Customs Tariff (No. 4) 1972 (Cth)

Customs Tariff (No. 4)

No. 135 of 1972

An Act relating to Duties of Customs.

[Assented to 2 November 1972]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Customs Tariff (No. 4) 1972.

(2.) The Customs Tariff 1966–1971, as amended by the Customs Tariff 1972 and by the Customs Tariff (No. 2) 1972, is in this Act referred to as the Principal Act.

Commencement.

2. Except as otherwise provided, this Act shall be deemed to have come into operation on the first day of July, One thousand nine hundred and seventy-two.

Amendments of Customs Tariff (No. 3) 1972.

3.—(1.) Section 1 of the Customs Tariff (No. 3) 1972 is amended by omitting sub-section (2.) and inserting in its stead the following sub-section:—

“(2.) The Customs Tariff 1966–1971, as amended by the Customs Tariff 1972, by the Customs Tariff (No. 2) 1972 and by the Customs Tariff (No. 4) 1972, is in this Act referred to as the Principal Act.”.

(2.) This section shall be deemed to have come into operation on the day on which the Customs Tariff (No. 3) 1972 received the Royal Assent.

Amendments having effect from 1 July, 1972.

4.—(1.) Section 6 of the Principal Act is amended by inserting in sub-section (1.), after the definition of “less developed country”, the following definition:—

“‘pack’, in relation to goods, means the smallest saleable unit in which the goods are put up;”.

(2.) After section 6 of the Principal Act, insert the following section:—

Measurement of alcohol.

“6a. 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 twenty degrees Celsius; 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 twenty degrees Celsius and in vacuum, the specific gravity of ethyl alcohol in relation to water is 0.79067.”.

(3.) Section 17a of the Principal Act is amended by omitting sub-section (3.) and inserting in its stead the following sub-section:—

“(3.) The Parts of the Fifth Schedule respectively apply as follows:—

(a) Part I. applies in relation to Canada;
(b) Part II. applies in relation to Sri Lanka (formerly Ceylon);
(c) Part III. applies in relation to Malawi and in relation to Zambia;
(d) Part IV. applies in relation to Malta;
(e) Part V. applies in relation to New Zealand;
(f) Part VI. applies in relation to the Territory of Papua and in relation to the Territory of New Guinea;
(g) Part VII. applies in relation to Fiji; and
(h)Part VIII. applies in relation to each country that is a declared preference country.”.

(4.) The Principal Act is amended as set out in the First Schedule to this Act.

Amendments having effect from 3 July, 1972.

5.—(1.) Section 17a of the Principal Act is amended by adding at the end thereof the following sub-section:—

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

(a)that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-four, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-quarter;
(b)that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-six, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by one-half;
(c) that rate of duty shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and seventy-eight, and before the date specified in the next succeeding paragraph, be read as a reference to that rate reduced by three-quarters; and
there shall, in respect of goods entered for home consumption on or after the first day of July, One thousand nine hundred and eighty, be deemed to be substituted for that rate of duty the word ‘Free’.”.

(2.) The Principal Act, as amended in accordance with the last preceding section, is amended as set out in the Second Schedule to this Act.

(3.) This section shall be deemed to have come into operation on the third day of July, One thousand nine hundred and seventy-two.

Amendments having effect from 31 July 1972.

6.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Third Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the thirty-first day of July, One thousand nine hundred and seventy-two.

Amendments having effect from 16 August, 1972.

7.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Fourth Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the sixteenth day of August, One thousand nine hundred and seventy-two.

Amendments having effect from 18 August, 1972.

8.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Fifth Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the eighteenth day of August, One thousand nine hundred and seventy-two.

Amendments having effect from 1 September, 1972.

9.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Sixth Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the first day of September, One thousand nine hundred and seventy-two.

Amendments having effect from 21 September, 1972.

10.—(1.) The Principal Act, as amended in accordance with the preceding sections of this Act, is amended as set out in the Seventh Schedule to this Act.

(2.) This section shall be deemed to have come into operation on the twenty-first day of September, One thousand nine hundred and seventy-two.

THE SCHEDULES

FIRST SCHEDULE Section 4(4.).

Amendments of the Principal Act

SUBSTITUTION OF THE FIRST SCHEDULE

Omit the First Schedule, insert the following Schedule:—

“FIRST SCHEDULE Sections 14, 16, 17, etc.

PART I.

Rules for the Interpretation of the First Schedule.

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

(2.) For the purpose of ascertaining whether goods fall within an item, sub-item, paragraph or sub-paragraph or whether an item, sub-item, paragraph or sub-paragraph applies to goods, regard shall, subject to sub-rule (3.) of this rule, 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 of these Rules.

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

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

(4.) For the purpose of ascertaining whether 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 of these Rules.

