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Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3  

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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).

CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY

SECTION XVIII  

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
90 CHAPTER 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Notes.
  • 1. - This Chapter does not cover:
  • (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (4016), of leather or of composition leather (4205) or of textile material (5911);
  • (b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
  • (c) Refractory goods of 6903; ceramic wares for laboratory, chemical or other technical uses, of 6909;
  • (d) Glass mirrors, not optically worked, of 7009, or mirrors of base metal or of precious metal, not being optical elements (8306 or Chapter 71);
  • (e) Goods of 7007, 7008.00.00, 7011, 7014, 7015 or 7017;
  • Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in 9021;
  • (g) Pumps incorporating measuring devices, of 8413; weight-operated counting or checking machinery, or separately presented weights for balances (8423); lifting or handling machinery (8425 to 8428); paper or paperboard cutting machines of all kinds (8441); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of 8466, including fittings with optical devices for reading the scale (for example, " optical " dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (8470); valves or other appliances of 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of 8486;
  • (h) Searchlights or spotlights of a kind used for cycles or motor vehicles (8512); portable electric lamps of 8513; cinematographic sound recording, reproducing or re-recording apparatus (8519); sound-heads (8522); television cameras, digital cameras and video camera recorders (8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (8526); connectors for optical fibres, optical fibre bundles or cables (8536); numerical control apparatus of 8537; sealed beam lamp units of 8539; optical fibre cables of 8544;
  • (ij) Searchlights or spotlights of 9405;
  • (k) Articles of Chapter 95;
  • (l) Monopods, bipods, tripods and similar articles, of 9620;
  • (m) Capacity measures, which are to be classified according to their constituent material; or
  • (n) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in 3923 or Section XV).
  • 2. - Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:
  • (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than 8487, 8548 or 9033.00.00) are in all cases to be classified in their respective headings;
  • (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
  • (c) All other parts and accessories are to be classified in 9033.00.00.
  • 3. - The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
  • 4. - 9005 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in 9013.
  • 5. - Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in 9013 and in 9031 are to be classified in 9031.
  • 6. - For the purposes of 9021, " orthopaedic appliances " means appliances for:
  • - Preventing or correcting bodily deformities; or
  • - Supporting or holding parts of the body following an illness, operation or injury.
    •  
    Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
  • 7. - 9032 applies only to:
  • (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
  • (b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.
    • Additional Notes.
  • 1. - This Chapter does not cover gas pressure regulators (so called) of the piston or diaphragm type, of a kind used with compressed gas cylinders or reticulated gas pipeline systems, incorporating a pressure reducing valve or the like, whether or not combined with a pressure gauge (8481).
  • 2. - For the purposes of 9021.10.42 and 9021.10.49, parts does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of 9606.


