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Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3

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

[ 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 subheadings in Chapter 24 of Sch 3 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 for certain excise-equivalent goods, including spirits, beers and fuel products, classified to subheadings in Chapters 22 , 27 , 29 and 38 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]

SECTION XII

Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

64 CHAPTER 64

Footwear, gaiters and the like; parts of such articles

Notes.

1. - This Chapter does not cover:

(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

(d) Articles of asbestos (6812);

(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (9021); or

(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2. - For the purposes of 6406, " 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.

3. - For the purposes of this Chapter:

(a) " Rubber " and " plastics " include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

(b) " Leather " refers to the goods of 4107 and 4112.00.00 to 4114.

4. - Subject to Note 3 to this Chapter:

(a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading Note.

1. - For the purposes of 6402.12.00, 6402.19.00, 6403.12.00, 6403.19.00 and 6404.11, " sports footwear " applies only to:

(a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

6401	WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES:
6401.10.00	-Footwear incorporating a protective metal toe-cap	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6401.9	-Other footwear:
6401.92	--Covering the ankle but not covering the knee:
6401.92.10	---Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits; ski-boots, cross-country ski footwear and snowboard boots	Free
6401.92.90	---Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6401.99	--Other:
6401.99.10	---Footwear, not covering the knee, of a kind used solely or principally in conjunction with diving dress or wetsuits; ski-boots, cross-country ski footwear and snowboard boots, not covering the knee	Free
6401.99.20	---Footwear covering the knee	Free
6401.99.90	---Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6402	OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS:
6402.1	-Sports footwear:
6402.12.00	--Ski-boots, cross-country ski footwear and snowboard boots	Free
6402.19.00	--Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6402.20.00	-Footwear with upper straps or thongs assembled to the sole by means of plugs	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6402.9	-Other footwear:
6402.91	--Covering the ankle:
6402.91.10	---Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits (other than footwear incorporating a protective metal toe-cap)	Free
6402.91.90	---Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6402.99	--Other:
6402.99.10	---Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits (other than footwear incorporating a protective metal toe-cap)	Free
6402.99.90	---Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6403	FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER:
6403.1	-Sports footwear:
6403.12.00	--Ski-boots, cross-country ski footwear and snowboard boots	Free
6403.19.00	--Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6403.20.00	-Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe	Free
6403.40.00	-Other footwear, incorporating a protective metal toe-cap	Free
6403.5	-Other footwear with outer soles of leather:
6403.51.00	--Covering the ankle	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6403.59.00	--Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6403.9	-Other footwear:
6403.91.00	--Covering the ankle	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6403.99.00	--Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6404	FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS:
6404.1	-Footwear with outer soles of rubber or plastics:
6404.11	--Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:
6404.11.10	---Ski-boots, cross-country ski footwear and snowboard boots	Free
6404.11.90	---Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6404.19	--Other:
6404.19.10	---Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits	Free
6404.19.90	---Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6404.20.00	-Footwear with outer soles of leather or composition leather	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6405	OTHER FOOTWEAR:
6405.10.00	-With uppers of leather or composition leather	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6405.20.00	-With uppers of textile materials	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC: 5%
	From 1 January 2010	5%
6405.90	-Other:
6405.90.10	---Ski-boots, cross-country ski footwear and snowboard boots	Free
6405.90.90	---Other	5%
	From 1 July 1997	24% DC:19%
	From 1 July 1998	21% DC:16%
	From 1 July 1999	18% DC:13%
	From 1 July 2000	15% DC:10%
	From 1 January 2005	10% DC:5%
	From 1 January 2010	5%
6406	PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF:
6406.10	-Uppers and parts thereof, other than stiffeners:
6406.10.10	---Parts, of metal	5%
6406.10.90	---Other	Free
6406.20.00	-Outer soles and heels, of rubber or plastics	5%
	From 1 January 2005	7.5% DC:2.5% DCS:5% DCT:7.5%
	From 1 January 2010	5%
6406.90	-Other:
6406.90.10	---Gaiters, leggings and similar articles, and parts thereof	Free
6406.90.90	---Other	5%

View history note

65 CHAPTER 65

Headgear and parts thereof

Notes.

