Customs Tariff Act 1995
SCHEDULES
SCHEDULE 5 - US 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 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] |
| US originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 1A | (Repealed by No 77 of 2006.) | |
| 1B | (Repealed by No 77 of 2006.) | |
| 1 | (Repealed by No 74 of 2009.) | |
| 2 | (Repealed by No 74 of 2009.) | |
| 3 | 2203.00.63 | $ 8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.64 | $ 43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.65 | $ 27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5A | 2203.00.66 | $ 50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5B | 2203.00.67 | $ 35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5C | 2203.00.69 | $ 50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.71 | $ 6.16/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.72 | $ 19.35/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.79 | $ 25.32/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8A | 2203.00.91 | $ 69.57/L of alcohol |
| 8B | 2203.00.99 | $ 69.57/L of alcohol |
| 9 | 2204.10.23 | $ 66.67/L of alcohol |
| 10 | 2204.10.29 | $ 60.92/L of alcohol |
| 11 | 2204.10.83 | $ 66.67/L of alcohol |
| 12 | 2204.10.89 | $ 60.92/L of alcohol |
| 13 | 2204.21.30 | $ 66.67/L of alcohol |
| 14 | 2204.21.90 | $ 60.92/L of alcohol |
| 14A | 2204.22.30 | $ 81.21/L of alcohol |
| 14B | 2204.22.90 | $ 81.21/L of alcohol |
| 15 | 2204.29.30 | $ 66.67/L of alcohol |
| 16 | 2204.29.90 | $ 60.92/L of alcohol |
| 17 | 2205.10.30 | $ 66.67/L of alcohol |
| 18 | 2205.10.90 | $ 60.92/L of alcohol |
| 19 | 2205.90.30 | $ 66.67/L of alcohol |
| 20 | 2205.90.90 | $ 60.92/L of alcohol |
| 20A | 2206.00.13 | $ 69.57/L of alcohol |
| 20B | 2206.00.14 | $ 69.57/L of alcohol |
| 20C | 2206.00.21 | $ 69.57/L of alcohol |
| 20D | 2206.00.22 | $ 69.57/L of alcohol |
| 20E | 2206.00.23 | $ 69.57/L of alcohol |
| 20F | 2206.00.24 | $ 69.57/L of alcohol |
| 21 | 2206.00.52 | $ 66.67/L of alcohol |
| 22 | 2206.00.59 | $ 60.92/L of alcohol |
| 23 | 2206.00.62 | $ 66.67/L of alcohol |
| 24 | 2206.00.69 | $ 60.92/L of alcohol |
| 25 | 2206.00.72 | $ 8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 26 | 2206.00.73 | $ 43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 27 | 2206.00.76 | $ 27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 27A | 2206.00.77 | $ 50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 27B | 2206.00.78 | $ 35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 27C | 2206.00.79 | $ 50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 28 | 2206.00.82 | $ 6.16/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 29 | 2206.00.83 | $ 19.35/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 30 | 2206.00.89 | $ 25.32/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 31 | 2206.00.92 | $ 66.67/L of alcohol |
| 32 | 2206.00.99 | $ 60.92/L of alcohol |
| 33 | 2207.10.00 | $ 60.92/L of alcohol |
| 34 | 2207.20.10 | $ 0.38143/L |
| 35 | 2208.20.10 | $ 56.88/L of alcohol |
| 36 | 2208.20.90 | $ 60.92/L of alcohol |
| 37 | 2208.30.00 | $ 60.92/L of alcohol |
| 38 | 2208.40.00 | $ 60.92/L of alcohol |
| 39 | 2208.50.00 | $ 60.92/L of alcohol |
| 40 | 2208.60.00 | $ 60.92/L of alcohol |
| 41 | 2208.70.00 | $ 60.92/L of alcohol |
| 42 | 2208.90.20 | $ 66.67/L of alcohol |
| 43 | 2208.90.90 | $ 60.92/L of alcohol |
| 43A | 2401.10.00 | Applicable rate (see section 19ACA )/kg |
| 44 | 2401.20.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 45 | 2401.30.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 46 | 2402.10.20 | $ 0.40197/stick |
| 47 | 2402.10.80 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 48 | 2402.20.20 | $ 0.40197/stick |
