Customs Tariff Act 1995

SCHEDULES

SCHEDULE 5 - US ORIGINATING GOODS

Note: 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 5 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 5 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]

(Items 101 to 200)

US originating goods
Column 1 Item	Column 2 Heading or subheading in Schedule 3	Column 3 Rate
100A	(Repealed by No 77 of 2006.)
101	2902.42.00	$ 0.38143/L
101A	(Repealed by No 77 of 2006.)
102	2902.43.00	$ 0.38143/L
103	2902.44.00	$ 0.38143/L
104-120	(Repealed by No 77 of 2006.)
121 - 121D	(Repealed by No 10 of 2021)
122	3403.11.10	$ 0.142/kg
123	3403.11.90	$ 0.142/L
124	3403.19.10	$ 0.142/kg
125	3403.19.90	$ 0.142/L
126	3403.91.10	$ 0.142/kg
127	3403.91.90	$ 0.142/L
128	3403.99.10	$ 0.142/kg
129	3403.99.90	$ 0.142/L
130	3811.21.10	$ 0.142/kg
131	3811.21.90	$ 0.142/L
132	3817.00.10
133	3819.00.00	$ 0.142/L
133A - 133B	(Repealed by No 65 of 2011)
133C	3824.99.30	$ 0.396/L of gasoline plus $ 0.396/L of ethanol plus $ 0.396/L of other substances (if any) in the blend
133D	3824.99.40	$ 0.396/L of diesel plus $ 0.396/L of ethanol plus $ 0.396/L of other substances (if any) in the blend
133E	3826.00.10	$ 0.38143/L
133F	3826.00.20	$ 0.38143/L of biodiesel plus $ 0.38143/L of ethanol (if any) plus $ 0.38143/L of other substances in the blend
134 - 955	(Repealed by No 10 of 2021)

CCH Note:

Sch 1 of No 77 of 2006, commenced 1 November 2005, contains the following transitional provision:

19 Application
The amendments made by this Schedule apply in relation to:

(a) goods imported into Australia on or after 1 November 2005; and

(b) goods imported into Australia before 1 November 2005, where the time for working out the rate of import duty on the goods had not occurred before 1 November 2005.

Sch 2 of No 77 of 2006, commenced 1 July 2006, contains the following transitional provision:

46 Application
The amendments made by items 5 to 45 apply in relation to:

(a) goods imported into Australia on or after 1 July 2006; and

(b) goods imported into Australia before 1 July 2006, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2006.

View history note

History

Sch 5 amended by No 35 of 2023, s 3 and Sch 1 items 36 - 52, applicable in relation to: (a) goods imported into Australia on or after 1 July 2023; and (b) goods imported into Australia before 1 July 2023, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2023.

Sch 5 amended by No 91 of 2021, s 3 and Sch 1 item 412, 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.

Sch 5 amended by No 10 of 2021, s 3 and Sch 1 items 32 and 33, effective 29 March 2021.

Sch 5 amended by No 47 of 2019, s 3 and Sch 2 items 3 and 4, effective 6 April 2019. For application and transitional provisions, see note under Sch 4A .

Sch 5 amended by No 82 of 2017, s 3 and Sch 2 item 35, applicable in relation to: (a) goods imported into Australia on or after 1 January 2018; and (b) goods imported into Australia before 1 January 2018, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2018.

Sch 5 amended by No 79 of 2017, s 3 and Sch 1 items 14 - 22, effective 31 August 2017. For application provision, see note under s 19ACA .

Sch 5 amended by No 78 of 2016, s 3 and Sch 1 items 287 - 290, applicable in relation to: (a) goods imported into Australia on or after 1 January 2017; and (b) goods imported into Australia before 1 January 2017, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2017.

Sch 5 amended by No 65 of 2011, s 3 and Sch 1 items 115, 121 - 122 and 130, applicable in relation to: (a) goods imported into Australia on or after 1 July 2015; and (b) goods imported into Australia before 1 July 2015, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2015.

Sch 5 amended by No 86 of 2014, s 3 and Sch 1 items 5 - 7 and 23 - 25, applicable in relation to: (a) goods imported into Australia at or after 1 July 2014; and (b) goods imported into Australia before 1 July 2014, where the time for working out the rate of import duty on the goods has not occurred before 1 July 2014.