    • 9001 OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED:  
    9001.10.00 -Optical fibres, optical fibre bundles and cables Free
    9001.20.00 -Sheets and plates of polarising material Free
    9001.30 -Contact lenses:  
    9001.30.10 ---Ophthalmic powered Free
    9001.30.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    9001.40.00 -Spectacle lenses of glass 5%
    CA:Free
    9001.50.00 -Spectacle lenses of other materials 5%
    CA:Free
    9001.90 -Other:  
    9001.90.10 ---Goods, as follows:
    (a) shaped eyepieces, not powered, for goggles and the like;
    (b) other than of glass, of a kind used with motor vehicles;
    (c) other articles of glass, other than prisms, mirrors or powered lenses    		 Free
    9001.90.90 ---Other Free
    9002 LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED:  
    9002.1 -Objective lenses:  
    9002.11.00 --For cameras, projectors or photographic enlargers or reducers Free
    9002.19.00 --Other Free
    9002.20.00 -Filters Free
    9002.90.00 -Other Free
    9003 FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF:  
    9003.1 -Frames and mountings:  
    9003.11.00 --Of plastics 5%
    9003.19.00 --Of other materials 5%
    9003.90.00 -Parts 5%
    9004 SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER:  
    9004.10.00 -Sunglasses 5%
    9004.90.00 -Other 5%
    9005 BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY:  
    9005.10.00 -Binoculars Free
    9005.80.00 -Other instruments Free
    9005.90.00 -Parts and accessories (including mountings) Free
    9006 PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASHBULBS OTHER THAN DISCHARGE LAMPS OF 8539:  
    9006.10 - 9006.10.90 (Repealed by No 78 of 2016)  
    9006.30.00 -Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes Free
    9006.40.00 -Instant print cameras Free
    9006.5 -Other cameras:  
    9006.51.00 - 9006.52.00 (Repealed by No 91 of 2021)  
    9006.53.00 --For roll film of a width of 35 mm Free
    9006.59 --Other:  
    9006.59.10 ---Cameras:
    (a) used for preparing printing plates or cylinders; and
    (b) used solely or principally in the graphic arts industries for the production of line, continuous tone or half-tone images    		 5%
    DCS:4%
    DCT:5%
    9006.59.90 ---Other Free
    9006.6 -Photographic flashlight apparatus and flashbulbs:  
    9006.61.00 --Discharge lamp ( " electronic " ) flashlight apparatus Free
    9006.69.00 --Other Free
    9006.9 -Parts and accessories:  
    9006.91.00 --For cameras Free
    9006.99.00 --Other Free
    9007 CINEMATOGRAPHIC CAMERAS AND PROJECTORS, WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS:  
    9007.10.00 -Cameras Free
    9007.20.00 -Projectors Free
    9007.9 -Parts and accessories:  
    9007.91.00 --For cameras Free
    9007.92.00 --For projectors Free
    9008 IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS:  
    9008.50 -Projectors, enlargers and reducers:  
    9008.50.10 ---Overhead projectors 5%
    DCS:4%
    DCT:5%
    9008.50.90 ---Other Free
    9008.90.00 -Parts and accessories Free
    9010 APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS:  
    9010.10.00 -Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper Free
    9010.50 -Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes:  
    9010.50.10 ---Goods, as follows:
    (a) layout tables;
    (b) photographic silver recovery apparatus;
    (c) vacuum frames    		 Free
    9010.50.20 ---Apparatus and equipment for the processing of sensitised film or paper, NSA Free
    9010.50.90 ---Other Free
    9010.60.00 -Projection screens Free
    9010.90 -Parts and accessories:  
    9010.90.10 ---For goods of 9010.50.90 Free
    9010.90.20 ---For goods of 9010.50.20 or 9010.60.00 Free
    9010.90.30 ---For goods of 9010.50.10 Free
    9010.90.90 ---Other 5%
    DCS:4%
    DCT:5%
    9011 COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTOMICROGRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION:  
    9011.10.00 -Stereoscopic microscopes Free
    9011.20.00 -Other microscopes, for photomicrography, cinephotomicrography or microprojection Free
    9011.80.00 -Other microscopes Free
    9011.90.00 -Parts and accessories Free
    9012 MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS:  
    9012.10.00 -Microscopes other than optical microscopes; diffraction apparatus Free
    9012.90.00 -Parts and accessories Free
    9013 LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:  
    9013.10.00 -Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI Free
    9013.20.00 -Lasers, other than laser diodes Free
    9013.80.00 -Other devices, appliances and instruments Free
    9013.90.00 -Parts and accessories Free
    9014 DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES:  
    9014.10.00 -Direction finding compasses Free
    9014.20.00 -Instruments and appliances for aeronautical or space navigation (other than compasses) Free
    9014.80.00 -Other instruments and appliances Free
    9014.90.00 -Parts and accessories Free
    9015 SURVEYING (INCLUDING PHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS:  
    9015.10.00 -Rangefinders Free
