Customs Tariff Act 1995
SCHEDULES
SCHEDULE 5 - US ORIGINATING GOODSNote: See sections 15 and 16 .
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995 , the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 5 increased from 1 March 2025 (see Gazette C2025G00116, 04/03/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 MARCH 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 March 2025 | ||
| 2401.10.00 | $ 2,158.65/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $ 2,158.65/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $ 1.40312/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995 , the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22 , 27 , 29 and 38 of Sch 3 as specified in an item in Sch 5 increased from 3 February 2025 (see Gazette C2025G00061, 06/02/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 3 FEBRUARY 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 3 February 2025 | |
| 2203.00.64 | 2206.00.73 | $ 52.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $ 61.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $ 61.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.63 | 2206.00.72 | $ 10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.71 | 2206.00.82 | |
| 2203.00.65 | 2206.00.76 | $ 33.11/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.72 | 2206.00.83 | |
| 2203.00.67 | 2206.00.78 | $ 43.39/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.79 | 2206.00.89 | |
| 2203.00.91 | 2206.00.14 | $ 104.31/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $ 104.31/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2208.20.10 | $ 97.41/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $ 0.508/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $ 0.348/kg of liquefied natural gas | |
| 2711.21.10 | $ 0.348/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $ 0.166/L of liquefied petroleum gas] |
| US originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 100A | (Repealed by No 77 of 2006.) | |
| 101 | 2902.42.00 | $ 0.38143/L |
| 101A | (Repealed by No 77 of 2006.) | |
| 102 | 2902.43.00 | $ 0.38143/L |
| 103 | 2902.44.00 | $ 0.38143/L |
| 104-120 | (Repealed by No 77 of 2006.) | |
| 121 - 121D | (Repealed by No 10 of 2021) | |
| 122 | 3403.11.10 | $ 0.142/kg |
| 123 | 3403.11.90 | $ 0.142/L |
| 124 | 3403.19.10 | $ 0.142/kg |
| 125 | 3403.19.90 | $ 0.142/L |
| 126 | 3403.91.10 | $ 0.142/kg |
| 127 | 3403.91.90 | $ 0.142/L |
| 128 | 3403.99.10 | $ 0.142/kg |
| 129 | 3403.99.90 | $ 0.142/L |
| 130 | 3811.21.10 | $ 0.142/kg |
| 131 | 3811.21.90 | $ 0.142/L |
| 132 | 3817.00.10 | |
| 133 | 3819.00.00 | $ 0.142/L |
| 133A - 133B | (Repealed by No 65 of 2011) | |
| 133C | 3824.99.30 | $
0.396/L of gasoline
plus $ 0.396/L of ethanol plus $ 0.396/L of other substances (if any) in the blend |
| 133D | 3824.99.40 | $
0.396/L of diesel
plus $ 0.396/L of ethanol plus $ 0.396/L of other substances (if any) in the blend |
| 133E | 3826.00.10 | $ 0.38143/L |
| 133F | 3826.00.20 | $
0.38143/L of biodiesel plus
$ 0.38143/L of ethanol (if any) plus $ 0.38143/L of other substances in the blend |
| 134 - 955 | (Repealed by No 10 of 2021) |
CCH Note:
Sch 1 of No 77 of 2006, commenced 1 November 2005, contains the following transitional provision:
19 Application
The amendments made by this Schedule apply in relation to:
(a) goods imported into Australia on or after 1 November 2005; and
(b) goods imported into Australia before 1 November 2005, where the time for working out the rate of import duty on the goods had not occurred before 1 November 2005.
Sch 2 of No 77 of 2006, commenced 1 July 2006, contains the following transitional provision:
46 Application
The amendments made by items 5 to 45 apply in relation to:
(a) goods imported into Australia on or after 1 July 2006; and
(b) goods imported into Australia before 1 July 2006, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2006.
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