Sch 5 amended by No 65 of 2011, s 3 and Sch 1 items 95, 101 - 102 and 110, applicable in relation to: (a) goods imported into Australia on or after 1 July 2014; and (b) goods imported into Australia before 1 July 2014, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2014.

Sch 5 amended by No 70 of 2014, s 3 and Sch 1 items 19 - 35, applicable in relation to: (a) goods imported into Australia on or after 1 July 2014; and (b) goods imported into Australia before 1 July 2014, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2014.

Sch 5 amended by No 8 of 2014, s 3 and Sch 1, items 13 - 24, applicable in relation to: (a) goods imported into Australia on or after 1 December 2013; and (b) goods imported into Australia before 1 December 2013, where the time for working out the rate of import duty on the goods had not occurred before 1 December 2013.

Sch 5 amended by No 65 of 2011, s 3 and Sch 1, items 75, 81 - 82 and 90, applicable in relation to: (a) goods imported into Australia on or after 1 July 2013; and (b) goods imported into Australia before 1 July 2013, where the time for working out the rate of import duty on the goods had not occurred before that day.

Sch 5 amended by No 85 of 2012, s 3 and Sch 1, item 6, applicable in relation to: (a) goods imported into Australia on or after 1 July 2012; and (b) goods imported into Australia before 1 July 2012, where the time for working out the rate of import duty on the goods has not occurred before 1 July 2012.

Sch 5 amended by No 155 of 2011, s 3 and Sch 1, items 4 - 6, 19 - 21 and 36, applicable in relation to: (a) goods imported into Australia on or after 1 July 2012; and (b) goods imported into Australia before 1 July 2012, where the time for working out the rate of import duty on the goods has not occurred before 1 July 2012.

Sch 5 amended by No 65 of 2011, s 3 and Sch 1, items 55, 61, 62 and 70, applicable in relation to: (a) goods imported into Australia on or after 1 July 2012; and (b) goods imported into Australia before 1 July 2012, where the time for working out the rate of import duty on the goods had not occurred before that day.

Sch 5 amended by No 85 of 2011, s 3 and Sch 1, items 243 - 260, 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.

Sch 5 amended by No 65 of 2011, s 3 and Sch 1, items 47 - 48, applicable in relation to: (a) goods imported into Australia on or after the day that Part commences [ie 1 January 2012]; and (b) goods imported into Australia before the day that Part commences, where the time for working out the rate of import duty on the goods had not occurred before that day.

Sch 5 amended by No 65 of 2011, s 3 and Sch 1, items 13 - 20, applicable in relation to: (a) goods imported into Australia on or after the day that Part commences [ie 1 December 2011]; and (b) goods imported into Australia before the day that Part commences, where the time for working out the rate of import duty on the goods had not occurred before that day.

Sch 5 amended by 85 of 2010, Sch 1, items 7 - 12, effective 1 July 2010, applicable in relation to: (a) goods imported into Australia on or after 1 July 2010; and (b) goods imported into Australia before 1 July 2010, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2010.

Sch 5 amended by 77 of 2010, Sch 1, items 12 - 22, effective 30 April 2010, applicable in relation to: (a) goods imported into Australia on or after 30 April 2010; and (b) goods imported into Australia before 30 April 2010, where the time for working out the rate of import duty on the goods had not occurred before 30 April 2010.

Sch 5 amended by No 128 of 2009, s 3, Sch 3, items 9 - 16, effective 28 August 2009, applicable in relation to: (a) goods imported into Australia on or after 28 August 2009; and (b) goods imported into Australia before 28 August 2009, where the time for working out the rate of import duty on the goods had not occurred before 28 August 2009.

Sch 5 amended by No 74 of 2009, Sch 2, items 10 and 11 and Sch 3, item 4, effective 28 August 2009, applicable in relation to: (a) goods imported into Australia on or after 28 August 2009; or (b) goods imported into Australia before 28 August 2009, where the time for working out the rate of import duty on the goods had not occurred before 28 August 2009.

Sch 5 amended by No 74 of 2009, Sch 1, items 12 - 22, effective 27 April 2008, applicable in relation to: (a) goods imported into Australia on or after 27 April 2008; and (b) goods imported into Australia before 27 April 2008, where the time for working out the rate of import duty on the goods had not occurred before 27 April 2008.

Sch 5 amended by No 118 of 2006, No 77 of 2006, No 88 of 2005 and inserted by No 121 of 2004.

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