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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 III  

Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
15 CHAPTER 15
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:
  • (a) Pig fat or poultry fat of 0209;
  • (b) Cocoa butter, fat or oil (1804.00.00);
  • (c) Edible preparations containing by weight more than 15% of the products of 0405 (generally Chapter 21);
  • (d) Greaves (2301) or residues of 2304.00.00 to 2306;
  • (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
  • (f) Factice derived from oils (4002).
  • 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.
    • Additonal Note.

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


    1501 PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF 0209 OR 1503.00.00:  
    1501.10.00 -Lard Free
    1501.20.00 -Other pig fat Free
    1501.90.00 -Other Free
    1502 FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF 1503.00.00:  
    1502.10.00 -Tallow Free
    1502.90.00 -Other Free
    1503.00.00 LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED Free
    1504 FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1504.10.00 -Fish-liver oils and their fractions Free
    1504.20.00 -Fats and oils and their fractions, of fish, other than liver oils Free
    1504.30.00 -Fats and oils and their fractions, of marine mammals Free
    1505.00.00 WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) Free
    1506.00.00 OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED Free
    1507 SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1507.10.00 -Crude oil, whether or not degummed 5%
    DCS:4%
    DCT:5%
    1507.90.00 -Other 5%
    DCS:4%
    DCT:5%
    1508 GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1508.10.00 -Crude oil Free
    1508.90.00 -Other 5%
    DCS:4%
    DCT:5%
    1509 OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1509.20.00 -Extra virgin olive oil Free
    1509.30.00 -Virgin olive oil Free
    1509.40.00 -Other virgin olive oils Free
    1509.90.00 -Other Free
    1510 OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 1509:  
    1510.10.00 -Crude olive pomace oil Free
    1510.90.00 -Other Free
    1511 PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1511.10.00 -Crude oil Free
    1511.90.00 -Other Free
    1512 SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1512.1 -Sunflower-seed or safflower oil and fractions thereof:  
    1512.11.00 --Crude oil 5%
    DCS:4%
    DCT:5%
    1512.19.00 --Other 5%
    DCS:4%
    DCT:5%
    1512.2 -Cotton-seed oil and its fractions:  
    1512.21.00 --Crude oil, whether or not gossypol has been removed Free
    1512.29.00 --Other 5%
    DCS:4%
    DCT:5%
    1513 COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1513.1 -Coconut (copra) oil and its fractions:  
    1513.11.00 --Crude oil Free
    1513.19.00 --Other Free
    1513.2 -Palm kernel or babassu oil and fractions thereof:  
    1513.21.00 --Crude oil Free
    1513.29.00 --Other Free
    1514 RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1514.1 -Low erucic acid rape or colza oil and its fractions:  
    1514.11.00 --Crude oil 5%
    DCS:4%
    CA:Free
    DCT:5%
    1514.19.00 --Other Free
    1514.9 -Other:  
    1514.91.00 --Crude oil 5%
    DCS:4%
    CA:Free
    DCT:5%
    1514.99.00 --Other Free
    1515 OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:  
    1515.1 -Linseed oil and its fractions:  
    1515.11.00 --Crude oil 5%
    DCS:4%
    DCT:5%
    1515.19.00 --Other 5%
    DCS:4%
    DCT:5%
    1515.2 -Maize (corn) oil and its fractions:  
    1515.21.00 --Crude oil Free
    1515.29.00 --Other 5%
    DCS:4%
    DCT:5%
    1515.30.00 -Castor oil and its fractions Free
    1515.50.00 -Sesame oil and its fractions Free
    1515.60.00 -Microbial fats and oils and their fractions Free
    1515.90.00 -Other Free
    1516 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED:  
    1516.10.00 -Animal fats and oils and their fractions Free
    1516.20.00 -Vegetable fats and oils and their fractions Free
    1516.30.00 -Microbial fats and oils and their fractions Free
    1517 MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF 1516:  
    1517.10.00 -Margarine, excluding liquid margarine 5%
    DCS:4%
    DCT:5%
    1517.90.00 -Other 5%
    DCS:4%
    DCT:5%
    1518 ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:  
    1518.00.10 ---Epoxidised vegetable oils Free
    1518.00.90 ---Other Free
    1520.00.00 GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES Free
    1521 VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED:  
    1521.10.00 -Vegetable waxes Free
    1521.90.00 -Other Free
    1522.00.00 DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES Free

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