5.- 4417.00.00 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6.- Subject to Note 1 above and except where the context otherwise requires, any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

Subheading Notes.

1.- For the purposes of 4401.31.00, “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

2.- For the purposes of 4401.32.00, “wood briquettes” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.

3.- For the purposes of 4407.13, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.

4.- For the purposes of 4407.14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.

Additional Notes.

1.- For the purposes of 4403.4, 4407.2, 4408.3, 4409.22.00, 4412.31.00, 4412.41, 4412.51, 4412.91, 4414.10.00, 4418.11.00, 4418.21.00, 4419.20.00 and 4420.11.00, “tropical wood” means one of the following types of wood:

Abarco, Abura, Acacia, Acajou d’Afrique, Adjouaba, Afina, Afrormosia, Aielé, Aiéouéko, Akak, Ako, Akossika, Alan, Alep, Almácigo, Almendrillo, Alumbi, Amapa, Amapola, Amberoi, Amourette, Andira, Andiroba, Andoung, Angelim, Angelim rajado, Angelim vermelho, Angueuk, Aniégré (Aningré), Apobeaou, Araribà, Arisauro, Aromata, Assacù, Assas, Avodiré, Awoura, Ayous (Obéché), Azobé, Balata pomme, Balau red, Balau yellow, Balsa, Balsamo, Banga-wanga, Baromalli, Basralocus, Batai, Batibatra, Benuang, Bété (Mansonia), Bilinga, Billian, Bintangor, Bitis, Bodioa, Bois rose femelle, Bomanga, Bossé clair, Bossé foncé, Botong, Breu-sucuruba, Bubinga, Burada, Burmese Ebony, Burmese Rosewood, Busehi, Cabreùva, Cachimbo, Cambara (Jaboty), Canalete, Canelo, Canelón, Capomo, Caracoli, Castanheiro Para, Castanopsis, Catiguà, Cativo, Cedro, Cedroi, Celtis d’Afrique (Diania, Ohia), Cerejeira, Champak, Checham, Chengal, Chicha/Xixa, Cocobolo, Comino Crespo, Congotali, Copaiba, Cordia d’Afrique, Coula, Crabwood d’Afrique, Cristobal granadillo, Cumaru, Cupiuba, Curupay, Dabéma, Dibétou, Difou, Divida, Djohar, Douka (Makoré), Doussié, Drago, Duabanga, Dukali, Durian, Ebène d’Afrique (Ebène Madagascar), Ebène noire d’Asie, Ebène veinée d’Asie, Ebiara, Ekaba, Ekoune, Emien, Essessang, Essia, Essoula, Etimoé, Eveuss, Evino, Eyek, Eyong, Eyoum, Faro, Faveira, Faveira Amargosa, Fijian Sterculia, Framiré, Formigueiro, Freijo, Fuma (Fromager), Gaiac, Galacwood, Gale Silverballi, Gavilan, Gavilán Blanco, Geronggang, Gerutu, Gheombi, Goiabao, Gombé, Greenheart, Grenadille d’Afrique, Grigri, Guágara, Guariuba, Haiari, Haldu, Hard Alstonia (Pulaï), Hevea, Higuerilla, Huruasa, Iatandza, Ibirà Pytâ, Idewa, Igaganga, Ilomba, Imbuia, Inga, Ingyin, Inyak, Ipé, Iroko, Itaùba, Izombé, Jacareuba, Jatoba, Jelutong, Jequitiba, Jito, Jongkong, Jorori, Jùraco, Kabok, Kadam, Kanda (Kanda brun, Kanda rose), Kapokier, Kapur, Karité, Kasai, Kaudamu, Kedondong, Kekatong, Kékélé, Kelat, Keledang (Terap), Kembang semangkok, Kempas, Keranji, Keriti Silverballi, Keruing, Kiasose, Kibakoko, Kikenzi, Kokko, Kondroti, Kosipo, Kotibé, Koto, Kulim, Kumbi, Kungkur, Kurokaï, Landa, Lati, Laurel (Indian), Limba, Limbali, Limonaballi, Loliondo, Longhi, Lotofa, Louro vermelho, Lupuna, Lusambya, Maçaran-duba, Machang, Machiche, Mafu, Mafumati, Mahogany, Malagangai, Malas, Manbodé, Mandio-queira, Manil, Manil Montagne, Marupa, Mata-Mata, Mata Ulat, Mecrussé, Medang, Melunak, Mempening, Mengkulang, Mepepe, Meransi, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Messassa, Metondo, Mirindiba-Doce, Mjombo, Moabi, Moambé jaune, Molave, Momoqui, Monghinza, Mopaani, Mopé, Mora, Moral, Morototo, Movingui, Mtambara, Mtandarusi, Mubala, Mueri, Mugaita, Mugonha, Muhimbi, Mühühü, Muira-piranga, Muiratinga, Mukarati, Mukulungu, Muninga, Muniridan, Musharagi, Musine, Mussibi (Mutenyé), Mutaco, Mutondo, Muziga, N’téné, Naga, Nargusta, Nganga, Niangon, Nieuk, Niové, Nyatoh, Obéro, Odzikouna, Okan, Okoué, Okoumé, Olon, Olonvogo, Onzabili, Orey, Osanga, Ossimiale, Ossoko, Ovengkol, Ovoga, Ozigo, Ozouga, Paco, Padauk Amboyna, Padouk d’Afrique, Paldao, Palissandre d’Asie, Palissandre de Guatemala, Palissandre de Madagascar, Palissandre de Rose, Palissandre de Santos, Palissandre Honduras, Palissandre Panama, Palissandre Para, Palissandre Rio, Panacoco, Pao rosa, Parapara, Parcouri, Pashaco, Pau amarelo, Pau marfim (Peroba rosa), Pau mulato, Pau rosapau, Pau Roxo, Penaga, Pernambouc, Peruvian Pepper, Pillarwood, Pilon, Piquia, Platano, Pombeira, Primavera, Punah, Pyinkado, Quaruba, Ramin, Rengas, Resak, Rikio, Rosawa, Rose of the Mountain, Sabicu, Saboarana, Safukala, Sal, Sali, Sandalwood, Sapelli, Sapucaia, Saqui-Saqui, Satin Ceylan, Sepetir, Seraya (white) (White Lauan), Sesendok, Simpoh, Sipo, Slangehout, Sobu, Sougué, Sucupira, Sumauma, Suren, Suya, Tali, Tamboti, Tani, Tanimbuca, Tapiá, Tasua, Tatajuba, Tauari, Tchitola, Teak, Tembusu, Tento, Terminalia (brown), Terminalia (yellow), Thinwin, Tiama, Timbo, Tipa, Tola (Oduma), Toubaouaté, Trebol, Tsanya, Tualang, Umgusi, Umiri, Urunday, Vene, Vésàmbata, Virola, Wacapou, Walaba, Wamara, Wamba, Wengé, Xoan, Yemane, Yungu, Zingana.

