Customs Tariff 1974 (Cth)

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CUSTOMS TARIFF 1974

No. 117 of 1974

An Act relating to Duties of Customs.

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

1.(1) This Act may be cited as the Customs Tariff 1974.

(2) The Customs Tariff 1966-1973 is in this Act referred to as the Principal Act.

(3) The Principal Act, as amended by this Act. may be cited as the Customs Tariff 1966-1974.

Commencement.

2. This Act shall be deemed to have come into operation on 1 July 1974.

Interpretation.

3. Section 6 of the Principal. Act is amended—

(a) by inserting in sub-section (1), after the definition of “declared preference country”, the following definition:—

“‘developing country’ means a country or place specified in an order under sub-section (1) of section 11;

(b) by omitting from sub-section (1) the definition of “less developed country”; and

(c) by omitting sub-section (3).

4. Section 11 of the Principal Act is repealed and the following section substituted:—

Declaration of developing countries.

“11. (1) The Minister may, by order published in the Gazette—

(a) declare that a country specified in the order is a developing country for the purposes of this Act; or

(b) declare that a place specified in the order is to be treated as a developing country for the purposes of this Act

“(2) The Minister may, in an order under sub-section (1), direct that a country or place that is specified in the order shall not be treated as a developing country in relation to a class of goods specified in the direction.

“(3) An order under sub-section (1) has effect, or shall be deemed to have had effect, from and including such date (which may be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.

“(4) The Minister may, by order published in the Gazette, revoke an order under sub-section (1).

“(5) An order under sub-section (4) has effect from and including such date (which shall not be a date earlier than the date of publication of the order in the Gazette) as is specified in the order.”.

Rules for classifying goods under the Schedules.

5. Section 14 of the Principal Act is amended —

(a) by inserting after sub-section (3) the following sub-section:—

“(3a) Where a description of goods is specified in column 3 of an item in Part III of Schedule 1 (not being a description by reference only to the tariff classification in Part II of that Schedule that is specified in column 2 of that item), the goods that fall within that item by virtue of that description are such goods as would fall within that description if it were specified in that tariff classification in Part II of that Schedule.”;

(b) by inserting after sub-section (4) the following sub-section:—

“(4a) Unless the contrary intention appears, any word or phrase used in column 4 of an item in Part III of Schedule 1 has the same meaning as if it were used in column 3 or 4 of Part II of that Schedule in the tariff classification in Part II of that Schedule that is specified in column 2 of that item in Part III of Schedule 1.”; and

(c) by adding at the end thereof the following sub-section:—

“(6) Where, for any reason, goods fall within an item in Part IX of Schedule 5 and also within an item in another Part of that Schedule, the item that applies to the goods is—

(a) where no duty, or the same amount of duty, is applicable to the goods under both items—the item other than the item in Part IX; or

(b) in any other case—the item under which no duty, or the least amount of duty, is applicable to the goods.”.

6. After section 16 of the Principal Act the following section is inserted:—

Rates of duty applicable to goods of developing countries.

“16a. (1) Notwithstanding section 16 but subject to the other provisions of this Act, the duty in respect of goods that are the produce or manufacture of a country or place that, at the time the goods are entered for home consumption, is a developing country shall be ascertained by reference to the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods and deducting from the amount so ascertained, to the extent that it does not exceed that amount, an amount equal to one-tenth of the value of the goods.

“(2) Sub-section (1) does not apply in relation to goods that fall within a tariff classification specified in Part V of Schedule 1.”.

Ordinary preferential rates of duty.

7. Section 17 of the Principal Act is amended—

(a) by omitting from sub-section (1) the words “the last preceding section” and substituting the words “sections 16 and 16a”;

(b) by omitting from sub-section (2) the words “The last preceding sub-section” and substituting the words “Subject to sub-section (2a), sub-section (1)”;

(c) by omitting sub-paragraphs (v) and (vi) of paragraph (a) of sub-section (2) and substituting the following words and subparagraph:—

“or (v) Papua New Guinea; and”;

(d) by inserting after sub-section (2) the following sub-sections:—

“(2a) Sub-section (1) does not apply to goods that are the produce or manufacture of Papua New Guinea if the amount of duty ascertained in respect of the goods by reference to the rate of duty set out in column 4 in the tariff classification in Part II of Schedule 1 that applies to the goods is greater than the amount of duty ascertained in respect of the goods in accordance with section 16a.

“(2b) For the purposes of the application of this section to goods that are the produce or manufacture of New Zealand, there shall be deemed to be substituted for the rate of duty specified in column 4 in the tariff classification in Part II of Schedule 1 that applies to the goods—

(a) if an item in Part III of that Schedule applies to the goods—the rate of duty specified in column 4 of that item; or

(b) if no item in that Part applies to the goods—the word ‘Free’.

“(2c) An item in Part III of Schedule 1 applies to goods if—

(a) the tariff classification in Part II of that Schedule that applies to the goods is specified in column 2 of that item; and

(b) the goods are included in the class of goods specified in column 3 of that item.”; and

(e) by inserting in paragraph (b) of sub-section (3), after the word “country” (first occurring), the words “, other than New Zealand,”.

Special preferential rates of duty.

8. Section 17a of the Principal Act is amended—

(a) by omitting from sub-section (1) the words “the last two preceding sections” and substituting the words “sections 16, 16a and 17”;

(b) by omitting sub-section (2) and substituting the following subsection:—

“(2) Sub-section (1) does not apply in relation to goods that are the produce or manufacture of Papua New Guinea and to which an item in Part IX of Schedule 5 applies if the amount of duty ascertained in respect of the goods by reference to the rate of duty set out in column 4 of that item is equal to, or greater than, the amount of duty ascertained in respect of the goods by reference to the rate of duty in column 4 in the tariff classification in Part II of Schedule 1 that applies to the goods.”;

(c) by omitting paragraphs (f), (g) and (h) of sub-section (3) and substituting the following paragraphs:—

“(f) Part VI applies in relation to Papua New Guinea:

(g) Part VII applies in relation to Fiji;

(h) Part VIII applies in relation to each country that is a declared preference country; and

(i) Part IX applies in relation to each country or place that is a developing country.”;

(d) by omitting sub-sections (5) to (18) (inclusive) and substituting the following sub-sections:—

“(5) If, in column 4 in Part V of Schedule 5, the letter ‘(C)’ is specified in relation to a rate of duty, there shall, in respect of goods entered for home consumption on or after 1 January 1975, be deemed to be substituted for that rate of duty the word ‘Free’.

“(6) If, in column 4 in Part V of Schedule 5, the letter ‘(D)’ is specified in relation to a rate of duty, there shall, in respect of goods entered for home consumption on or after 1 January 1976, be deemed to be substituted for that rate of duty the word ‘Free’,

“(7) If, in column 4 in Part V of Schedule 5, the letter ‘(F)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-half; and

(b) there shall, in respect of goods entered for home consumption on or after 1 January 1977 be deemed to be substituted for that rate of duty the word ‘Free’

“(8) If, in column 4 in. Part V of Schedule 5, the letter ‘(H)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-half; and

(b) there shall, in respect of goods entered for home consumption on or after 1 July 1977, be deemed to be substituted for that rate of duty the word ‘Free’.

“(9) If, in column 4 in Part V of Schedule 5, the letter ‘(I)’is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1976 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-half; and

(b) there shall, in respect of goods entered for home consumption on or after 1 January 1978, be deemed to be substituted for that rate of duty the word ‘Free’.

“(10) If, in column 4 in Part V of Schedule 5, the letter ‘(K)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1976 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-half; and

(b) there shall, in respect of goods entered for home consumption on or after 1 July 1978, be deemed to be substituted for that rate of duty the word ‘Free’.

“(11) If, in column 4 in Part V of Schedule 5, the letter ‘(L)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-third;

(b) that rate of duty shall in respect of goods entered for home consumption on or after 1 January 1977 and before the date specified in paragraph (c), be read as a reference to that rate reduced by two-thirds; and

(c) there shall, in respect of goods entered for home consumption on or after 1 January 1979, be deemed to be substituted for that rate of duty the word ‘Free’.

“(12) If, in column 4 in Part V of Schedule 5, the letter ‘(M)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-third;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1977 and before the date specified in paragraph (c), be read as a reference to that rate reduced by two-thirds; and

(c) there shall, in respect of goods entered for home consumption on or after 1 July 1979, be deemed to be substituted for that rate of duty the word ‘Free’.

“(13) If, in column 4 in Part V of Schedule 5, the letter ‘(N)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1976 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-third;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1978 and before the date specified in paragraph (c), be read as a reference to that rate reduced by two-thirds; and

(c) there shall, in respect of goods entered for home consumption on or after 1 July 1980, be deemed to be substituted for that rate of duty the word ‘Free’.

“(14) If, in column 4 in Part V of Schedule 5, the letter ‘(O)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1975 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-quarter;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1977 and before the date specified in paragraph (c), be read as a reference to that rate reduced by one-half;

(c) that rate of duty shall, in respect of goods entered for home consumption on or after 1 July 1979 and before the date specified in paragraph (d), be read as a reference to that rate reduced by three-quarters; and

(d) there shall, in respect of goods entered for home consumption on or after 1 July 1981, be deemed to be substituted for that rate of duty the word ‘Free”

“(15) If, in column 4 in Part V of Schedule 5, the letter ‘(P)’ is specified in relation to a rate of duty—

(a) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1976 and before the date specified in paragraph (b), be read as a reference to that rate reduced by one-quarter;

(b) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1978 and before the date specified in paragraph (c), be read as a reference to that rate reduced by one-half;

(c) that rate of duty shall, in respect of goods entered for home consumption on or after 1 January 1980 and before the date specified in paragraph (d), be read as a reference to that rate reduced by three-quarters; and

(d) there shall, in respect of goods entered for home consumption on or after 1 January 1982, be deemed to be substituted for that rate of duty the word ‘Free’.”.

9. After section 17a of the Principal Act the following section is inserted;—

Orders in respect of goods specified in Part IV of Schedule 1.

“18. (1) Where an item in Part II of Schedule 1, or a sub-item of such an item, a paragraph of such a sub-item or a sub-paragraph, of such a paragraph, is specified in Part IV of that Schedule, the Minister may, subject to sub-section (2), by order published in the Gazette, declare that, on and from such date as is specified in the order (which may be a date earlier than the date of publication of the order), that item, sub-item, paragraph or sub-paragraph, as the case may be, has effect as if there were substituted for any rate or rates of duty set out in columns 3 and 4 of that item, sub-item, paragraph or sub-paragraph, the word Free’, or such rate or rates as are specified in the order, and the order has effect accordingly.

“(2) There shall not be specified in an order under sub-section (1) a rate of duty that could have the effect of making the duty payable in respect of any goods greater than the duty that would, but for the order, be payable.”.

Interpretation.

10. Section 26 of the Principal Act is amended by omitting from paragraph (b) of sub-section (2) the words “a Part of the Fifth Schedule” and substituting the words “Part I, II, III, IV, V, VI, VII or VIII of Schedule 5”.

11. Section 28 of the Principal Act is repealed and the following section substituted:—

Rates of primage duties.

