Customs Tariff Act 1995

PART 1 - PRELIMINARY

SECTION 9 RATES OF DUTY - AD VALOREM DUTIES

9(1)
Unless the contrary intention appears, if, in a rate column in Schedule 3 , 4 , 4A , 5 , 6 , 6A , 7 , 8 , 8B , 10 , 10A , 11 , 12 , 14 , 15 or 16 reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods:

(a) the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and

(b) the percentage is a rate of duty.

View history note

History

S 9(1) amended amended by No 33 of 2025, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after 1 October 2025; and (b) goods imported into Australia before 1 October 2025, where the time for working out the rate of import duty on the goods had not occurred before 1 October 2025. For transitional provisions, see note under Sch 4 .

S 9(1) amended by No 58 of 2022, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after 31 May 2023; and (b) goods imported into Australia before 31 May 2023, where the time for working out the rate of import duty on the goods had not occurred before 31 May 2023. For transitional provisions, see note under Sch 4 .

S 9(1) amended by No 56 of 2022, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after 29 December 2022; and (b) goods imported into Australia before 29 December 2022, where the time for working out the rate of import duty on the goods had not occurred before 29 December 2022. For transitional provisions, see note under Sch 4 .

S 9(1) amended by No 113 of 2021, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after 1 January 2022; and (b) goods imported into Australia before 1 January 2022, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2022. For transitional provisions, see note under Sch 4 .

S 9(1) amended by No 109 of 2019, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after 11 February 2020; and (b) goods imported into Australia before 11 February 2020, where the time for working out the rate of import duty on the goods had not occurred before 11 February 2020. For transitional provisions, see note under Sch 4 .

S 9(1) amended by No 128 of 2018, s 3 and Sch 1 item 2, effective 30 December 2018. For application and transitional provisions, see note under Sch 4 .

S 9(1) amended by No 121 of 2017, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after 1 December 2017; and (b) goods imported into Australia before 1 December 2017, where the time for working out the rate of import duty on the goods had not occurred before 1 December 2017.

S 9(1) amended by No 137 of 2015, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after the commencement of this Schedule; and (b) goods imported into Australia before 20 December 2015, where the time for working out the rate of import duty on the goods had not occurred before 20 December 2015. For transitional provision, see note under Sch 12 .

S 9(1) amended by No 125 of 2014, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after 15 January 2015; and (b) goods imported into Australia before 15 January 2015, where the time for working out the rate of import duty on the goods had not occurred before 15 January 2015. For transitional provision, see note under Sch 4 .

S 9(1) amended by No 114 of 2014, s 3 and Sch 1 item 2, applicable in relation to: (a) goods imported into Australia on or after 12 December 2014; and (b) goods imported into Australia before 12 December 2014, where the time for working out the rate of import duty on the goods had not occurred before 12 December 2014.

S 9(1) amended by No 98 of 2009, s 3, Sch 1, item 2, applicable in relation to (a) goods imported into Australia on or after 1 January 2010; and (b) goods imported into Australia before 1 January 2010, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2010.

S 9(1) amended by No 128 of 2008; No 131 of 2004 and No 121 of 2004.

9(2)
The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller-General of Customs determines.

View history note

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