Customs Tariff Act 1982 (Cth)

Customs Tariff Act 1982

No. 113 of 1982

TABLE OF PROVISIONS

PART I—PRELIMINARY

Section

1. Short title
2. Commencement
3. Incorporation of Customs Act
4. Interpretation
5. Certain installations to be part of Australia
6. Installations and goods deemed to be imported
7. Goods taken to installations
8. Export of off-shore installations
9. Export of goods from off-shore installations
10. Measurement of alcohol
11. Ad valorem duties
12. Certain words, &c., deemed rates
13. Phasing rates
14. Classes of countries and places in relation to which special rates apply
15. Application of rates of duty in relation to countries and places
16. Schedule 3 divided into items, &c.
17. Rules for classifying goods under the Schedules

PART II—DUTIES OF CUSTOMS

18. Imposition of duties
19. General rates of duty
20. Special rates of duty for New Zealand
21. Special rates of duty for Papua New Guinea

TABLE OF PROVISIONS—continued

Section

22. Special rates of duty for Forum Island Countries, Declared Preference Countries and Developing Countries
23. Special rates of duty for Canada
24. Rates in respect of separate parts of goods
25. Substitutes and imitations
26. Goods consisting of separate articles

PART III—CONCESSIONAL RATES OF DUTY

27. Special concessional rates of duty
28. Application of sub-section 27 (1)
29. Substituted concessional rates of duty

PART IV—MISCELLANEOUS

30. Temporary rates of duty
31. Duty where goods consist of certain containers and certain contents
32. Repeal

SCHEDULE 1

Classes of countries and places in relation to which special rates apply

PART I—Forum Island Countries

PART II—Declared Preference Countries

PART III—Developing Countries

SCHEDULE 2

Rules for the interpretation of Schedule 3

SCHEDULE 3

Description of goods and general and special rates of duty

SCHEDULE 4

Concessional rates of duty

PART I—Special concessional rates of duty

PART II—Substituted concessional rates of duty

SCHEDULE 5

Rates of duty applying in relation to New Zealand

SCHEDULE 6

Repealed Acts

Customs Tariff Act 1982

No. 113 of 1982

An Act relating to duties of Customs

[Assented to 22 November 1982]

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

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Customs Tariff Act 1982.

Commencement

2. This Act shall come into operation on a date to be fixed by Proclamation.

Incorporation of Customs Act

3. The Customs Act 1901 is incorporated, and shall be read as one, with this Act.

Interpretation

4. (1) In this Act, unless the contrary intention appears—

“abbreviation”, in relation to a country or place, means the abbreviation specified in Schedule 1 opposite to the name of that country or place wherever that name occurs in that Schedule;
“commencing date” means the date on which this Act comes into operation;
“Declared Preference Country” means—
(a) a country that is a Declared Preference Country by virtue of paragraph 14 (b); or
(b) a place that is to be treated as a Declared Preference Country by virtue of paragraph 14 (c);
“Developing Country” means—
(a) a country that is a Developing Country by virtue of paragraph 14 (d); or
(b) a place that is to be treated as a Developing Country by virtue of paragraph 14 (e);
“duty” means a duty of Customs imposed by section 18;
“Forum Island Country” means a country that is a Forum Island Country by virtue of paragraph 14 (a);
“Industries Assistance Commission” means the Industries Assistance
Commission constituted under the Industries Assistance Commission Act 1973;
“kVA” means kilovoltampere;
“pack”, in relation to goods, means the smallest saleable unit in which the goods are put up.

(2) Unless the contrary intention appears, a reference in this Act or any other law of the Commonwealth to the tariff classification in Schedule 3 that applies to goods shall, in relation to any goods, be read as a reference to—

(a) if the item in Schedule 3 that applies to the goods is not divided into sub-items—that item;
(b) if that item is divided into sub-items and the sub-item that applies to the goods is not divided into paragraphs—that sub-item;
(c) if that sub-item is divided into paragraphs and the paragraph that applies to the goods is not divided into sub-paragraphs—that paragraph; or
(d) if that paragraph is divided into sub-paragraphs—the sub-paragraph that applies to the goods.

(3) Where, in a note to a Division or Chapter in Schedule 3, it is provided that goods of a specified kind do not fall within a specified Division, or within a specified Chapter, in that Schedule, goods of that kind shall be taken not to fall within any item in that last-mentioned Division or Chapter.

(4) Where the letters “NSA” are specified in relation to a description of goods in column 2 of a sub-item of an item, a paragraph of a sub-item, or a

sub-paragraph of a paragraph, in Schedule 3, the goods that fall within that description shall be taken not to include any goods referred to in a preceding sub-item of that item, a preceding paragraph of that sub-item or a preceding sub-paragraph of that paragraph, as the case may be.

(5) Where—

(a) 2 rates of duty are set out in column 3 or column 4 in the tariff classification in Schedule 3 that applies to goods or 2 rates of duty are set out in column 4 of an item in Schedule 5 that applies to goods; and
(b) the second occurring rate is expressed to apply if it is lower, or is expressed to apply if it is higher, than the other rate,

the second occurring rate applies only where an amount of duty ascertained in respect of those goods by reference to that rate is less or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate and, for the purposes of section 22, only the rate that applies shall be taken to be so set out.

Certain installations to be part of Australia

5. (1) For the purposes of the Customs Acts, where an overseas installation becomes attached to the Australian seabed, the installation shall, subject to sub-section (4), be deemed to be part of Australia.

(2) For the purposes of the Customs Acts, an installation that, at the commencing date, is attached to the Australian seabed shall, subject to sub-section (4), be deemed to be part of Australia.

(3) For the purposes of this Act, an installation (other than an installation that is deemed by sub-section (1) to be part of Australia) that becomes attached to the Australian seabed shall, subject to sub-section (4), be deemed to be part of Australia.

(4) An installation that is deemed to be part of Australia by virtue of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if—

(a) the installation is detached from the Australian seabed, or from another installation that is attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or
(b) after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits).

Installations and goods deemed to be imported

6. (1) Where an overseas installation (not being an installation referred to in sub-section (2)) becomes attached to the Australian seabed, the installation

and any goods on the installation at the time when it becomes so attached shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia at the time when the installation becomes so attached.

(2) Where an overseas installation—

(a) is brought to a place in Australia; and
(b) is to be taken from that place into Australian waters for the purpose of becoming attached to the Australian seabed,

the installation and any goods on the installation at the time when it is brought to that place shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia at the time when the installation is brought to that place.

Goods taken to installations

7. Where goods are taken from parts beyond the seas on to an Australian installation, the goods shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia upon being taken on to the installation.

Export of off-shore installations

8. (1) Where an installation ceases to be part of Australia, the installation and any goods on the installation at the time when it ceases to be part of Australia shall, for the purposes of the Customs Acts, be deemed to have been exported from Australia.

(2) Where an installation is taken from a place in Australia into Australian waters for the purpose of becoming attached to the Australian seabed, the installation and any goods on the installation shall not be taken, for the purposes of the Customs Acts, to have been exported from Australia.

Export of goods from off-shore installations

9. For the purposes of the Customs Acts, where goods are taken from an Australian installation for the purpose of being taken to parts beyond the seas, the goods shall be deemed to have been exported from Australia at the time when they are so taken from the installation.

Measurement of alcohol

10. For the purposes of this Act—

(a) the volume of ethyl alcohol contained in goods shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20°C; and
(b) a calculation made for the purpose of ascertaining the volume of ethyl alcohol by reference to the specific gravity of ethyl alcohol shall be made on the basis that, at a temperature of 20°C and in vacuum, the specific gravity of ethyl alcohol in relation to water is 0.79067.

Ad valorem duties

11. (1) Unless the contrary intention appears, where, in Schedule 3, in Schedule 4 or in Schedule 5, reference is made to a percentage in relation to

goods or in relation to a part, component or ingredient of goods, the reference shall, in relation to any goods or a part, component or ingredient of any goods, as the case may be, be read as a reference to that percentage of the value of the goods or of that part, component or ingredient of the goods, as the case may be.

(2) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the customs value of the goods ascertained or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.

(3) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Minister directs.

Certain words, &c., deemed rates

12. (1) Where the word “Free” is set out in—

(a) column 3 or column 4 of Schedule 3;
(b) column 3 or column 4 of Part I of Schedule 4;
(c) column 4 or column 5 of Part II of Schedule 4; or
(d) column 4 of Schedule 5,

that word shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

(2) Any words, or words and figures, set out in—

(a) column 3 or column 4 of Schedule 3;
(b) column 3 or column 4 of Part I of Schedule 4;
(c) column 4 or column 5 of Part II of Schedule 4; or
(d) column 4 of Schedule 5,

being words, or words and figures, that enable the duty to be ascertained in respect of goods, whether by reference to a rate or rates of duty or otherwise, shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

Phasing rates

13. (1) If a rate of duty set out in column 3 or column 4 in the tariff classification in Schedule 3 that applies to goods is expressed to have effect from a specified date, that rate shall be taken to be so set out only when ascertaining duty in respect of those goods, or goods that are part of those goods, as the case requires, that are entered for home consumption on or after that date.

(2) If a rate of duty set out in column 3 or column 4 in a tariff classification in Schedule 3 that applies to goods is expressed to have effect to a specified date, that rate shall be taken to be so set out only when ascertaining duty in respect of those goods, or goods that are part of those goods, as the case requires, that are entered for home consumption on or before that date.

(3) For the purposes of sub-section (1), a rate of duty set out in column 3 or column 4 in the tariff classification in Schedule 3 that applies to goods shall

be deemed to be expressed to have effect from a specified date if that date preceded by the word “From” is specified in column 2 in that tariff classification in relation to the rate.

(4) For the purposes of sub-section (2), a rate of duty set out in column 3 or column 4 in the tariff classification in Schedule 3 that applies to goods shall be deemed to be expressed to have effect to a specified date if that date preceded by the word “To” is specified in column 2 in that tariff classification in relation to the rate.