2.- For the purposes of 4407.29.92, 4408.10.13, 4408.39.1, 4408.39.13, 4408.90.13, 4412.10.21, 4412.10.30, 4412.41.10, 4412.51.10 and 4412.91.10, “tropical wood” means one of the following types of wood:

Abura, Acajou d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aniégré (Aningré), Avodiré, Ayous (Obéché), Azobé, Balau red, Balau yellow, Balsa, Bété (Mansonia), Bossé clair, Bossé foncé, Cambara (Jaboty), Cativo, Cedro, Dabéma, Dibétou, Doussié, Douka (Makoré), Framiré, Freijo, Fuma (Fromager), Geronggang, Hard Alstonia (Pulaï), Ilomba, Imbuia, Ipé, Iroko, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Limba, Louro vermelho, Maçaran-duba, Mahogany, Mandio-queira, Mengkulang, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk Amboyna, Paldao, Palissandre de Guatemala, Palissandre de Rose, Palissandre Para, Palissandre Rio, Pau amarelo, Pau marfim (Peroba rosa), Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Seraya (white) (White Lauan), Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola (Oduma), Virola.

Note.

1.- This Chapter does not cover:

Notes.

1.- In this Chapter, “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

2.- This Chapter does not cover:

3.- For the purposes of 4601, “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

Section X—Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

Note.

1.- For the purposes of 4702.00.00, “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.

Notes.

1.- For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per square metre).

2.- This Chapter does not cover:

3.- Subject to the provisions of Note 7, 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

4.- In this Chapter “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m² and not more than 65 g/m², and applies only to paper:

5.- For the purposes of 4802, “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

(A) For paper or paperboard weighing not more than 150 g/m2:

1. weighing not more than 80 g/m2; or

2. coloured throughout the mass; or

1. weighing not more than 80 g/m2; or

2. coloured throughout the mass; or

(B) For paper or paperboard weighing more than 150 g/m2:

1. a caliper of 225 micrometres (microns) or less; or

2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or

4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

6.- In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

7.- Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.

8.- 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

9.- For the purposes of 4814, “wallpaper and similar wall coverings” applies only to:

Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in 4823.

10.- 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

11.- 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

12.- Except for the goods of 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

Subheading Notes.

1.- For the purposes of 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

2.- For the purposes of 4804.21.00 and 4804.29.00, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m² but not more than 115 g/m² and meeting one of the following sets of specifications:

3.- For the purposes of 4805.11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m² at 50% relative humidity, at 23ºC.

4.- 4805.12, covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m² at 50% relative humidity, at 23ºC.

