Customs Tariff Act 1995
SCHEDULES
SCHEDULE 13 - HONG KONG ORIGINATING GOODSNote: See sections 15 and 16 .
[ 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 a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 13 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 on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22 , 27 , 29 and 38 of Sch 3 as specified in an item in Sch 13 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] |
| Hong Kong originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 2203.00.63 | $ 8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $ 43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $ 27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.66 | $ 50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.67 | $ 35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.69 | $ 50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.71 | $ 8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.72 | $ 27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.79 | $ 35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.91 | $ 85.87/L of alcohol |
| 11 | 2203.00.99 | $ 85.87/L of alcohol |
| 12 | 2204.10.23 | $ 85.87/L of alcohol |
| 13 | 2204.10.29 | $ 85.87/L of alcohol |
| 14 | 2204.10.83 | $ 85.87/L of alcohol |
| 15 | 2204.10.89 | $ 85.87/L of alcohol |
| 16 | 2204.21.30 | $ 85.87/L of alcohol |
| 17 | 2204.21.90 | $ 85.87/L of alcohol |
| 18 | 2204.22.30 | $ 85.87/L of alcohol |
| 19 | 2204.22.90 | $ 85.87/L of alcohol |
| 20 | 2204.29.30 | $ 85.87/L of alcohol |
| 21 | 2204.29.90 | $ 85.87/L of alcohol |
| 22 | 2205.10.30 | $ 85.87/L of alcohol |
| 23 | 2205.10.90 | $ 85.87/L of alcohol |
| 24 | 2205.90.30 | $ 85.87/L of alcohol |
| 25 | 2205.90.90 | $ 85.87/L of alcohol |
| 26 | 2206.00.13 | $ 85.87/L of alcohol |
| 27 | 2206.00.14 | $ 85.87/L of alcohol |
| 28 | 2206.00.21 | $ 85.87/L of alcohol |
| 29 | 2206.00.22 | $ 85.87/L of alcohol |
| 30 | 2206.00.23 | $ 85.87/L of alcohol |
| 31 | 2206.00.24 | $ 85.87/L of alcohol |
| 32 | 2206.00.52 | $ 85.87/L of alcohol |
| 33 | 2206.00.59 | $ 85.87/L of alcohol |
| 34 | 2206.00.62 | $ 85.87/L of alcohol |
| 35 | 2206.00.69 | $ 85.87/L of alcohol |
| 36 | 2206.00.72 | $ 8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.73 | $ 43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.76 | $ 27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.77 | $ 50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 40 | 2206.00.78 | $ 35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 41 | 2206.00.79 | $ 50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 42 | 2206.00.82 | $ 8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 43 | 2206.00.83 | $ 27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 44 | 2206.00.89 | $ 35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 45 | 2206.00.92 | $ 85.87/L of alcohol |
| 46 | 2206.00.99 | $ 85.87/L of alcohol |
| 47 | 2207.10.00 | $ 85.87/L of alcohol |
| 48 | 2207.20.10 | $ 0.418/L |
| 49 | 2208.20.10 | $ 80.20/L of alcohol |
| 50 | 2208.20.90 | $ 85.87/L of alcohol |
| 51 | 2208.30.00 | $ 85.87/L of alcohol |
| 52 | 2208.40.00 | $ 85.87/L of alcohol |
| 53 | 2208.50.00 | $ 85.87/L of alcohol |
| 54 | 2208.60.00 | $ 85.87/L of alcohol |
| 55 | 2208.70.00 | $ 85.87/L of alcohol |
| 56 | 2208.90.20 | $ 85.87/L of alcohol |
| 57 | 2208.90.90 | $ 85.87/L of alcohol |
| 58 | 2401.10.00 | Applicable rate (see section 19ACA )/kg |
| 59 | 2401.20.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 60 | 2401.30.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 61 | 2402.10.20 | $ 0.93653/stick |
| 62 | 2402.10.80 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 63 | 2402.20.20 | $ 0.93653/stick |
| 64 | 2402.20.80 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 65 | 2403.11.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 66 | 2403.19.10 | $ 0.93653/stick |
