ATO schedule of imported goods eligible for a periodic settlement permission
ATO schedule of imported goods eligible for a periodic settlement permission
Overview
The following schedule lists all Customs tariff subheadings for excise equivalent goods (EEGs) and other customable goods eligible for a periodic settlement permission (PSP) issued by us.
If you are an importer of any of the goods listed below you can apply to us for a PSP. The PSP allows you to deliver the goods into the Australian market prior to settling your customs liabilities and reporting responsibilities.
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Use the full Customs tariff to correctly classify goods to the relevant subheading. The following schedule is only an extract and cannot be relied on to classify imported goods.
For more information refer to:
- Customs Act 1901 section 69
- Customs Regulations 1926 regulation 1D and regulation 1E
- Customs Tariff Act 1995.
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Tariff
classification
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Description of goods
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2203
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Beer made from malt
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2203.00.6
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Other beer, as defined in Additional note 9 to this chapter, packaged in an individual container not exceeding 48 L:
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2203.00.61
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 3.0% vol.
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2203.00.62
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- Having an alcoholic strength by volume exceeding 3.0% vol. but not exceeding 3.5% vol.
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2203.00.69
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2203.00.7
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Other beer, as defined in Additional note 9 to this chapter, packaged in an individual container exceeding 48 L:
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2203.00.71
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 3.0% vol.
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2203.00.72
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- Having an alcoholic strength by volume exceeding 3.0% vol. but not exceeding 3.5% vol.
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2203.00.79
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2203.00.9
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Other:
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2203.00.91
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2203.00.99
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2204
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Wine of fresh grapes including fortified wines; grape must other than that of 2009
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2204.10.2
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Sparkling wine in which the natural effervescence is produced solely by secondary fermentation in the bottle:
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2204.10.21
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- Having an alcoholic strength by volume not exceeding 1.15% vol.
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2204.10.22
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- Grape wine as defined in Additional note 3 to this chapter
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2204.10.23
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- Other, having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2204.10.29
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2204.10.8
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Other sparkling wine:
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2204.10.81
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- Having an alcoholic strength by volume not exceeding 1.15% vol.
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2204.10.82
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- Grape wine as defined in Additional note 3 to this chapter
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2204.10.83
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- Other, having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2204.10.89
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2204.2
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Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
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2204.21
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- In containers holding 2 L or less
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2204.21.10
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2204.21.20
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- Grape wine as defined in Additional note 3 to this chapter
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2204.21.30
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- Other, having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2204.21.90
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2204.29
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2204.29.10
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2204.29.20
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- Grape wine as defined in Additional note 3 to this chapter
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2204.29.30
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- Other, having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2204.29.90
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2204.30
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Other grape must:
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2204.30.10
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- Grape wine as defined in Additional note 3 to this chapter
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2204.30.90
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2205
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Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
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2205.10
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In containers holding 2 L or less:
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2205.10.10
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- Having an alcoholic strength by volume not exceeding 1.15% vol.
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2205.10.20
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- Grape wine product as defined in Additional note 4 to this chapter
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2205.10.30
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- Other, having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2205.10.90
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2205.90
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Other:
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2205.90.10
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- Having an alcoholic strength by volume not exceeding 1.15% vol.
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2205.90.20
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- Grape wine product as defined in Additional note 4 to this chapter
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2205.90.30
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- Other, having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2205.90.90
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2206
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Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
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2206.00.1
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Grape wine-based beverages:
(a) that are goods of neither 2205 nor 2206.00.2, and
(b) that include a flavour mentioned in paragraph (a) of Additional Note 4 to this Chapter:
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2206.00.13
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- Having an alcoholic strength by volume not exceeding 10% vol
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2206.00.14
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- Having an alcoholic strength by volume exceeding 10% vol
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2206.00.21
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- Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume not exceeding 10% vol
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2206.00.22
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- Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume exceeding 10% vol
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2206.00.23
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- Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume not exceeding 10% vol
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2206.00.24
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- Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume exceeding 10% vol
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2206.00.4
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Beverages, containing goods which, if imported separately, would be classified in 2207 or 2208, as follows:
(a) grape wine as defined in Additional note 3 to this chapter, other than goods of 2204
(b) grape wine product as defined in Additional note 4 to this chapter, other than goods of 2205
(c) fruit or vegetable wine as defined in Additional note 6 to this chapter
(d) mead as defined in Additional note 7 to this chapter
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2206.00.41
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- Containing goods which, if imported separately, would be classified in 2207
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2206.00.42
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- Containing goods which, if imported separately, would be classified in 2208
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2206.00.5
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Beverages, NSA, containing goods which, if imported separately, would be classified in 2207:
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2206.00.51
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- Having an alcoholic strength by volume not exceeding 1.15% vol.