Classes of countries and places in relation to which special rates apply

14. For the purposes of this Act—

(a) a country specified in column 1 of Part I of Schedule 1 is a Forum Island Country;
(b) a country specified in column 1 of Division 1 of Part II of Schedule 1 is a Declared Preference Country;
(c) a place specified in column 1 of Division 2 of Part II of Schedule 1 shall be treated as a Declared Preference Country;
(d) a country specified in column 1 of Division 1 of Part III of Schedule 1 is a Developing Country; and
(e) a place specified in column 1 of Division 2 of Part III of Schedule 1 shall be treated as a Developing Country.

Application of rates of duty in relation to countries and places

15. (1) Subject to this section, for the purposes of this Act—

(a) a rate of duty set out in column 4 of Schedule 3, column 4 of Part I of Schedule 4 or column 5 of Part II of Schedule 4 applies in relation to Papua New Guinea if “PNG” is specified in relation to the rate;
(b) a rate of duty so set out applies in relation to every Forum Island Country if “FI” or “DC” is specified in relation to the rate;
(c) a rate of duty so set out applies in relation to every Declared Preference Country if “DPC” or “DC” is specified in relation to the rate;
(d) a rate of duty so set out applies in relation to every Developing Country if “DC” is specified in relation to the rate;
(e) a rate of duty so set out applies in relation to a particular country or place, being a country that is a Forum Island Country or a country that is, or a place that is to be treated as, a Declared Preference Country or a Developing Country, if the name of, or the abbreviation for, that country or place is specified in relation to the rate;
(f) a rate of duty so set out applies in relation to Canada if “CAN” is specified in relation to the rate; and
(g) a rate of duty set out in column 4 of Part I of Schedule 4 or column 5 of Part II of Schedule 4 applies in relation to New Zealand if “NZ” is specified in relation to the rate.

(2) A rate of duty set out in column 4 of Schedule 3, column 4 of Part I of Schedule 4 or column 5 of Part II of Schedule 4 in relation to which “FI” or “DC” is specified does not apply in relation to a particular country or place if those letters are followed by a phrase that begins with the word “except” and contains the name of, or the abbreviation for, that country or place.

(3) Where, by virtue of sub-section 151 (2), (6) or (7) of the Customs Act 1901, goods are to be treated as the manufacture of a country that is a Forum Island Country but the goods are not required to be treated as the manufacture of that country by virtue of sub-section 151 (5) of that Act, any rate of duty—

(a) which is set out in—
(i) column 4 in the tariff classification in Schedule 3 that applies to the goods;
(ii) column 4 in the item (if any) in Part I of Schedule 4 that applies to the goods; or
(iii) column 5 in the item (if any) in Part II of Schedule 4 that applies to the goods; and
(b) in relation to which “FI” is specified,

shall not apply in relation to that country or place for the purpose of ascertaining duty in respect of those goods.

(4) Where, by virtue of sub-section 151 (5) or (6) of the Customs Act 1901, goods are to be treated as the manufacture of a country that is, or a place that is to be treated as, a Declared Preference Country but the goods are not required to be treated as the manufacture of that country or place by virtue of sub-section 151 (2) or (7) of that Act, any rate of duty—

(a) which is set out in—
(i) column 4 in the tariff classification in Schedule 3 that applies to the goods;
(ii) column 4 in the item (if any) in Part I of Schedule 4 that applies to the goods; or
(iii) column 5 in the item (if any) in Part II of Schedule 4 that applies to the goods; and
(b) in relation to which “DPC” is specified,

shall not apply in relation to that country or place for the purpose of ascertaining duty in respect of those goods.

Schedule 3 divided into items, &c.

16. (1) In Schedule 3—

(a) an asterisk, that is, the symbol *, in column 2 at the commencement of a line indicates the commencement of an item;
(b) a dash, that is, the symbol -, in column 2 at the commencement of a line indicates the commencement of a sub-item of the item in which the symbol appears;

(c) 2 dashes, that is, the symbols - -, in column 2 at the commencement of a line indicate the commencement of a paragraph of the sub-item in which the symbols appear; and
(d) 3 dashes, that is, the symbols - - -, in column 2 at the commencement of a line indicate the commencement of a sub-paragraph of the paragraph in which the symbols appear.

(2) For the purposes of this Act or any other law of the Commonwealth—

(a) an item in Schedule 3 may be referred to by the word “item” followed by the number set out opposite to the commencement of the item in column 1 of that Schedule;
(b) a sub-item of an item in Schedule 3 may be referred to by the word “sub-item” followed by the number set out opposite to the commencement of the sub-item in column 1 of that Schedule;
(c) a paragraph of a sub-item in Schedule 3 may be referred to by the word “paragraph” followed by the number set out opposite to the commencement of the paragraph in column 1 of that Schedule; and
(d) a sub-paragraph of a paragraph in Schedule 3 may be referred to by the word “sub-paragraph” followed by the number set out opposite to the commencement of the sub-paragraph in column 1 of that Schedule.

(3) In a note to a Division or Chapter in Schedule 3, in column 2, 3 or 4 of Schedule 3, in Schedule 4 or in Schedule 5—

(a) an item in Schedule 3 may be referred to by the number set out opposite to the commencement of the item in column 1 of Schedule 3;
(b) a sub-item of an item in Schedule 3 may be referred to by the number set out opposite to the commencement of the sub-item in column 1 of Schedule 3;
(c) a paragraph of a sub-item in Schedule 3 may be referred to by the number set out opposite to the commencement of the paragraph in column 1 of Schedule 3; and
(d) a sub-paragraph of a paragraph in Schedule 3 may be referred to by the number set out opposite to the commencement of the sub-paragraph in column 1 of Schedule 3.

(4) For the purposes of this Act or any other law of the Commonwealth, the number set out in column 1 of Schedule 3 opposite to the commencement of an item, a sub-item of an item, a paragraph of a sub-item or a sub-paragraph of a paragraph shall be deemed to form part of the item, sub-item, paragraph or sub-paragraph, as the case may be.

Rules for classifying goods under the Schedules

17. (1) The Rules for the Interpretation of Schedule 3 set out in Schedule 2 have effect for the purpose of ascertaining—

(a) within which item or items any goods fall and, if the goods fall within 2 or more items, which one of those items applies to the goods;

(b) if the item that applies to the goods is divided into sub-items, within which of those sub-items the goods fall and, if the goods fall within 2 or more of those sub-items, which one of those sub-items applies to the goods;
(c) if the sub-item that applies to the goods is divided into paragraphs—within which of those paragraphs the goods fall and, if the goods fall within 2 or more of those paragraphs, which one of those paragraphs applies to the goods; and
(d) if the paragraph that applies to the goods is divided into sub-paragraphs—within which of those sub-paragraphs the goods fall and, if the goods fall within 2 or more of those sub-paragraphs, which one of those sub-paragraphs applies to the goods.
(2) In sub-section (1), and in Schedules 2 and 3—
“Chapter” means a Chapter of a Division;
“column” means a column in Schedule 3;
“Division” means a Division of Schedule 3;
“item” means an item in Schedule 3;
“paragraph” means a paragraph of a sub-item;
“Sub-chapter” means a Sub-chapter of a Chapter;
“sub-item” means a sub-item of an item;
“sub-paragraph” means a sub-paragraph of a paragraph.

(3) Where a description of goods is specified in column 3 of an item in Schedule 5 (not being a description by reference only to the tariff classification in Schedule 3 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 Schedule 3.

(4) Unless the contrary intention appears, any word or phrase used in column 4 of an item in Schedule 5 has the same meaning as it would have if it were used in column 3 or 4 of Schedule 3 in the tariff classification in Schedule 3 that is specified in column 2 of that item in Schedule 5.

PART II—DUTIES OF CUSTOMS

Imposition of duties

18. (1) Subject to this Act, duties of Customs are imposed, in accordance with this Part, on goods imported into Australia, whether before, on or after the commencing date.

(2) Sub-section (1) does not apply to goods imported into Australia before the commencing date unless they are entered, or again entered, for home consumption on or after the commencing date.

General rates of duty

19. (1) This section applies to goods other than goods that are the produce or manufacture of—

(a) New Zealand;
(b) Papua New Guinea;
(c) a Forum Island Country;
(d) a Declared Preference Country;
(e) a Developing Country; or
(f) Canada.

(2) Subject to this Act, the duty in respect of goods to which this section applies shall be ascertained by reference to the rate of duty set out in column 3 in the tariff classification in Schedule 3 that applies to the goods.

Special rates of duty for New Zealand

20. (1) Subject to this Act, the duty in respect of goods that are the produce or manufacture of New Zealand shall be ascertained by reference to—

(a) in a case where an item in Schedule 5 applies to the goods—the rate of duty set out in column 4 in that item; or
(b) in any other case—the rate of duty set out in column 3 in the tariff classification in Schedule 3 that applies to the goods, being that column as affected by sub-section (3) of this section.

(2) An item in Schedule 5 applies to goods if—

(a) the tariff classification in Schedule 3 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.

(3) For the purposes of the application of this section, the word “Free” shall be deemed to be substituted for each rate of duty, other than the word “Free”, set out in column 3 in Schedule 3.

(4) Notwithstanding sub-section (1) but subject to the other provisions of this Act, where the amount of duty that would be ascertained in accordance with that sub-section in respect of goods that are the produce or manufacture of New Zealand is less than the amount of duty (in this sub-section referred to as the “previous amount of duty”) that would have been ascertained in respect of the goods in accordance with Part II of the Customs Tariff Act 1966 if this Act had not been enacted, the duty in respect of the goods shall be the previous amount of duty.

Special rates of duty for Papua New Guinea

21. (1) Subject to this Act, the duty in respect of goods that are the produce or manufacture of Papua New Guinea shall be ascertained by reference to—

(a) in a case where a rate of duty that applies in relation to Papua New Guinea is set out in column 4 in the tariff classification in Schedule 3 that applies to the goods that rate of duty; or
(b) in any other case—the rate of duty set out in column 3 in that tariff classification, being that column as affected by sub-section (2).

(2) For the purposes of the application of this section, the word “Free” shall be deemed to be substituted for each rate of duty, other than the word “Free”, set out in column 3 in Schedule 3.

Special rates of duty for Forum Island Countries, Declared Preference Countries and Developing Countries

22. (1) This section applies to—

(a) a country that is a Forum Island Country, a Declared Preference Country or a Developing Country, including a country that is both a Forum Island Country and a Declared Preference Country; and
(b) a place that is to be treated as a Declared Preference Country or a Developing Country.