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

(a) If one of the items, sub-items, paragraphs or sub-paragraphs, as the case may be, provides a more specific description of the goods than any other of the items, sub-items, paragraphs or sub-paragraphs, that first-mentioned item, sub-item, paragraph or sub-paragraph, as the case may be, applies to the goods.
(b) If—
(i) the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a) of this sub-rule;
(ii) the goods are mixtures or composite goods that consist of different materials or are made up of different components; and
(iii) one material or component gives to the goods their essential character,
the goods shall be taken to consist of that material or component.
(c) If the item, sub-item, paragraph or sub-paragraph that applies to the goods cannot be ascertained in accordance with paragraph (a) or paragraph (b) of this sub-rule, the item, sub-item, paragraph or sub-paragraph, as the case may be, that applies to the goods is that under which the greatest amount of duty is payable in respect of the goods or, if there are two or more items, sub-items, paragraphs or sub-paragraphs under which the greatest amount of duty is payable, that one of those items, sub-items, paragraphs or sub-paragraphs that occurs last in Part II. of this Schedule.
(2.) Where
(a) for any reason, goods fall within two or more sub-items of an item, two or more paragraphs of a sub-item or two or more sub-paragraphs of a paragraph; and
(b) there is included in the sub-items, paragraphs or sub-paragraphs within which the goods fall any by-law sub-item, by-law paragraph or by-law sub-paragraph,

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

First Schedule—continued

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

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

PART II.

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

DIVISION I.

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter

1—Live Animals.
2—Meat and Edible Meat Offals.
3—Fish, Crustaceans and Molluscs.
4—Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included.
5—Products of Animal Origin, Not Elsewhere Specified or Included.

DIVISION II.

VEGETABLE PRODUCTS

6—Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage.
7—Edible Vegetables and Certain Roots and Tubers.
8—Edible Fruits and Nuts; Peel of Melons or Citrus Fruits.
9—Coffee, Tea, Maté and Spices.
10—Cereals.
11—Products of the Milling Industry; Malt and Starches; Gluten; Inulin.
12—Oil Seeds and Oleaginous Fruit; Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder.
13—Raw Vegetable Materials of a Kind Suitable for Use in Dyeing or in Tanning; Lacs; Gums, Resins and Other Vegetable Saps and Extracts.
14—Vegetable Plaiting and Carving Materials; Vegetable Products, Not Elsewhere Specified or Included.

DIVISION III.

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

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

DIVISION IV.

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

16—Preparations of Meat, Fish, Crustaceans or Molluscs.
17—Sugars and Sugar Confectionery.
18—Cocoa and Cocoa Preparations.
19—Preparations of Cereals, Flour or Starch; Pastrycooks’ Products.
20—Preparations of Vegetables, Fruit or Other Parts of Plants.
21—Miscellaneous Edible Preparations.
22—Beverages, Spirits and Vinegar.
23—Residues and Waste from the Food Industries; Prepared Animal Fodder.
24—Tobacco.

DIVISION V.

MINERAL PRODUCTS

25—Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement.
26—Metallic Ores, Slag and Ash.
27—Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes.

DIVISION VI.

PRODUCTS OF THE CHEMICAL INDUSTRY AND ALLIED INDUSTRIES

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

First Schedule—continued

Chapter

31—Fertilisers.
32—Tanning and Dyeing Extracts; Tannins and their Derivatives; Dyes, Colours, Paints and Varnishes;. Putty, Fillers and Stoppings; Inks.
33—Essential Oils and Resinoids; Perfumery, Cosmetics and Toilet Preparations.
34—Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing and Scouring Preparations, Candles and Similar Articles, Modelling Pastes and “Dental Waxes”.
35—Albuminoidal Substances; Glues.
36—Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
37—Photographic and Cinematographic Goods.
38—Miscellaneous Chemical Products.

DIVISION VII.

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

39—Artificial Resins and Plastic Materials, Cellulose Esters and Ethers; Articles thereof.
40—Rubber, Synthetic Rubbers, Factice, and Articles thereof.

DIVISION VIII.

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

41—Raw Hides and Skins (Other than Furskins) and Leather.
42—Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut).
43—Furskins and Artificial Fur; Manufactures thereof.

DIVISION IX.

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

44—Wood and Articles of Wood; Wood Charcoal.
45—Cork and Articles of Cork.
46—Manufactures of Straw, of Esparto and of Other Plaiting Materials; Basketware and Wickerwork.

DIVISION X.

PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD AND ARTICLES THEREOF

47—Paper-making Material.
48—Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard.
49—Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans.

DIVISION XI.

TEXTILES AND TEXTILE ARTICLES

50—Silk and Waste Silk.
51—Continuous Man-Made Fibres.
52—Metallised Textiles.
53—Wool and Other Animal Hair.
54—Flax and Ramie.
55—Cotton.
56—Discontinuous Man-Made Fibres.
57—Other Vegetable Textile Materials; Paper Yarn and Woven Fabrics of Paper Yarn.
58—Carpets, Mats, Matting and Tapestries; Pile and Chenille Fabrics; Narrow Fabrics; Trimmings; Tulle and Other Net Fabrics; Lace; Embroidery.

First Schedule—continued

Chapter

59—Wadding and Felt; Twine, Cordage, Ropes and Cables; Special Fabrics; Impregnated and Coated Fabrics; Textile Articles of a Kind Suitable for Industrial Use.
60—Knitted and Crocheted Goods.
61—Articles of Apparel and Clothing Accessories of Textile Fabric, other than Knitted or Crocheted Goods.
62—Other Made Up Textile Articles.
63—Old Clothing and Other Textile Articles; Rags.