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2206.00.52
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2206.00.59
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2206.00.6
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Beverages, NSA, containing goods which, if imported separately, would be classified in 2208:
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2206.00.61
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- Having an alcoholic strength by volume not exceeding 1.15% vol.
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2206.00.62
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2206.00.69
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2206.00.7
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Beer, as defined in Additional note 9 to this chapter, other than that of 2203, packaged in an individual container not exceeding 48 L, NSA:
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2206.00.74
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 3.0% vol.
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2206.00.75
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- Having an alcoholic strength by volume exceeding 3.0% vol. but not exceeding 3.5% vol.
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2206.00.78
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2206.00.8
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Beer, as defined in Additional note 9 to this chapter, other than that of 2203, packaged in an individual container exceeding 48 L, NSA:
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2206.00.82
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 3.0% vol.
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2206.00.83
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- Having an alcoholic strength by volume exceeding 3.0% vol. but not exceeding 3.5% vol.
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2206.00.89
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2206.00.9
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Other:
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2206.00.92
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2206.00.99
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2207
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Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
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2207.10.00
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Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher
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2207.20
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Ethyl alcohol and other spirits, denatured, of any strength:
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2207.20.10
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- Ethanol for use as fuel in an internal combustion engine
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2208
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Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages
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2208.20
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Spirits obtained by distilling grape wine or grape marc:
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2208.20.10
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- Brandy made wholly from grape wine
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2208.20.90
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2208.30.00
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Whiskies
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2208.40.00
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Rum and other spirits obtained by distilling fermented sugar-cane products
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2208.50.00
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Gin and Geneva
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2208.60.00
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Vodka
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2208.70.00
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Liqueurs and cordials
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2208.90
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Other:
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2208.90.10
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- Having an alcoholic strength by volume not exceeding 1.15% vol.
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2208.90.20
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- Having an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 10% vol.
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2208.90.90
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Chapter 24
2401
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Unmanufactured tobacco; tobacco refuse
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2401.10.00
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Tobacco, not stemmed/stripped
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2401.20.00
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Tobacco, partly or wholly stemmed/stripped
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2401.30.00
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Tobacco refuse
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2402
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Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
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2402.10
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Cigars, cheroots and cigarillos, containing tobacco:
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2402.10.20
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- Not exceeding in weight 0.8 grams per stick of tobacco content
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2402.10.80
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2402.20
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Cigarettes containing tobacco:
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2402.20.20
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- Not exceeding in weight 0.8 grams per stick of tobacco content
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2402.20.80
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2403
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Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences
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2403.1
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Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
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2403.11.00
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- Water pipe tobacco specified in Subheading Note 1 to this Chapter
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2403.19.10
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- In stick form not exceeding in weight 0.8 grams per stick of tobacco content
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2403.19.90
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2403.9
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Other:
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2403.91.00
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- 'Homogenised' or 'reconstituted' tobacco
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2403.99
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2403.99.80
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2707
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Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
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2707.10.00
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Benzol (benzene)
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2707.20.00
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Toluol (toluene)
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2707.30.00
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Xylol (xylenes)
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2707.50.00
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Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250ºC by the ASTM D86 method
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2709
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Petroleum oils and oils obtained from bituminous minerals, crude
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2709.00.90
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2710
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Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
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2710.1
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Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:
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2710.12.61
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- For use as fuel in aircraft
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2710.12.62
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- Blends of gasoline and ethanol
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2710.12.69
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2710.12.70
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- Other refined or partly refined petroleum products; mineral turpentine
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2710.19
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2710.19.1
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- Crudes, topped or enriched
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2710.19.16
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2710.19.22
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- Blends of diesel and ethanol
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2710.19.28
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2710.19.40
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- Kerosene for use as fuel in aircraft
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2710.19.5
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(a) heating oil
(b) kerosene, other than goods of 2710.19.40
(c) fuel oil having the characteristics as defined in Additional note 1 to this chapter
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2710.19.51
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2710.19.52
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- Kerosene, other than goods of 2710.19.40
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2710.19.53
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- Fuel oil having the characteristics as defined in Additional note 1 to this chapter
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2710.19.70
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- Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine
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2710.19.91
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- Petroleum based oils, other than grease of 2710.19.92, including:
(a) lubricant base oils;
(b) prepared lubricant additives containing carrier oils
(c) lubricants for engines, gear sets, pumps and bearings
(d) hydraulic fluids
(e) brake fluids
(f) transmission oils
(g) transformer and heat transfer oils.