(2) Subject to this Act, the duty in respect of goods that are the produce or manufacture of a country or place to which this section applies shall be ascertained by reference to—

(a) in a case where a rate of duty that applies in relation to the country or place, and only one such rate, is set out in column 4 in the tariff classification in Schedule 3 that applies to the goods—that rate of duty;
(b) in a case where 2 or more rates of duty that apply in relation to the country or place are set out in that column in that tariff classification—whichever of those rates of duty would be the rate under which no duty, or the least amount of duty, would be payable in respect of the goods; and
(c) in any other case—the rate of duty set out in column 3 in that tariff classification.

Special rates of duty for Canada

23. Subject to this Act, the duty in respect of goods that are the produce or manufacture of Canada shall be ascertained by reference to—

(a) in a case where a rate of duty that applies in relation to Canada is set out in column 4 in the tariff classification in Schedule 3 that applies to the goods—that rate of duty; or
(b) in any other case—the rate of duty set out in column 3 in that tariff classification.

Rates in respect of separate parts of goods

24. (1) Subject to this Act, where the tariff classification in Schedule 3 that applies to goods contains 2 or more phrases describing goods forming different parts, components or ingredients of the first-mentioned goods, being phrases each of which begins with the words “In respect of, the duty in respect of the first-mentioned goods is the sum of the amounts of the duty, as ascertained in accordance with sub-section (3), in respect of each of the goods to which the phrases respectively relate.

(2) Where the words “In respect of remainder” appear in a tariff classification that applies to goods, those words constitute a phrase for the purposes of this section and the word “remainder” appearing in that phrase shall be taken to be a description of goods which are part of the first-mentioned goods and to which no other phrase contained in that tariff classification relates.

(3) The duty in respect of goods to which a phrase referred to in sub-section (1) relates shall be ascertained in accordance with sections 19 to 23 (inclusive) as if—

(a) the tariff classification in Schedule 3 that applies to the goods were the tariff classification in Schedule 3 that applies to the goods of which they form a part, component or ingredient; and
(b) the rate of duty, or rates of duty, specified in column 3 or column 4 in that tariff classification in relation to the goods to which that phrase relates were the only rate or rates set out in that tariff classification.

Substitutes and imitations

25. (1) The Minister may, by notice published in the Gazette—

(a) declare that he is of opinion that goods of a kind specified in the notice—
(i) are a substitute for goods of another kind specified in the notice;
(ii) are intended to be or can be used as a substitute for goods of another kind specified in the notice;
(iii) can be used for any purpose for which goods of another kind specified in the notice can be used; or
(iv) are an imitation of goods of another kind specified in the notice; and
(b) direct that the duty in respect of goods of that first-mentioned kind is the duty that would be applicable in respect of them if they were goods of that other kind.

(2) A direction referred to in sub-section (1) has effect, or shall be deemed to have had effect, from and including such date (which, except in the case of a direction that may have the effect of increasing the duty payable in respect of goods, may be a date earlier than the publication in the Gazette of the notice containing the direction) as is specified in the notice.

(3) The Minister may, by notice published in the Gazette, revoke a direction referred to in sub-section (1).

(4) A revocation under sub-section (3) has effect from and including such date (which, except in the case of a revocation that may have the effect of increasing the duty payable in respect of goods, may be a date earlier than the publication in the Gazette of the notice containing the revocation) as is specified in the notice.

(5) The provisions of sections 48 (other than paragraphs (1) (a) and (b) and sub-section (2)), 49, 49a and 50 of the Acts Interpretation Act 1901 apply in relation to directions given under this section as if—

(a) references in those provisions to regulations were references to directions; and
(b) references in those provisions to the repeal of a regulation were references to the revocation of a direction.

Goods consisting of separate articles

26. (1) Where goods, or goods included in a class of goods, consist of, or are capable of being separated into, separate articles, whether or not the articles are specifically referred to in Schedule 3, the Minister may direct—

(a) that the duty in respect of the goods, or goods included in that class of goods, shall be such duty as would be payable if each of the articles comprising the goods were an article of the same kind as such one of the articles as the Minister specifies in the direction as being the article that, in his opinion, gives to the goods, or to goods included in that class of goods, their essential character; or
(b) that the duty in respect of the goods, or goods included in that class of goods, shall be such duty as would be payable if each article comprising the goods that is specified in the direction, and the remainder of the goods, had been imported separately.

(2) Where the Minister gives a direction under sub-section (1), by virtue of paragraph (1) (b), he may direct that an article of one kind comprised in goods shall be treated as if it were an article of the same kind as the goods or as another article comprised in the goods.

(3) A direction under sub-section (1) in respect of a class of goods shall be given by instrument published in the Gazette.

(4) A direction referred to in sub-section (3) has effect, or shall be deemed to have had effect, from and including such date (which, except in the case of a direction that may have the effect of increasing the duty payable in respect of goods, may be a date earlier than the publication in the Gazette of the instrument containing the direction) as is specified in the instrument.

(5) The Minister may, by instrument published in the Gazette, revoke a direction referred to in sub-section (3).

(6) A revocation under sub-section (3) has effect from and including such date (which, except in the case of a revocation that may have the effect of

increasing the duty payable in respect of goods, may be a date earlier than the publication in the Gazette of the instrument containing the revocation) as is specified in the instrument.

(7) The provisions of sections 48 (other than paragraphs (1) (a) and (b) and sub-section (2)), 49, 49a and 50 of the Acts Interpretation Act 1901 apply in relation to directions given under this section as if—

(a) references in those provisions to regulations were references to directions; and
(b) references in those provisions to the repeal of a regulation were references to the revocation of a direction.

PART III—CONCESSIONAL RATES OF DUTY

Special concessional rates of duty

27. (1) Subject to section 28, where an item in Part I of Schedule 4 applies to goods and the amount of duty applicable to the goods under that item is less than the amount of the duty ascertained in respect of the goods in accordance with Part II of this Act that, but for this section, would be payable in respect of the goods, then, subject to this section, the duty payable under Part II of this Act in respect of the goods is, in lieu of the amount that but for this section would be so payable, the amount of duty applicable to the goods under the item in Part I of Schedule 4 that applies to the goods or, if no duty is applicable to the goods under that item, no duty is payable in respect of the goods under Part II of this Act.

(2) If goods fall within 2 or more items in Part I of Schedule 4, the item in that Part that applies to the goods is the item under which no duty, or the least amount of duty, would be payable in respect of the goods or, if there are 2 or more such items, such one of the last-mentioned items as the Comptroller directs.

(3) For the purposes of sub-section (1), the amount of duty applicable to goods under an item in Part I of Schedule 4 is an amount of duty ascertained by reference to—

(a) except where paragraph (b), (c), (d), (e) or (f) applies—the rate of duty set out in column 3 of that Part in that item, being, in the case of goods that are the produce or manufacture of New Zealand or Papua New Guinea, that column as affected by sub-section (4);
(b) where the goods are the produce or manufacture of New Zealand and a rate of duty that applies in relation to New Zealand is set out in column 4 of that Part in that item—that rate of duty that applies in relation to New Zealand;
(c) where the goods are the produce or manufacture of Papua New Guinea and a rate of duty that applies in relation to Papua New Guinea is set out in column 4 of that Part in that item—that rate of duty that applies in relation to Papua New Guinea;

(d) where the goods are the produce or manufacture of a country that is a Forum Island Country or of a country that is, or of a place that is to be treated as, a Declared Preference Country or a Developing Country and a rate of duty that applies in relation to the country or place, and only one such rate, is set out in column 4 of that Part in that item—that rate of duty that applies in relation to that country or place;
(e) where the goods are the produce or manufacture of a country or place referred to in paragraph (d) and 2 or more rates of duty that apply in relation to the country or place are set out in column 4 of that Part in that item—whichever of those rates of duty would be the rate under which no duty, or the least amount of duty, would be payable in respect of the goods; or
(f) where the goods are the produce or manufacture of Canada and a rate of duty that applies in relation to Canada is set out in column 4 of that Part in that item—that rate of duty that applies in relation to Canada.

(4) For the purposes of the application of this section in relation to New Zealand or Papua New Guinea, the word “Free”—

(a) shall be deemed to be substituted for each rate of duty, other than the word “Free”, set out in column 3 of Part I of Schedule 4; and
(b) shall be deemed to be set out in that column in every item in which no rate of duty is set out in that column.

Application of sub-section 27 (1)

28. (1) Sub-section 27 (1) does not apply in respect of goods that are intended for the use of a person to whom item 5 or item 6 in Part I of Schedule 4 applies where any other goods of the same kind, or of a similar kind, that have been imported into Australia were, at the time when they were entered for home consumption, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods.

(2) Sub-section 27 (1) does not apply in respect of goods for the use of a person to whom item 5 or item 6 in Part I of Schedule 4 applies unless—

(a) the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within 2 years after the date of entry of the goods for home consumption, he will pay to the Commonwealth an amount equal to so much (if any) as the Minister determines of the duty that, but for that item, would have been payable in respect of the goods; and
(b) where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement—the person complies with such conditions (if any) as the Minister, by instrument in writing, determines (which may include a condition that the person

give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement).

(3) Where the Minister is of opinion that a country does not grant in relation to Australia exemptions from duties of customs corresponding with the exemptions having effect in relation to that country by virtue of item 5 or item 6 in Part I of Schedule 4, he may, by instrument in writing published in the Gazette, direct that that item shall not apply in relation to that country except to such extent (if any) as is specified in the instrument.

Substituted concessional rates of duty

29. (1) Subject to sub-section (5), where an item in Part II of Schedule 4 applies to goods, the duty payable under Part II of this Act in respect of the goods is, in lieu of the amount that but for this section would be so payable, the amount of duty applicable to the goods under the item in Part II of Schedule 4 that applies to the goods or, if no duty is applicable to the goods under that item, no duty is payable in respect of the goods under Part II of this Act.

(2) An item in Part II of Schedule 4 applies to goods if—

(a) the tariff classification in Schedule 3 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.