    9015.20.00 -Theodolites and tachymeters (tacheometers) Free
    9015.30.00 -Levels Free
    9015.40.00 -Photogrammetrical surveying instruments and appliances Free
    9015.80.00 -Other instruments and appliances Free
    9015.90.00 -Parts and accessories Free
    9016.00.00 BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS Free
    9017 DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:  
    9017.10.00 -Drafting tables and machines, whether or not automatic Free
    9017.20 -Other drawing, marking-out or mathematical calculating instruments:  
    9017.20.10 ---Goods, as follows:
    (a) disc calculators and the like;
    (b) drawing curves;
    (c) parallel rules of plastic;
    (d) protractors;
    (e) set squares;
    (f) stencils    		 5%
    9017.20.90 ---Other Free
    9017.30.00 -Micrometers, callipers and gauges Free
    9017.80 -Other instruments:  
    9017.80.20 ---Goods, as follows:
    (a) graduated rules of wood or plastic, other than folding rules;
    (b) steel tape measures    		 5%
    9017.80.80 ---Other Free
    9017.90.00 -Parts and accessories Free
    9018 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCINTIGRAPHIC APPARATUS, OTHER ELECTRO-MEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS:  
    9018.1 -Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):  
    9018.11.00 --Electro-cardiographs Free
    9018.12.00 --Ultrasonic scanning apparatus Free
    9018.13.00 --Magnetic resonance imaging apparatus Free
    9018.14.00 --Scintigraphic apparatus Free
    9018.19.00 --Other Free
    9018.20.00 -Ultra-violet or infra-red ray apparatus Free
    9018.3 -Syringes, needles, catheters, cannulae and the like:  
    9018.31.00 --Syringes, with or without needles Free
    9018.32.00 --Tubular metal needles and needles for sutures Free
    9018.39.00 --Other Free
    9018.4 -Other instruments and appliances, used in dental sciences:  
    9018.41.00 --Dental drill engines, whether or not combined on a single base with other dental equipment Free
    9018.49.00 --Other Free
    9018.50.00 -Other ophthalmic instruments and appliances Free
    9018.90.00 -Other instruments and appliances Free
    9019 MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS:  
    9019.10.00 -Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus Free
    9019.20.00 -Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Free
    9020.00.00 OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS Free
    9021 ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY:  
    9021.10 -Orthopaedic or fracture appliances:  
    9021.10.10 ---Footwear and special insoles made to measure for a specific orthopaedic disorder Free
    9021.10.20 ---Footwear, NSA, excluding parts, designed to correct orthopaedic conditions 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    9021.10.30 ---Special insoles, NSA, excluding parts, designed to correct orthopaedic conditions 5%
      From 1 January 2005 7.5%
    DC:2.5%
      From 1 January 2010 5%
    9021.10.4 ---Parts for goods of 9021.10.20 or 9021.10.30:  
    9021.10.41 (Repealed by No 91 of 2021)  
    9021.10.42 ----Parts, as specified in Note 1(f) to this Chapter, being of titanium Free
    9021.10.49 ----Other 5%
      From 1 January 2005 7.5%
    DC:2.5%
    DCS:5%
    DCT:7.5%
      From 1 January 2010 5%
    9021.10.9 ---Other:
    9021.10.91 ----Parts, as specified in Note 1(f) to this Chapter, excluding titanium 5%
    9021.10.99 ----Other Free
    9021.2 -Artificial teeth and dental fittings:  
    9021.21.00 --Artificial teeth Free
    9021.29 --Other:
    9021.29.10 ---Parts, as specified in Note 1(f) to this Chapter, excluding titanium 5%
    9021.29.90 ---Other Free
    9021.3 -Other artificial parts of the body:  
    9021.31.00 --Artificial joints Free
    9021.39.00 --Other Free
    9021.40.00 -Hearing aids, excluding parts and accessories Free
    9021.50.00 -Pacemakers for stimulating heart muscles, excluding parts and accessories Free
    9021.90.00 -Other Free
    9022 APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, BETA, GAMMA OR OTHER IONISING RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIOTHERAPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE:  
    9022.1 -Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:  
    9022.12.00 --Computed tomography apparatus Free
    9022.13.00 --Other, for dental uses Free
    9022.14.00 --Other, for medical, surgical or veterinary uses Free
    9022.19.00 --For other uses Free
    9022.2 -Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:  
    9022.21.00 --For medical, surgical, dental or veterinary uses Free
    9022.29.00 --For other uses Free
    9022.30.00 -X-ray tubes Free
    9022.90.00 -Other, including parts and accessories Free
    9023.00.00 INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES Free
    9024 MACHINES AND APPLIANCES FOR TESTING THE HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS):  
    9024.10.00 -Machines and appliances for testing metals Free
    9024.80.00 -Other machines and appliances Free
    9024.90.00 -Parts and accessories Free
    9025 HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS:  