DIVISION XII.

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

64—Footwear, Gaiters and the Like; Parts for Such Articles.
65—Headgear and Parts therefor.
66—Umbrellas, Sunshades, Walking-sticks, Whips, Riding-crops, and Parts therefor.
67—Prepared Feathers and Down and Articles made of Feathers or of Down; Artificial Flowers; Articles of Human Hair; Fans.

DIVISION XIII.

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

68—Articles of Stone, of Plaster, of Cement, of Asbestos, of Mica and of Similar Materials.
69—Ceramic Products.
70—Glass and Glassware.

DIVISION XIV.

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

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

DIVISION XV.

BASE METALS AND ARTICLES OF BASE METAL

73—Iron and Steel and Articles thereof.
74—Copper and Articles thereof.
75—Nickel and Articles thereof.
76—Aluminium and Articles thereof.
77—Magnesium and Beryllium, and Articles thereof.
78—Lead and Articles thereof.
79—Zinc and Articles thereof.
80—Tin and Articles thereof.
81—Other Base Metals Employed in Metallurgy and Articles thereof.
82—Tools, Implements, Cutlery, Spoons and Forks, of Base Metal; Parts therefor.
83—Miscellaneous Articles of Base Metal.

DIVISION XVI.

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREFOR

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

DIVISION XVII.

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

86—Railway and Tramway Locomotives, Rolling-stock and Parts therefor; Railway and Tramway Track Fixtures and Fittings; Traffic-Signalling Equipment of All Kinds (Not Electrically Powered).
87—Vehicles, Other Than Railway or Tramway Rolling Stock, and Parts therefor.
88—Aircraft and Parts therefor; Parachutes; Catapults and Similar Aircraft Launching Gear; Ground Flying Trainers.
89—Ships, Boats and Floating Structures.

First Schedule—continued

DIVISION XVIII.

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

90—Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical and Surgical Instruments and Apparatus; Parts therefor.
91—Clocks and Watches and Parts therefor.
92—Musical Instruments; Sound Recorders and Reproducers; Television Image and Sound Recorders and Reproducers, Magnetic; Parts and Accessories for Such Articles.

DIVISION XIX.

ARMS AND AMMUNITION; PARTS THEREFOR

93—Arms and Ammunition; Parts therefor.

DIVISION XX.

MISCELLANEOUS MANUFACTURED ARTICLES
94—Furniture and Parts therefor; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings.
95—Articles and Manufactures of Carving or Moulding Material.
96—Brooms, Brushes, Feather Dusters, Powder-Puffs and Sieves.
97—Toys, Games and Sports Requisites; Parts therefor.
98—Miscellaneous Manufactured Articles.

DIVISION XXI.

WORKS OF ART, COLLECTORS’ PIECES, AND ANTIQUES

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

First Schedule—continued

Descriptions of Goods and Rates of Duty

DIVISION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1—Live Animals

Notes

1. A reference in this Chapter to “live animals” includes all live animals other than—
(a) fish, crustaceans and molluscs falling within item 03.01 or 03.03;
(b) goods falling within item 30.02; or
(c) animals falling within item 97.08.
2.A reference in this Chapter to a particular genus or species of animals shall be read as including a reference to the young of that genus or species.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
01.01	* Live horses, asses, mules and hinnies..........................	Free	Free
01.02	* Live animals of the bovine species..............................	Free	Free
01.03	* Live swine.................................................................	Free	Free
01.04	* Live sheep and goats..................................................	Free	Free
01.05	* Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls	Free	Free
01.06	* Other live animals......................................................	Free	Free

First Schedule—continued

Chapter 2—Meat and Edible Meat Offals

note

The following goods do not fall within this Chapter:—

(a) goods of a kind described in item 02.01, 02.02, 02.03, 02.04 or 02.06 that are unfit or unsuitable for human consumption;
(b) goods falling within item 05.04;
(c) animal blood falling within item 05.15;
(d) animal fat (other than goods falling within item 02.05) falling within an item in Chapter 15.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
02.01	* Meat and edible offals of animals falling within item 01.01, 01.02, 01.03 or 01.04, fresh, chilled or frozen	$0.055 per kg	$0.055 per kg
02.02	* Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible offals thereof (except liver), fresh, chilled or frozen	10%, and $0.055 per kg	5%, and $0.026 per kg
02.03	* Poultry liver, fresh, chilled, frozen, salted or in brine..	27½%	17½%
02.04	* Other meat and edible meat offals, fresh, chilled or frozen....................................................................	$0.055 per kg	$0.026 per kg.
02.05	* Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh, chilled, frozen, salted, in brine, dried or smoked	Free	Free
02.06	* Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked	$0.046 per kg	$0.046 per kg