(3) For the purposes of sub-section (1), the amount of duty applicable to goods under an item in Part II of Schedule 4 is an amount of duty ascertained by reference to—

(a) except where paragraph (b), (c), (d), (e) or (f) applies—the rate of duty set out in column 4 of that Part in that item, being, in the case of goods that are the produce or manufacture of New Zealand or Papua New Guinea, that column as affected by sub-section (4);
(b) where the goods are the produce or manufacture of New Zealand and a rate of duty that applies in relation to New Zealand is set out in column 5 of that Part in that item—that rate of duty that applies in relation to New Zealand;
(c) where the goods are the produce or manufacture of Papua New Guinea and a rate of duty that applies in relation to Papua New Guinea is set out in column 5 of that Part in that item—that rate of duty that applies in relation to Papua New Guinea;
(d) where the goods are the produce or manufacture of a country that is a Forum Island Country or of a country that is, or of a place that is to be treated as, a Declared Preference Country or a Developing Country and a rate of duty that applies in relation to the country or place, and only one such rate, is set out in column 5 of that Part in that item—that rate of duty that applies in relation to that country or place;

(e) where the goods are the produce or manufacture of a country or place referred to in paragraph (d) and 2 or more rates of duty that apply in relation to the country or place are set out in column 5 of that Part in that item—whichever of those rates of duty would be the rate under which no duty, or the least amount of duty, would be payable in respect of the goods; or
(f) where the goods are the produce or manufacture of Canada and a rate of duty that applies in relation to Canada is set out in column 5 of that Part in that item—that rate of duty that applies in relation to Canada.

(4) For the purposes of the application of this section in relation to New Zealand or Papua New Guinea, the word “Free”—

(a) shall be deemed to be substituted for each rate of duty, other than the word “Free”, set out in column 4 of Part II of Schedule 4; and
(b) shall be deemed to be set out in that column in every item in which no rate of duty is set out in that column.

(5) This section does not apply in relation to goods to which section 27 applies.

PART IV—MISCELLANEOUS

Temporary rates of duty.

30. (1) Where—

(a) a rate of duty set out in column 3 or column 4 of Schedule 3 or in column 4 of Schedule 5 in relation to any goods is referred to in that column as a temporary duty;
(b) the imposition of the duty was specified by the Minister in a notice published in the Gazette in pursuance of sub-section 30b (3) of the Industries Assistance Commission Act 1973 as assistance that had commenced to be provided to an industry; and
(c) the Minister has received a report of the Industries Assistance Commission—
(i) in pursuance of a reference to that Commission that, by virtue of section 30c of the Industries Assistance Commission Act 1973, was required to be made to the Commission forthwith after assistance consisting of or including that duty commenced to be provided to an industry; or
(ii) in pursuance of a request by the Minister under section 30e of that Act in relation to assistance to an industry consisting of or including that duty,

the rate ceases to operate at the expiration of the period of 3 months commencing on the date on which the Minister received the report referred to in paragraph (c).

(2) For the purposes of sub-section (1), a notification by the Minister in the Gazette under sub-section 30f (3) of the Industries Assistance Commission Act 1973 of the fact that he received the report of the Industries Assistance Commission in pursuance of a particular reference or request and of the date upon which he received that report is conclusive evidence of the matters so notified.

(3) The reference in paragraph (1) (b) to the imposition of a duty shall be read as including a reference to—

(a) the tabling in the Parliament of a proposal for a Customs Tariff alteration to impose that duty; and
(b) the publication in the Gazette, in pursuance of section 273ea of the Customs Act 1901, of a notice of intention to propose a Customs Tariff alteration to impose that duty.

(4) In this section, “Minister” means the Minister administering the Industries Assistance Commission Act 1973.

Duty where goods consist of certain containers and certain contents

31. Where—

(a) goods consist of a container and the contents of the container;
(b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and
(c) by virtue of the Rules for the Interpretation of Schedule 3 set out in Schedule 2, the tariff classification in Schedule 3 that applies to the goods is the tariff classification in Schedule 3 that would apply to the container if it were imported separately,

the duty in respect of the goods shall be an amount equal to the sum of the amount of the duty (if any) that would be payable in respect of the container if it were imported separately and the amount of the duty (if any) that would be payable in respect of the contents if they were imported separately.

Repeal

32. (1) The Acts referred to in Schedule 6 are repealed.

(2) Notwithstanding that goods were imported into Australia before the commencing date, duties of Customs are not payable under an Act repealed by this Act in respect of those goods if duties of Customs are imposed on those goods by section 18.

(3) Where—

(a) by reason of section 132 of the Customs Act 1901, the rates of duty in respect of goods on which duty is imposed by section 18 of this Act, being goods entered for home consumption more than once, is the rate in force when the goods were first entered for home consumption; and
(b) the goods were first entered for home consumption before the commencing date,

the duty imposed by section 18 of this Act on the goods is the duty that would have been applicable in respect of them if this Act had not been enacted.

(4) The Acts repealed by sub-section (1) as in force immediately before the commencing date shall be deemed to have been amended in accordance with the Customs Tariff Proposals introduced into the House of Representatives after 18 February 1982 and before 7 May 1982.

SCHEDULE 1 Section 14

CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY

PART I

FORUM ISLAND COUNTRIES

Countries that are Forum Island Countries

Column 1	Column 2
Country	Abbreviation
Cook Islands.....................	COOK
Fiji.....................................
Kiribati, Republic of.........	KIRI
Nauru, Republic of Niue..................................	NAUR
Nauru, Republic of Niue..................................	NAUR	Column 1	Column 2
Country	Abbreviation
Solomon Islands...............	SOLO
Tonga................................	TNGA
Tuvalu...............................	TUVA
Vanuatu, Republic of	VANU
Western Samoa.................	WSAM

PART II

DECLARED PREFERENCE COUNTRIES

DIVISION 1

Countries that are Declared Preference Countries

Column 1	Column 2
Country	Abbreviation
Bahamas.....................	BAHA
Barbados....................	BARB
Belize.........................	BELE
Cyprus.......................	CYPR
Dominica....................	DMCA
Fiji..............................
Gambia, The..............	GAMB
Ghana.........................	GHAN
Grenada......................	GNDA
Guyana.......................	GUYA
Jamaica.......................	JMCA
Kenya.........................	KENY
Kiribati, Republic of..	KIRI
Malaysia.....................	MLAY
Maldives, Republic of	MLDV
Malta..........................	MLTA
Column 1		Column 2
Country		Abbreviation
Mauritius....................		MAUS
Nigeria.......................		NGRA
St Lucia......................		STLU
St Vincent and Grenadines		STVI
Seychelles Republic...		SEYC
Sierra Leone...............		SLEO
Singapore, Republic of		SING
Solomon Islands........		SOLO
Sri Lanka, Democratic Socialist Republic of		SRIL
			Tanzania.....................	TANZ
Tonga.........................		TNGA
Trinidad and Tobago.		TRIN
Tuvalu........................		TUVA
Uganda.......................		UGAN

DIVISION 2

Places treated as Declared Preference Countries

Column 1		Column 2
Place		Abbreviation
Antigua........................................		AGUA
Bermuda.......................................		BMDA
British Indian Ocean Territory.....		BIOT
British Virgin Islands..................		BVIR
Brunei..........................................		BRUN
Cayman Islands...........................		CAYM
Falkland Islands and Dependencies		FALK
Column 1	Column 2
Place	Abbreviation
Gibraltar.......................................	GIBR
Hong Kong..................................	HONG
Montserrat....................................	MONT
Pitcairn Island..............................	PITC
St Christopher-Nevis-Anguilla....	STCH
St Helena......................................	STHE
Turks and Caicos Islands.............	TRCA

SCHEDULE 1—continued

PART III

DEVELOPING COUNTRIES DIVISION 1

Countries that are Developing Countries

Column 1 Country	Column 2 Abbreviation
Afghanistan..................................	AFGH
Albania.........................................	ALBA
Algeria.........................................	ALGR
Angola.........................................	ANGO
Argentina.....................................	ARGE
Bahrain.........................................	BHRN
Bangladesh...................................	BADE
Benin............................................	BENR
Bhutan..........................................	BHUT
Bolivia..........................................	BOLI
Botswana.....................................	BOTS
Brazil............................................	BRAZ
Bulgaria........................................	BULG
Burma, Socialist Republic of the Union of	BURM
Burundi........................................	BRND
Cameroon, United Republic of....	FCAM
Cape Verde..................................	CVER
Central African Republic.............	CAE
Chad.............................................
Chile.............................................	CHLE
China, People’s Republic of........	CHIN
Columbia......................................	COMB
Comoros, Republic of the............	CMRO
Congo, People’s Republic of.......	COBR
Costa Rica....................................	COST
Cuba.............................................
Djibouti, Republic of...................	DJIB
Dominican Republic....................	DOMI
Ecuador........................................	ECUA
Egypt, Arab Republic of..............	EGYP
El Salvador..................................	SALV
Equatorial Guinea, Republic of...	EGUI
Ethiopia........................................	ETHI
Gabon..........................................	GABO
Guatemala....................................	GMLA
Guinea..........................................	GUIN
Guinea Bissau, Republic of.........	BGUI
Haiti.............................................	HAIT
Honduras, Republic of.................	HDRS
India.............................................	INIA
Indonesia......................................	INDO
Iran...............................................	PSIA
Iraq...............................................
Israel............................................	ISRA
Ivory Coast..................................	IVOR
Jordan..........................................	JORD
Kampuchea, Democratic..............	KAMP
Korea, Democratic People’s Republic of	KRDR
Korea, Republic of......................	RKOR
Kuwait..........................................	KUWA
Laos, People’s Democratic Republic	LAOS
Lebanon.......................................	LEBA
Column 1 Country	Column 2 Abbreviation
Lesotho........................................	LESO
Liberia..........................................	LIBE
Libyan Arab Jamahiriya...............	LBYA
Madagascar, Democratic Republic of	MASY
Malawi.........................................	MLWI
Mali..............................................
Mauritania....................................	MRTN
Mexico.........................................	MEXI
Mongolia......................................	MNGL
Morocco.......................................	MORO
Mozambique................................	MOZA
Nepal............................................	NEPA
Nicaragua.....................................	NICA
Niger............................................	NIGE
Northern Marianas.......................	TTPI
Oman...........................................
Pakistan........................................	PAKI
Panama.........................................	PNMA
Paraguay......................................	PRGY
Peru..............................................
Philippines...................................	PHIL
Portugal........................................	PORT
Qatar............................................	QATA
Romania.......................................	ROUM
Rwanda........................................	RWAN
Sao Tome and Principe, Democratic Republic of	SAOT
Saudi Arabia................................	SAUD
Senegal.........................................	SENE
Somali Democratic Republic.......	SOML
Sudan...........................................	SUDA
Suriname......................................	SRNM
Swaziland.....................................	SWZI
Syrian Arab Republic...................	SYRI
Thailand.......................................	THAI
Togo.............................................
Tunisia.........................................	TUNI
Turkey..........................................	TURK
United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras Al Khaimah)...............................................	UAEM
Upper Volta, Republic of............	VOLT
Uruguay.......................................	URUG
Venezuela.....................................	VENZ
Vietnam, Socialist Republic of....	VIET
Yemen Arab Republic................. Yemen, People’s Democratic Republic of	ARYE PYEM
Yugoslavia...................................	YUGO
Zaire. Republic of........................	ZAIR
Zambia.........................................	ZMBA
Zimbabwe....................................	ZIMB