“28. (1) The primage duty in respect of goods to which this Part applies that are referred to in Part I of Schedule 3 is 7 per centum of the value of the goods.

“(2) The primage duty in respect of goods to which this Part applies that are referred to in Part II of Schedule 3 is—

(a) in the case of goods the produce or manufacture of a preference country—3 per centum of the value of the goods; or

(b) in any other case—7 per centum of the value of the goods.

“(3) The primage duty in respect of goods to which this Part applies that are referred to in Part III or Part IV of Schedule 3 is 3 per centum of the value of the goods.

“(4) The primage duty in respect of goods to which this Part applies that are referred to in Part V of Schedule 3 is 10 per centum of the value of the goods.”.

Interpretation.

12. Section 30 of the Principal Act is amended—

(a) by inserting after paragraph (b) of the definition of “goods dutiable under this Part” in sub-section (1) the words “,but does not include goods that are the produce or manufacture of New Zealand to which no item in Part III of Schedule 1 applies;”; and

(b) by omitting from sub-section (3) the words “,in the opinion of the Minister.”.

Landed cost.

13. Section 31 of the Principal Act is amended by inserting in paragraph (c) of sub-section (1), before the words “any duties”, the words “an amount equal to one and one-third times”.

Special rates of duty applicable to goods of less developed countries.

14. Section 33c of the Principal Act is repealed.

Orders.

15. Section 36 of the Principal Act is amended by inserting in subsection (1), after the figures “11,”, the figures “18,”.

Schedules.

16. The Schedules to the Principal Act are repeated and the Schedules set out in the Schedule to this Act are substituted.

Formal amendments.

17. (1) The following provisions of the Principal Act are amended by omitting the words “of this Act” and “of this section” (wherever occurring):—

Sections 2(2), 6(1) (definitions of “declared preference country”, “duty” “primage duty”, “support duty”), 9(2)(d), 10(3), 17(3)(c), 20(3), 24(6) and (8), 26(1)(c), 27(1), 29(3), 30(1) (definition of “goods dutiable under this Part”), 32(1), 35(3) and (5) and 36(1).

(2) The Principal Act is further amended as set out in the following table:—

Provision

Amendment

Section 2(1)..............................

Omit “the fourteenth day of February, One thousand nine hundred and sixty-six”, substitute “14 February 1966”.

Section 6(1)(definition of “the commencing date”)

Omit “the fourteenth day of February, One thousand nine hundred and sixty-six”, substitute “14 February 1966”.

Section 6(4)..............................

(a) Omit “the Commonwealth”, substitute “Australia”.

(b) Omit “the First Schedule” (wherever occurring), substitute “Part II of Schedule 1”.

Section 6(5)..............................

Omit “the First Schedule”, substitute “Part II of Schedule 1”.

Section 6(6)..............................

(a) Omit “the First Schedule”, substitute “Part II of Schedule 1”.

(b) After “good” (first: occurring), insert “, two rates of duty are set out in column 4 of an item .in Part III of that Schedule that applies to goods’’.

(c) Omit “the Fifth Schedule”, substitute “Schedule 5”

Section 7(1)..............................

(a) Omit “the First Schedule”, substitute “Schedule 1”.

(b) Omit “the Second Schedule”, substitute “Schedule 2”.

(c) Omit “the Fifth Schedule”, substitute “Schedule 5”.

Section 9..................................

(a) Omit “the First Schedule” (wherever occurring), substitute “Part II, or column 4 in Part III, of Schedule 1”.

(b) Omit “Part I of the Second Schedule” (wherever occurring), substitute “Schedule 2”.

(c) Omit “the Fifth Schedule” (wherever occurring), substitute “Schedule 5”.

(d) Omit “the Commonwealth” (wherever occurring), substitute “Australia”.

Section 9a(1)............................

(a) Omit “the First Schedule” (wherever occurring), substitute “Part II, or column 4 in Part III, of Schedule 1”.

(b) Omit “the Fifth Schedule” (wherever occurring), substitute “Schedule 5”.

Section 10(5)............................

Omit “of this section”.

 

Section 13................................

(a) Omit “the First Schedule” (wherever occurring), substitute “Part II of Schedule 1”.

(b) Omit “the Commonwealth” (wherever occurring), substitute “Australia”.

Section 14(1)............................

(a) Omit “the First Schedule” (first occurring), substitute “Part II of Schedule 1”.

(b) Omit “the First Schedule” (second occurring), substitute “Schedule 1”.

Section 14(2)............................

(a) Omit “the First Schedule, including Part I of that Schedule”, substitute “Parts I and II of Schedule 1”.

(b) Omit “the First Schedule” (wherever occurring), substitute “Schedule 1”.

Section 14(3)............................

(a) Omit “the Fourth Schedule”, substitute “Schedule 4”.

(b) Omit “the First Schedule” (wherever occurring), substitute “Part II of Schedule 1”.

(c) Omit “the Fifth Schedule”, substitute “Schedule 5”

Section 14(4)............................

(a) Omit “the Fifth Schedule” (wherever occurring), substitute “Schedule 5”.

(b) Omit “the First Schedule” (wherever occurring), substitute “Part II of Schedule 1”.

Section 14(5)............................

(a) Omit “a Part of the Fifth Schedule”, substitute “Part III of Schedule 1 or in a Part of Schedule 5”.

(b) Omit “that Part of the Fifth Schedule”, substitute “Part III of Schedule 1 or that Part of Schedule 5, as the case may be,”.

(c) Omit “that Part”, substitute “Part III of Schedule 1 or that Part of Schedule 5, as the case may be,”.

Section 16................................

Omit “the First Schedule”, substitute “Part II of Schedule 1

Section 17................................

Omit “the First Schedule” (wherever occurring), substitute “Part II of Schedule 1”.

Section 17(2)(b)........................

Omit “Part I of the Second Schedule”, substitute “Schedule 2”.

Section 17(3)............................

Omit “the Fifth Schedule” (wherever occurring), substitute “Schedule 5”.

Section 17a..............................

Omit “the Fifth Schedule” (wherever occurring), substitute “Schedule 5”.

Section 17a(4)..........................

Omit “the First Schedule”, substitute “Part II of Schedule 1”.

 

Provision

Amendment

Section 20(5)

(a) Omit “of this section”.

(b) Omit “the First Schedule”, substitute “Part II of Schedule 1”.

Section 24(2)(c)

Omit “the First Schedule”, substitute “Part II of Schedule 1”.

Section 25(1)

Omit “the First Schedule”, substitute “Part II of Schedule 1”.

Section 26

Omit “the Third Schedule” (wherever occurring), substitute “Schedule 3”.

Section 26(1) (definition of “goods to which this Part applies”)

Omit “the Territory of Papua, the Territory of New Guinea”, substitute “Papua New Guinea”.

Section 26(3)

Omit “the First Schedule”, substitute “Part II of Schedule 1”.

Section 30

(a) Omit “the Fourth Schedule” (wherever occurring), substitute “Schedule 4”.

(b) Omit “the First Schedule” (wherever occurring), substitute “Part II of Schedule 1”.

Section 33

Omit “the Fourth Schedule”, substitute “Schedule 4”.

Section 33a

Omit “Part 1 of the Second Schedule” (wherever occurring), substitute” Schedule 2”.

Section 33a(2)

Omit “that Part”, substitute “that Schedule”.

Section 33b

Omit “Part I of the Second Schedule” (wherever occurring), substitute “Schedule 2”.

Section 33b(2)(a)

(a) Omit “a Territory not forming part of the Commonwealth”, substitute “an external Territory”.

(b) Omit “the Commonwealth” (last occurring), substitute “Australia”.

Section 34(1)

(a) Omit “the First Schedule”, substitute “Part II, or column 4 in Part III, of Schedule 1”.

(b) Omit “the Fourth Schedule”, substitute “Schedule 4”.

(c) Omit “the Fifth Schedule”, substitute “Schedule 5”.

 

SCHEDULE Section 16

SCHEDULES INSERTED IN THE PRINCIPAL ACT BY THIS ACT

 

SCHEDULE 1                                                       Sections 16 and 17

GENERAL AND PREFERENTIAL RATES OF DUTY

PART I

Rules for the Interpretation of Schedule 1.

1. (1)The titles of Divisions, Chapters and Sub-chapters in Part II of this Schedule are provided for reference only, and shall not be used for the purpose of interpreting this Schedule.

(2) For the purpose of ascertaining whether goods fall within an item, sub-item, paragraph or sub-paragraph or whether an item, sub-item, paragraph or sub-paragraph applies to goods, regard shall, subject to sub-rule (3) of this rule, he had to the terms of items (including sub-items, paragraphs and sub-paragraphs) and of notes to Divisions and Chapters and, except where those terms otherwise require, to rules 2, 3 and 4 of these Rules.

(3) For the purpose of ascertaining whether goods fall within an item or whether an item applies to goods, regard shall not be had to the terms of any sub-item; for the purpose of ascertaining whether goods fail within a sub-item or whether a sub-item applies to goods, regard shall not be had to the terms of any paragraph; for the purpose of ascertaining whether goods fall within a paragraph or whether a paragraph applies to goods, regard shall not be had to the terms of any sub-paragraph.

2. (1) A reference in an item (including a reference in a sub-item, paragraph or subparagraph) to goods of a particular kind shall be read as including a reference to—

(a) goods that are imported in an incomplete or in an unfinished state but have the essential character of goods of that kind; and

(b) goods that are imported in an unassembled or in a disassembled state but, if assembled, would be goods of that kind or would be goods to which paragraph (a) of this sub-rule applies.

(2) A reference in an item (including a reference in a sub-item, paragraph or subparagraph) to a material or substance shall be read is including a reference to a mixture or combination of that material or substance with another material or substance or with other materials or substances.

(3) A reference in an item (including a reference in a sub-item, paragraph or subparagraph) to goods consisting of a specific material or substance shall be read as a reference to goods consisting wholly or partly of that material or substance.

(4) For the purpose of ascertaining whether initem, sub-item paragraph or subparagraph applies to goods that consist of more than one material or substance, regard shall be had to the principles set out in rule 3 of these Rules.

3. (1) Where, for any reason, goods fall within two or more items, two or more sub-items of an item, two or more paragraphs of a sub-item or two or more sub-paragraphs of a paragraph, the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods shall, subject to sub-rule (2) of this rule, be ascertained in accordance with the following principles:—

(a) If one of the items, sub-items, paragraphs or sub-paragraphs, as the case may be, provides a more specific description of the goods than any other of the items, sub-items, paragraphs or sub-paragraphs, that first-mentioned item, sub-item, paragraph or sub-paragraph, as the case may be, applies to the goods.

(b) If—

(i) the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a) of this sub-rule;

(ii) the goods are mixtures or composite goods that consist of different materials or are made up of different components; and

(iii) one material or component gives to the goods their essential character,

the goods shall be taken to consist of that material or component.

(c) If the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a) or paragraph (b) of this sub-rule, the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods is that under which the greatest amount of duty is payable in respect of the goods or, if there are two or more items, sub-items, paragraphs or sub-paragraphs under which the greatest amount of duty is payable, that one of those items, sub-items, paragraphs or sub-paragraphs that occurs last in Part II of this Schedule.