5.- 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m²/g.

6.- For the purposes of 4805.30.00, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m²/g.

7.- For the purposes of 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

Additional Notes.

1.- 4802.6 includes uncoated paper of a kind used for printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m² and not more than 65 g/m², and that is not covered by Note 4 to this Chapter.

2.- For the purposes of 4810.13.10, 4810.14.10, 4810.19.10, 4810.29.10 and 4811.90.40, “cast coated paper and paperboard” means paper and paperboard, coated by a cast coating process consisting of a single coat (on one or both sides) in which clay or other inorganic substances predominate, having a gloss value of not less than 70 on the coated side, other than -.

being paper and paperboard that satisfies one of the following criteria:

3.- For the purposes of Additional Note 2, “gloss” is to be measured at 75° using a Hunterlab Model 1 D-16 gloss meter or any equivalent internationally recognised gloss measurement method.

4.- Except where the terms of the subheadings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of subheadings 4823.90.20 to 4823.90.8 are to be classified under that one of such subheadings which occurs last in numerical order in this Schedule.

5.- The provisions of Subheading Note 1 to Chapter 48 also apply to “kraftliner” of 4823.90.31 and 4823.90.32.

6.- The provisions of Subheading Note 2 to Chapter 48 also apply to “sack kraft paper” of 4823.90.33 and 4823.90.34.

7.- Subheadings 4823.90.4 and 4823.90.5 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. These subheadings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

8.- The provisions of Subheading Note 3 to Chapter 48 also apply to “semi-chemical fluting paper” of 4823.90.41 and 4823.90.42.

9.- The provisions of Subheading Note 4 to Chapter 48 also apply to “sulphite wrapping paper” of 4823.90.45.

10.- Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in 4823.90.90.

Notes.

1.- This Chapter does not cover:

2.- For the purposes of Chapter 49, “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

3.- Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in 4901, whether or not containing advertising material.

4.- 4901 also covers:

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in 4911.

5.- Subject to Note 3 to this Chapter, 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in 4911.

6.- For the purposes of 4903.00.00, “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

Section XI—Textiles and textile articles

Notes.

1.- This Section does not cover:

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.

The definitions at (e) to (ij) above apply, mutatis mutandis, to knitted or crocheted fabrics.

2.- (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or 5809.00.00 consisting of the same textile materials.

(B) For the purposes of the above rule:

(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.

3.- (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”:

(B) Exceptions:

4.- (A) For the purposes of Chapters 50, 51, 52, 54 and 55, “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(B) Exceptions:

5.- For the purposes of 5204, 5401 and 5508, “sewing thread” means multiple (folded) or cabled yarn:

6.- For the purposes of this Section, “high tenacity yarn” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

Single yarn of nylon or other polyamides, or of polyesters 60 cN/tex

Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters 53 cN/tex

Single, multiple (folded) or cabled yarn of viscose rayon 27 cN/tex.

7.- For the purposes of this Section, “made up” means:

8.- For the purposes of Chapters 50 to 60:

9.- The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

10.- Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

11.- For the purposes of this Section, “impregnated” includes “dipped”.

12.- For the purposes of this Section, “polyamides” includes “aramids”.

13.- For the purposes of this Section and, where applicable, throughout this Schedule, “elastomeric yarn” means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

14.- Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, textile garments means garments of 6101 to 6114 and 6201 to 6211.

15.- Subject to Note 1 to this Section, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in this Section provided that they retain the essential character of the goods of this Section.

Subheading Notes.

1.- In this Section and, where applicable, throughout this Schedule, the following have the meanings hereby assigned to them:

Yarn which:

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

Yarn which:

Yarn which:

The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

Woven fabric which:

Woven fabric which:

Woven fabric (other than printed woven fabric) which:

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

2.- (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

Additional Notes.

1.- For the purposes of this Section, fabric shall be taken to be printed if, and only if, the fabric:

and

2.- Notwithstanding Note 1, fabrics shall not be taken to be printed by reason only of:

3.- For the purposes of 6113.00.20, 6210.40.10 and 6210.50.10, “anti-radiation suits, anti-contamination suits, and similar protective garments” means full body, vapour barrier suits for protection against toxic gases, chemicals or thermal hazards.

Note.

1.- Throughout this Schedule:

Subheading Note.

1.- For the purposes of 5209.42.00 and 5211.42.00, “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

Notes.

1.- Throughout this Schedule, “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:

“Synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of 5404 or 5405.00.00 are not considered to be man-made fibres.

“Man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.

2.- 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.

Note.

1.- 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

Tow of a length not exceeding 2 m is to be classified in 5503 or 5504.

Notes.

1.- This Chapter does not cover:

2.- “Felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3.- 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

5603 also includes nonwovens in which plastics or rubber forms the bonding substance.

