Customs Tariff Act 1995

SCHEDULES

SCHEDULE 8 - ASEAN-AUSTRALIA-NEW ZEALAND (AANZ) 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 8 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 8 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]

AANZ originating goods
Column 1	Column 2	Column 3
Item	Heading or subheading in Schedule 3	Rate
1 - 2	(Repealed by No 10 of 2021)
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	$ 7.03/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	$ 22.09/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	$ 28.91/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
9	2203.00.91	$ 69.57/L of alcohol
10	2203.00.99	$ 69.57/L of alcohol
11	2204.10.23	$ 69.57/L of alcohol
12	2204.10.29	$ 69.57/L of alcohol
13	2204.10.83	$ 69.57/L of alcohol
14	2204.10.89	$ 69.57/L of alcohol
15	2204.21.30	$ 69.57/L of alcohol
16	2204.21.90	$ 69.57/L of alcohol
16A	2204.22.30	$ 81.21/L of alcohol
16B	2204.22.90	$ 81.21/L of alcohol
17	2204.29.30	$ 69.57/L of alcohol
18	2204.29.90	$ 69.57/L of alcohol
19	2205.10.30	$ 69.57/L of alcohol
20	2205.10.90	$ 69.57/L of alcohol
21	2205.90.30	$ 69.57/L of alcohol
22	2205.90.90	$ 69.57/L of alcohol
23	2206.00.13	$ 69.57/L of alcohol
24	2206.00.14	$ 69.57/L of alcohol
25	2206.00.21	$ 69.57/L of alcohol
26	2206.00.22	$ 69.57/L of alcohol
27	2206.00.23	$ 69.57/L of alcohol
28	2206.00.24	$ 69.57/L of alcohol
29	2206.00.52	$ 69.57/L of alcohol
30	2206.00.59	$ 69.57/L of alcohol
31	2206.00.62	$ 69.57/L of alcohol
32	2206.00.69	$ 69.57/L of alcohol
33	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
34	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
35	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
35A	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
35B	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
35C	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
36	2206.00.82	$ 7.03/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
37	2206.00.83	$ 22.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
38	2206.00.89	$ 28.91/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
39	2206.00.92	$ 69.57/L of alcohol
40	2206.00.99	$ 69.57/L of alcohol
41	2207.10.00	$ 69.57/L of alcohol
42	2207.20.10	$ 0.38143/L
43	2208.20.10	$ 64.96/L of alcohol
44	2208.20.90	$ 69.57/L of alcohol
45	2208.30.00	$ 69.57/L of alcohol
46	2208.40.00	$ 69.57/L of alcohol
47	2208.50.00	$ 69.57/L of alcohol
48	2208.60.00	$ 69.57/L of alcohol
49	2208.70.00	$ 69.57/L of alcohol
50	2208.90.20	$ 69.57/L of alcohol
51	2208.90.90	$ 69.57/L of alcohol
52	2401.10.00	Applicable rate (see section 19ACA )/kg
53	2401.20.00	Applicable rate (see section 19ACA )/kg of tobacco content
54	2401.30.00	Applicable rate (see section 19ACA )/kg of tobacco content
55	2402.10.20	$ 0.40197/stick
56	2402.10.80	Applicable rate (see section 19ACA )/kg of tobacco content
57	2402.20.20	$ 0.40197/stick
58	2402.20.80	Applicable rate (see section 19ACA )/kg of tobacco content
59	2403.11.00	Applicable rate (see section 19ACA )/kg of tobacco content
60	2403.19.10	$ 0.40197/stick
60A	2403.19.90	Applicable rate (see section 19ACA )/kg of tobacco content
61	2403.91.00	Applicable rate (see section 19ACA )/kg of tobacco content
62	2403.99.80	Applicable rate (see section 19ACA )/kg of tobacco content
62A	2404.11.00	Applicable rate (see section 19ACA )/kg of tobacco content
63	2707.10.00	$ 0.38143/L
64	2707.20.00	$ 0.38143/L
65	2707.30.00	$ 0.38143/L
66	2707.50.00	$ 0.38143/L
67	2709.00.90	$ 0.38143/L
68	2710.12.61	$ 0.03556/L
68A	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
69	2710.12.69	$ 0.38143/L
70	2710.12.70	$ 0.38143/L
71	(Repealed by No 85 of 2011)
72	2710.19.16	$ 0.38143/L
73	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
73A	2710.19.28	$ 0.38143/L
74	2710.19.40	$ 0.03556/L
75	2710.19.51	$ 0.38143/L
76	2710.19.52	$ 0.38143/L
77	2710.19.53	$ 0.38143/L
78	2710.19.70	$ 0.38143/L
79	(Repealed by No 85 of 2011)
80	2710.19.91	$ 0.142/L
81	2710.19.92	$ 0.142/kg
81A	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
82	2710.91.16	$ 0.38143/L
83	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
83A	2710.91.28	$ 0.38143/L
84	2710.91.40	$ 0.03556/L
85	2710.91.51	$ 0.38143/L
86	2710.91.52	$ 0.38143/L
87	2710.91.53	$ 0.38143/L
88	2710.91.61	$ 0.03556/L
88A	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
89	2710.91.69	$ 0.38143/L
90	2710.91.70	$ 0.38143/L
91	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
92	2710.91.91	$ 0.142/L
93	2710.91.92	$ 0.142/kg
94	2710.99.16	$ 0.38143/L
95	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
95A	2710.99.28	$ 0.38143/L
96	2710.99.40	$ 0.03556/L
97	2710.99.51	$ 0.38143/L
98	2710.99.52	$ 0.38143/L
99	2710.99.53	$ 0.38143/L
100	2710.99.61	$ 0.03556/L
100A	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
101	2710.99.69	$ 0.38143/L
102	2710.99.70	$ 0.38143/L
103	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
104	2710.99.91	$ 0.142/L
105	2710.99.92	$ 0.142/kg
105A	2711.11.00	$ 0.2613/kg
105B	2711.12.10	$ 0.125/L
105C	2711.13.10	$ 0.125/L
105D	2711.21.10	$ 0.2613/kg
105E	(Repealed by No 85 of 2012)
106	2902.20.00	$ 0.38143/L
107	2902.30.00	$ 0.38143/L
108	2902.41.00	$ 0.38143/L
109	2902.42.00	$ 0.38143/L
110	2902.43.00	$ 0.38143/L
111	2902.44.00	$ 0.38143/L
112 - 114	(Repealed by No 10 of 2021)
115	3403.11.10	$ 0.142/kg
116	3403.11.90	$ 0.142/L
117	3403.19.10	$ 0.142/kg
118	3403.19.90	$ 0.142/L
119	3403.91.10	$ 0.142/kg
120	3403.91.90	$ 0.142/L
121	3403.99.10	$ 0.142/kg
122	3403.99.90	$ 0.142/L
123 - 125	(Repealed by No 114 of 2018)
126	3811.21.10	$ 0.142/kg
127	3811.21.90	$ 0.142/L
128	3817.00.10	$ 0.38143/L
129	3819.00.00	$ 0.142/L
130 - 131	(Repealed by No 65 of 2011)
131A	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
131B	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
131C	3826.00.10	$ 0.38143/L
131D	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
132 - 370	(Repealed by No 10 of 2021)