First Schedule—continued

Chapter 3—Fish, Crustaceans and Molluscs

Note

The following goods do not fall within this Chapter:—

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

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
03.01	* Fish, fresh (live or dead), chilled or frozen:
03.01.1	- Live...........................................................................	Free	Free
03.01.2	- Trout, dead, as follows:— (a) brown trout (that is to say, Salmo trutta); (b) brook trout (that is to say, Salvelinus fontinalis); (c) rainbow trout (that is to say, Salmo gairdnerit)	$0.22 per kg	$0.22 per kg
03.01.9	- Other.........................................................................	$0.017 per kg	$0.017 per kg
03.02	* Fish, dried, salted or in brine; smoked fish, whether or not cooked before or after the smoking process:
03.02.1	- Packed in air-tight cans, bottles, jars or similar containers	Free	Free
03.02.9	- Other.........................................................................	$0.008 per kg	$0.008 per kg
03.03	* Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water:
03.03.1	- Shrimps and prawns, not being dried, salted or in brine; shrimp and prawn meat, fresh, chilled or frozen	$0.22 per kg	$0.22 per kg
03.03.9	- Other.........................................................................	$0.018 per kg	$0.018 per kg

First Schedule—continued

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

Notes

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

2. For the purposes of item 04.02—

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

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
04.01	* Milk and cream, fresh, not concentrated or sweetened..	$0.046 per kg	$0.026 per kg
04.02	* Milk and cream, preserved, concentrated or sweetened	$0.073 per kg	$0.042 per kg
04.03	* Butter......................................................................	$0.128 per kg	$0.11 per kg
04.04	* Cheese and curd:
04.04.1	- Cheese having the eye formation characteristic of the Swiss or Emmenthaler type; cheese of the Gruyere or Emmenthaler processed type in packs not exceeding 284 grams	$0.11 per kg	$0.11 per kg
04.04.9	- Other.....................................................................	$0.128 per kg	$0.11 per kg
04.05	* Birds’ eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not	$0.165 per kg	$0.165 per kg
04.06	* Natural honey..........................................................	$0.037 per kg	$0.02 per kg
04.07	* Edible products of animal origin, not falling within any other item	Free	Free

First Schedule—continued

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

Notes

1. The following goods do not fall within this Chapter:—
(a) edible products (other than guts, bladders or stomachs of animals, whether whole or in pieces, or animal blood, whether liquid or dried);
(b) hides and skins including furskins (other than goods of a kind described in item 05.05, 05.06 or 05.07);
(c) animal textile materials (other than horsehair or horsehair waste) falling within an item in Division XI;
(d) goods falling within item 96.03.
2. For the purposes of item 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	Preferential Rate
05.01	* Human hair, unworked, whether or not washed or scoured; waste of human hair	Free	Free
05.02	* Pigs’, hogs’ and boars’ bristles or hair; badger hair and other hair for making brushes; waste of such bristles and hair:
05.02.1	- Hair, curled, of a kind commonly used for upholstery purposes; brushmakers’ mixtures	35%	17½%
05.02.9	- Other.....................................................................	Free	Free
05.03	* Horsehair and horsehair waste, whether or not put up on a layer or between two layers of other material:
05.03.1	- Hair, curled, of a kind commonly used for upholstery purposes; brushmakers’ mixtures or drafts	35%	17½%
05.03.9	- Other.....................................................................	Free	Free
05.04	* Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof	Free	Free
05.05	* Fish waste................................................................	Free	Free
05.06	* Sinews and tendons; parings, and similar waste, of raw hides or skins	Free	Free
05.07	* 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	Free	Free
05.08	* Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products	Free	Free
05.09	* Horns, antlers, hooves, nails, claws and beaks of animals, unworked or simply prepared (but not cut to shape), and waste and powder of these products; whalebone and the like, unworked or simply prepared (but not cut to shape), and hair and waste of these products	Free	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
05. 10	* Ivory, unworked or simply prepared (but not cut to shape); powder and waste of ivory	Free	Free
05.11	* Tortoise-shell (shells and scales), unworked or simply prepared (but not cut to shape); claws and waste of tortoise-shell	Free	Free
05.12	* Coral and similar substances, unworked or simply prepared (but not otherwise worked); shells, unworked or simply prepared (but not cut to shape); powder and waste of shells	Free	Free
05.13	* Natural sponges........................................................	12½%	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	Free	Free
05.15	* Animal products not falling within any other item; dead animals unfit for human consumption	Free	Free

First Schedule—continued

DIVISION II.

VEGETABLE PRODUCTS

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

Notes

1.—(1.) Goods do not fall within an item in this Chapter unless they are goods (including live trees and seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use.
(2.) Goods falling within an item in Chapter 7 do not fall within this Chapter.
2. A reference in item 06.03 or 06.04 to goods of any kind shall be read as including a reference to bouquets, floral baskets, wreaths and similar articles made of goods of that kind.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
06.01	* Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower	Free	Free
06.02	* Other live plants, including trees, shrubs, bushes, roots, cuttings and slips	Free	Free
06.03	* Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	Free	Free
06.04	* Foliage, branches and other parts (other than 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	Free	Free