1. - This Chapter does not cover:

(a) Worn headgear of 6309.00.00;

(b) Asbestos headgear (6812); or

2. - 6502.00.00 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

6501.00.00	HAT-FORMS, HAT BODIES AND HOODS OF FELT, NEITHER BLOCKED TO SHAPE NOR WITH MADE BRIMS; PLATEAUX AND MANCHONS (INCLUDING SLIT MANCHONS), OF FELT	5%
	From 1 July 1997	13% DC:8%
	From 1 July 1998	12% DC:7%
	From 1 July 1999	11% DC:6%
	From 1 July 2000	10% DC:5%
	From 1 January 2005	7.5% DC:2.5%
	From 1 January 2010	5%
6502.00.00	HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING STRIPS OF ANY MATERIAL, NEITHER BLOCKED TO SHAPE, NOR WITH MADE BRIMS, NOR LINED, NOR TRIMMED	Free
6504.00.00	HATS AND OTHER HEADGEAR, PLAITED OR MADE BY ASSEMBLING STRIPS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED	Free
6505	HATS AND OTHER HEADGEAR, KNITTED OR CROCHETED, OR MADE UP FROM LACE, FELT OR OTHER TEXTILE FABRIC, IN THE PIECE (BUT NOT IN STRIPS), WHETHER OR NOT LINED OR TRIMMED; HAIR-NETS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED:
6505.00.10	---Of nonwovens, other than hair-nets	5%
6505.00.90	---Other	Free
6506	OTHER HEADGEAR, WHETHER OR NOT LINED OR TRIMMED:
6506.10.00	-Safety headgear	Free
6506.9	-Other:
6506.91	--Of rubber or of plastics:
6506.91.10	---Of a kind used solely or principally with diving dress or wetsuits	5%
	From 1 July 1997	13% DC:8%
	From 1 July 1998	12% DC:7%
	From 1 July 1999	11% DC:6%
	From 1 July 2000	10% DC:5%
	From 1 January 2005	7.5% DC:2.5%
	From 1 January 2010	5%
6506.91.90	---Other	Free
6506.99	--Of other materials:
6506.99.10	---Of nonwovens, sheet paper or paperboard	5%
	From 1 July 1997	13% DC:8%
	From 1 July 1998	12% DC:7%
	From 1 July 1999	11% DC:6%
	From 1 July 2000	10% DC:5%
	From 1 January 2005	7.5% DC:2.5%
	From 1 January 2010	5%
6506.99.90	---Other	Free
6507.00.00	HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, HAT FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR	Free

View history note

66 CHAPTER 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof

Notes.

1. - This Chapter does not cover:

(a) Measure walking-sticks or the like (9017);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

2. - 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of 6601 or 6602.00.00 are to be classified separately and are not to be treated as forming part of those articles.

6601	UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR UMBRELLAS):
6601.10.00	-Garden or similar umbrellas	Free
6601.9	-Other:
6601.91.00	--Having a telescopic shaft	Free
6601.99.00	--Other	5%
6602.00.00	WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS, AND THE LIKE	Free
6603	PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF 6601 OR 6602.00.00:
6603.20.00	-Umbrella frames, including frames mounted on shafts (sticks)	Free
6603.90.00	-Other	Free

View history note

67 CHAPTER 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Notes.

1. - This Chapter does not cover:

(a) Filtering or straining cloth of human hair (5911);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(d) Headgear or hair-nets (Chapter 65);

(e) Toys, sports requisites or carnival articles (Chapter 95); or

(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).

2. - 6701.00.00 does not cover:

(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of 9404);

(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

3.- 6702 does not cover:

(a) Articles of glass (Chapter 70); or

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

6701.00.00	SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWN AND ARTICLES THEREOF (OTHER THAN GOODS OF 0505 AND WORKED QUILLS AND SCAPES)	Free
6702	ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT:
6702.10.00	-Of plastics	Free
6702.90.00	-Of other materials	Free
6703.00.00	HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE	Free
6704	WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED:
6704.1	-Of synthetic textile materials:
6704.11.00	--Complete wigs	Free
6704.19.00	--Other	Free
6704.20.00	-Of human hair	Free
6704.90.00	-Of other materials	Free