5602 and 5603 do not, however, cover:

4.- 5604 does not cover textile yarn, or strip or the like of 5404 or 5405.00.00, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

Notes.

1.- For the purposes of this Chapter, “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.

2.- This Chapter does not cover floor covering underlays.

Additional Notes.

1.- For the purposes of this Chapter, the expression “floor coverings” includes all mats, rugs, and similar goods.

2.- For the purposes of 5703, the term “tufted” means tufting by any method, including hand tufting.

Notes.

1.- This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.

2.- 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.

3.- For the purposes of 5803, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

4.- 5804 does not apply to knotted net fabrics of twine, cordage or rope, of 5608.

5.- For the purposes of 5806, “narrow woven fabrics” means:

Narrow woven fabrics with woven fringes are to be classified in 5808.

6.- In 5810, “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (5805.00.00).

7.- In addition to the products of 5809.00.00, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

Additional Note.

1.- For the purposes of 5804, “lace” does not include knitted fabrics.

Notes.

1.- Except where the context otherwise requires, for the purposes of this Chapter “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and 5803 and 5806, the braids and ornamental trimmings in the piece of 5808 and the knitted or crocheted fabrics of 6002 to 6006.

2.- 5903 applies to:

3.- For the purposes of 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.

4.- For the purposes of 5905, “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).

This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (4814) or on a textile backing (generally 5907.00.00).

5.- For the purposes of 5906, “rubberised textile fabrics” means:

This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of 5811.00.00.

6.- 5907.00.00 does not apply to:

7.- 5910.00.00 does not apply to:

8.- 5911 applies to the following goods, which do not fall in any other heading of Section XI:

Customs Tariff Act 1995

No. 147, 1995

Compilation No.   98

Compilation date: 1 April 2026

Includes amendments: Act No. 22, 2026

This compilation is in 7 volumes

Volume 1: sections 1–22

Schedule 2

Schedule 3 (Chapters 1–15)

Volume 2: Schedule 3 (Chapters 16–38)

Volume 3: Schedule 3 (Chapters 39–59)

Volume 4: Schedule 3 (Chapters 60–73)

Volume 5: Schedule 3 (Chapters 74–97)

Volume 6: Schedules 4–16

Volume 7: Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Customs Tariff Act 1995 that shows the text of the law as amended and in force on 1 April 2026 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).

Application, saving and transitional provisions

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.

Self -repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Schedule 3—Classification of goods and general and special rates of duty 1

Section XI—Textiles and textile articles 1

Chapter 60—Knitted or crocheted fabrics 1

Notes. 1

Subheading Note. 1

Chapter 61—Articles of apparel and clothing accessories, knitted or crocheted 5

Notes. 5

Additional Note. 8

Chapter 62—Articles of apparel and clothing accessories, not knitted or crocheted 17

Notes. 17

Additional Note. 20

Chapter 63—Other made up textile articles; sets; worn clothing and worn textile articles; rags 29

Notes. 29

Subheading Note. 29

Sub-Chapter I—Other made up textile articles 30

Sub-Chapter II—Sets 34

Sub-Chapter III—Worn clothing and worn textile articles; rags 34

Section XII—Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair 36

Chapter 64—Footwear, gaiters and the like; parts of such articles 36

Notes. 36

Subheading Note. 37

Chapter 65—Headgear and parts thereof 41

Notes. 41

Chapter 66—Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof 43

Notes. 43

Chapter 67—Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 45

Notes. 45

Section XIII—Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware 47

Chapter 68—Articles of stone, plaster, cement, asbestos, mica or similar materials 47

Notes. 47

Chapter 69—Ceramic products 56

Notes. 56

Sub-Chapter I—Goods of siliceous fossil meals or of similar siliceous earths, and refractory goods 57

Sub-Chapter II—Other ceramic products 58

Chapter 70—Glass and glassware 62

Notes. 62

Subheading Note. 63

Section XIV—Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 72

Chapter 71—Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 72

Notes. 72

Subheading Notes. 75

Sub-Chapter I—Natural or cultured pearls and precious or semi-precious stones 76

Sub-Chapter II—Precious metals and metals clad with precious metal 77

Sub-Chapter III—Jewellery, goldsmiths’ and silversmiths’ wares and other articles 79

Section XV—Base metals and articles of base metal 81

Notes. 81

Chapter 72—Iron and steel 86

Notes. 86

Subheading Notes. 90

Additional Note. 91

Sub-Chapter I—Primary materials; products in granular or powder form 92

Sub-Chapter II—Iron and non-alloy steel 94

Sub-Chapter III—Stainless steel 102

Sub-Chapter IV—Other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel 105

Chapter 73—Articles of iron or steel 110

Notes. 110

Additional Notes. 110