First Schedule—continued

Chapter 7—Edible Vegetables and Certain Roots and Tubers

Notes

1. Subject to the next succeeding note, in items 07.01, 07.02, 07.03 and 07.04, “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. The following goods do not fall within this Chapter:—
(a) ground sweet peppers falling within item 09.04;
(b) goods falling within item 11.03 or 11.05.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
07.01	* Vegetables, fresh or chilled:
07.01.1	- Onions....................................................................	$32.48 per t, less 1% for each $1 by which the FOB price exceeds $53 per t	$28.54 per t, less 1% for each $1 by which the FOB price exceeds $53 per t
07.01.2	- Potatoes..................................................................	$4.92 per t	$3.69 per t
07.01.3	- Mushrooms.............................................................	35%	35%
07.01.9	- Other.......................................................................	$0.004 per kg	$0.002 per kg
07.02	* Vegetables (whether or not cooked), preserved by freezing:
07.02.1	- Beans and peas........................................................	$0.276 per kg, less 66⅔% of the FOB price	$0.276 per kg, less 66⅔% of the FOB price
07.02.9	- Other.......................................................................	$0.004 per kg	$0.002 per kg
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	- Olives and capers in packs exceeding 4.6 litres..........	$0.033 per l	$0.025 per l
07.03.9	- Other.......................................................................	$0.071 per l	$0.049 per l
07.04	* Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared:
07.04.1	- Tomatoes................................................................	$1.41 per kg	$0.77 per kg
07.04.2	- Herbs, put up for household use................................	30%	12½%
07.04.3	- Other herbs; mushrooms..........................................	Free	Free
07.04.9	- Other.......................................................................	$0.55 per kg	$0.33 per kg
07.05	* Dried leguminous vegetables, shelled, whether or not skinned or split:
07.05.1	- Beans of the species Phaseolus vulgaris:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
07.05.11	- - For cultivation.......................................................	$0.11 per kg	$0.11 per kg
07.05.19	- - Other.....................................................................	35%	35%
07.05.2	- Beans (other than beans to which sub-item 07.05.1 applies) and peas, pricked, slit or subjected to any similar process designed to facilitate dehydration and subsequent hydration	$0.55 per kg	$0.33 per kg
07.05.3	- Peas, split................................................................	$0.013 per kg	$0.007 per kg
07.05.4	- Lentils, split.............................................................	$0.004 per kg	$0.004 per kg
07.05.9	- Other.......................................................................	$0.002 per kg	$0.002 per kg
07.06	* Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith	$0.004 per kg	$0.002 per kg

First Schedule—continued

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

Notes

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

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

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
08.01	* Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mangoes, guavas and mangosteens, fresh or dried, shelled or not:
08.01.1	- Dates......................................................................	$0.055 per kg	$0.055 per kg
08.01.2	- Bananas; pineapples; mangoes; guavas; avocados; mangosteens	$0.013 per kg	$0.004 per kg
08.01.3	- Coconuts, whole......................................................	Free	Free
08.01.4	- Other coconuts........................................................	$0.037 per kg	$0.037 per kg
08.01.5	- Brazil nuts; cashew nuts in the shell.........................	$0.055 per kg	$0.055 per kg
08.01.6	- Cashew nuts not in the shell.....................................	$0.081 per kg	$0.055 per kg
08.02	* Citrus fruits, fresh or dried.........................................	$0.018 per kg	$0.007 per kg
08.03	* Figs, fresh or dried....................................................	$0.081 per kg	$0.081 per kg
08.04	* Grapes, fresh or dried................................................	$0.11 per kg	$0.082 per kg
08.05	* Nuts not falling within item 08.01, fresh or dried, shelled or not:
08.05.1	- Walnuts:
08.05.11	- - In the shell............................................................	$0.037 per kg	$0.026 per kg
08.05.19	- - Other....................................................................	$0.072 per kg	$0.055 per kg
08.05.2	- Almonds.................................................................	15%	15%
08.05.9	- Other:
08.05.91	- - In the shell............................................................	$0.055 per kg	$0.026 per kg
08.05.99	- - Other....................................................................	$0.11 per kg	$0.055 per kg
08.06	* Apples, pears and quinces, fresh.................................	$0.013 per kg	$0.004 per kg
08.07	* Stone fruit, fresh.......................................................	$0.013 per kg	$0.004 per kg
08.08	* Berries, fresh:
08.08.1	- Pulped....................................................................	$0.137 per l	$0.073 per l
08.08.9	- Other......................................................................	$0.013 per kg	$0.004 per kg
08.09	* Other fruit, fresh:
08.09.1	- Passionfruit pulp.....................................................	$0.25 per l	$0.20 per l

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
08.09.9	- Other......................................................................	$0.013 per kg	$0.004 per kg
08.10	* Fruit (whether or not cooked), preserved by freezing, not containing added sugar:
08.10.1	- Passionfruit pulp.....................................................	$0.25 per l	$0.20 per l
08.10.2	- Pulp, not being goods falling within the last preceding sub-item	$0.137 per l	$0.073 per l
08.10.9	- Other......................................................................	$0.013 per kg	$0.004 per kg
08.11	* Fruit provisionally preserved by sulphur dioxide gas, in brine, in sulphur water, in other preservative solutions or in any other manner, but unsuitable in that state for immediate consumption:
08.11.1	- Passionfruit pulp.....................................................	$0.25 per l	$0.20 per l
08.11.2	- Cherries:.................................................................
08.11.21	- - As prescribed by by-law........................................	Free	Free
08.11.29	- - Other....................................................................	A temporary duty of $0.13 per kg; from and including the date after the date on which the temporary rate ceases to operate—Free	A temporary duty of $0.13 per kg; from and including the date after the date on which the temporary rate ceases to operate—Free
08.11.9	- Other......................................................................	$0.093 per l	$0.049 per l
08.12	* Fruit, dried, not falling within item 08.01, 08.02, 08.03, 08.04 or 08.05