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2710.19.92
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2710.20.00
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Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils
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2710.9
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Waste oils:
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2710.91
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- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
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2710.91.1
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- Crudes, topped or enriched
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2710.91.16
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2710.91.22
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- Blends of diesel and ethanol
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2710.91.28
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2710.91.40
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- Kerosene for use as fuel in aircraft
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2710.91.5
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(a) heating oil
(b) kerosene, other than goods of 2710.91.40
(c) fuel oil having the characteristics as defined in Additional note 1 to this chapter
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2710.91.51
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2710.91.52
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- Kerosene, other than goods of 2710.91.40
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2710.91.53
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- Fuel oil having the characteristics as defined in Additional note 1 to this chapter
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2710.91.6
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2710.91.61
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- For use as fuel in aircraft
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2710.91.62
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- Blends of gasoline and ethanol
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2710.91.69
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2710.91.70
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- Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine
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2710.91.80
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- Blends of biodiesel and other substances
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2710.91.91
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- Petroleum based oils, other than grease of 2710.91.92, including:
(a) lubricant base oils
(b) prepared lubricant additives containing carrier oils
(c) lubricants for engines, gear sets, pumps and bearings
(d) hydraulic fluids
(e) brake fluids
(f) transmission oils
(g) transformer and heat transfer oils.
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2710.91.92
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2710.99
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2710.99.1
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- Crudes, topped or enriched
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2710.99.16
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2710.99.22
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- Blends of diesel and ethanol
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2710.99.28
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2710.99.40
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- Kerosene for use as fuel in aircraft
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2710.99.5
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(a) heating oil
(b) kerosene, other than goods of 2710.99.40
(c) fuel oil having the characteristics as defined in Additional note 1 to this chapter
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2710.99.51
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2710.99.52
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- Kerosene, other than goods of 2710.99.40
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2710.99.53
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- Fuel oil having the characteristics as defined in Additional note 1 to this chapter
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2710.99.6
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2710.99.61
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- For use as fuel in aircraft
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2710.99.62
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- Blends of gasoline and ethanol
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2710.99.69
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2710.99.70
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- Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine
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2710.99.80
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- Blends of biodiesel and other substances
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2710.99.91
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- Petroleum based oils, other than grease of 2710.99.92, including:
(a) lubricant base oils
(b) prepared lubricant additives containing carrier oils
(c) lubricants for engines, gear sets, pumps and bearings
(d) hydraulic fluids
(e) brake fluids
(f) transmission oils
(g) transformer and heat transfer oils.
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2710.99.92
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2711
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Petroleum gases and other gaseous hydrocarbons:
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2711.11.00
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2711.12.10
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- LPG as defined in Additional Note 2 to this Chapter
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2711.13.10
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- LPG as defined in Additional Note 2 to this Chapter
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2711.21.10
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- CNG as defined in Additional Note 5 to this Chapter
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Chapter 29
2902
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Cyclic hydrocarbons
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2902.20.00
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Benzene
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2902.30.00
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Toluene
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2902.41.00
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o-Xylene
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2902.42.00
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m-Xylene
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2902.43.00
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p-Xylene
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2902.44.00
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Mixed xylene isomers
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3403
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Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals:
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3403.1
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- Containing petroleum oils or oils obtained from bituminous minerals:
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3403.11
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- Preparations for the treatment of textile materials, leather, furskins or other materials:
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3403.11.10
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- In solid or semi-solid form
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3403.11.90
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3403.19
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|
3403.19.10
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- In solid or semi-solid form
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3403.19.90
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3403.9
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3403.91
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- Preparations for the treatment of textile materials, leather, furskins or other materials:
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3403.91.10
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- In solid or semi-solid form
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3403.91.90
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3403.99
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3403.99.10
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- In solid or semi-solid form
|
3403.99.90
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3811
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Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
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3811.2
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- Additives for lubricating oils:
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3811.21
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- Containing petroleum oils or oils obtained from bituminous minerals:
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3811.21.10
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In solid or semi-solid form
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3811.21.90
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Other
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3817
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Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of 2707 or 2902
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3817.00.10
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Mixed alkylbenzenes
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3819.00.00
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Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
|
3824.90.50
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- Blends of gasoline and ethanol, not being blends classified to 2710
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3824.90.60
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- Blends of diesel and ethanol, not being blends classified to 2710
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3826
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Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals:
|
3826.00.10
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- Biodiesel, other than goods of 2710 or 3826.00.20
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3826.00.20
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- Mixtures of biodiesel and other substances, not being goods classified to 2710
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Last Modified: Monday, 25 February 2013
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