| 67 | 2403.19.90 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 68 | 2403.91.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 69 | 2403.99.80 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 69A | 2404.11.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 70 | 2707.10.00 | $ 0.418/L |
| 71 | 2707.20.00 | $ 0.418/L |
| 72 | 2707.30.00 | $ 0.418/L |
| 73 | 2707.50.00 | $ 0.418/L |
| 74 | 2709.00.90 | $ 0.418/L |
| 75 | 2710.12.61 | $ 0.03556/L |
| 76 | 2710.12.62 | $
0.418/L of gasoline
plus $ 0.418/L of ethanol plus $ 0.418/L of other substances (if any) in the blend |
| 77 | 2710.12.69 | $ 0.418/L |
| 78 | 2710.12.70 | $ 0.418/L |
| 79 | 2710.19.16 | $ 0.418/L |
| 80 | 2710.19.22 | $
0.418/L of diesel
plus $ 0.418/L of ethanol plus $ 0.418/L of other substances (if any) in the blend |
| 81 | 2710.19.28 | $ 0.418/L |
| 82 | 2710.19.40 | $ 0.03556/L |
| 83 | 2710.19.51 | $ 0.418/L |
| 84 | 2710.19.52 | $ 0.418/L |
| 85 | 2710.19.53 | $ 0.418/L |
| 86 | 2710.19.70 | $ 0.418/L |
| 87 | 2710.19.91 | $ 0.142/L |
| 88 | 2710.19.92 | $ 0.142/kg |
| 89 | 2710.20.00 | $
0.418/L of biodiesel
plus $ 0.418/L of ethanol (if any) plus $ 0.418/L of other substances in the blend |
| 90 | 2710.91.16 | $ 0.418/L |
| 91 | 2710.91.22 | $
0.418/L of diesel
plus $ 0.418/L of ethanol plus $ 0.418/L of other substances (if any) in the blend |
| 92 | 2710.91.28 | $ 0.418/L |
| 93 | 2710.91.40 | $ 0.03556/L |
| 94 | 2710.91.51 | $ 0.418/L |
| 95 | 2710.91.52 | $ 0.418/L |
| 96 | 2710.91.53 | $ 0.418/L |
| 97 | 2710.91.61 | $ 0.03556/L |
| 98 | 2710.91.62 | $
0.418/L of gasoline
plus $ 0.418/L of ethanol plus $ 0.418/L of other substances (if any) in the blend |
| 99 | 2710.91.69 | $ 0.418/L |
| 100 | 2710.91.70 | $ 0.418/L |
| 101 | 2710.91.80 | $
0.418/L of biodiesel
plus $ 0.418/L of ethanol (if any) plus $ 0.418/L of other substances in the blend |
| 102 | 2710.91.91 | $ 0.142/L |
| 103 | 2710.91.92 | $ 0.142/kg |
| 104 | 2710.99.16 | $ 0.418/L |
| 105 | 2710.99.22 | $
0.418/L of diesel
plus $ 0.418/L of ethanol plus $ 0.418/L of other substances (if any) in the blend |
| 106 | 2710.99.28 | $ 0.418/L |
| 107 | 2710.99.40 | $ 0.03556/L |
| 108 | 2710.99.51 | $ 0.418/L |
| 109 | 2710.99.52 | $ 0.418/L |
| 110 | 2710.99.53 | $ 0.418/L |
| 111 | 2710.99.61 | $ 0.03556/L |
| 112 | 2710.99.62 | $
0.418/L of gasoline
plus $ 0.418/L of ethanol plus $ 0.418/L of other substances (if any) in the blend |
| 113 | 2710.99.69 | $ 0.418/L |
| 114 | 2710.99.70 | $ 0.418/L |
| 115 | 2710.99.80 | $
0.418/L of biodiesel
plus $ 0.418/L of ethanol (if any) plus $ 0.418/L of other substances in the blend |
| 116 | 2710.99.91 | $ 0.142/L |
| 117 | 2710.99.92 | $ 0.142/kg |
| 118 | 2711.11.00 | $ 0.287/kg |
| 119 | 2711.12.10 | $ 0.137/L |
| 120 | 2711.13.10 | $ 0.137/L |
| 121 | 2711.21.10 | $ 0.287/kg |
| 122 | 2902.20.00 | $ 0.418/L |
| 123 | 2902.30.00 | $ 0.418/L |
| 124 | 2902.41.00 | $ 0.418/L |
| 125 | 2902.42.00 | $ 0.418/L |
| 126 | 2902.43.00 | $ 0.418/L |
| 127 | 2902.44.00 | $ 0.418/L |
| 128 | 3403.11.10 | $ 0.142/kg |
| 129 | 3403.11.90 | $ 0.142/L |
| 130 | 3403.19.10 | $ 0.142/kg |
| 131 | 3403.19.90 | $ 0.142/L |
| 132 | 3403.91.10 | $ 0.142/kg |
| 133 | 3403.91.90 | $ 0.142/L |
| 134 | 3403.99.10 | $ 0.142/kg |
| 135 | 3403.99.90 | $ 0.142/L |
| 136 | 3811.21.10 | $ 0.142/kg |
| 137 | 3811.21.90 | $ 0.142/L |
| 138 | 3817.00.10 | $ 0.418/L |
| 139 | 3819.00.00 | $ 0.142/L |
| 140 | 3824.99.30 | $
0.418/L of gasoline
plus $ 0.418/L of ethanol plus $ 0.418/L of other substances (if any) in the blend |
| 141 | 3824.99.40 | $
0.418/L of diesel
plus $ 0.418/L of ethanol plus $ 0.418/L of other substances (if any) in the blend |
| 142 | 3826.00.10 | $ 0.418/L |
| 143 | 3826.00.20 | $
0.418/L of biodiesel
plus $ 0.418/L of ethanol (if any) plus $ 0.418/L of other substances in the blend |
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