SCHEDULE 1—continued

DIVISION 2

Places Treated as Developing Countries

Column 1 Place	Column 2 Abbreviation
American Samoa	SAMO
French Polynesia	PLYN
Guam
Johnston Island	JSIS
Macao	MACA
Midway Islands	MIDW
Netherlands Antilles	ANTI
New Caledonia	NCAL
St Pierre and Miquelon	PIER
Column 1 Place		Column 2 Abbreviation
Taiwan Province		TAIW
Tokelau Islands		TOKI
Trust Territory of the Pacific Islands		TTPI
Virgin Islands of the United States		VIRG
Wake Island		WAKE
Wallis and Futuna Islands		WALL
Western Sahara		SARA

————————

SCHEDULE 2 Section 17

RULES FOR THE INTERPRETATION OF SCHEDULE 3

1. (1) The titles of Divisions, Chapters and Sub-chapters in Schedule 3 are provided for reference only, and shall not be used for the purpose of interpreting that 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-rules (3), (4) and (5), be 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.

(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.

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

(5) 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 sub-paragraph) 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) applies.

(2) A reference in an item (including a reference in a sub-item, paragraph or sub-paragraph) to a material or substance shall be read as 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 sub-paragraph) to goods consisting of a specified 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 an item, sub-item, paragraph or sub-paragraph applies to goods that consist of more than one material or substance, regard shall be had to the principles set out in rule 3.

3. (1) Where, for any reason, goods fall within 2 or more items, 2 or more sub-items of an item, 2 or more paragraphs of a sub-item or 2 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 (3), 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.

SCHEDULE 2—continued

(b) if—
(i) the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a);
(ii) the goods are—
(A) mixtures;
(B) composite goods consisting of different materials or made up of different components; or
(C) put up in sets; 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) the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods is that item, sub-item, paragraph or sub-paragraph that occurs last in Schedule 3 among those items, sub-items, paragraphs or sub-paragraphs, which equally merit consideration when determining the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods.

(2) For the purpose of sub-paragraph (1) (b) (ii), goods put up in sets shall be taken to mean goods which—

(a) consist of products or articles having independent or complementary uses, grouped together for meeting a specific need or carrying out a specific activity; and
(b) are put up in retail packings.

(3) Where—

(a) for any reason, goods fall within 2 or more sub-items of an item, 2 or more paragraphs of a sub-item or 2 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 2 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 sub-paragraphs that occurs first in Schedule 3.

(4) For the purposes of sub-rule (3) 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 the goods that are most akin to those goods.

————————

SCHEDULE 3 Sections 19 to 23

GENERAL AND SPECIAL RATES OF DUTY

DIVISION 1

LIVE ANIMALS; ANIMAL PRODUCTS

CHAPTER 1

LIVE ANIMALS

CHAPTER NOTES

1. A reference in this Chapter to live animals includes all live animals other than:

(a) fish, crustaceans and molluscs falling within 03.01 or 03.03;
(b) microbial cultures and other goods falling within 30.02; or
(c) animals falling within 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.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
01.01	* LIVE HORSES, ASSES, MULES AND HINNIES		2%	DC: Free
01.02	* LIVE ANIMALS OF THE BOVINE SPECIES		2%	DC: Free
01.03	* LIVE SWINE		Free	..
01.04	* LIVE SHEEP AND GOATS		Free	..
01.05	* LIVE POULTRY (FOWLS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS)		Free	..
01.06	* OTHER LIVE ANIMALS		2%	DC: Free

CHAPTER 2

MEAT AND EDIBLE MEAT OFFALS

CHAPTER NOTE

The following goods do not fall within this Chapter:

(a) goods of a kind described in 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 05.04;

(c) animal blood falling within 05.15;
(d) animal fat (other than goods falling within 02.05) falling within Chapter 15.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
02.01	* MEAT AND EDIBLE OFFALS OF ANIMALS FALLING WITHIN 01.01, 01.02, 01.03 OR 01.04, FRESH, CHILLED OR FROZEN		Free	..

SCHEDULE 3—continued

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
02.02	* DEAD POULTRY (FOWLS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS) AND EDIBLE OFFALS THEREOF (EXCEPT LIVER), FRESH, CHILLED OR FROZEN		Free	..
02.03	* POULTRY LIVER, FRESH, CHILLED, FROZEN, SALTED OR IN BRINE		Free	..
02.04	* OTHER MEAT AND EDIBLE MEAT OFFALS, FRESH, CHILLED OR FROZEN		2%	DC: Free
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	..
02.06	* MEAT AND EDIBLE MEAT OFFALS (EXCEPT POULTRY LIVER), SALTED, IN BRINE, DRIED OR SMOKED		Free	..

CHAPTER 3

FISH, CRUSTACEANS AND MOLLUSCS

CHAPTER NOTE

The following goods do not fall within this Chapter:

(a) marine mammals falling within 01.06, and meat thereof falling within 02.04 or 02.06;
(b) dead fish (including livers and roes thereof) and dead crustaceans and molluscs, being goods falling within Chapter 5, that are unfit or unsuitable for human consumption by reason of either their species or their condition;
(c) caviar and caviar substitutes falling within 16.04.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
03.01	* FISH, FRESH (LIVE OR DEAD), CHILLED OR FROZEN		Free	..
03.02	* FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS		Free	..
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		Free	..

SCHEDULE 3—continued

CHAPTER 4

DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

CHAPTER NOTES

1. In this Schedule, “milk” means full cream milk, skimmed milk, butter milk, whey, curdled milk, kephir, yoghurt and other fermented or acidified milk.

2. For the purposes of 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.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
04.01	* MILK AND CREAM, FRESH, NOT CONCENTRATED OR SWEETENED		Free	..
04.02	* MILK AND CREAM, PRESERVED, CONCENTRATED OR SWEETENED		$0.05/kg	..
04.03	* BUTTER		$0.10/kg	..
04.04	* CHEESE AND CURD:
04.04.1	- Cheese which, in the opinion of the Collector, is cheese of a following type: (a) surface-ripened soft cheese having— (i) a fat content in the dry matter of not less than 50% by weight; and (ii) a moisture content of not less than 65% by weight of the non-fatty matter, but not including cheese having mould distributed throughout its interior; (b) cheese made wholly from goats’ milk, other than fetta and kasseri; (c) stilton cheese; (d) roquefort cheese		Free	..
04.04.9	- Other		$0.096/kg	FI: Free
04.05	* BIRDS’ EGGS AND EGG YOLKS, FRESH, DRIED OR OTHERWISE PRESERVED, SWEETENED OR NOT		$0.12/kg	DC: Free
04.06	* NATURAL HONEY		2%	DC: Free
04.07	* EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT FALLING WITHIN ANY OTHER ITEM		2%	DC: Free

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED CHAPTER 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 falling within 05.05 or 05.07 and parings and similar waste of raw hides or skins falling within 05.15);
(c) animal textile materials (other than horsehair and horsehair waste) falling within Division 11;
(d) prepared knots or tufts for broom or brush making falling within 96.01.

SCHEDULE 3—continued

2. For the purposes of 05.01, the sorting of hair by length that 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.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
05.01	* HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR		2%	DC: Free
05.02	* PIGS’, HOGS’ AND BOARS’ BRISTLES OR HAIR; BADGER HAIR AND OTHER HAIR FOR MAKING BRUSHES; WASTE OF SUCH BRISTLES AND HAIR		2%	DC: Free
05.03	* HORSEHAIR AND HORSEHAIR WASTE, WHETHER OR NOT PUT UP ON A LAYER OR BETWEEN TWO LAYERS OF OTHER MATERIAL		20%	DC: 15%
05.04	* GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF		Free
05.05	* FISH WASTE		2%	DC: Free
05.06	..
05.07	* SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS		2%	DC: 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		2%	DC: Free
05.09	* IVORY, TORTOISE-SHELL, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, 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		2%	DC: Free
05.10	..
05.11	..
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		2%	DC: Free

SCHEDULE 3—continued

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
05.13	* NATURAL SPONGES		2%	DC: Free
05.14	* AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; ANIMAL PRODUCTS, FRESH, CHILLED OR FROZEN, OR OTHERWISE PROVISIONALLY PRESERVED, OF A KIND USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS		2%	DC: Free
05.15	* ANIMAL PRODUCTS NOT FALLING WITHIN ANY OTHER ITEM; DEAD ANIMALS UNFIT FOR HUMAN CONSUMPTION		2%	DC: Free

DIVISION 2

VEGETABLE PRODUCTS

CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

CHAPTER NOTES

1. (1) Goods do not fall within this Chapter unless they are goods (including live trees and seedling vegetables) 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 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.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
06.01	* BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER		2%	DC: Free
06.02	* OTHER LIVE PLANTS, INCLUDING TREES, SHRUBS, BUSHES, ROOTS, CUTTINGS AND SLIPS		2%	DC: 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	..

SCHEDULE 3—continued

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
06.04	* FOLIAGE, BRANCHES AND OTHER PARTS (OTHER THAN FLOWERS OR BUDS) OF TREES, SHRUBS, BUSHES AND OTHER PLANTS, AND MOSSES, LICHENS AND GRASSES, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED		2%	DC: Free

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

CHAPTER NOTES

1. (1) Subject to note 2, in 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.
(2) Goods falling within 07.04 includes all dried, dehydrated or evaporated vegetables of the kinds falling within 07.01, 07.02 and 07.03, other than dried leguminous vegetables, shelled, falling within 07.05.