(2) Where—

(a) for any reason, goods fall within two or more sub-items of an item, two or more paragraphs of a sub-item or two or more sub-paragraphs of a paragraph; and

(b) there is included in the sub-items, paragraphs or sub-paragraphs within which the goods fall any by-law sub-item, by-law paragraph or by-law sub-paragraph,

the sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods is that under which no duty, or the least amount of duty, is payable in respect of the goods or, if there are two or more sub-items, paragraphs or sub-paragraphs under which no duty, or the least amount of duty, as the case may be, is payable, that one of those sub-items, paragraphs or subparagraphs that occurs first in Part II of this Schedule.

(3) For the purposes of sub-rule (2) of this rule, a sub-item shall be deemed to be a by-law sub-item, a paragraph shall be deemed to be a by-law paragraph, and a sub-paragraph shall be deemed to be a by-law sub-paragraph, if it is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law.

4. Where goods do not fall within any item, the item that applies to the goods is the item that applies to goods that are most akin to those goods.

SCHEDULE 1—continued

PART II

This Part is divided into Divisions and Chapters, as follows:—

DIVISION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter

1—Live Animals.

2—Meat and Edible Meat Offals.

3—Fish, Crustaceans and Molluscs.

4—Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included.

5—Products of Animal Origin, Not Elsewhere Specified or Included.

DIVISION II

VEGETABLE PRODUCTS

6—Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage.

7—Edible Vegetables and Certain Roots and Tubers.

8—Edible Fruits and Nuts; Peel of Melons or Citrus Fruits

9—Coffee, Tea, Mate and Spices.

10—Cereals.

11—Products of the Milling Industry; Malt and Starches; Gluten; Inulin.

12—Oil Seeds and Oleaginous Fruit; Miscellaneous Grains, Seeds and Fruit: Industrial and Medicinal Plants; Straw and Fodder.

13—Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts.

14—Vegetable Plaiting and Carving Materials; Vegetable Products, Not Elsewhere Specified or Included.

DIVISION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

15—Animal and Vegetable Fats and Oils and Their Cleavage Products: Prepared Edible Fats; Animal and Vegetable Waxes.

DIVISION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

16—Preparations of Meat, Fish, Crustaceans or Molluscs.

17—Sugars and Sugar Confectionery.

18—Cocoa and Cocoa Preparations.

19—Preparations of Cereals, Flour or Starch; Pastrycooks’ Products.

20—Preparations of Vegetables, Fruit or Other Parts of Plants.

21—Miscellaneous Edible Preparations.

22—Beverages, Spirits and Vinegar.

23—Residues and Waste from the Food Industries; Prepared Animal Fodder.

24—Tobacco.

DIVISION V

MINERAL PRODUCTS

25—Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement.

26—Metallic Ores, Slag and Ash,

27—Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes.

SCHEDULE 1—continued

DIVISION VI

PRODUCTS OF THE CHEMICAL INDUSTRY AND ALLIED INDUSTRIES

28—Inorganic Chemicals; Organic and Inorganic Compounds of Precious Metals, of Rare Earth Metals, of Radio-active Elements and of Isotopes.

29—Organic Chemicals.

30—Pharmaceutical Products.

31—Fertilisers.

32—Tanning and Dyeing Extracts; Tannins and their Derivatives; Dyes, Colours, Paints and Varnishes; Putty, Fillers and Stoppings; Inks.

33—Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations.

34—Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modelling Pastes and “Dental Waxes”.

35—Albuminoidal Substances; Glues.

36—Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations.

37—Photographic and Cinematographic Goods.

38—Miscellaneous Chemical Products.

DIVISION VII

ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS, AND ARTICLES THEREOF; RUBBER, SYNTHETIC RUBBERS, FACTICE, AND ARTICLES THEREOF

39—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles thereof.

40—Rubber, Synthetic Rubbers, Factice, and Articles thereof.

DIVISION VIII

RAW HIDES AND SKINS. LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF CUT (OTHER THAN SILK-WORM GUT)

41—Raw Hides and Skins (Other titan Furskins) and Leather.

42—Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut).

43—Furskins and Artificial Fur; Manufactures thereof.

DIVISION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKER WORK

44—Wood and Articles of Wood; Wood Charcoal.

45—Cork and Articles of Cork.

46—Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork.

DIVISION X

PAPER-MAKING MATERIAL: PAPER AND PAPERBOARD AND ARTICLES THEREOF

47—Paper-making Material.

48—Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard.

SCHEDULE 1—continued

49—Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans.

DIVISION XI

TEXTILES AND TEXTILE ARTICLES

50—Silk and Waste Silk.

51—Continuous Man-Made Fibres.

52—Metallised Textiles.

53—Wool and Other Animal Hair.

54—Flax and Ramie.

55—Cotton.

56—Discontinuous Man-Made Fibres.

57—Other Vegetable Textile Materials; Paper Yarn and Woven Fabrics of Paper Yarn.

58—Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery.

59—Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use.

60—Knitted and Crocheted Goods.

61—Articles of Apparel and Clothing Accessories of Textile Fabric, other than Knitted or Crocheted Goods.

62—Other Made Up Textile Articles.

63—Old Clothing and Other Textile Articles; Rags.

DIVISION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS. AND PARTS THEREFOR; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR; FANS

64—Footwear, Gaiters and the Like; Parts for Such Articles.

65—Headgear and Parts therefor.

66—Umbrellas, Sunshades, Walking-sticks, Whips, Riding-crops, and Parts therefor.

67—Prepared Feathers and Down and Articles made of Feathers or of Down; Artificial Flowers; Articles of Human Hair; Fans.

DIVISION XIII

ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

68—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials.

69—Ceramic Products.

70—Glass and Glassware.

DIVISION XIV

PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

71—Pearls, Precious and Semi-precious Stones, Precious Metals, Rolled Precious Metals, and Articles thereof; Imitation Jewellery.

72—Coin.

SCHEDULE 1—continued

DIVISION XV

BASE METALS AND ARTICLES OF EASE METAL

73—Iron and Steel and Articles thereof.

74—Copper and Articles thereof.

75—Nickel and Articles thereof.

76—Aluminium and Articles thereof.

77—Magnesium and Beryllium, and Articles thereof.

78—Lead and Articles thereof.

79—Zinc and Articles thereof.

80—Tin and Articles thereof.

81—Other Base Metals Employed in Metallurgy and Articles thereof.

82—Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts therefor.

83—Miscellaneous Articles of Base Metal.

DIVISION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREFOR

84—Boilers, Machinery and Mechanical Appliances; Parts therefor.

85—Electrical Machinery and Equipment; Parts therefor.

DIVISION XVII

VEHICLES, AIRCRAFT, AND PASTS THEREFOR; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT

86—Railway and Tramway Locomotives, Rolling Stock and Parts therefor; Railway and Tramway Track Fixtures and Fittings; Traffic-Signalling Equipment of All Kinds (Not Electrically Powered).

87—Vehicles, Other Than Railway or Tramway Rolling-Stock, and Parts therefor.

88—Aircraft and Parts therefor; Parachutes; Catapults and Similar Aircraft Launching Gear; Ground Flying Trainers.

89—Ships, Boats and Floating Structures.

DIVISION XVIII

OPTICAL. PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; SOUND RECORDERS AND REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, MAGNETIC; PARTS THEREFOR

90—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Parts therefor.

91—Clocks and Watches and Parts therefor.

92—Musical instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts and Accessories for Such Articles.

DIVISION XIX

ARMS AND AMMUNITION; PARTS THEREFOR

93—Arms and Ammunition; Parts therefor.

SCHEDULE 1—continued

DIVISION XX

MISCELLANEOUS MANUFACTURED ARTICLES

94—Furniture and Parts therefor; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings.

95—Articles and Manufactures of Carving or Moulding Material.

96—Brooms, Brushes, Feather Dusters, Powder-Puffs and Sieves.

97—Toys, Games and Sports Requisites; Parts therefor.

98—Miscellaneous Manufactured Articles.

DIVISION XXI

WORKS OF ART, COLLECTORS’ PIECES, AND ANTIQUES

99—Works of Art, Collectors’ Pieces, and Antiques.

SCHEDULE 1—continued

Descriptions of Goods and Rates of Duty

DIVISION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1—Live Animals

notes

1. A reference in this Chapter to “live animals” includes all live animals other than—

(a) fish, crustaceans and molluscs failing within item 03.01 or 03.03;

(b) microbial cultures and other goods falling within item 30.02, or

(c) animals falling within item 97.08.

2.A reference in this Chapter to a particular genus or species of animals shall be read as including a reference to the young of that genus or species.

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Reference No.

Goods

General Rate

Preferential Rate

01.01

* Live horses, asses, mules and hinnies

Free

Free

01.02

* Live animals of the bovine species

Free

Free

01.03

* Live swine

Free

Free

01.04

* Live sheep and goats

Free

Free

01.05

* Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls

Free

Free

01.06

* Other live animals

Free

Free

SCHEDULE 1—continued

Chapter 2—Meat and Edible Meat Offals

note

The following goods do not fall within this Chapter:—

(a) goods of a kind described in item 02.01, 02.02, 02.03, 02.04 or 02.06 that are unfit or unsuitable for human consumption;

(b) guts, bladders or stomachs of animals falling within item 05.04;

(c) animal blood falling within item 05.15;

(d) animal fat (other than goods failing within item 02.05) falling within an item in Chapter 15.

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Reference No.

Goods

General Rate

Preferential Rate

02.01

* Meat and edible offals of animals falling within item 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen

$0.042 per kg

$0.042 per kg

02.02

* Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen

7.5%, and $0.041 per kg

4%, and $0.02 per kg

02.03

* Poultry liver, fresh, chilled, frozen, salted or in brine

21%

13%

02.04

* Other meat and edible meat offals, fresh, chilled or frozen

$0.041 per kg

$0.02 per kg

02.05

* Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh, chilled, frozen, salted, in brine, dried or smoked

Free

Free

02.06

* Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked

$0.035 per kg

$0.035 per kg

SCHEDULE 1—continued

Chapter 3—Fish, Crustaceans and Molluscs

note

The following goods do not fall within this Chapter—

(a) marine mammals falling within item 01.06, and meat thereof failing within item 02.04 or 02.06;

(b) dead fish (including livers and roes thereof) and dead crustaceans and molluscs, being goods failing within an item in Chapter 5, that are unfit or unsuitable for human consumption either by reason of their species or their condition;

(c) caviar and caviar substitutes failing within item 16.04.

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Reference No.

