Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Guide aims to give a general overview of the operation and organisation of this Act.
The operation of the Act
The Act imposes Customs duty on goods imported into Australia.
To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia's international obligations as a party to the World Trade Organization Agreement.
Note: The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible through that Department's website.
The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for goods that are originating goods under a free trade agreement or other agreement between Australia and one or more other countries is determined under Schedules 4A to 15.
Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3, 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14 or 15.
Rates of duty under Schedules 3, 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14 and 15, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.
The organisation of the Act
The Act consists of 3 Parts and several Schedules.
Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.
Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.
Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.
Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.
Schedule 3 sets out the Principal Tariff.
Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.
Schedule 4A sets out the rate of duty for Singaporean originating goods.
Schedule 5 sets out the rate of duty for US originating goods.
Schedule 6 sets out the rate of duty for Thai originating goods.
Schedule 6A sets out the rate of duty for Peruvian originating goods.
Schedule 7 sets out the rate of duty for Chilean originating goods.
Schedule 8 sets out the rate of duty for ASEAN - Australia - New Zealand (AANZ) originating goods.
Schedule 8A sets out the rate of duty for Pacific Islands originating goods.
Schedule 8B sets out the rate of duty for Trans - Pacific Partnership originating goods.
Schedule 9 sets out the rate of duty for Malaysian originating goods.
Schedule 9A sets out the rate of duty for Indonesian originating goods.
Schedule 10 sets out the rate of duty for Korean originating goods.
Schedule 10A sets out the rate of duty for Indian originating goods.
Schedule 11 sets out the rate of duty for Japanese originating goods.
Schedule 12 sets out the rate of duty for Chinese originating goods.
Schedule 13 sets out the rate of duty for Hong Kong originating goods.
Schedule 14 sets out the rate of duty for Regional Comprehensive Economic Partnership (RCEP) originating goods.
Schedule 15 sets out the rate of duty for UK originating goods.