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

(a) ground sweet peppers falling within 09.04;
(b) flours of the dried leguminous vegetables of 07.05 falling within 11.04;
(c) flour, meal and flakes of potato falling within 11.05.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
07.01	* VEGETABLES, FRESH OR CHILLED:
07.01.1	- Potatoes		10%	..
07.01.2	- Mushrooms and truffles		25%	..
07.01.3	- Green olives		15%	..
07.01.4	- Olives, NSA		Free	..
07.01.9	- Other		2%	DC: Free
07.02	* VEGETABLES (WHETHER OR NOT COOKED), PRESERVED BY FREEZING:
07.02.1	- Potatoes		20%	..
07.02.2	- Mushrooms		25%	..
07.02.9	- Other		Free	..
07.03	* VEGETABLES PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS, BUT NOT SPECIALLY PREPARED FOR IMMEDIATE CONSUMPTION:
07.03.1	- Capers		Free	..
07.03.2	- Green olives:
07.03.21	-- In packs of 5 kg or more		5%	..

SCHEDULE 3—continued

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
07.03.22	- In packs of less than 5 kg		15%
07.03.3	- Olives, NSA		2%	DC: Free
07.03.9	- Other		$0.04/kg drained weight	FI: Free DPC: $0.034/kg drained weight
07.04	* DRIED, DEHYDRATED OR EVAPORATED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED:
07.04.1	- Potatoes		50%
07.04.2	- Mushrooms		25%	FI: Free
07.04.3	- Tomatoes		$1/kg	FI: Free
07.04.4	- Herbs, in packs not exceeding 500 g		15%	DC: 10%
07.04.5	- Herbs, NSA		Free	..
07.04.9	- Other		$0.40/kg	FI: Free
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		$0.10/kg	..
07.05.19	- - Other		25%	..
07.05.2	- Beans, NSA, and peas, pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration		$0.40/kg	..
07.05.9	- Other		2%	DC: Free
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		2%	DC: Free

CHAPTER 8

EDIBLE FRUITS AND NUTS; PEEL OF MELONS OR CITRUS FRUITS

CHAPTER 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.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
08.01	* DATES, BANANAS, COCONUTS, BRAZIL NUTS, CASHEW NUTS, PINEAPPLES, AVOCADOS, MANGOES, GUAVAS AND MANGO-STEENS, FRESH OR DRIED, SHELLED OR NOT		Free	..

SCHEDULE 3—continued

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
08.02	* CITRUS FRUITS, FRESH OR DRIED		2%	DC: Free
08.03	* FIGS, FRESH OR DRIED		Free	..
08.04	* GRAPES, FRESH OR DRIED		$0.20/kg	..
08.05	* NUTS NOT FALLING WITHIN 08.01, FRESH OR DRIED, SHELLED OR NOT:
08.05.1	- Almonds		12%	..
08.05.9	- Other		Free	..
08.06	* APPLES, PEARS AND QUINCES, FRESH		2%	DC: Free
08.07	* STONE FRUIT, FRESH		2%	DC: Free
08.08	* BERRIES, FRESH		2%	DC: Free
08.09	* OTHER FRUIT, FRESH:		..
08.09.1	- Passionfruit pulp		10%	PNG: 10%
08.09.9	- Other		Free	..
08.10	* FRUIT (WHETHER OR NOT COOKED), PRESERVED BY FREEZING, NOT CONTAINING ADDED SUGAR:
08.10.1	- Passionfruit pulp		10%	PNG: 10%
08.10.2	- Strawberries		5%	DC: Free
08.10.9	- Other		2%	DC: Free
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	- Passionfruit pulp		10%	PNG: 10%
08.11.9	- Other		2%	DC: Free
08.12	* FRUIT, DRIED, NOT FALLING WITHIN 08.01, 08.02, 08.03, 08.04 OR 08.05:
08.12.1	- Lychees		10%	DC: Free
08.12.9	- Other		10%	FI: Free
08.13	* PEEL OF MELONS AND CITRUS FRUITS, FRESH, FROZEN, DRIED, OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS		2%	DC: Free

CHAPTER 9

COFFEE, TEA, MATE AND SPICES

CHAPTER NOTES

1. (1) Subject to sub-note (2), where a mixture of goods contains only goods that fall within an item or items in 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 09.10.

SCHEDULE 3—continued

(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 items referred to in sub-note (1) 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 falling within Chapter 7;
(b) Cubeb pepper (Piper cubeba) and other goods. falling within 12.07;
(c) mixtures containing goods falling within an item referred to in note 1 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 21.04.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
09.01	* COFFEE, WHETHER OR NOT ROASTED OR FREED OF CAFFEINE; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION:
09.01.1	- As prescribed by by-law		2%	DC: Free
09.01.9	- Other		$0.07/kg	..
09.02	* TEA		Free	..
09.03	* MATE		Free	..
09.04	* PEPPER OF THE GENUS PIPER; PIMENTO OF THE GENUS CAPSICUM OR THE GENUS PIMENTA		Free	..
09.05	* VANILLA		Free	..
09.06	* CINNAMON AND CINNAMON-TREE FLOWERS		Free	..
09.07	* CLOVES (WHOLE FRUIT, CLOVES AND STEMS)		Free	..
09.08	* NUTMEG, MACE AND CARDAMOMS		Free	..
09.09	* SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN, CARAWAY AND JUNIPER		Free	..
09.10	* THYME, SAFFRON AND BAY LEAVES; OTHER SPICES:		..
09.10.1	- Dry ginger		$0.60/kg, less 50%	FI: Free
09.10.9	- Other		Free	..

CHAPTER 10

CEREALS

CHAPTER NOTES

1. Grain, other than rice, that has been hulled or otherwise worked does not fall within this Chapter.

2. In this Chapter, “rice” means:

(a) unworked rice; or
(b) rice that has been husked, milled, polished, glazed, parboiled, converted or broken.

SCHEDULE 3—continued

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
10.01	* WHEAT AND MASLIN		Free	..
10.02	* RYE		2%	DC: Free
10.03	* BARLEY		Free	..
10.04	* OATS		Free	..
10.05	* MAIZE		2%	DC: Free
10.06	* RICE		2%	DC: Free
10.07	* BUCKWHEAT, MILLET, CANARY SEED AND GRAIN SORGHUM; OTHER CEREALS		2%	DC: Free

CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTEN; INULIN

CHAPTER NOTES

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

(a) roasted malt put up as a coffee substitute falling within 09.01 or 21.02;
(b) flours and meal prepared for use as infants’ food or for dietetic or culinary purposes falling within 19.02;
(c) corn flakes and other goods falling within 19.05;
(d) pharmaceutical goods falling within Chapter 30;
(e) starches having the character of perfumery, cosmetics or toilet preparations falling within 33.06.
2. (1) Goods produced from the milling of a cereal of a kind specified in the table in this sub-note do not fall within this Chapter unless—
(a) the starch content of the dry product, determined by the modified Ewers polarimetric method, exceeds 45% by weight of 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 in that table in relation to the cereal.

Cereal	Ash Content
Percentage
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 table in sub-note (1) does not fall within 11.01 unless—
(a) in the case of flour made from maize or sorghum—not less than 90% by weight of the flour is capable of passing through a silk gauze, or man-made textile sieve, having an aperture size of 500 μ m; and
(b) in any other case—not less than 80% by weight of the flour is capable of passing through a silk gauze, or man-made textile sieve, having an aperture size of 315 μ m.

SCHEDULE 3—continued

(3) Goods excluded from 11.01 by the provisions of sub-note (2) fall within 11.02.
(4) Goods excluded from this Chapter by the provisions of sub-note (1) fall within 23.02.

Column 1	Column 2	Column 3	Column 4
Reference no.	Goods	General rate	Special rate
11.01	* CEREAL FLOURS		$0.016/kg	FI: Free
11.02	* CEREAL GROATS AND CEREAL MEAL; OTHER CEREAL GRAINS THAT HAVE BEEN ROLLED, FLAKED, POLISHED, PEARLED, KIBBLED OR SIMILARLY WORKED BUT HAVE NOT BEEN FURTHER PREPARED, EXCEPT RICE FALLING WITHIN 10.06; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND		$0.005/kg	..
					11.03
11.04	* FLOUR OF THE DRIED LEGUMINOUS VEGETABLES FALLING WITHIN 07.05 OR OF THE FRUITS FALLING WITHIN CHAPTER 8; FLOUR AND MEAL OF SAGO AND OF ROOTS AND TUBERS FALLING WITHIN 07.06		2%	DC: Free
11.05 11.06 11.07	* FLOUR, MEAL AND FLAKES OF POTATO		50%
	* MALT, ROASTED OR NOT		2%	DC: Free
11.08	* STARCHES; INULIN:
11.08.1	- Potato starch		Free	..
11.08.2	- Maize starch		$0.02/kg	FI: Free
11.08.9	- Other		$0.04/kg	CAN: $0.02/kg
11.09	* WHEAT GLUTEN, WHETHER OR NOT DRIED		2%	DC: Free

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICINAL PLANTS; STRAW AND FODDER

CHAPTER NOTES

1. In 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 falling within 08.01 or olives falling within Chapter 7 or 20.
2. (1) In 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 (other than those of the species Vicia faba) and seeds of lupines, not being goods referred to in sub-note (2).
(2) The following goods do not fall within 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 12.01 or 12.07.
3. (1) In 12.07, “plants” includes basil, borage, hyssop, any species of mint, rosemary, rue, sage, wormwood and any part of those plants, not being goods referred to in sub-note (2).