Goods

General Rate

Preferential Rate

03.01

* Fish, fresh (live or dead), chilled or frozen:

03.01.1

- Live

Free

Free

03.01.2

- Trout, dead, as follows:—

(a) brown trout (that .is to say, Salmo trutta);

(b) brook trout (that is to say, Salvelinus fontinalis);

(c) rainbow trout (that is to say, Salmo gairdnerii)

$0. 17 per kg

$0.17 per kg

03.01.9

- Other

$0.013 per kg

$0.013 per kg

03.02

* Fish, dried, salted or in brine; smoked fish, whether or not cooked before or after the smoking process:

03.02.1

- Packed in air-tight cans, bottles, jars or similar containers

Free

Free

03.02.9

- Other

$0.006 per kg

$0.006 per kg

03.03

* Crustaceans and molluscs, whether in shell or not, fresh (live or dead). chilled, frozen, salted, in brine or dried: crustaceans, in shell, simply boiled in water:

03.03.1

- Shrimps and prawns, not being dried, sailed or in brine; shrimp and prawn meat, fresh, chilled or frozen

$0.17 per kg

$0.17 per kg

03.03.9

- Other

$0.014 per kg

$0.014 per kg

SCHEDULE 1—continued

Chapter 4—Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included

notes

1. In this Schedule, “milk” means full cream milk, skimmed milk, butter milk, whey, kephir, yoghurt and similar fermented milk.

2. For the purposes of item 04.02—

(a) milk or cream put up in hermetically sealed cans shall be regarded as preserved; and

(b) milk or cream, not put up in hermetically sealed cans shall not be regarded as preserved by reason only of being pasteurised, sterilised or peptonised.

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Reference No.

Goods

General Rate

Preferential Rate

04.01

* Milk and cream, fresh, not concentrated or sweetened

$0.035 per kg

$0.02 per kg

04.02

* Milk and cream, preserved, concentrated or sweetened

$0.055 per kg

$0.032 per kg

04.03

* Butter

$0.096 per kg

$0.08 per kg

04.04

* Cheese and curd:

04.04.1

- Cheese having the eye formation characteristic of the Swiss or Emmenthaler type; cheese of the Gruyere or Emmenthaler processed type in. packs not exceeding 284 grams

$0.00 per kg

$0.09 per kg

04.04.9

- Other

$0.096 per kg

$0.08 per kg

04.05

* Birds’ eggs and egg yolks, fresh, dried or otherwise preserved. sweetened or not

$0.124 per kg

$0 24 per kg

04.06

* Natural honey

$0.028 per kg

$0.02 per kg

04.07

* Edible products of animal origin, not falling within any other item

Free

Free

SCHEDULE 1—continued

Chapter 5—Products of Animal Origin, Not Elsewhere Specified or Included

notes

1. The following goods do not fall within this Chapter:—

(a) edible products (other than guts, bladders or stomachs of animals, whether whole or in pieces, or animal blood, whether liquid or dried);

(b) hides and skins including furskins (other than goods failing within item 05.05, 05.06 or 05.07);

(c) animal textile materials (other than horsehair or horsehair waste) falling within an item in Division XI;

(d) prepared knots or tufts for broom or brush making falling within item 96.03.

2.For the purposes of item 05.01, the sorting of hair by length than does not result in the root ends and tip ends respectively being arranged together shall be deemed not to constitute working.

3. For the purposes of this Schedule, elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals shall be deemed to be ivory.

4. In this Schedule, “horsehair” means hair of the manes or tails of equine or bovine animals.

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Reference No.

Goods

General Rate

Preferential Rate

05.01

* Human hair, unworked, whether or not wished or scoured; waste of human hair

Free

Free

05.02

* Pigs’, hogs and boars’ bristles or hair; badger hair and other hair for making brushes: waste of such bristles and hair:

05.02.1

- Hair curled, of a kind commonly used for upholstery purposes; brushmakers’ mixtures

26%

13%

05.02.9

- Other

Free

Free

05.03

* Horsehair and horsehair waste, whether or not put up on a layer or between two layers of other material:

05.03.1

- Hair, curled, of a kind commonly used for upholstery purposes; brushmakers’ mixtures or drafts

26%

13%

05.03.9

- Other

Free

Free

05.04

* Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof

Free

Free

05.05

* Fish waste

Free

Free

05.06

* Sinews and tendons; parings, and similar waste, of raw hides or skins

Free

Free

05.07

* Skin; and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not wish trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

Free

Free

05.08

* Bones and horn-cores, unworked, defatted simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

Free

Free

SCHEDULE 1—continued

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Reference No.

Goods

General Rate

Preferential Rate

05.09

* Horns, antlers, hooves, nails, daws and beaks of animals, unworked or simply prepared (but not cut to shape), and waste and powder of these products; whalebone and the like, unworked or simply prepared (but not cut to shape), and hair and waste of these products

Free

Free

05.10

* Ivory, unworked or simply prepared (but not cut to shape); powder and waste of ivory

Free

Free

05.11

* Tortoise-shell (shells and scales), unworked or simply prepared (but not cut to shape); claws and waste of tortoise-shell

Free

Free

05.12

* Coral and similar substances, unworked or simply prepared (but not otherwise worked); shells, unworked or simply prepared (but not cut to shape); powder and waste of shells

Free

Free

05.13

* Natural sponges

10%

Free

05.14

* Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; animal products, fresh. chilled orfrozen, or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products

Free

Free

05.15

* Animal products not falling within any other item; dead animals unfit for human consumption

Free

Free

SCHEDULE 1—continued

DIVISION II

VEGETABLE PRODUCTS

Chapter 6—Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

notes

1. (1) Goods do not fall within an item in this Chapter unless they are goods (including live trees and seedling vegetable) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use.

(2) Potatoes, onions, shallots, garlic and other goods falling within Chapter 7 do not fall within this Chapter.

2. A reference in item 06.03 or 06.04 to goods of any kind shall be read as including a reference to bouquets, floral baskets, wreaths and similar articles wholly or partly made of goods of that kind.

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Reference No.

Goods

General Rate

Preferential Rate

06.01

* Bulbs, tubers, tuberous roots, corns, crowns and rhizomes, dormant, in growth or in flower

Free

Free

06.02

* Other live plants, including trees, shrubs, bushes, roots, cuttings and slips

Free

Free

06.03

* Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

Free

Free

06.04

* Foliage, branches and other parts (other than Bowers or buds) of trees, shrubs, bushes and other plans, and mosses, lichens and grasses, being goods of a kind suitable for bouquets or ornamental purposes fresh, dried, dyed, bleached, impregnated or otherwise prepared

Free

Free

SCHEDULE 1—continued

Chapter 7—Edible Vegetables and Certain Roots and Tubers

notes

1. (a) Subject to note 2, in items 07.01, 07.02 and 07.03, “vegetables” includes edible mushrooms, truffles, olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet peppers, fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana hortensis or Origanum majorana), horse-radish and garlic.

(b) Item 07.04 includes all dried, dehydrated or evaporated vegetables of the kinds falling within items 07.01, 07.02 and 07.03, other than dried leguminous vegetables, shelled, falling within item 07.05.

2. The following goods do not fall within this Chapter:—

(a) ground sweet peppers falling within item 09.04;

(b) flours of the dried leguminous vegetables of item 07.05 falling within item 11.03;

(c) flour, meal and flakes of potato falling within item 11.05.

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Reference No.

Goods

General Rate

Preferential Rate

07.01

* Vegetables, fresh or chilled:

07.01.1

- Onions

$24.36 per l, less 0.75% for each $1 by which the FOB price exceeds $53 per l

$21.41 per l, less 0.75% for each $1 by which the FOB price exceeds $53 per l

07.01.2

-Potatoes

$3.69 per l

$2.77 per l

07.01.3

- Mushrooms

27%

27%

07.01.9

- Other

$0.003 per kg

$0.002 per kg

07.02

* Vegetables (whether or not cooked), preserved by freezing:

07.02.1

- Beans and peas

$0.207 per kg, less 50% of the FOB price

$0.207 per kg. less 50% of the FOB price

07.02.9

- Other

$0.001 per kg

$0.002 per kg

07.03

* Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specialty prepared for immediate consumption:

07.03.1

- Olives and capers in packs exceeding 4.6 litres

$0.025 per l

$0.019 per l

07.03.9

- Other

$0.054 per l

$0.037 per l

07.04

* Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared:

07.04.1

- Tomatoes

$1.06 per kg

$0.58 per kg

07.04.2

- Herbs, put up for household use

22.5%

9%

07.04.3

- Other herbs; mushrooms

Free

Free

SCHEDULE 1—continued

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Reference No.

Goods

General Rate

Preferential Rate

07.04.9

– Other

$0.42 per kg

$0.25 per kg

07.05

* Dried leguminous vegetables, shelled, whether or not skinned or split:

07.05.1

– Beans of the species Phaseolus vulgaris:

07.05.11

– – For cultivation

$0.09 per kg

$0.09 per kg

07.05.19

– – Other

26%

26%

07.05.2

– Beans (other than beans to which sub-item 07.05.1 applies) and peas, pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration

$0.42 per kg

$0.25 per kg

07.05.3

– Peas, split

$0.01 per kg

$0.005 per kg

07.05.4

– Lentils, split

$0.003 per kg

$0.003 per kg

07.05.9

– Other

$0.002 per kg

$0.002 per kg

07.06

* Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith

$0.003 per kg

$0.002 per kg

SCHEDULE 1—continued

Chapter 8—Edible Fruits and Nuts; Peel of Melons or Citrus Fruits

notes

1. Inedible fruits and inedible nuts do not fall within this Chapter,

2. For the purposes of this Chapter, goods shall not be deemed to have ceased to be fresh by reason only that they have been chilled.

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Reference No.

Goods

General Rate

Preferential Rate

08.01

* Dates, bananas, coconuts, Brazil nuts, cashew nuts, and pineapples, avocados, mangoes, guavas; and mangosteens, fresh or dried, shelled or not:

08.01.1

- Dates

$0.042 per kg

$0.042 per kg

08.01.2

- Bananas; pineapples; mangoes; guavas; avocados: mangosteens

$0.01 per kg

$0.00.3 per kg

08.01.3

- Coconuts, whole

Free

Free

08.01.4

- Other coconuts

$0.028 per kg

$0.028 per kg

08.01.5

- Brazil nuts; cashew nuts in the shell

$0.042 per kg

$0.042 per kg

08.01.6

- Cashew nuts not in the shell

$0.061 per kg

$0.041 per kg

08.02

* Citrus fruits, fresh or dried

$0.014 per kg

$0.005 per kg

08.03

* Figs, fresh or dried

$0.061 per kg

$0.061 per kg

08.04

* Grapes, fresh or dried

$0.08 per kg

$0.062 per kg

08.05

* Nuts not falling within item 08.01, fresh or dried, shelled or not:

08.05.1

- Walnuts:

08.05.11

- - In the shell

$0.028 per kg

$0.02 per kg

08.05.19

- - Other

$0.054 per kg

$0.041 per kg

08.05.2

- Almonds

12%

12%

08.05.9

- Other:

08.05.91

- - In the shell

$0.042 per kg

$0.02 per kg

08.05.99

- - Other

$0.09 per kg

$0.041 per kg

08.06

* Apples, pears and quinces, fresh

$0.01 per kg

$0.003 per kg

08.07

* Stone fruit, fresh

$0.01 per kg

$0.003 per kg

08.08

* Berries, fresh:

08.08.1

- Pulped

$0.103 per l

$0.055 per l

08.08.9

- Other

$0.01 per kg

$0.003 per kg

08.09

* Other fruit, fresh:

08.09.1

- Passion fruit. pulp

$0.19 per l

$0.15 per l

SCHEDULE 1—continued

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Reference No.