$0.11 per kg	$0.082 per kg
08.13	* Peel of melons and citrus fruits, fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions	$0.11 per kg	$0.082 per kg

First Schedule—continued

Chapter 9—Coffee, Tea, Maté and Spices

Notes

1.—(1.) Where a mixture of goods contains only goods that fall within one or more of items 09.04 to 09.10 (inclusive)—
(a) if the mixture consists of goods falling within the same item—the mixture falls within that item; or
(b) in any other case—the mixture falls within item 09.10.
(2.) For the purposes of this note, the presence, in a mixture of goods, of goods falling within an item other than one of the above-mentioned items shall be disregarded if the removal of the goods from the mixture would leave the essential character of the mixture unchanged.

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

(a) unground sweet peppers, falling within an item in Chapter 7;
(b) goods falling within item 12.07;
(c) mixtures containing goods falling within an item referred to in the last preceding note and other goods—
(i) not falling within such an item; and
(ii) the removal of which from the mixture would change the essential character of the mixture;
(d) mixed condiments and mixed seasonings falling within item 21.04.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential 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	- Raw coffee, including such coffee simply kiln dried:
09.01.11	- - As prescribed by by-law...........................................	Free	Free
09.01.19	- - Other.......................................................................	$0.093 per kg	$0.093 per kg
09.01.9	- Other.........................................................................	$0.165 per kg	$0.165 per kg
09.02	* Tea:
09.02.1	- In packs of a weight not exceeding 10 kilograms..........	$0.037 per kg	$0.037 per kg
09.02.9	- Other.........................................................................	Free	Free
09.03	* Maté...........................................................................	Free	Free
09.04	* Pepper of the genus Piper; pimento of the genus Capsicum or the genus Pimenta:
09.04.1	- Ground......................................................................	$0.073 per kg	$0.055 per kg
09.04.9	- Other.........................................................................	10%	Free
09.05	* Vanilla........................................................................	12½%	Free
09.06	* Cinnamon and cinnamon-tree flowers...........................	12½%	Free
09.07	* Cloves (whole fruit, cloves and stems)..........................	10%	Free
09.08	* Nutmeg, mace and cardamoms.....................................	10%	Free
09.09	* Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper	Free	Free
09.10	* Thyme, saffron and bay leaves; other spices:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
09.10.1	- Green ginger, not in liquid........................................	$0.073 per kg, and 10%	$0.073 per kg
09.10.2	- Dry ginger, unground, as prescribed by by-law...........	12½%	Free
09.10.3	- Dry ginger, unground, not being goods falling within a preceding sub-item of this item	$0.77 per kg, less62½%; or, if higher, 12½%	$0.77 per kg, less 75%
09.10.4	- Ginger, in packs, in liquid.........................................	$0.386 per kg, calculated by reference to the total weight of contents, less 50%	$0.386 per kg, calculated by reference to the total weight of contents, less 50%
09.10.5	- Ginger, not being goods falling within a preceding sub-item of this item	$0.77 per kg, less 62½%; or, if higher, $0.018 per kg	$0.754 per kg, less 67½%
09.10.6	- Curry paste or powder..............................................	$0.055 per kg	$0.042 per kg
09.10.9	- Other:
09.10.91	- - Ground..................................................................	$0.073 per kg	$0.055 per kg
09.10.99	- - Other.....................................................................	Free	Free

First Schedule—continued

Chapter 10—Cereals

Notes

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

2. In this Chapter, “rice” means—

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

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
10.01	* Wheat and maslin....................................................	$0.004 per kg	Free
10.02	* Rye.........................................................................	$0.003 per kg	$0.002 per kg
10.03	* Barley.....................................................................	$0.004 per kg	$0.003 per kg
10.04	* Oats.........................................................................	$0.003 per kg	$0.002 per kg
10.05	* Maize......................................................................	$0.008 per kg, and 10%	$0.004 per kg, and 5%
10.06	* Rice.........................................................................	$0.028 per kg	$0.021 per kg
10.07	* Buckwheat, millet, canary seed and grain sorghum; other cereals	Free	Free

First Schedule—continued

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

Notes

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

(a) roasted malt put up as a coffee substitute falling within item 09.01 or 21.01;
(b) flours and meal prepared for use as infants’ food or for dietetic or culinary purposes falling within item 19.02;
(c) goods falling within item 19.05;
(d) goods falling within an item in Chapter 30;
(e) starches having the character of goods falling within item 33.06.
2.—(1.) Goods produced from the milling of a cereal of a kind specified hereunder do not fall within this Chapter unless—
(a)the starch content of the dry product, determined by the modified Ewers polarimetric method, exceeds 45 per centum by weight of the dry product; and
(b) the ash content of the dry product does not exceed such percentage by weight of the dry product (excluding the weight of any added minerals) as is specified hereunder in relation to the cereal.

