Customs Tariff Act 1995

PART 2 - DUTIES OF CUSTOMS  

SECTION 18   CALCULATION OF CONCESSIONAL DUTY  

18(1)    
Subject to sections 18A , 20 and 22 , if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:

(a)    under the tariff classification in Schedule 3 that applies to the goods; or

(aa)    under an item in the table in Schedule 4A that applies to the goods; or

(b)    under an item in the table in Schedule 5 that applies to the goods; or

(c)    under an item in the table in Schedule 6 that applies to the goods; or

(ca)    under an item in the table in Schedule 6A that applies to the goods; or

(d)    under an item in the table in Schedule 7 that applies to the goods; or

(e)    under an item in the table in Schedule 8 that applies to the goods; or

(ea)    under an item in the table in Schedule 8A that applies to the goods; or

(eb)    under an item in the table in Schedule 8B that applies to the goods; or

(f)    under an item in the table in Schedule 9 that applies to the goods; or

(fa)    under an item in the table in Schedule 9A that applies to the goods; or

(g)    under an item in the table in Schedule 10 that applies to the goods; or

(ga)    under an item in the table in Schedule 10A that applies to the goods; or

(h)    under an item in the table in Schedule 11 that applies to the goods; or

(i)    under an item in the table in Schedule 12 that applies to the goods; or

(j)    under an item in the table in Schedule 13 that applies to the goods; or

(k)    under an item in the table in Schedule 14 that applies to the goods; or

(l)    under an item in the table in Schedule 15 that applies to the goods; or

(m)    under an item in the table in Schedule 16 that applies to the goods.

18(2)    
For the purposes of subsection (1) , the amount of duty payable in respect of goods under an item in Schedule 4 is an amount of duty worked out as follows:

(a)    if the goods:

(i) are not the produce or manufacture of a Preference Country; and

(ia) are not Singaporean originating goods; and

(ii) are not US originating goods; and

(iii) are not Thai originating goods; and

(iv) are not New Zealand originating goods; and

(iva) are not Peruvian originating goods; and

(v) are not Chilean originating goods; and

(vi) are not AANZ originating goods; and

(via) are not Pacific Islands originating goods; and

(vib) are not Trans-Pacific Partnership originating goods; and

(vii) are not Malaysian originating goods; and

(viia) are not Indonesian originating goods; and

(viii) are not Korean originating goods; and

(viiia) are not Indian originating goods; and

(ix) are not Japanese originating goods; and

(x) are not Chinese originating goods; and

(xi) are not Hong Kong originating goods; and

(xii) are not RCEP originating goods; and

(xiii) are not UK originating goods; and

(xiv) are not UAE originating goods;

by reference to the general rate set out in the third column of that item;

(b)    if the goods are New Zealand originating goods:

(i) if a rate of duty that applies in relation to New Zealand is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(c)    if the goods are the produce or manufacture of Papua New Guinea:

(i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(d)    if the goods are the produce or manufacture of Canada:

(i) if a rate of duty that applies in relation to Canada is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - by reference to the general rate of duty set out in the third column of that item;

(e)    if the goods are the produce or manufacture of a Forum Island Country:

(i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(f)    if the goods are the produce or manufacture of a Developing Country or place specified in Part 5 of Schedule 1 to the regulations:

(i) subject to subparagraphs (ii) and (iii) - by reference to the general rate of duty set out in the third column of that item; or

(ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 4 of Schedule 1 to the regulationsis set out in the third column of that item - by reference to that rate of duty; or

(iii) if a rate of duty that applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations is set out in the third column of that item - by reference to that rate of duty;

(g)    if the goods are the produce or manufacture of a Developing Country or Place specified in Part 4 of Schedule 1 to the regulations, (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province):

(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - by reference to the general rate of duty set out in the third column of that item;

(h)    if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1 to the regulations:

(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(i)    if under section 153H or 153NA of the Customs Act 1901 the goods are the produce or manufacture of a Least Developed Country:

(i) if a rate of duty that applies in relation to Least Developed Countries is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(j) (Repealed by No 121 of 2017)

(ja)    if the goods are Singaporean originating goods:

(i) if a rate of duty that applies in relation to Singapore is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(k)    if the goods are US originating goods:

(i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item-by reference to that rate of duty; or

(ii) otherwise - Free;

(l)    if the goods are Thai originating goods:

(i) if a rate of duty that applies in relation to Thailand is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(la)    if the goods are Peruvian originating goods:

(i) if a rate of duty that applies in relation to Peru is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(m)    if the goods are Chilean originating goods:

(i) if a rate of duty that applies in relation to Chile is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(n)    if the goods are AANZ originating goods:

(i) if " AANZ " is specified in relation to a rate of duty set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(na)    if the goods are Pacific Islands originating goods:

(i) if " PI " is specified in relation to a rate of duty set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(nb)    if the goods are Trans-Pacific Partnership originating goods:

(i) if " TPP " is specified in relation to a rate of duty set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(o)    if the goods are Malaysian originating goods:

(i) if a rate of duty that applies in relation to Malaysia is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(oa)    if the goods are Indonesian originating goods:

(i) if a rate of duty that applies in relation to Indonesia is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(p)    if the goods are Korean originating goods:

(i) if a rate of duty that applies in relation to the Republic of Korea is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(pa)    if the goods are Indian originating goods:

(i) if a rate of duty that applies in relation to India is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(q)    if the goods are Japanese originating goods:

(i) if a rate of duty that applies in relation to Japan is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(r)    if the goods are Chinese originating goods:

(i) if a rate of duty that applies in relation to the People ' s Republic of China is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(s)    if the goods are Hong Kong originating goods:

(i) if a rate of duty that applies in relation to Hong Kong is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(t)    if the goods are RCEP originating goods:

(i) if " RCEP " is specified in relation to a rate of duty set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(u)    if the goods are UK originating goods:

(i) if a rate of duty that applies in relation to the United Kingdom is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free;

(v)    if the goods are UAE originating goods:

(i) if a rate of duty that applies in relation to the United Arab Emirates is set out in the third column of that item - by reference to that rate of duty; or

(ii) otherwise - Free.

Least rate of duty

18(3)    
If, apart from this subsection, more than one paragraph of subsection (2) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.

18(4)    
(Repealed by No 128 of 2008)