Goods

General Rate

Preferential Rate

08.09.9

- Other

$0.01 per kg

$0 003 per kg

08.10

* Fruit (whether or not cooked), preserved by freezing, not containing added sugar:

08.10.1

- Passion fruit pulp

$0.19 per l

$0.15 per l

08.10.2

- Pulp, not being goods falling within the last preceding sub-item

$0.103 per l

$0.055 per l

08.10.9

- Other

$0 01 per kg

$0.003 per kg

08.11

* Fruit provisionally preserved by sulphur dioxide gas, in brine, in sulphur water, in other preservative solutions or in any other manner, but unsuitable in that state for immediate consumption:

08.11.1

- Passion fruit pulp

$0.19 per l

$0.15 per l

08.11.2

- Cherries:

08.11.21

- - As prescribed by by-law

Free

Free

08.11.29

- - Other

To and including 30 June 1975—15%, or, if lower, $0.10 per kg, From and including 1 July 1975 to and including 30 June 1976—7.5%, or, if lower, $0.10 per kg; From and including 1 July 1976—Free

To and including 30 June 1975—15%, or, if lower, $0.10 per kg, From and including 1 July 1975 to and including 30 June 1976—7.5%, or, if lower, $0.10 per kg; From and including 1 July 1976— Free

08.11.9

- Other

$0.07 per l

$0.037 per l

08.12

* Fruit, dried, not falling within item 08.01, 08.02, 08.03, 08.04 or 08.05

$0 09 per kg

$0.062 per kg

08.13

* Peel of melons and citrus fruits, fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions

$0.08 per kg

$0.062 per kg

SCHEDULE 1—continued

Chapter 9—Coffee, Tea. Male and Spices

notes

1. (1) Where a mixture of goods contains only goods that fail within one or more of items 09.04 to 09.10 (inclusive)—

(a) if the mixture consists of goods falling within the same item-the mixture falls within that item; or

(b) in any other case—the mixture falls within item 09.10.

(2) For the purposes of this note, the presence, in a mixture of goods, of goods falling within an item other than one of the above-mentioned items shall be disregarded if the removal of the goods from the mixture would leave the essential character of the mixture unchanged.

2. The following goods do not fall within this Chapter:—

(a) unground sweet peppers, hilling within an item in Chapter 7

(b) Cubeb pepper (Piper cubeba)and other goods falling within item 12.07;

(c) mixtures containing goods falling within an item referred to in the last preceding note and other goods—

(i) not falling within .such an item; and

(ii) the removal of which from the mixture would change the essential character of the mixture;

(d)mixed condiments and mixed seasonings falling within item 21.04.

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Column 3

Column 4

Reference No.

Goods

General Rate

Preferential Rate

09.01

* Coffee, whether or not roasted or freed ofcaffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion;

09.01.1.

-Raw coffee, including such coffee simply kiln dried:

09.01.11

- - As prescribed by by-law

Free

Free

09.01.19

- - Other

$0.07 per kg

$0.07 per kg

09.01.9

- Other

$0.124 per kg

$0. 124 per kg

09.02

* Tea:

09.02.1

- In packs of a weight not exceeding 10 kilograms

$0.028 per kg

$0.028 per kg

09.02.9

- Other

Free

Free

09.03

- Mate

Free

Free

09.04

* Pepper of the genus Piper; pimento of the genus Capsicum or the genus Pimenta:

09.04.1

- Ground

$0.055 per kg

$0.041 per kg

09.04.9

- Other

7.5%

Free

09.05

* Vanilla

10%

Free

09.06

* Cinnamon and cinnamon-tree flowers

10%

Free

09.07

* Cloves (whole fruit, cloves and stems)

7.5%

Free

09.08

* Nutmeg, mace and cardamoms

7.5%

Free

SCHEDULE 1—continued

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Reference No.

Goods

General Rate

Preferential Rate

09.09

* Seeds of anise, badian, fennel, coriander, cumin, caraway and jumper

Free

Free

09.10

* Thyme, saffron and bay leaves; other spices:

09.10.1

- Green ginger, not in liquid

$0.055 per kg, and 7.5%

$0.055 per kg

09.10.2

- Dry ginger, unground, as prescribed by by-law

10%

Free

09.10.3

- Dry ginger, unground, not being goods failing within a preceding sub-item of this item

$0.58 per kg, less 46%, or, if higher, 10%

$0.58 per kg, less 56%

09.10.4

- Ginger, in packs, in liquid

$0.29 per kg, calculated by reference to the total weight of the contents, less 37.5%

$0.29 per kg, calculated by reference to the total weight of the contents, less 37.5%

09.10.5

- Ginger, not being goods falling within a preceding sub-item of this item

$0.58 per kg, less 47%, or, if higher, $0.014 per kg

$0.566 per kg, less 51%

09.10.6

- Curry paste or powder

$0.041 per kg

$0.032 per kg

09.10.9

- Other:

09.10.91

- - Ground

$0.055 per kg

$0.041 per kg

09.10.99

- - Other

Free

Free

SCHEDULE 1—continued

Chapter 10—Cereals

notes

1. Grain, other than rice, that has been ground to remove the husk or pericarp or has been otherwise worked does not fall within this Chapter.

2. In this Chapter, “rice” means—

(a) unworked rice: or

(b) rice that has been husked, glazed, polished or broken, but has not been otherwise worked.

Column 1

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Reference No.

Goods

General Rate

Preferential Rate

10.01

* Wheat and maslin

$0.003 per kg

Free

10.02

* Rye

$0.003 per kg

$0.002 per kg

10.03

* Barley

$0.003 per kg

$0.002 per kg

10.04

* Oats

$0.002 per kg

$0.002 per kg

10.05

* Maize

$0.006 per kg, and 7.5%

$0.003 per kg, and 4%

10.06

* Rice

$0.021 per kg

$0.016 per kg

10.07

* Buckwheat, millet, canary seed and grain sorghum; other cereals

Free

Free

SCHEDULE 1—continued

Chapter 11—Products of the Milling Industry; Malt and Starches; Gluten; Inulin

notes

1. The following goods do not fall within this Chapter:—

(a) roasted malt put up as a coffee substitute falling within item 09.01 or 21.01;

(b) flours and meal prepared for use as infants’ food or for dietetic or culinary purposes falling within item 19.02;

(c) corn flakes and other goods falling within item 19.05;

(d) pharmaceutical goods falling within an item in: Chapter 30;

(e) starches having the character of perfumery, cosmetics or toilet preparations falling within item 33.06.

2. (1) Goods produced from the milling of a cereal of a kind specified hereunder do not fall within this Chapter unless—

(a) the starch content of the dry product, determined by the modified Ewers polarimetric method, exceeds 45 per centum by weight of the dry product; and

(b) the ash content of the dry product does not exceed such percentage by weight of the dry product (excluding the weight of any added minerals) as is specified hereunder in relation to the cereal.

Cereal

Ash Content

Wheat.....................................................

2.5%

Rye.........................................................

2.5%

Barley.....................................................

3.0%

Oats........................................................

5.0%

Maize......................................................

2.0%

Sorghum.................................................

2.0%

Rice........................................................

1.6%

Buckwheat..............................................

4.0%

(2) Flour made from a cereal of a kind specified in the last preceding sub-note does not fail within item 11.01 unless—

(a) in the case of flour made front maize or sorghum—not less than 90 per centum by weight of the flour is capable of passing through a silk gauze, or man-made textile sieve, having an aperture size of 500 microns; and

(b) in any other case—not less than 80 per centum by weight of the flour is capable of passing through a silk gauze, or man made textile sieve, having an aperture size of 315 microns.

(3) Goods which comply with sub-note (1) above but to which sub-note (2) does not apply, fail within item 11.02.

(4) Goods produced from site milling of wheat, rye, barley, oats, maize, sorghum, rice and buckwheat which do not comply with the requirements of sub-note (1) above fall within item 23.02.

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Reference No.

Goods

General Rate

Preferential Rate

11.01

* Cereal flours

$0.021 per kg

$0.016 per kg

11.02

* Cereal groats and cereal, meal; other cereal grains that have been roiled, flaked, polished, pearled, kibbled or similarly worked but have not been further prepared, except husked, glazed, polished or broken rice; germ of cereals whole, rolled, flaked or ground

$0.011 per kg

$0.005 per kg

SCHEDULE 1—continued

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Reference No.

Goods

General Rate

Preferential Rate

11.03

* Flours of the leguminous vegetables failing within item 07.05

$0.011 per kg

$0.005 per kg

11.04

* Flours of fruits falling within an item in Chapter 8

$0.09 per kg

$0.06 per kg

11.05

* Flour meal and flakes of potato

$0.41 per kg

$0.25 per kg

11.06

* Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers failing within item 07.06

Free

Free

11.07

* Malt, roasted or not

$0.011 per kg

$0.007 per kg

11.08

* Starches; inulin:

11.08.1

- Potato starch

Free

Free

11.08.2

- Maize starch

$0.02 per kg

$0.02 per kg

11.08.9

- Other

$0.042 per kg

$0.02 per kg

11.09

* Wheat gluten, whether or not dried

Free

Free

SCHEDULE 1—continued

Chapter 12—Oil seeds and Oleaginous Fruit; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder

notes

1. In item 12.01, “oil seeds and oleaginous fruit” includes ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra, but does not include coconuts or other goods failing within hem 08.01 or to olives falling within Chapters 7 or 20.

2. (1) In item 12.03, “seeds” includes beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and seeds of lupines, not being goods referred to in the text succeeding sub-note.

(2) The following goods do not fail within item 12.03:—

(a) leguminous vegetables falling within Chapter 7;

(b) spices and other goods falling within Chapter 9,

(c) cereals falling within Chapter 10;

(d) goods falling within items 12.01 or 12.07.

3. (1) In item 12.07, “plants” includes basil, borage, hyssop, any species of mint, rosemary, rue, sage, wormwood and any part of those plaits, not being goods referred to in the next succeeding sub-note.

(2)The following goods do not fail within item 12.07:—

(a) oil seeds and oleaginous fruit falling within item 12.01;

(b) medicaments falling within an item in Chapter 30;

(c) perfumery or toilet preparations failing within an item in Chapter 33;

(d) disinfectants, insecticides, fungicides, weed-killers or similar goods falling within item 38.11.

Column 1

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Reference No.

Goods

General Rate

Preferential Rate

12.01

* Oil seeds and oleaginous fruit, whole or broken

12.01.1

- Ground-nuts (peanuts) and ground-nut kernels

$0.111 per kg

$0.07 per kg

12.01.9

- Other

Free

Free

12.02

* Flours (other than mustard flour), and meals, of oil seeds or oleaginous fruit, non-defatted

Free

Free

12.03

* Seeds, fruit and spores, of a kind used for sowing;

12.03.1

- Put up for retail sale

22.5%

9%

12.03.9

- Other

Free

Free

12.04

* Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane

Free

Free

12.05

* Chicory roots, fresh or dried, whole or cut, unroasted

$0.07 per kg

$0.07 per kg

12.06

* Hop cones and lupulin

$0.17 per kg

$0.062 per kg

12.07

* Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered

SCHEDULE 1—continued

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Reference No.