Ash
Cereal	Content
Wheat.......................................	2.5%
Rye...........................................	2.5%
Barley.......................................	3.0%
Oats..........................................	5.0%
Maize........................................	2.0%
Sorghum...................................	2.0%
Rice..........................................	1.6%
Buckwheat................................	4.0%

(2.) Flour made from a cereal of a kind specified in the last preceding sub-note does not fall within item 11.01 unless—
(a)in the case of flour made from maize or sorghum—not less than 90 per centum by weight of the flour is capable of passing through a silk gauze, or man-made textile sieve, having an aperture size of 500 microns; and
(b)in any other case—not less than 80 per centum by weight of the flour is capable of passing through a silk gauze, or man-made textile sieve, having an aperture size of 315 microns.
(3.) Goods which comply with sub-note (1.) above but to which sub-note (2.) does not apply, fall within item 11.02.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
11.01	* Cereal flours.............................................................	$0.028 per kg	$0.021 per kg
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 husked, glazed, polished or broken rice; germ of cereals, whole, rolled, flaked or ground	$0.014 per kg	$0.007 per kg
11.03	* Flours of the leguminous vegetables falling within item 07.05	$0.014 per kg	$0.007 per kg
11.04	* Flours of fruits falling within an item in Chapter 8.......	$0.11 per kg	$0.08 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
11.05	* Flour, meal and flakes of potato..................................	$0.55 per kg	$0.33 per kg
11.06	* Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within item 07.06	Free	Free
11.07	* Malt, roasted or not...................................................	$0.015 per kg	$0.009 per kg
11.08	* Starches; inulin:
11.08.1	- Potato starch............................................................	Free	Free
11.08.2	- Maize starch............................................................	$0.03 per kg	$0.02 per kg
11.08.9	- Other.......................................................................	$0.055 per kg	$0.026 per kg
11.09	* Wheat gluten, whether or not dried.............................	Free	Free

First Schedule—continued

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

Notes

1. In item 12.01, “oil seeds and oleaginous fruit” includes ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra, but does not include olives or goods falling within item 08.01.
2.—(1.) In item 12.03, “seeds” includes beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and seeds of lupines, not being goods referred to in the next succeeding sub-note.
(2.) Goods do not fall within item 12.03 if they fall within an item in Chapter 7, 9 or 10 or item 12.01 or 12.07.
3.—(1.) In item 12.07, “plants” includes basil, borage, hyssop, any species of mint, rosemary, rue, sage, wormwood and any part of those plants, not being goods referred to in the next succeeding sub-note.
(2.) The following goods do not fall within item 12.07:—
(a) goods falling within item 12.01;
(b) goods falling within an item in Chapter 30;
(c) goods falling within an item in Chapter 33;
(d) goods falling within item 38.11.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
12.01	* Oil seeds and oleaginous fruit, whole or broken:
12.01.1	- Ground-nuts (peanuts) and ground-nut kernels.............	$0.148 per kg	$0.093 per kg
12.01.9	- Other.........................................................................	Free	Free
12.02	* Flours (other than mustard flour), and meals, of oil seeds or oleaginous fruit, non-defatted	Free	Free
12.03	* Seeds, fruit and spores, of a kind used for sowing:
12.03.1	- Put up for retail sale...................................................	30%	12½%
12.03.9	- Other.........................................................................	Free	Free
12.04	* Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane	Free	Free
12.05	* Chicory roots, fresh or dried, whole or cut, unroasted	$0.093 per kg	$0.093 per kg
12.06	* Hop cones and lupulin	$0.22 per kg	$0.082 per kg
12.07	* Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants, being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered:
12.07.1	- Liquorice root in its natural state or decorticated; dried herbs, non-medicinal; derris, lonchocarpus and other rotenone-bearing roots in natural or powdered form, not put up for retail sale; buchu leaves, not cut, crushed or powdered, not put up for retail sale	Free	Free
12.07.9	- Other:
12.07.91	- - Put up for retail sale.................................................	22½%	10%
12.07.99	- - Other.......................................................................	7½%	Free

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
12.08	* Locust beans, fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food, not falling within any other item	Free	Free
12.09	* Cereal straw and husks, unprepared, or chopped but not otherwise prepared	Free	Free
12.10	* Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products	Free	Free

First Schedule—continued

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

Notes

1. Subject to the next succeeding note, in item 13.03, “vegetable saps and extracts” includes liquorice extract, extract of pyrethrum, extract of hops, extract of aloes and opium.