    9025.1 -Thermometers and pyrometers, not combined with other instruments:  
    9025.11.00 --Liquid-filled, for direct reading Free
    9025.19.00 --Other Free
    9025.80.00 -Other instruments Free
    9025.90.00 -Parts and accessories Free
    9026 INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF 9014, 9015, 9028 OR 9032:  
    9026.10 -For measuring or checking the flow or level of liquids:  
    9026.10.20 ---Gauges of a kind used as components in passenger motor vehicles 5%
      From 1 January 2005 10%
    DC:5%
    Free
      From 1 January 2010 5%
    9026.10.80 ---Other Free
    9026.20 -For measuring or checking pressure:  
    9026.20.20 ---Gauges of a kind used as components in passenger motor vehicles 5%
      From 1 January 2005 10%
    DC:5%
    Free
      From 1 January 2010 5%
    9026.20.80 ---Other Free
    9026.80 -Other instruments or apparatus:  
    9026.80.20 ---Gauges of a kind used as components in passenger motor vehicles 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    9026.80.80 ---Other Free
    9026.90.00 -Parts and accessories Free
    9027 INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES:  
    9027.10.00 -Gas or smoke analysis apparatus Free
    9027.20.00 -Chromatographs and electrophoresis instruments Free
    9027.30.00 -Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) Free
    9027.50.00 -Other instruments and apparatus using optical radiations (UV, visible, IR) Free
    9027.8 -Other instruments and apparatus:  
    9027.81.00 --Mass spectrometers Free
    9027.89.00 --Other Free
    9027.90.00 -Microtomes; parts and accessories Free
    9028 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR:  
    9028.10 -Gas meters:  
    9028.10.10 ---Of the household supply kind Free
    9028.10.90 ---Other Free
    9028.20 -Liquid meters:  
    9028.20.10 ---Water meters, as follows:
    (a) of the inferential kind;
    (b) of the positive kind not exceeding 100 mm diameter in size    		 5%
    9028.20.90 ---Other Free
    9028.30.00 -Electricity meters Free
    9028.90.00 -Parts and accessories Free
    9029 REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF 9014 OR 9015; STROBOSCOPES:  
    9029.10 -Revolution counters, production counters, taximeters, mileometers, pedometers and the like:  
    9029.10.20 ---Of a kind used as components in passenger motor vehicles 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    9029.10.80 ---Other Free
    9029.20 -Speed indicators and tachometers; stroboscopes:  
    9029.20.10 ---Of a kind used as components in passenger motor vehicles 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    9029.20.90 ---Other Free
    9029.90 -Parts and accessories:  
    9029.90.10 ---For goods of 9029.10.20 or 9029.20.10 5%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    9029.90.90 ---Other Free
    9030 OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS:  
    9030.10.00 -Instruments and apparatus for measuring or detecting ionising radiations Free
    9030.20.00 -Oscilloscopes and oscillographs Free
    9030.3 -Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices):  
    9030.31.00 --Multimeters without a recording device Free
    9030.32.00 --Multimeters with a recording device Free
    9030.33.00 --Other, without a recording device Free
    9030.39.00 --Other, with a recording device Free
    9030.40.00 -Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) Free
    9030.8 -Other instruments and apparatus:  
    9030.82.00 --For measuring or checking semiconductor wafers or devices (including integrated circuits) Free
    9030.84.00 -Other, with a recording device Free
    9030.89.00 --Other Free
    9030.90.00 -Parts and accessories Free
    9031 MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS:  
    9031.10 -Machines for balancing mechanical parts:  
    9031.10.20 ---Motor vehicle wheel balancers of the static kind Free
    9031.10.80 ---Other Free
    9031.20 -Test benches:  
    9031.20.10 ---Electrical, for internal combustion engines 5%
    9031.20.90 ---Other Free
    9031.4 -Other optical instruments and appliances:  
    9031.41.00 --For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) Free
    9031.49.00 --Other Free
    9031.80.00 -Other instruments, appliances and machines Free
    9031.90.00 -Parts and accessories Free
    9032 AUTOMATIC REGULATING OR CONTROLLING INSTRUMENTS AND APPARATUS:  
    9032.10.00 -Thermostats Free
    9032.20.00 -Manostats Free
    9032.8 -Other instruments and apparatus:  
    9032.81.00 --Hydraulic or pneumatic Free
    9032.89 --Other:  
    9032.89.1 ---Automatic voltage regulators of a kind commonly used with motor vehicles, for 6 V or 12 V systems:  
    9032.89.11 ----Of a kind used as components in passenger motor vehicles 5%
      From 1 January 1999 13%
    DC:8%
    DCS:10%
      From 1 January 2005 10%
    DC:5%
      From 1 January 2010 5%
    9032.89.19 ----Other Free
    9032.89.80 ---Other Free
    9032.90 -Parts and accessories:  
    9032.90.20 ---Of a kind used as components in passenger motor vehicles 5%
      From 1 January 1999 5%
    9032.90.80 ---Other Free
    9033.00.00 PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90 Free

