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

[ 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 XIX  

Arms and ammunition; parts and accessories thereof

93 CHAPTER 93

Arms and ammunition; parts and accessories thereof

Notes.

1. - This Chapter does not cover:

(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(c) Armoured fighting vehicles (8710.00.00);

(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys (Chapter 95); or

(f) Collectors' pieces or antiques (9705 or 9706).

2. - In 9306, the reference to " parts thereof " does not include radio or radar apparatus of 8526.

9301	MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF 9307.00.00:
9301.10.00	-Artillery weapons (for example, guns, howitzers and mortars)	Free
9301.20.00	-Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors	Free
9301.90.00	-Other	Free
9302.00.00	REVOLVERS AND PISTOLS, OTHER THAN THOSE OF 9303 OR 9304.00.00	Free
9303	OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS):
9303.10.00	-Muzzle-loading firearms	Free
9303.20.00	-Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles	Free
9303.30.00	-Other sporting, hunting or target-shooting rifles	Free
9303.90.00	-Other	Free
9304.00.00	OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF 9307.00.00	Free
9305	PARTS AND ACCESSORIES OF ARTICLES OF 9301 TO 9304.00.00:
9305.10.00	-Of revolvers or pistols	5% DCS:Free
9305.20	-Of shotguns or rifles of 9303:
9305.20.10	---Shotgun barrels	Free
9305.20.90	---Other	5% DCS:Free
9305.9	-Other:
9305.91.00	--Of military weapons of 9301	5% DCS:4% DCT:5%
9305.99.00	--Other	5% DCS:4% DCT:5%
9306	BOMBS, GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS:
9306.2	-Shotgun cartridges and parts thereof; air gun pellets:
9306.21.00	--Cartridges	5%
9306.29.00	--Other	Free
9306.30.00	-Other cartridges and parts thereof	5%
9306.90.00	-Other	Free
9307.00.00	SWORDS, CUTLASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR	Free

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History

Ch 93 amended by No 91 of 2021, s 3 and Sch 1 item 366, 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.

Ch 93 amended by No 85 of 2011, s 3 and Sch 1 items 230 and 231, applicable in relation to: (a) goods imported into Australia on or after 1 January 2012; and (b) goods imported into Australia before 1 January 2012, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2012.

Chapter 93 amended by No 118 of 2006, s 3 and Sch 1, item 462, effective 4 November 2006 applicable in relation to: (a) goods imported into Australia on or after 1 January 2007; and (b) goods imported into Australia before 1 January 2007, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2007.

Chapter 93 amended by No 120 of 2001.

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