| 49 | 2402.20.80 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 50 | 2403.11.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 51 | 2403.19.10 | $ 0.40197/stick |
| 51A | 2403.19.90 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 52 | 2403.91.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 53 | (Repealed by No 77 of 2006) | |
| 54 | 2403.99.80 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 54A | 2404.11.00 | Applicable rate (see section 19ACA )/kg of tobacco content |
| 55 | 2707.10.00 | $ 0.38143/L |
| 56 | 2707.20.00 | $ 0.38143/L |
| 57 | 2707.30.00 | $ 0.38143/L |
| 58 | 2707.50.00 | $ 0.38143/L |
| 59 | 2709.00.90 | $ 0.38143/L |
| 60 | 2710.12.61 | $ 0.03556/L |
| 60A | 2710.12.62 | $
0.38143/L of gasoline plus
$ 0.38143/L of ethanol plus $ 0.38143/L of other substances (if any) in the blend |
| 61 | 2710.12.69 | $ 0.38143/L |
| 62 | 2710.12.70 | $ 0.38143/L |
| 63 | (Repealed by No 85 of 2011) | |
| 63A | (Repealed by No 77 of 2006.) | |
| 64 | 2710.19.16 | $ 0.38143/L |
| 65 | 2710.19.22 | $
0.38143/L of diesel plus
$ 0.38143/L of ethanol plus $ 0.38143/L of other substances (if any) in the blend |
| 65A | 2710.19.28 | $ 0.38143/L |
| 66 | 2710.19.40 | $ 0.03556/L |
| 67 | 2710.19.51 | $ 0.38143/L |
| 68 | 2710.19.52 | $ 0.38143/L |
| 69 | 2710.19.53 | $ 0.38143/L |
| 69A-69B | (Repealed by No 77 of 2006.) | |
| 70 | 2710.19.70 | $ 0.38143/L |
| 71 | (Repealed by No 85 of 2011) | |
| 71A | (Repealed by No 77 of 2006.) | |
| 72 | 2710.19.91 | $ 0.142/L |
| 72A | (Repealed by No 77 of 2006.) | |
| 73 | 2710.19.92 | $ 0.142/kg |
| 73A | 2710.20.00 | $
0.38143/L of biodiesel plus
$ 0.38143/L of ethanol (if any) plus $ 0.38143/L of other substances in the blend |
| 74 | 2710.91.16 | $ 0.38143/L |
| 75 | 2710.91.22 | $
0.38143/L of diesel plus
$ 0.38143/L of ethanol plus $ 0.38143/L of other substances (if any) in the blend |
| 75A | 2710.91.28 | $ 0.38143/L |
| 76 | 2710.91.40 | $ 0.03556/L |
| 77 | 2710.91.51 | $ 0.38143/L |
| 78 | 2710.91.52 | $ 0.38143/L |
| 79 | 2710.91.53 | $ 0.38143/L |
| 80 | 2710.91.61 | $ 0.03556/L |
| 80A | 2710.91.62 | $
0.38143/L of gasoline plus
$ 0.38143/L of ethanol plus $ 0.38143/L of other substances (if any) in the blend |
| 80B | (Repealed by No 77 of 2006.) | |
| 81 | 2710.91.69 | $ 0.38143/L |
| 82 | 2710.91.70 | $ 0.38143/L |
| 83 | 2710.91.80 | $ 0.38143/L of biodiesel plus $ 0.38143/L of ethanol (if any) plus $ 0.38143/L of other substances in the blend |
| 84 | 2710.91.91 | $ 0.142/L |
| 84A | (Repealed by No 77 of 2006.) | |
| 85 | 2710.91.92 | $ 0.142/kg |
| 85A | (Repealed by No 77 of 2006.) | |
| 86 | 2710.99.16 | $ 0.38143/L |
| 87 | 2710.99.22 | $
0.38143/L of diesel plus
$ 0.38143/L of ethanol plus $ 0.38143/L of other substances (if any) in the blend |
| 87A | 2710.99.28 | $ 0.38143/L |
| 88 | 2710.99.40 | $ 0.03556/L |
| 88A | (Repealed by No 77 of 2006.) | |
| 89 | 2710.99.51 | $ 0.38143/L |
| 90 | 2710.99.52 | $ 0.38143/L |
| 91 | 2710.99.53 | $ 0.38143/L |
| 92 | 2710.99.61 | $ 0.03556/L |
| 92A | 2710.99.62 | $
0.38143/L of gasoline plus
$ 0.38143/L of ethanol plus $ 0.38143/L of other substances (if any) in the blend |
| 93 | 2710.99.69 | $ 0.38143/L |
| 94 | 2710.99.70 | $ 0.38143/L |
| 95 | 2710.99.80 | $ 0.38143/L of biodiesel plus $ 0.38143/L of ethanol (if any) plus $ 0.38143/L of other substances in the blend |
| 96 | 2710.99.91 | $ 0.142/L |
| 96A-96B | (Repealed by No 77 of 2006.) | |
| 97 | 2710.99.92 | $ 0.142/kg |
| 97AA | 2711.11.00 | $ 0.2613/kg |
| 97AB | 2711.12.10 | $ 0.125/L |
| 97AC | 2711.13.10 | $ 0.125/L |
| 97AD | 2711.21.10 | $ 0.2613/kg |
| 97AE | (Repealed by No 85 of 2012) | |
| 97A | (Repealed by No 85 of 2011) | |
| 98 | 2902.20.00 | $ 0.38143/L |
| 99 | 2902.30.00 | $ 0.38143/L |
| 100 | 2902.41.00 | $ 0.38143/L |
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