[ CCH Note: No 98 of 2009, s 3, Sch 1, item 37 has the following transitional provision:

Transitional - indexation

(1)
If:

(a) on the relevant indexation day, a rate of duty set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act; and

(b) this Schedule commences after the relevant indexation day; then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 8 to that Act that relates to that subheading is increased by the same amount.

(2)
In this item:
relevant indexation day
means:

(a) 1 February 2010; or

(b) if, in relation to the 6 month period starting on 1 February 2010, subsection 6A(6) of the Excise Tariff Act 1921 had the effect of substituting a rate of duty under that Act on a day later than 1 February 2010 - that later day.

]

View history note

History

Sch 8 amended by No 35 of 2023, s 3 and Sch 1 items 104 - 120, 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 8 amended by No 91 of 2021, s 3 and Sch 1 item 422, 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 8 amended by No 10 of 2021, s 3 and Sch 1 items 40 - 42, effective 29 March 2021.

Sch 8 amended by No 47 of 2019, s 3 and Sch 2 items 9 and 10, effective 6 April 2019. For application and transitional provisions, see note under Sch 4A .

Sch 8 amended by No 114 of 2018, s 3 and Sch 1 item 1, effective 20 September 2017 and applicable in relation to: (a) goods imported into Australia on or after 20 September 2017; and (b) goods imported into Australia before 20 September 2017, where the time for working out the rate of import duty on the goods had not occurred before 20 September 2017.

Sch 8 amended by No 79 of 2017, s 3 and Sch 1 items 41 - 49, effective 31 August 2017. For application provision, see note under s 19ACA .

Sch 8 amended by No 84 of 2016, s 3 and Sch 1 items 107 - 109, 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 8 amended by No 78 of 2016, s 3 and Sch 1 items 300 - 304, 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 8 amended by No 65 of 2011, s 3 and Sch 1 items 118, 127 - 128 and 133, 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 8 amended by No 86 of 2014, s 3 and Sch 1 items 14 - 16 and 32 - 34, 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 8 amended by No 65 of 2011, s 3 and Sch 1 items 98, 107 - 108 and 113, 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 8 amended by No 70 of 2014, s 3 and Sch 1 items 70 - 86, 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 8 amended by No 8 of 2014, s 3 and Sch 1, items 49 - 60, 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 8 amended by No 65 of 2011, s 3 and Sch 1 items 78, 87 - 88 and 93, 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 8 amended by No 85 of 2012, s 3 and Sch 1, item 9, 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 8 amended by No 155 of 2011, s 3 and Sch 1, items 13 - 15, 28 - 30 and 39, 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 8 amended by No 65 of 2011, s 3 and Sch 1 items 58, 67, 68 and 73, 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 8 amended by No 85 of 2011, s 3 and Sch 1, items 296 - 306, 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 8 amended by No 65 of 2011, s 3 and Sch 1, items 52 - 53, 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 8 amended by No 65 of 2011, s 3 and Sch 1, items 37 - 44, 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 8 amended by No 85 of 2010, Sch 1, items 25 - 30, 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 8 amended by No 77 of 2010, Sch 1, items 45 - 55, 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 8 inserted by No 98 of 2009, s 3, Sch 1, item 30, effective 1 January 2010 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.

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