SCHEDULE 3—continued

(2) The following goods do not fall within 12.07:

(a) oil seeds and oleaginous fruit falling within 12.01;
(b) medicaments falling within Chapter 30;
(c) perfumery or toilet preparations falling within Chapter 33;

Free	..
32	Goods, as prescribed by by-law (not being goods falling within item 30 or 31), re-imported after being sent outside Australia for repair, alteration or renovation, being goods on which, under Schedule 3, duty is ascertained by reference to a percentage of the value of the goods	Such percentage of the cost, as determined by the Minister, of materials, labour and other charges involved in the repair, alteration or renovation as is the percentage ascertained in respect of the goods in Schedule 3	NZ/PNG/ DC/CAN: Such percentage of the cost, as determined by the Minister, of materials, labour and other charges involved in the repair, alteration or renovation as is the percentage ascertained in respect of the goods in Schedule 3
				33	Re-imported goods, as prescribed by by-law (not being goods falling within item 29, 30, 31 or 32), being goods— (a) the character of which has not altered since exportation; and (b) in respect of which a refund or drawback of duties of Customs or duties of Excise was not paid on exportation	Free
				34	Goods, as prescribed by by-law, that are imported for repair, alteration or industrial processing and are intended to be exported	Free	..
				35	Goods, as prescribed by by-law, being— (a) goods on which no duty is payable and in respect of which, in the opinion of the Minister, the value is insubstantial; (b) goods in respect of which, in the opinion of the Minister, the amount of duty that, but for this item, would be payable and the value are insubstantial;	Free	..

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4
Item no.	Goods	General rate	Special rate
(c) samples of negligible value; or (d) calendars, catalogues, overseas travel literature, price lists and other printed matter
		36	Handicrafts, as prescribed by by-law		Free	..
		37	Theatrical costumes and properties, as prescribed by by-law		Free	..
38	Goods, as prescribed by by-law, being wallcoverings, paperbacked, being goods not falling within 39.02.2 or 48.11 in Schedule 3		6%	..
39	Parts, as prescribed by by-law, for vehicles of a kind falling within 87.02 in Schedule 3, being parts for use otherwise than as original components in the assembly or manufacture of such vehicles		Free	..
40	Goods, as prescribed by by-law, being goods that, in accordance with the Customs (Import Licensing) Regulations in force under the Customs Act 1901, are excepted from the application of those regulations		The rate of duty ascertained in respect of the goods in Schedule 3 less 12.5%	NZ/PNG/ DC/CAN: The rate of duty ascertained in respect of the goods in Schedule 3 less 12.5%
					41	Goods, as prescribed by by-law, as follows, being goods a suitable equivalent of which that is the produce or manufacture of Australia is not reasonably available: (a) goods that are for use in connection with the exploration for petroleum; (b) goods that are for use in connection with the development of petroleum wells to the stage where the well-head assembly is attached, not being goods for, or for use in connection with, controlling, treating, conveying or storing petroleum after leaving the well-head assembly	Free	..
					42	Vessels, as prescribed by by-law, that are approved for temporary importation	Free	..
					43	Fabrics, being fabrics to which 50.09, 51.04, 53.11, 55.09, 56.07, 59.08, 59.11, 59.12 or 60.01 in Schedule 3 applies, as prescribed by by-law	2%	DC: Free CAN: Free
44	Fabrics, being fabrics to which 51.04, 55.09 or 56.07 in Schedule 3 applies, as prescribed by by-law		Free	..
45	Goods, as prescribed by by-law, being goods that are parts for other goods		The rate of duty ascertained by reference to Schedule 3 in respect of the tariff classification that applies to those goods for which the goods of this item form a part	NZ/PNG/ DC/CAN: The rate of duty ascertained by reference to Schedule 3 in respect of the tariff classification that applies to those goods for which the goods of this item form a part

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4
Item no.	Goods	General rate	Special rate
46	Goods comprising— (a) yarn, twine, cordage, rope or cable to which an item in Division 11 of Schedule 3 would apply; and (b) a re-usable inner container being a beam, spool, bobbin, cone, or the like that, after the twine, cordage, rope or cable has been removed, will be exported without being put to any other commercial use		In respect of the yarn, twine, cordage, rope or cable—the rate of duty that would apply to such goods as if they were imported separately; in respect of the inner container—2%	NZ/PNG/ DC/CAN: In respect of the yarn, twine, cordage, rope or cable—the rate of duty that would apply to such goods as if they were imported separately; in respect of the inner container—2%
47	Goods comprising— (a) compressed or liquefied gas; and (b) a container designed to be refilled of a kind which, if imported empty, would fall within 73.24 in Schedule 3, and similar containers of other base metals that, when emptied, will be exported without being put to any other commercial use		In respect of the gas—the rate of duty that would apply to the gas if it were imported separately; in respect of the container—Free	NZ/PNG/ DC/CAN: In respect of the gas—the rate of duty that would apply to the gas if it were imported separately; in respect of the container—Free
48	Goods comprising— (a) wire of a kind used with paper-making machinery; and (b) a re-usable inner container that, after the wire has been removed, will be exported without being put to any other commercial use		In respect of the wire—the rate of duty that would apply to the wire if it were imported separately; in respect of the inner container—2%	NZ/PNG/ DC/CAN: In respect of the wire—the rate of duty that would apply to the wire if it were imported separately; in respect of the inner container—2%

PART II

Substituted Concessional Rates of Duty

NOTES

1. A reference in this Part to “handicrafts to which this Part applies” shall be read as a reference to goods that are—

(a) textile fabrics, and articles made up from textile fabric, that are hand crocheted, hand knitted, hand netted or hand woven and contain not less than 95% by weight of natural fibres; or
(b) other goods that are wholly, or in chief part by weight, of natural materials,

being goods that the Collector is satisfied are made by one or more of the following processes, and by no other process:

(c) by hand;
(d) by tools held in the hand;
(e) by machines powered by foot or hand.

2. A reference in this Part to “handicrafts to which this Part applies” shall also be read as including a reference to—

SCHEDULE 4—continued

(a) textile fabrics printed or dyed according to the traditional Batik method; and
(b) goods made up from such fabrics, being goods that the Collector is satisfied are made by one or more of the processes described in paragraphs (c), (d) and (e) of note 1 and by no other process.

3. For the purposes of the operation of note 1 or 2 in relation to goods, the incorporation or inclusion in the goods of materials or components of a minor nature that are essential to the assembly or normal operation of the goods shall be disregarded.

4. A reference in this Part to “a call for tender” means a call for tender made under the provisions of Part XV to the Customs Act 1901.

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
401	08.09.1	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
411	08.10.1	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
421	08.11.1	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
431	16.02.1	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC: 5%
441	17.04.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC: 12.5%
451	20.03.1	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
461	20.06.6	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
471	20.07.41	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
481	20.07.491	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
491	20.07.499	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
501	39.01.41	Goods, as prescribed by by-law		40%	FI: Free DC: 30%
511	39.02.51	Goods, as prescribed by by-law		40%	FI: Free DC: 30%
521	39.03.51	Goods, as prescribed by by-law		40%	FI: Free DC: 30%
531	39.07.11	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
541	40.11.2	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC: 15%
551	40.11.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC: Free

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
552	40.11.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC (except TAIW): 15%
561	40.13.3	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
571	42.03.4	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
572	42.03.4	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN and. RKOR): 40%
581	44.05.992	Goods, the produce or manufacture of a Forum Island Country, as prescribed by by-law		..	FI: Free
591	44.13.2	Goods, the produce or manufacture of a Forum Island Country, as prescribed by by-law		..	FI: Free
601	44.13.92	Goods, the produce or manufacture of a Forum Island Country, as prescribed by by-law		..	FI: Free
611	44.15.11	Goods, the produce or manufacture of Papua New Guinea, as prescribed by by-law		..	..
612	44.15.11	Goods, as prescribed by by-law		40%	PNG: 30% CAN: 30%
621	44.15.19	Goods, the produce or manufacture of Papua New Guinea or a Forum Island Country, as prescribed by by-law		..	FI: Free
631	44.15.9	Goods, the produce or manufacture of a Forum Island Country, as prescribed by by-law		..	FI: Free
641	44.19.1	Goods, the produce or manufacture of a Forum Island Country, as prescribed by by-law		..	FI: Free
651	50.09.9	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
652	50.09.9	Goods, as prescribed by by-law		40%	FI: Free DC: 30%
661	51.04.9	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
662	51.04.9	Goods, as prescribed by by-law		40%	FI: Free DC: 30%
671	55.08	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
672	55.08	Goods, as prescribed by by-law		50%	FI: Free DC (except CHIN): 40%
681	55.09.5	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
682	55.09.5	Goods, as prescribed by by-law		40%	FI: Free DC: 30%
691	55.09.611	Goods, as prescribed by by-law		22.5%	FI: Free DC (except HONG): 17.5%

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
701	55.09.612	Goods, as prescribed by by-law		$0.25/m2	FI: Free DC (except HONG): $0.20/m2
711	55.09.613	Goods, as prescribed by by-law		Free	..
721	56.07.9	Handicrafts to which, this Part applies, as prescribed by by-law		Free	..
722	56.07.9	Goods, as prescribed by by-law		40%	FI: Free DC: 30%
731	59.04.1	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC 5%
751	59.04.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC: Free
761	59.06	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC: 5%
771	59.08.1	Goods, as prescribed by by-law		40%	FI: Free DC: 30%
781	60.03.1	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
782	60.03.1	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except RKOR and TAIW): 40%
791	60.04.1	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
792	60.04.1	Goods, as prescribed by by-law		50%	NZ: 25% FI: Free DC (except CHIN): 40%
801	60.04.21	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
802	60.04.21	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC: 40%
811	60.04.29	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
812	60.04.29	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except RKOR and TAIW): 40%
821	60.04.3	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
822	60.04.3	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
831	60.04.41	Handicrafts to which this Part applies, as prescribed by by-law		Free	..

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
832	60.04.41	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG, PHIL and TAIW): 40%
841	60.04.49	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
842	60.04.49	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
851	60.04.5	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
852	60.04.5	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
861	60.04.6	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
862	60.04.6	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
871	60.04.7	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
872	60.04.7	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except RKOR): 40%
881	60.04.9	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
882	60.04.9	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
891	60.05.2	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
892	60.05.2	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
901	60.05.31	Handicrafts to which this Part applies, as prescribed by by-law		Free	..