     View history note
    91 CHAPTER 91
    Clocks and watches and parts thereof
    Notes.
  • 1. - This Chapter does not cover:
  • (a) Clock or watch glasses or weights (classified according to their constituent material);
  • (b) Watch chains (7113 or 7117, as the case may be);
  • (c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally 7115); clock or watch springs are, however, to be classified as clock or watch parts (9114);
  • (d) Bearing balls (7326 or 8482, as the case may be);
  • (e) Articles of 8412 constructed to work without an escapement;
  • (f) Ball bearings (8482); or
  • (g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
  • 2. - 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in 9102.
  • 3. - For the purposes of this Chapter, " watch movements " means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
  • 4. - Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.


    • 9101 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL:
    9101.1 -Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
    9101.11.00 --With mechanical display only Free
    9101.19.00 --Other Free
    9101.2 -Other wrist-watches, whether or not incorporating a stop-watch facility:
    9101.21.00 --With automatic winding Free
    9101.29.00 --Other Free
    9101.9 -Other:
    9101.91.00 --Electrically operated Free
    9101.99.00 --Other Free
    9102 WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, OTHER THAN THOSE OF 9101:
    9102.1 -Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility:
    9102.11.00 --With mechanical display only Free
    9102.12.00 --With opto-electronic display only Free
    9102.19.00 --Other Free
    9102.2 -Other wrist-watches, whether or not incorporating a stop-watch facility:
    9102.21.00 --With automatic winding Free
    9102.29.00 --Other Free
    9102.9 -Other:
    9102.91.00 --Electrically operated Free
    9102.99.00 --Other Free
    9103 CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF 9104.00.00:
    9103.10.00 -Electrically operated Free
    9103.90.00 -Other Free
    9104.00.00 INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS Free
    9105 OTHER CLOCKS:
    9105.1 -Alarm clocks:
    9105.11.00 --Electrically operated Free
    9105.19.00 --Other Free
    9105.2 -Wall clocks:
    9105.21.00 --Electrically operated Free
    9105.29.00 --Other Free
    9105.9 -Other:
    9105.91.00 --Electrically operated Free
    9105.99.00 --Other Free
    9106 TIME OF DAY RECORDING APPARATUS AND APPARATUS FOR MEASURING, RECORDING OR OTHERWISE INDICATING INTERVALS OF TIME, WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR (FOR EXAMPLE, TIME-REGISTERS, TIME-RECORDERS):
    9106.10.00 -Time-registers; time-recorders 5%
    DCS:Free
    9106.90.00 -Other Free
    9107.00.00 TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR 5%
    9108 WATCH MOVEMENTS, COMPLETE AND ASSEMBLED:
    9108.1 -Electrically operated:
    9108.11.00 --With mechanical display only or with a device to which a mechanical display can be incorporated Free
    9108.12.00 --With opto-electronic display only Free
    9108.19.00 --Other Free
    9108.20.00 -With automatic winding Free
    9108.90.00 -Other Free
    9109 CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED:
    9109.10.00 -Electrically operated Free
    9109.90.00 -Other Free
    9110 COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS:
    9110.1 -Of watches:
    9110.11.00 --Complete movements, unassembled or partly assembled (movement sets) Free
    9110.12.00 --Incomplete movements, assembled Free
    9110.19.00 --Rough movements Free
    9110.90 -Other:
    9110.90.10 ---Of goods of 9107.00.00 5%
    9110.90.90 ---Other Free
    9111 WATCH CASES AND PARTS THEREOF:
    9111.10.00 -Cases of precious metal or of metal clad with precious metal Free
    9111.20.00 -Cases of base metal, whether or not gold- or silver-plated Free
    9111.80.00 -Other cases Free
    9111.90.00 -Parts Free
    9112 CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF:
    9112.20.00 -Cases Free
    9112.90.00 -Parts Free
    9113 WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF:
    9113.10.00 -Of precious metal or of metal clad with precious metal 5%
    CA:Free
    9113.20.00 -Of base metal, whether or not gold- or silver-plated Free
    9113.90.00 -Other 5%
    CA:Free
    9114 OTHER CLOCK OR WATCH PARTS:
    9114.10.00 (Repealed by No 91 of 2021)  
    9114.30.00 -Dials Free
    9114.40.00 -Plates and bridges Free
    9114.90.00 -Other Free