Goods

General Rote

Preferential Rate

12.07.1

- Liquorice root in its natural state or decorticated; dried herbs, non-medicinal; derris, lonchocarpus and other rotenone-bearing roots innatural or powdered form; not put tip for retail sale; buchu leaves, not cut, crushed or powdered, not put up for retail sale

Free

Free

12.07.9

- Other;

12.07.91

- - Put up for retail sale

17%

7.5%

12.07.99

- - Other

6%

Free

12.08

* Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared: fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other item

Free

Free

12.09

* Cereal straw and husks, unprepared, or chopped but not otherwise prepared

Free

Free

12.10

- Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products

Free

Free

SCHEDULE 1—continued

Chapter 13—Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts

notes

1. Subject to the next succeeding note, in item 3.03, “vegetable saps and extracts” includes liquorice extract, extract of pyrethrum, extract of hops, extract of aloes and opium.

2. The following goods do not fall within item 13.03:—

(a) liquorice extract that contains more than 10 per centum by weight of sucrose or is put up as confectionery falling within item 17.04;

(b) malt extract falling within item 19.01;

(c) extracts of coffee, tea or mate falling within item 21.02;

(d) alcoholic saps or extracts constituting beverages, and compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, being saps, extracts or preparations failing within an item in Chapter 22;

(e) camphor, glycyrrhizin and other goods falling within item 29.13 or 29.41;

(f) medicaments falling within item 30.03 or blood grouping reagents falling within item 30.05;

(g) tanning or dyeing extracts falling within item 32.01 or 32.04;

(h) essential oils, concretes, absolutes and resinoids failing within item 33.01 or aqueous distillates and aqueous solutions of essential oil; falling within item 33.05;

(i) rubber, balata, gutta-percha or similar natural gums falling within item 40.01.

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Reference No.

Goods

General Rate

Preferential Rate

13.01

* Raw vegetable materials of a kind used primarily in dyeing or in tanning

Free

Free

13.02

* Shellac, seedlac, sticklac and other lacs; natural gums, resins, gum-resins and balsams

Free

Free

13.03

* Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products:

13.03.1

- Pectic substances, pectinates and pectates: agar-agar and other mucilages and thickeners, aloes; cashew not shell oil; crude liquorice

Free

Free

13.03.2

- Capsicin

8%, and $0.303 per kg

4%, and $0.227 per kg

13.03.3

- Gingerin

$8.10 per kg, less 46%, or, if higher, 10%

$8.10 per kg, less 56%

13.03.4

- Extracts of hops

34%, or, if higher, 7.5%, and $0.703 per kg

19%,or, if higher, 4%, and $0.455 per kg

13.03.9

- Other

6%

Free

SCHEDULE 1—continued

Chapter 14—Vegetable Plaiting and Carving Materials: Vegetable Products Not Elsewhere Specified or Included

notes

1. The following goods do not fall within this Chapter:—

(a) vegetable materials and fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, failing within Division XI;

(b) other vegetable materials that have undergone treatment so as to render them suitable only for use as textile materials falling within Division XI:

(c) chipwood falling within item 44.09;

(d) woodwool failing within item 44.12;

(e) prepared knots or tufts for broom or brush making failing within item 96.03.

2. In item. 14.01, “vegetable materials of a kind used primarily for plaiting” includes split osier, reeds, bamboos and the like, rattan cores and drawn or split rattans.

Column 1

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Column 4

Reference No.

Goods

General Rate

Preferential Rate

14.01

* Vegetable materials of a kind used primarily for plaiting

Free

Free

14.02

* Vegetable materials, whether or not put up on a layer or between two layersof other material, of a kind used primarily as stuffing or as padding

Free

Free

14.03

* Vegetable materials of a kind used primarily in brushes or in brooms, whether or not in bundles or hanks:

14.03.1

- Broom millet

$0.014 per kg

$0.01 per kg

14.03.9

- Other

Free

Free

14.04

* Hard seeds, pips, hulls and nuts, of a kind used for carving

Free

Free

14.05

* Vegetable products not falling within any other item

Free

Free

SCHEDULE 1—continued

DIVISION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15—Animal and Vegetable Fats and Oils and Their Cleavage Products; Prepared Edible Fats; Animal and Vegetable Waxes

notes

1. The following goods do not fall within this Chapter:—

(a) pig fat or poultry fat falling within item 02.05;

(b) cocoa butter (fat or oil) failing within item 18.04;

(c) greaves falling within item 23.01 or residues falling within item 23.04;

(d) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics and toilet preparations, sulphonated oils and other goods falling within an item in Division VI;

(e) factice derived from oils and falling within item 40.02.

2. In item 15.17, “residues” includes soap stocks, oil foots and dregs, stearin residues, wool grease residues and glycerol residues.

3. Where a mixture of oils fails within item 15.04, the mixture shall, for the purposes of that item, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or

(c) in any other case—such one of those oils as the Minister directs.

4. In the last preceding note, a reference to oils shall be read as including a reference to fats.

5. (1) Where a mixture of castor oil and another oil or of castor oil and other oils falls within sub-item 15.07.1, the mixture shall, for the purposes of that sub-item, be deemed to consist—

(a) if the mixture contains more than 50 per centum by weight of castor oil—wholly of castor oil; or

(b) in any other case—wholly of the other oil or the principal oil, as the ease may be.

(2) In this note, “the principal oil”, in relation to a mixture of castor oil and other oils, means—

(a) where there is an oil of which there is a greater quantity, by weight, than the other oil or each of the other oils—that oil; or

(b) in any other case—such one of those oils as the Minister directs, not being an oil of which there is a lesser quantity, by weight, than another oil.

(3) A reference to an oil in paragraph (a) or (b) of the last preceding sub-note is a reference to an oil other than castor oil.

6. Where a mixture of oils falls within item 15.07, being oil to which sub-item 15.07.1 does not apply, the mixture shall, for the purposes of a sub-item in item 15.07, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that sub-item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or

(c) in any other ease—such one of those oils as the Minister directs.

SCHEDULE 1—continued

7. Where a mixture of oils falls within item 15.08, the mixture shall. for the purposes of that item, be deemed to consist wholly of—

(a) if one only of the oils is an oil of a kind referred to in that item—that oil;

(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other the oil of which there is a. greater quantity; or

(c) in any other case—such one of those oils as the Minister directs.

Column 1

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Reference No.

Goods

Genera Rate

Preferential Rate

15.01

* Lard, other pig fat and poultry fat, rendered or solvent-extracted

14%

7.5%

15.02

* Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats (including premier jus) obtained from those unrendered fats

14%

6%

15.03

* Lard stearin, oleostearin and tallow stearin; lard oil. oleo-oil and tallow oil, not emulsified or mixed or prepared in any way

14%

7.5%

15.04

* Fats and oils, of fish and mantle mammals, whether or not refined;

15.04.1

- Whale oil

$0.012 per l

$0.006 per l

15.04.2

- Seal oil; unrefined fish oils

$0.002 per l

Free

15.04.3

- Cod liver oil, refitted

$0.01 per l

Free

15.04.9

- Other

$0.012 per l

$0.008 per l

15.05

* Wool grease and fatty substances derived there from (including lanolin)

34%

15%

15.06

* Other animal oils and fats (including neat’s-foot oil and fats from bones or waste)

$0012 per l

$0.008 per l

15.07

* Fixed vegetable oils, fluid or solid, crude, refined or purified:

15.07.1

- Japan wax; myrtle wax; vegetable fallows; oil, or a mixture of oils, of any of the following kinds (not including a mixture containing an oil of another kind):—

(a) almond oil;

(b) apricot kernel oil;

(c) avocado oil;

(d) babassu oil;

(e) castor oil;

(f) coconut oil:

(g) oiticica oil;

(h) palm kernel oil;

(i) palm oil;

(j) pumpkin seed oil;

(k) sesame oil;

(l) tung oil;

(m) walnut oil;

(n) wheat germ oil:

15.07.11

- - Castor oil

$7.75 per l

Free

15.07.19

- - Other

Free

Free

SCHEDULE 1—continued

Column 1

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Reference No.

Goods

General Rate

Preferential Rate

15.07.2

- Olive oil

$0.07 per l

$0.06 per l

15.07.3

- Maize oil; peanut oil; soya bean oil; rapeseed oil

$70.13 per t

$46.50 per t

15.07.9

- Other oil

$70.13 per t

$70.13 per t

15.08

* Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown or polymerised by beat in vacuum or in inert gas, or otherwise modified:

15.08.1

- Epoxidised vegetable oil

30%

30%, less $2.96 per t

1508.2

- Linseed oil and rapeseed oil, not being goods failing within sub-item 15.08.1

$70.13 per t

$70.13per t

15.08.3

- Safflower seed oil and soya bean oil, not being goods railing within sub-item 15.08.1

$70.13 per t

$67.17 per t

15.08.4

- Castor oil, dehydrated, not being goods failing within sub-item 15.08.1

$7.75 per t

Free

15.08.5

- Other vegetable. paint oils

Free

Free

15.08.6

- Other vegetable oils

$4.43 per t

Free

15.08.7

- Animal oils

$0004 per l

Free

15.09

* Degras

21%

9%

15.10

* Fatty adds; acid oils from refining; fatty alcohols:

15.10.1

- Fatty acids of vegetable origin; olive oil fatty acids; tall oil fatty acids

30%

22.5%

15.10.2

- Oleic acid; stearic acid

19%

19%, less $0.002 per kg

15.10.3

- Fatty alcohols

19%

11%

15.10.9

- Other

6%

Free

15.11

* Glycerol and glycerol lyes:

15.11.1

- Crude glycerol; glycerol lyes

6%

Free

15.11.9

- Other

19%

11%

15.12

* Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not thither prepared

$0.014 per kg

Free

15.13

* Margarine, imitation lard and other prepared edible fats:

15.13.1

- Margarine and similar butter substitutes

$0.096 per kg

$0.08 per kg

15.13.9

- Other

$0.055 per kg

$0.032 per kg

15.14

* Spermaceti, crude, pressed or refined, whether or not coloured

$0.02 per kg

$0.01 per kg

SCHEDULE 1—continued

Column 1

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Reference No.

Goods

General Rate

Preferential Rate

15.15

* Beeswax and other insect waxes, whether or not coloured

$0.062 per kg

$0.01 per kg

15.16

* Vegetable waxes, whether or not coloured

Free

Free

15.17

* Residues resulting from the treatment of fatty substances or animal or vegetable waxes

14%

7.5%

SCHEDULE 1—continued

DIVISION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16—Preparations of Meat, Fish, Crustaceans or Molluscs

notes

1. Meat, meat offal, fish, crustaceans or molluscs falling within an item in Chapter 2 or 3 do not fall within tins Chapter.

2. For the purposes of sub-item 16.04.2, the weight by reference to which duty in respect of goods is to be calculated is the total weight of the contents of the cans, bottles, jars or other containers in which the goods are packed.

Column 1

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Column 4

Reference No.

