Customs Tariff Act 1995

1. - In this Section, " pellets " means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

1. - Goods that are excluded from headings 3003 and 3004 by Additional Note 2 or 3 to Chapter 30 must be classified under heading 2106 unless classifiable under another heading.

1. - This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in 0504.00.00.

2. - Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of 1902 or to the preparations of 2103 or 2104.

1. - For the purposes of 1602.10.00, " homogenised preparations " means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. That subheading takes precedence over all other subheadings of 1602.

2. - The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

1. - This Chapter does not cover:

(a) Sugar confectionery containing cocoa (1806);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of 2940.00.00; or

(c) Medicaments or other products of Chapter 30.

1. - For the purposes of 1701.12.00, 1701.13.00 and 1701.14.00, " raw sugar " means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 ° .

2. - 1701.13.00 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 ° or more but less than 93 ° . The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

1. - This Chapter does not cover:

(a) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

(b) Preparations of 0403, 1901, 1902, 1904, 1905, 2105.00.00, 2202, 2208, 3003 or 3004.

2. - 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

1. - This Chapter does not cover:

(a) Except in the case of stuffed products of 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (2309); or

(c) Medicaments or other products of Chapter 30.

2. - For the purposes of 1901:

(a) " Groats " means cereal groats of Chapter 11;

(b) " Flour " and " meal " mean:

(1) Cereal flour and meal of Chapter 11, and

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (0712), of potatoes (1105) or of dried leguminous vegetables (1106).

3. - 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of 1806 (1806).

4. - For the purposes of 1904, " otherwise prepared " means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

1.- For the purposes of 1902, " pasta " includes kneaded noodle dough formed into sheets or other specific shapes (for example, rice noodles, wonton skins, Udon noodles and buckwheat noodles), whether or not cooked or stuffed or otherwise prepared.

1. - This Chapter does not cover:

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) Vegetable fats and oils (Chapter 15);

(c) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(d) Bakers ' wares and other products of 1905; or

(e) Homogenised composite food preparations of 2104.

2. - 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (1704) or chocolate confectionery (1806).

3. - 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).

4. - Tomato juice the dry weight content of which is 7% or more is to be classified in 2002.

5. - For the purposes of 2007, " obtained by cooking " means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6. - For the purposes of 2009, " juices, unfermented and not containing added spirit " means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

1. - For the purposes of 2005.10.00, " homogenised vegetables " means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. 2005.10.00 takes precedence over all other subheadings of 2005.

2. - For the purposes of 2007.10.00, " homogenised preparations " means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. 2007.10.00 takes precedence over all other subheadings of 2007.

3. - For the purposes of 2009.12.00, 2009.21.00, 2009.31, 2009.41.00, 2009.61.00 and 2009.71.00, " Brix value " means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 ° C or corrected for 20 ° C if the reading is made at a different temperature.

1. - For the purposes of 2009, " TSS " means total soluble solids as determined by the International Federation of Fruit Juice Producers analysis method No. 8B, 1968.

2. - For the purposes of 2009 and 2009.1, " juice " shall be taken to include products of oranges, regardless of method of derivation.

1. - This Chapter does not cover:

(a) Mixed vegetables of 0712;

(b) Roasted coffee substitutes containing coffee in any proportion (0901);

(c) Flavoured tea of 0902;

(d) Spices or other products of 0904 to 0910;

(e) Food preparations, other than the products described in 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f) Products of 2404;

(g) Yeast put up as a medicament or other products of 3003 or 3004; or

(h) Prepared enzymes of 3507.

2. - Extracts of the substitutes referred to in Note 1(b) above are to be classified in 2101.

3. - For the purposes of 2104, " homogenised composite food preparations " means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

1. - Heading 2103 includes salsas.

2. - For the purposes of 2106.90.15 and 2106.90.95, " formulated supplementary food " has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991 ) as in force from time to time.

3. - For the purposes of 2106.90.16 and 2106.90.96, " formulated supplementary sports food " has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991 ) as in force from time to time.

1. - This Chapter does not cover:

(a) Products of this Chapter (other than those of 2209.00.00) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally 2103);

(b) Sea water (2501.00.00);

(c) Distilled or conductivity water or water of similar purity (2853);

(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (2915);

(e) Medicaments of 3003 or 3004; or

(f) Perfumery or toilet preparations (Chapter 33).

2. - For the purposes of this Chapter and of Chapters 20 and 21, the " alcoholic strength by volume " shall be determined at a temperature of 20 ° C.

3. - For the purposes of 2202, " non-alcoholic beverages " means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.

1. - For the purposes of 2204.10, " sparkling wine " means wine which, when kept at a temperature of 20 ° C in closed containers, has an excess pressure of not less than 300 kPa.

1. - For the purposes of this Chapter except for 2207, a reference to " alcoholic strength by volume " is a reference to the strength by volume of ethyl alcohol.

2. - For the purposes of this Chapter and of Chapters 20 and 21, specific gravity calculations for determining the volume of alcohol, or the alcoholic strength by volume, shall be made on the basis that, at a temperature of 20 ° C and in vacuum, the specific gravity of ethyl alcohol is 0.79067.