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
902	60.05.31	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG, PHIL and TAIW): 40%
911	60.05.32	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
912	60.05.32	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
921	60.05.33	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
922	60.05.33	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
931	60.05.34	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
932	60.05.34	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
941	60.05.35	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
942	60.05.35	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
952	60.05.35	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
961	60.05.36	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
962	60.05.36	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except RKOR): 40%
971	60.05.37	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
972	60.05.37	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN and HONG): 40%

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
981	60.05.39	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
982	60.05.39	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW):40%
991	60.05.7	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
992	60.05.7	Goods, as prescribed by by-law		40%	NZ: 20% FI: Free DC: 30%
1001	61.01.3	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1002	61.01.3	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
1011	61.01.91	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1012	61.01.91	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG, PHIL and TAIW): 40%
1021	61.01.92	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1022	61.01.92	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1031	61.01.93	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1032	61.01.93	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
1041	61.01.94	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1042	61.01.94	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except RKOR): 40%
1051	61.01.95	Handicrafts to which this Part applies, as prescribed by by-law		Free	..

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
1052	61.01.95	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and RKOR): 40%
1061	61.01.96	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1062	61.01.96	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN and HONG): 40%
1071	61.01.99	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1072	61.01.99	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1081	61.02.3	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1082	61.02.3	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
1091	61.02.91	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1092	61.02.91	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
1101	61.02.92	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1102	61.02.92	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
1111	61.02.93	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1112	61.02.93	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG, PHIL and TAIW): 40%
1121	61.02.94	Handicrafts to which this Part applies, as prescribed by by-law		Free	..

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
1122	61.02.94	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1131	61.02.95	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1132	61.02.95	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except HONG and RKOR): 40%
1141	61.02.96	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1142	61.02.96	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except CHIN and HONG): 40%
1151	61.02.99	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1152	61.02.99	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1161	61.03.21	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1162	61.03.21	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except CHIN and TAIW): 40%
1171	61.03.22	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1172	61.03.22	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1181	61.03.31	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1182	61.03.31	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except CHIN, HONG, PHIL and TAIW): 40%

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
1191	61.03.32	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1192	61.03.32	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1201	61.03.4	Handicrafts to which this Part applies, as prescribed by by-law		Free

..
1202	61.03.4	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1211	61.03.9	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1212	61.03.9	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
1221	61.04.1	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1222	61.04.1	Goods, as prescribed by by-law	50%	NZ: 25% FI: Free DC (except CHIN): 40%
1231	61.04.2	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1232	61.04.2	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except HONG and TAIW): 40%
1241	61.04.31	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1242	61.04.31	Goods, as prescribed by by-law	50%	NZ: 15% FI: Free DC (except CHIN, HONG, PHIL and TAIW): 40%
1251	61.04.39	Handicrafts to which this Part applies, as prescribed by by-law	Free	..

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
1252	61.04.39	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1261	61.04.4	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1262	61.04.4	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except CHIN, HONG and TAIW): 40%
1271	61.04.9	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1272	61.04.9	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except RKOR):40%
1281	61.09.1	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1282	61.09.1	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG and PHIL): 40%
1291	61.09.2	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1292	61.09.2	Goods, as prescribed by by-law		50%	NZ: 15% FI: Free DC (except HONG, PHIL and RKOR): 40%
1301	62.02.2	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1302	62.02.2	Goods, as prescribed by by-law		40%	NZ: 20% FI: Free DC (except HONG): 30%
1311	62.02.52	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1312	62.02.52	Goods, as prescribed by by-law		50%	NZ: 25% FI: Free DC (except CHIN): 40%
1321	62.02.54	Handicrafts to which this Part applies, as prescribed by by-law		Free	..

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
1322	62.02.54	Goods, as prescribed by by-law	50%	NZ: 25% FI: Free DC (except CHIN): 40%
1331	62.02.6	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1332	62.02.6	Goods, as prescribed by by-law	40%	NZ: 20% FI: Free DC: 30%
1341	62.04.2	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law	DC: Free
1351	62.04.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law	DC: Free
1361	62.05	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law	DC: 15%
1372	62.05	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law	DC (except TAIW): 15%
1381	64.01.92	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1382	64.01.92	Goods, as prescribed by by-law	40%	NZ: 15% FI: Free DC (except TAIW): 30%
1391	64.01.93	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1392	64.01.93	Goods, as prescribed by by-law	40%	NZ: 15% FI: Free DC (except BRAZ and CHIN): 30%
1401	64.02.92	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1402	64.02.92	Goods, as prescribed by by-law	40%	NZ: 15% FI: Free DC (except TAIW): 30%
1411	64.02.991	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1412	64.02.991	Goods, as prescribed by by-law	40%	NZ: 15% FI: Free DC (except BRAZ and CHIN): 30%
1421	64.02.999	Handicrafts to which this Part applies, as prescribed by by-law	Free	..
1422	64.02.999	Goods, as prescribed by by-law	40%	NZ: 15% FI: Free DC (except BRAZ and CHIN): 30%
1431	64.03.2	Handicrafts to which this Part applies, as prescribed by by-law	Free	..

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
1432	64.03.2	Goods, as prescribed by by-law		40%	NZ: 15% FI: Free DC (except TAIW): 30%
1441	64.03.3	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1442	64.03.3	Goods, as prescribed by by-law		40%	NZ: 15% FI: Free DC (except BRAZ and CHIN): 30%
1451	64.04.2	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1452	64.04.2	Goods, as prescribed by by-law		40%	NZ: 15% FI: Free DC (except TAIW): 30%
1461	64.04.3	Handicrafts to which this Part applies, as prescribed by by-law		Free	..
1462	64.04.3	Goods, as prescribed by by-law		40%	NZ: 15% FI: Free DC (except BRAZ and CHIN): 30%
1471	64.05	Goods, as prescribed by by-law		40%	NZ: 15% FI: Free DC (except TAIW): 30%
1481	69.10	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC: Free DC: 25%
1891	84.15.29	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law
1901	85.01.2	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC (except TAIW and YUGO):20%
1911	85.01.4	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC: 20%
1921	85.06.2	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC (except TAIW): Free
1931	85.19.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC: 10%
1932	85.19.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC: 15%
1941	85.23.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC: Free
1951	89.01.1	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC (except TAIW): 15%
1961	90.03	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC: 15%
1971	90.09.1	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		DC: 20%

SCHEDULE 4—continued

Column 1	Column 2	Column 3	Column 4	Column 5
Item no.	Tariff Classification	Goods	General rate	Special rate
1981	93.07.1	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC: Free
1991	94.01.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC (except HONG): 20%
1992	94.01.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC (except TAIW): 20%
1993	94.01.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC {except HONG and TAIW): 20%
2001	94.03.9	Goods, the produce or manufacture of a Developing Country, as prescribed by by-law		..	DC (except HONG and TAIW): 20%
2011	94.04.2	Goods, as prescribed by by-law		25%	FI: Free DC (except HONG and TAIW): 20%

SCHEDULE 5 Section 20

RATES OF DUTY APPLYING IN RELATION TO NEW ZEALAND

Column 1	Column 2	Column 3	Column 4
Item no.	Tariff Classification	Goods	Rate
1	22.03.1	Goods to which the tariff classification specified in column 2 of this item applies		$0.52/L
2	22.08.9	Goods to which the tariff classification specified in column 2 of this item applies		$19.25/L of alcohol
3	22.09.21	Goods to which the tariff classification specified in column 2 of this item applies		$16/L of alcohol
4	22.09.29	Goods to which the tariff classification specified in column 2 of this item applies		$16/L of alcohol
5	22.09.91	Goods to which the tariff classification specified in column 2 of this item applies		$18.75/L of alcohol
6	22.09.99	Goods to which the tariff classification specified in column 2 of this item applies		$18.75/L of alcohol
7	24.02.1	Goods to which the tariff classification specified in column 2 of this item applies		$27/kg
8	24.02.2	Goods to which the tariff classification specified in column 2 of this item applies		$25/kg
9	24.02.91	Goods to which the tariff classification specified in column 2 of this item applies		$14.25/kg
10	24.02.99	Goods to which the tariff classification specified in column 2 of this item applies		$14.01/kg
11	27.10.21	Goods to which the tariff classification specified in column 2 of this item applies		$0.0419/L
12	27.10.22	Goods to which the tariff classification specified in column 2 of this item applies		$0.05155/L
13	27.10.31	Goods to which the tariff classification specified in column 2 of this item applies		$0.04555/L
14	27.10.32	Goods to which the tariff classification specified in column 2 of this item applies		$0.05155/L
15	48.10.9	Goods to which the tariff classification specified in column 2 of this item applies		$0.25/1000 tubes
16	97.04.11	Goods to which the tariff classification specified in column 2 of this item applies		$1.50/doz packs
17	97.04.19	Goods to which the tariff classification specified in column 2 of this item applies		$0.333/gross of cards

SCHEDULE 6 Section 32

REPEALED ACTS

Customs Tariff 1966

Customs Tariff (No. 2) 1966

Customs Tariff (No. 3) 1966

Customs Tariff 1967

Customs Tariff (No. 2) 1967

Customs Tariff (No. 3) 1967

Customs Tariff (No. 4) 1967

Customs Tariff (No. 5) 1967

Customs Tariff 1 968

CustomsTariff (No. 2) 1968

Customs Tariff 1969

Customs Tariff (No. 2) 1969

Customs Tariff 1970

Customs Tariff (No. 2) 1970

Customs Tariff 1971

Customs Tariff (No. 2) 1971

Customs Tariff (No. 3) 1971

Customs Tariff 1972

Customs Tariff (No. 2) 1972

Customs Tariff (No. 3) 1972

Customs Tariff (No. 4) 1972

Customs Tariff (No. 5) 1972

Customs Tariff 1973

Customs Tariff (No. 2) 1973

Customs Tariff 1974

Customs Tariff (No. 2) 1974

Customs Tariff Amendment Act 1976

Customs Tariff Amendment Act (No. 2) 1976

Customs Tariff Amendment Act 1977

Customs Tariff Amendment Act 1978

Customs Tariff Amendment Act (No. 2) 1978

Customs Tariff Amendment Act (No. 3) 1978

Customs Tariff Amendment Act (No. 4) 1978

Customs Tariff Amendment Act 1979

Customs Tariff Amendment Act (No. 2) 1979

Customs Tariff Amendment Act (No. 3) 1979

Customs Tariff Amendment Act (No. 4) 1979

Customs Tariff Amendment Act 1980

Customs Tariff Amendment Act (No. 2) 1980

Customs Tariff Amendment Act 1981

Customs Tariff Amendment Act 1982

Customs Tariff Amendment (Off-shore Installations) Act