Working Tariff Page

This is an online version of the Australian Customs Service document titled 'Combined Australian Customs Tariff Nomenclature and Statistical Classification', commonly known as the Working Tariff.

As you scroll down this page, you will see a large number of files in Acrobat PDF format. Divided between these files are the contents of the working tariff and the Schedule of Concessional Instruments (Tariff Concessions and by-laws) files. The Schedule of Concessional Instruments (Tariff Concessions) files under the relevant Chapter headings is current as at 30 September 2009.

The Tariff comprises the Act and seven Schedules.

• Schedule 1 is a list of countries and places whose originating goods may receive a preferential rate of duty.
• Schedule 2 contains the Interpretative Rules for classifying goods in Schedule 3.
• Schedule 3 is the list of tariff classifications and applicable rates of duty. Schedule 3 is divided into 21 sections and 97 chapters. The sections and chapters in Schedule 3 also contain legal Notes, including Australian Additional Notes that make legal direction about the classification of some goods, and must be used where relevant.
• Schedule 4 lists those classes of goods for which a concessional rate of duty applies.
• Schedule 5 is a list of tariff classifications under which US-originating goods are NOT entitled to a free rate of duty and the duty rates which apply.
• Schedule 6 is a list of tariff classifications under which Thai-originating goods are NOT entitled to a free rate of duty and the duty rates which apply.
• Schedule 7 is a list of tariff classifications under which Chilean originating goods are NOT entitled to a free rate of duty and the duty rates which apply.

The concessional items in Schedule 4 are, in some cases, further conditioned by departmental by-laws. These by-laws are published in the Schedule of Concessional Instruments, Part 2. For ease of reference, PDF files containing the by-laws are included under Schedule 4 on this page.

Item 50 in Schedule 4 makes provision for a Tariff Concession Order (TCO) to apply to specified goods. TCOs are published in the Schedule of Concessional Instruments, Part 1. For ease of reference, PDF files of TCOs relevant to a particular Chapter in Schedule 3 are included under that Chapter.

A small number of items in Schedule 5, covering footwear of Chapter 64, apply in respect to "prescribed goods only". These prescribed goods are specified in Schedule 1 of the Customs Tariff Regulations 2004.

While every effort has been made to ensure the accuracy of the information contained in these documents, final reference should be made to the published copy of the Tariff Working Pages, which can be obtained by completing a Publication Order/Payment Form or by telephoning 02 6275 5721.

Disclaimer
The following information is provided as a guide for general purposes only. The information should be read in conjunction with the Customs Tariff Act 1995. The information should not be relied upon for the purpose of any particular action or decision unless it is read in conjunction with the Customs Tariff Act 1995.