3. - For the purposes of this Chapter, except 2208.20, " grape wine " is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol but not exceeding 22%; and

(b) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes.

 

A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it.

4. - For the purposes of this Chapter, " grape wine product " is a grape wine-based beverage that:

(a) has not had added to it, at any time, the flavour of any alcoholic beverage (other than wine) (whether the flavour is natural or artificial); and

(b) if the beverage has had added to it ethyl alcohol used in preparing vegetable extracts, as mentioned in subparagraph (b)(ii) of Additional Note 4B - complies with the following requirements:

(i) the ethyl alcohol must only be used to extract flavours from vegetable matter;

(ii) the ethyl alcohol must be essential to the extraction process;

(iii) the ethyl alcohol must not add more than one percentage point to the alcoholic strength by volume of the beverage.

4A. - For the purposes of paragraph (a) of Additional Note 4, " wine " means:

(a) grape wine, as defined in Additional Note 3; or

(b) cider or perry, as defined in Additional Note 5; or

(c) fruit or vegetable wine, as defined in Additional Note 6; or

(d) mead, as defined in Additional Note 7; or

(e) sake, as defined in Additional Note 8.

4B. - For the purposes of this Chapter, " grape wine-based beverage " is a beverage that:

(a) is not grape wine, but contains at least 700 ml of grape wine per litre; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except:

(i) grape spirit; or

(ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and

(c) has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol.

5. - For the purposes of 2206.00.30, " cider or perry " is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of the juice or must of apples or pears; and

(c) has not had added to it, at any time, any ethyl alcohol from any other source; and

(d) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour.

6. - For the purposes of 2206.00.30 and 2206.00.4, " fruit or vegetable wine " is a beverage that:

(a) is the product of the complete or partial fermentation of the juice or must of fruit or vegetables, or products derived solely from fruit or vegetables; and

(b) has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol; and

(c) has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and

(d) has not had added to it, at any time, any liquor or substance that gives colour or flavour.

7. - For the purposes of 2206.00.30 and 2206.00.4, " mead " is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of honey; and

(c) has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and

(d) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as follows:

(i) herbs or spices added during or after the production;

(ii) caramel added after the fermentation process is complete;

(iii) fruit, or product derived entirely from fruit, used as set out in Additional Note 7A.

7A. - For the purposes of subparagraph (d)(iii) of Additional Note 7, fruit, or product derived entirely from fruit, may be used in the production of mead only if:

(a) the fruit or product has not been fermented; and

(b) the fruit or product is added before the fermentation process is complete; and

(c) after the addition of the fruit or product, and before fermentation, the beverage will contain not less than 14% by volume of honey; and

(d) after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the beverage; and

(e) after the addition of the fruit or product and after fermentation, the beverage will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%.

7B. - For the purposes of Additional Note 7A, if:

(a) a product derived from fruit is added; and

(b) the product contains concentrated fruit juice or concentrated fruit pulp;

 

the proportion of fruit or product in the beverage is to be worked out by assuming that the concentrated fruit juice or concentrated fruit pulp has been diluted according to the recommendations of its manufacturer.

8. - For the purposes of 2206.00.30, " sake " is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of rice; and

(c) has not had added to it, at any time, any ethyl alcohol from any other source; and

(d) has not had added to it, at any time, any liquor or substance that gives colour or flavour.

9. - For the purposes of 2203.00.6, 2203.00.7, 2206.00.7 and 2206.00.8, " beer " is a brewed beverage that:

(a) is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:

(i) whether the cereals are malted or unmalted; and

(ii) whether or not the aqueous extract contains other sources of carbohydrates; and

(b) contains:

(i) hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or

(ii) other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and

(c) contains not more than 4.0% by weight of sugars; and

(d) has not had added to it, at any time, artificial sweetener; and

(e) may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and

(f) may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage.

10. - For the purposes of paragraph (c) of Additional Note 9, " sugar " means:

(a) monosaccharide; or

(b) disaccharide.

11. - For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate.

12. - For the purposes of 2202.10.50, " formulated caffeinated beverage " has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991 ) as in force from time to time.

1. - 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

1. - For the purposes of 2306.41.00, " low erucic acid rape or colza seeds " means seeds as defined in Subheading Note 1 to Chapter 12.

1. - This Chapter does not cover medicinal cigarettes (Chapter 30).

2. - Any products classifiable in 2404 and any other heading of this Chapter are to be classified in 2404.

3. - For the purposes of 2404, " inhalation without combustion " means inhalation through heated delivery or other means, without combustion.

1. - For the purposes of 2403.11.00, " water pipe tobacco " means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

1. - " Bidis " , " beedees " , " beedies " , or the like, which are made of roughly cut tobacco or from tobacco tailings, stalk or refuse and packaged in stick form, are to be classified in 2402.20.

2. - For the purposes of 2404.11.00, any products containing tobacco and nicotine, or tobacco and other substances, are to be classified in 2404.11.00.

3. - Only goods included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989 are to be classified in 2404.12.10, 2404.91.10, 2404.92.10 or 2404.99.10.