     View history note
    92 CHAPTER 92
    Musical instruments; parts and accessories of such articles
    Notes.
  • 1. - This Chapter does not cover:
  • (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
  • (b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
  • (c) Toy instruments or apparatus (9503);
  • (d) Brushes for cleaning musical instruments (9603), or monopods, bipods, tripods and similar articles (9620); or
  • (e) Collectors ' pieces or antiques 9705 or 9706).
  • 2. - Bows and sticks and similar devices used in playing the musical instruments of 9202 or 9206.00.00 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
     
    Cards, discs and rolls of 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
    •


    9201 PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSICHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS:
    9201.10.00 -Upright pianos Free
    9201.20.00 -Grand pianos Free
    9201.90.00 -Other Free
    9202 OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS):
    9202.10.00 -Played with a bow Free
    9202.90.00 -Other 5%
    DCS:4%
    DCT:5%
    9205 WIND MUSICAL INSTRUMENTS (FOR EXAMPLE, KEYBOARD PIPE ORGANS, ACCORDIONS, CLARINETS, TRUMPETS, BAGPIPES), OTHER THAN FAIRGROUND ORGANS AND MECHANICAL STREET ORGANS:  
    9205.10.00 -Brass-wind instruments Free
    9205.90.00 -Other Free
    9206.00.00 PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, DRUMS, XYLOPHONES, CYMBALS, CASTANETS, MARACAS) Free
    9207 MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY (FOR EXAMPLE, ORGANS, GUITARS, ACCORDIONS):  
    9207.10.00 -Keyboard instruments, other than accordions Free
    9207.90.00 -Other 5%
    DCS:4%
    DCT:5%
    9208 MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS:
    9208.10.00 -Musical boxes Free
    9208.90.00 -Other Free
    9209 PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL INSTRUMENTS; METRONOMES, TUNING FORKS AND PITCH PIPES OF ALL KINDS:
    9209.30.00 -Musical instrument strings Free
    9209.9 -Other:
    9209.91.00 --Parts and accessories for pianos Free
    9209.92.00 --Parts and accessories for the musical instruments of 9202 5%
    DCS:4%
    DCT:5%
    9209.94.00 --Parts and accessories for the musical instruments of 9207 Free
    9209.99.00 --Other Free

     View history note


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