Goods

General Rate

Preferential Rate

16.01

* Sausages, and the like, of meat, meat offal or animal blood

7.5%,and $0.08 per kg

4%,and $0.032 per kg

16.02

* Other prepared or preserved meat or meat offal:

16.02.1

- Brawns, jellies, pastes and the like

21%

13%

16.02.9

- Other

7.5%, and $0.08 per kg

4%, and $0.032 per kg

16.03

* Meat extracts and meat juices; fish extracts:

16.03.1

- Meat extracts and meat juices

6%

Free

16.03.2

- Fish extracts

24%

13%

16.04

* Prepared or preserved fish, including caviar and caviar substitutes:

16.04.1

- Fish balls, cakes, sausages and the like; potted or concentrated fish; fish pastes; caviar; caviar substitutes; fish roe

24%

13%

16.04.2

- Goods packed in air-tight cans, bottles, jars or similar containers, cot being goods falling within the last preceding sub-item:

16.04.21

- - Salmon

$0.02 per kg, and, if the FOB price per kg is less than $0.99, an amount per kg equal to one half of the difference

Free, or, if the FOB price per kg is less than $0.99, an amount per kg equal to one half of the difference

16.04.22

- - Tuna

$0.22 per kg

$0.194 per kg

16.04.23

- - Sardines, sild, brisling and similar small immature fish

$0.014 per kg

Free

SCHEDULE 1—continued

Column 1

Column 2

Column 3

Column 4

Reference No.

Goods

General Rate

Preferential Rate

16.04.24

- - Cutlets, chunks, flakes or solid pack, other than of salmon or tuna

$0. 124 per kg

$0.096 per kg

16.04.29

- - Other

$0.028 per kg

Free

16.04.9

- Other

$0.014 per kg

$0.014 per kg

16.05

* Crustaceans and molluscs, prepared or preserved:

16.05.1

- Potted or concentrated; extracts; pastes

24%

13%

16.05.2

- Shrimps, prawns, shrimp meat and prawn meat, not packed in air-tight cans, bottles, jars or similar containers, not being goods falling within the last preceding sub-item

$0.17 per kg

$0.17 per kg

16.05.9

- Other

Free

Free

SCHEDULE 1—continued

Chapter 17—Sugars and Sugar Confectionery

notes

1. The following goods do not fall within this Chapter:—

(a) sugar confectionery containing cocoa falling within item 18.06;

(b) chemically pure sugars (other than sucrose, glucose and lactose) and other goods falling within item 29.43;

(c) medicaments and other goods failing within an item in Chapter 30.

2. In item 17.01, “beet sugar and cane sugar “includes chemically pure sucrose, whatever its origin.

Column 1

Column 2

Column 3

Column 4

Reference No.

Goods

General Rate

Preferential Rate

17.01

* Beet sugar and cane sugar, solid

$0.02 per kg

$0.02 per kg

17.02

* Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel:

17.02.1

- Lactose; lactose syrups

24%

9%

17.02.2

- Glucose; glucose syrups

$0.025 per kg

$0.01 per kg

17.02.3

- Caramel

$0.032 per kg

$0.02 per kg

17.02.9

- Other

$0.02 per kg

$0.02 per kg

17.03

* Molasses, whether or not decolourised

Free

Free

17.04

* Sugar confectionery, not containing cocoa:

17.04.1

- Chewing gum and chewing gum confectionery

49%

30%

17.04.2

- Nut pastes and meals

$0.08 per kg

$0.041 per kg

17.04.9

- Other

36%

17%

17.05

* Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion

$0.04 per kg

$0.025 per kg

SCHEDULE 1—continued

Chapter 18—Cocoa and Cocoa Preparations

note

Goods containing cocoa or chocolate falling within item 19.02, 19.08, 22.02, 22.09 or 30.03 do not fall within this Chapter.

Column 1

Column 2

Column 3

Column 4

Reference No.

Goods

General Rate

Preferential Rate

18.01

* Cocoa beans, whole or broken, raw or roasted

Free

Free

18.02

* Cocoa shells, husks, skins and waste

Free

Free

18.03

* Cocoa paste (in bulk or in block), whether or not defatted

$0.014 per kg

$0.01 per kg

18.04

* Cocoa butter (fat or oil)

$0.028 per kg

$0.014 per kg

18.05

* Cocoa powder, unsweetened

$0.054 per kg

$0.028 per kg

18.06

* Chocolate and other food preparations (including sugar confectionery) containing cocoa

36%

17%

SCHEDULE 1—continued

465

84.23.19

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 8 to Chapter 84 in Part II of Schedule 1—the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component if imported separately less 10%, in respect of the remainder of the goods—5%

466

84.23.92

Goods to which the tariff classification specified in column 2 of this item applies

Free

467

84.30.9

Goods to which the tariff classification specified in column 2 of this item applies

14%

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

468

84.31.9

Goods to which the tariff classification specified in column 2 of this item applies

14%

469

84.32.9

Goods to which the tariff classification specified in column 2 of this item applies

14%

470

84.33.9

Goods to which the tariff classification specified in column 2 of this item applies

14%

471.

84.34.4

Goods to which the tariff classification specified in column 2 of this item applies

6%

472

84.34.9

Goods to which the tariff classification specified in column 2 of this item, applies

Free

473

84.35.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

474

84.35.2

Goods to which the tariff classification specified in column 2 of this item applies

Free

475

84.35.99

Goods to which the tariff classification specified in column 2 of this item applies

14%

476

84.36.9

Goods to which the tariff classification specified in column 2of this item applies

14%

477

84.37.9

Goods to which the tariff classification specified in column 2 of this item applies

14%

478

84.38.9

Goods to which the tariff classification specified in column 2 of this item applies

14%

479

84.40.2

Goods as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

10%

480

84.40.4

Goods to which the tariff classification specified in column 2 of this item applies

Free

481

84.40.6

Goods to which the tariff classification specified in column 2 of this item applies

20%

482

84.40.71

Goods, as prescribed by by-law to which the tariff classification specified in column 2 of this item applies

10%

483

84.40.79

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

10%

484

84.40.9

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

12%

485

84.42.9

Goods to which, the tariff classification specified in column. 2 of this item applies

14%

486

84.48.9

Goods to which the tariff classification specified in column. 2 of this item applies

The rate of duty set out in this column in the item in this Part that would apply to a machine that is higher rated than a machine of another kind

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

with which that accessory, part, component or constituent is used, is suitable for use or forms a part, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%

487

84.53.1

Goods to which the tariff classification specified in column 2 of this item applies

The rate of duty set out in this column in the item in this Part that, but for this item, would apply to the goods, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%

488

84.53.9

Goods other than cathode ray display terminals imported separately

Free

489

84.57

Goods to which the tariff classification specified in column 2 of this item applies

14%

490

84.58

Goods to which the tariff classification specified in column 2 of this item applies

14%

491

84.59.5

Goods to which the tariff classification specified in column 2 of this item applies

11%

492

84.59.91

Evaporative coolers (air conditioning equipment)

14%

493

84.59.92

Goods to which the tariff classification specified in column 2 of this item applies

14%

494

84.59.93

Goods to which the tariff classification specified in column 2 of this item applies

14%

495

84.59.99

Goods to which the tariff classification specified in column 2 of this item applies

14%

496

84.60

Goods to which the tariff classification specified in column 2 of this item applies

16%

497

84.61.4

Goods to which the tariff classification specified in column 2 of this item applies

16%

498

84.63.4

Goods to which the tariff classification specified in column 2 of this item applies

The rate of duty set out in this column in the item in this Part that would apply to the goods if the goods were the lowest powered engine, not being an engine for installation in a tractor, with which the goods are suitable for use,

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%

499

84.63.6

Goods to which the tariff classification specified in column 2 of this item applies

10%

500

84.63.7

Goods to which the tariff classification specified in column 2 of this item applies

Free

501

84.64

Goods to which the tariff classification specified in column 2 of this item applies

14%

502

84.65.9

Goods to which the tariff classification specified in column 2 of this item applies

14%,

503

85.01.12

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

10%

504

85.01.13

Goods to which the tariff classification specified in column 2 of this item applies

16%

505

85.01.15

Goods to which the tariff classification specified in column 2 of this item applies

Free

506

85.01.21

Goods to which the tariff classification specified in column 2 of this item applies

17.5%

507

85.01.22

Goods to which the tariff classification specified in column 2 of this item applies

In respect of deflection yokes for cathode ray tubes—35%, in respect of the remainder of the goods—25%

508

85.01.31

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

24%, less 0.169% for each kW, if any, by which the power rating of the machine exceeds 100 kW

509

85.01.33

Goods to which the tariff classification specified in column 2 of this item applies

24%, or, if higher, $1.48 each

510

85.01.9

Goods to which the tariff classification specified in column 2 of this item applies

17%

511

85.03.1

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

10%

512

85.03.9

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

10%

513

85.04.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

514

85.04.2

Goods to which the tariff classification specified in column 2 of this item applies

Free

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff Classification

Goods

Rate

515

85.04.4

Goods to which the tariff classification specified in column 2 of this item applies

Free

516

85.04.5

Goods to which the tariff classification specified in column 2 of this item applies

Free

517

85.06.9

Fans, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

Free

518

85.06.9

Goods, not being fans

15%

519

85.08.41

Goods to which the tariff classification specified in column 2 of this item applies

$0.37 each

520

85.08.6

Goods to which the tariff classification specified in column 2 of this item applies

18%, or, if higher, $0.061 each

521

85.08.7

Goods to which the tariff classification specified in column 2 of this item applies

18%, or, if higher, $0.029 each

522

85.09.3

Goods to which the tariff classification specified in column 2 of this item applies

Free

523

85.09.4

Goods to which the tariff classification specified in column 2 of this item applies

Free

524

85.09.99

Goods to which the tariff classification specified in column 2 of this item applies

10%

525

85.10.91

Goods to which the tariff classification specified in column 2 of this item applies

31%, and $0.11 each

526

85.11.2

Goods to which the tariff classification specified in column 2 of this item applies

15%

527

85.11.3

Goods to which the tariff classification specified in column 2 of this item applies

15%

528

85.11.9

Goods to which the tariff classification specified in column 2 of this item applies

15%

529

85.13.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

530

85.13.2

Goods to which the tariff classification specified in column 2 of this item applies

Free

531

85.13.3

Goods to which the tariff classification specified in column 2 of this item applies

Free

532

85.13.4

Goods to which the tariff classification specified in column 2 of this item applies

Free

533

85.13.6

Goods to which the tariff classification specified in column 2 of this item applies

Free

534

85.13.9

Goods to which the tariff classification specified in column 2 of this item applies

Free

535

85.19.2

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

12.5%

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

536

85.19.3

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

Free

537

85.19.419

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

5%

538

85.19.43

Goods to which the tariff classification specified in column 2 of this item applies

In respect of each ancillary article—the rate of duty set out in this column in the item in this Part that would apply to the goods if they were imported separately, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%, in respect of the remainder of the goods—Free

539

85.19.44

Goods to which the tariff classification specified in column 2 of this item applies

In respect of each ancillary article—the rate of duty set out in this column in the item in this Part that would apply to the goods if they were imported separately, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%, in respect of the remainder of the goods—24%

540

85.19.47

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

15%

541

85.19.49

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

15%

542

85.19.9

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

17.5%

543

85.20.3

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

Free

544

85.20.4

Goods to which the tariff classification specified in column 2 of this item applies

Free

545

85.20.5

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

15%

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

546

85.21.19

Goods to which the tariff classification specified in column 2 of this item applies

In respect of the deflection yoke, if any—35%, in respect of the remainder of the goods—Free

547

85.21.9

Goods, as prescribed by by-law, as follows:—

(a) mounted piezo-electric crystals;

(b) parts for thermionic valves for vacuum or gas filled photocells or transistors and similar semi-conductor devices;

(c) photocells not being vacuum or gas filled and not being transistors and similar semi-conductor devices

25%

548

85.23.2

Goods to which the tariff classification specified in column 2 of this item applies

17%

549

85.23.92

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

Free

550

85.23.99

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

Free

551

85.25.9

Goods to which the tariff classification specified in column 2 of this item applies

Free

552

87.01.11

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 5 to Chapter 87 in Part II of Schedule 1—the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of a prime mover of a kind falling within sub-item 87.01.1 in Part II of Schedule 1, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component less 10%, in respect of the remainder of the goods—16%

553

87.01.311

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 6 to Chapter 87 in Part II of Schedule 1 the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately, or, if no item in this Part

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component if imported separately less 10%, in respect of the remainder of the goods—Free

554

87.01.319

Goods so which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 6 to Chapter 87 in Part II of Schedule 1—the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component if imported separately less 10%, in respect of the remainder of the goods—Free

555

87.01.9

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 6 to Chapter 87 in Part II of Schedule 1 —the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component if imported separately less 10%, in respect of the remainder of the goods—5%

556

87.02.11

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 5 to Chapter 87 in Part II of Schedule 1—the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately for use as an original component in the assembly or

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

manufacture of a motor vehicle of a kind falling within sub-item 87.02.1 in Part II of Schedule 1, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component less 10%, in respect of the remainder of the goods—16%

557

87.03.91

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 5 to Chapter 87 in Part II of Schedule 1—the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of goods of a kind falling within sub-item 87.03.9 in Part II of Schedule 1, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component less 10%, in respect of the remainder of the goods—16%

558

87.04.9

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 5 to Chapter 87 in Part II of Schedule 1—the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of a chassis of a kind falling within sub-item 87.04.9 in Part II of Schedule 1, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component less 10%,in respect of the remainder of the goods—16%

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

559

87.06.1

Goods to which the tariff classification specified in column 2 of this item applies

In respect of the pneumatic tyres and tubes—5%, or, if higher, $0.074 per kg; in respect of the remainder of the goods—24%, or, if higher, $0.018 per kg

560

87.06.2

Goods to which the tariff classification specified in column 2 of this item applies

24%,or,if higher,$0.018 per kg

561

87.06.919

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 5 to Chapter 87 in Part II of Schedule 1 —the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of a chassis of a kind falling within sub-item 87.06.9 in Part II of Schedule 1, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component less 10%; in respect of the remainder of the goods—16%

562

87.06.991

Goods to which the tariff classification specified in column 2 of this item applies

Free

563

87.06.999

Goods to which the tariff classification specified in column 2 of this item applies

Free

564

87.07.19

Goods to which the tariff classification specified in column 2 of this item applies

To and including 6 March 1977—20%, or, if higher, $1000 each less 10% From and including 7 March 1977 to and including 6 March 1979—20%, or, if higher, $800 each less 10% From and including 7 March 1979—20%

565

87.09.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

566

87.09.2

Goods to which the tariff classification specified in column 2 of this item applies

In respect of the pneumatic, tyres and tubes—5%, or, if higher, $0.074 per kg; in respect, of the remainder of the goods—Free

567

87.09.9

Goods to which the tariff classification specified in column 2 of this item applies

24%, or, if higher, $13.50 each

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Stem No.

Tariff classification

Goods

Rate

568

87.10.9

Goods to which the tariff classification specified in column 2 of this item applies

24%, or, if higher, $1.41 each

569

87.11

Goods to which the tariff classification specified in column 2 of this item applies

24%, or, if higher, $13.50 each

570

87.12.24

Goods to which the tariff classification specified in column 2 of this item applies

Free

571

87.12.29

Goods to which the tariff classification specified in column 2 of this item applies

Free

572

87.12.31

Goods to which the tariff classification specified in column 2 of this item applies

24%, or, if higher, $1.41 each

573

87.12.32

Goods to which the tariff classification specified in column 2 of this item applies

7%, and $0.15 each

574

87.14.119

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 8 to Chapter 87 in Part II of Schedule 1—the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately for use as an original component in the assembly or manufacture of a vehicle of a kind falling within sub-item 87.14.1 in Part II of Schedule 1, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would apply to the component less 10%, in respect of the remainder of the goods—16%

575

87.14.219

Goods to which the tariff classification specified in column 2 of this item applies

In respect of a component specified in note 8 to Chapter 87 in Part II of Schedule 1—the rate of duty set out in this column in the item in this Part that would apply to the component if it were imported separately for use-as an original component in the assembly or manufacture of a vehicle of a kind falling within paragraph 87.14.11 in Part II of Schedule 1, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that would

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

apply to the component less 10%, in respect of the remainder of the goods—16%

576

89.01.9

Vessels, as prescribed by by-law, other than—

(a) warships; and

(b) vessels for temporary operation in Australian waters

15%

577

89.01.9

Launches and sailing yachts having an over, all length not less than 7.5 metres and not more than 13.5 metres, not being goods falling within item 576

16%

578

89.02.9

Vessels, as prescribed by by-law, other than vessels for temporary operation in Australian waters

15%

579

90.03

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

15%

580

90.08.21

Goods to which the tariff classification specified in column 2 of this item applies

$3.93 each

581

90.09.1

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

20%

582

90.17.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

583

90.17.31

Goods to which the tariff classification specified in column 2 of this item applies

In respect of injection or puncture needles (if any)—the rate of duty set out in this column in the item in this Part that would apply to the goods if they were imported separately, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%, in respect of the remainder of the goods—Free

584

90.17.39

Goods to which the tariff classification specified in column 2 of this item applies

Free

585

90.17.99

Goods to which the tariff classification specified in column 2 of this item applies

Free

586

90.29.9

Goods to which the tariff classification specified in column 2 of this item applies

The rate of duty set out in this column in the item in this Part that would apply to the highest rated goods with which the goods are suitable for use as a part or accessory, or, if no item in this Part would apply to

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification.

Goods

Rate

goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%

587

91.01.2

Goods to which the tariff classification specified in column 2 of this item applies

Free

588

91.09

Goods to which the tariff classification specified in column 2 of this item applies

$0.30 each, or, if higher, 22%

589

92.01.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

590

92.02.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

591

92.04.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

592

92.05

Goods to which the tariff classification specified in column 2 of this item applies

Free

593

92.06.9

Goods to which the tariff classification specified in column 2 of this item applies

Free

594

92.07.19

Goods to which the tariff classification specified in column 2 of this item applies

The rate of duty set out in this column in the item in this Part that would apply to the goods if they were operated otherwise than by electro-magnetic, electrostatic or electronic devices, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%

595

92.08.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

596

92.08.2

Goods to which the tariff classification specified in column 2 of this item applies

Free

597

92.08.9

Goods so which the tariff classification specified in column 2 of this item applies

Free

598

93.04.2

Goods to which the tariff classification specified in column 2 of this item applies

9%, or, if lower, $2.77 each

599

93.07.1

Goods, as prescribed by by-law, to which the tariff classification specified in column 2 of this item applies

Free

600

93.07.2

Goods to which the tariff classification specified in column 2 of this item applies

Free

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

601

94.01.1

Goods to which the tariff classification specified in column 2 of this item applies

7.5%

602

94.01.2

Goods to which the tariff classification specified in column 2 of this item applies

15%

603

94.01.3

Goods to which the tariff classification specified in column 2 of this item applies

7.5%

604

94.01.4

Goods to which the tariff classification specified in column 2 of this item applies

15%

605

94.01.9

Goods to which the tariff classification specified in column 2 of this item applies

15%

606

94.02.2

Goods to which the tariff classification specified in column 2 of this item applies

$75 each, less 32.5%

607

94.02.9

Goods to which the tariff classification specified in column 2 of this item applies

15%

608

94.03.2

Goods to which the tariff classification specified in column 2 of this item applies

15%

609

94.03.9

Goods to which the tariff classification specified in column 2 of this item applies

15%

610

96.01

Goods to which the tariff classification specified in column 2 of this item applies

Free

611

96.02.2

Goods to which the tariff classification specified in column 2 of this item applies

16%, or, if higher, $0.40 per doz

612

96.02.3

Goods to which the tariff classification specified in column 2 of this item applies

15%

613

96.02.4

Goods to which the tariff classification specified in column 2 of this item applies

16%, or, if higher, $0.10 per doz

614

97.01.9

Goods to which the tariff classification specified in column 2 of this item applies

20%

615

97.02

Goods to which the tariff classification specified in column 2 of this item applies

15%

616

97.03.1

Goods to which the tariff classification specified in column 2 of this item applies

The rate of duty set out in this column in the item in this Part that, but for this item, would apply if the goods were not toys or models or parts or accessories therefor, or, if no item in this Part would apply to goods of that kind, the rate of duty set out in column 3 in the tariff classification in Part II of Schedule 1 that applies to the goods less 10%

617

97.03.9

Goods to which the tariff classification specified in column 2 of this item applies

Free

 

SCHEDULE 5—continued

Column 1

Column 2

Column 3

Column 4

Item No.

Tariff classification

Goods

Rate

618

97.06.1

Goods to which the tariff classification specified in column 2 of this item applies

15%

619

97.06.9

Goods to which the tariff classification specified in column 2 of this item applies

10%

620

97.07.9

Goods to which the tariff classification specified in column 2 of this item applies

15%

621

98.01.11

Goods to which the tariff classification specified in column 2 of this item applies

An amount per gross being the product of $0.009 and the number (disregarding any fraction) obtained by dividing the maximum transverse diameter of the goods in mm by 0.635, less 10%

622

98.02.1

Goods to which the tariff classification specified in column 2 of this item applies

3%, or, if higher, $0.0018 per cm or part thereof of the length of the fastener, less 27% of the FOB price

623

98.02.2

Goods to which the tariff classification specified in column 2 of this item applies

3%, or, if higher, $0.0006 per cm or part thereof of the length of the side, less 27% of the FOB price

624

98.03.3

Goods to which the tariff classification specified in column 2 of this item applies

Free

625

98.03.4

Goods to which the tariff classification specified in column 2 of this item applies

7%, or, if higher, $0.05 per doz

626

98.05.2

Goods to which the tariff classification specified in column 2 of this item applies

Free

627

98.11.1

Goods to which the tariff classification specified in column 2 of this item applies

Free

628

98.11.9

Goods to which the tariff classification specified in column 2 of this item applies

Free

629

98.15

Goods to which the tariff classification specified in column 2 of this item applies

20%

630

99.01.9

Goods to which the tariff classification specified in column 2 of this item applies

$2.61 each

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