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

(a) liquorice extract that contains more than 10 per centum by weight of sucrose or is put up as confectionery falling within item 17.04;
(b) goods falling within item 19.01;
(c) goods falling within item 21.02;
(d)alcoholic saps or extracts constituting beverages, and compound alcoholic preparations (known as concentrated extracts) for the manufacture of beverages, being saps, extracts or preparations falling within an item in Chapter 22;
(e) goods falling within item 29.13 or 29.41;
(f)goods falling within item 30.03 or blood grouping reagents falling within item 30.05;
(g) tanning or dyeing extracts falling within item 32.01 or 32.04;
(h) goods falling within item 33.01 or 33.05;
(i) goods falling within item 40.01.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
13.01	* Raw vegetable materials of a kind used primarily in dyeing or in tanning	Free	Free
13.02	* Shellac, seedlac, sticklac and other lacs; natural gums, resins, gum-resins and balsams	Free	Free
13.03	* Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products:
13.03.1	- Pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners; aloes; cashew nut shell oil; crude liquorice	Free	Free
13.03.2	- Capsicin..................................................................	10%, and $0.403 per kg	5%, and $0.302 per kg
13.03.3	- Gingerin..................................................................	$10.80 per kg, less 62½%; or, if higher, 12½%	$10.80 per kg, less 75%
13.03.4	- Extracts of hops.......................................................	45%; or, if higher, 10%, and $0.937 per kg	25%; or, if higher, 5%, and $0.606 per kg
13.03.9	- Other.......................................................................	7½%	Free

First Schedule—continued

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

Note

The following goods do not fall within this Chapter:—

(a)vegetable materials and fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared;
(b)other vegetable materials that have undergone treatment so as to render them suitable only for use as textile materials;
(c) chipwood falling within item 44.09;
(d) goods falling within item 44.12 or 96.03.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
14.01	* Vegetable materials of a kind used primarily for plaiting	Free	Free
14.02	* Vegetable materials, whether or not put up on a layer or between two layers of other material, of a kind used primarily as stuffing or as padding	Free	Free
14.03	* Vegetable materials of a kind used primarily in brushes or in brooms, whether or not in bundles or hanks:
14.03.1	- Broom millet...........................................................	$0.018 per kg	$0.013 per kg
14.03.9	- Other......................................................................	Free	Free
14.04	* Hard seeds, pips, hulls and nuts, of a kind used for carving	Free	Free
14.05	* Vegetable products not falling within any other item...	Free	Free

First Schedule—continued

DIVISION III.

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

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

Notes

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

(a) goods falling within item 02.05;
(b) goods falling within item 18.04;
(c) goods falling within item 23.01 or 23.04;
(d)fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics and toilet preparations, sulphonated oils and other goods falling within an item in Division VI;
(e) factice derived from oils and falling within item 40.02.
2. In item 15.17, “residues” includes soapstocks, oil foots and dregs, stearin residues, wool grease residues and glycerol residues.
3. Where a mixture of oils falls within item 15.04, the mixture shall, for the purposes of that item, be deemed to consist wholly of—
(a)if one only of the oils is an oil of a kind referred to in that item—that oil;
(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or
(c) in any other case—such one of those oils as the Minister directs.

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

5.—(1.) Where a mixture of castor oil and another oil or of castor oil and other oils falls within sub-item 15.07.1, the mixture shall, for the purposes of that sub-item, be deemed to consist—
(a) if the mixture contains more than 50 per centum by weight of castor oil—wholly of castor oil; or
(b) in any other case—wholly of the other oil or the principal oil, as the case may be.
(2.) In this note, “the principal oil”, in relation to a mixture of castor oil and other oils, means—
(a) where there is an oil of which there is a greater quantity, by weight, than the other oil or each of the other oils—that oil; or
(b) in any other case—such one of those oils as the Minister directs, not being an oil of which there is a lesser quantity, by weight, than another oil.
(3.) A reference to an oil in paragraph (a) or (b)of the last preceding sub-note is a reference to an oil other than castor oil.
6. Where a mixture of oils falls within item 15.07, being oil to which sub-item 15.07.1 does not apply, the mixture shall, for the purposes of a sub-item in item 15.07, be deemed to consist wholly of—
(a) if one only of the oils is an oil of a kind referred to in that sub-item—that oil;
(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or
(c) in any other case—such one of those oils as the Minister directs.
7. Where a mixture of oils falls within item 15.08, the mixture shall, for the purposes of that item, be deemed to consist wholly of—
(a) if one only of the oils is an oil of a kind referred to in that item—that oil;
(b) if two or more of the oils are oils of that kind and there is a greater quantity, by weight, of one of those oils than of any other—the oil of which there is a greater quantity; or
(c) in any other case—such one of those oils as the Minister directs.

First Schedule—continued

Column I	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
15.01	* Lard,other pig fat and poultry fat, rendered or solvent-extracted	17½%	10%
15.02	* Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats (including premier jus)obtained from those unrendered fats	17½%	7½%
15.03	* Lard stearin, oleostearih and tallow stearin; lard oil, oleo-oil and tallow oil, not emulsified or mixed or prepared in any way	17½%	10%
15.04	* Fats and oils, of fish and marine mammals, whether or not refined:

15.04.1	- Whale oil	$0.015 per l	$0.008 per l
15.04.2	- Seal oil; unrefined fish oils.........................................	$0.002 per l	Free
15.04.3	- Cod liver oil, refined..................................................	$0.01 per l	Free
15.04.9	- Other.........................................................................	$0.016 per l	$0.011 per l
15.05	* Wool grease and fatty substances derived therefrom (including lanolin)	45%	20%
15.06	* Other animal oils and fats (including neat’s-foot oil and fats from bones or waste)	$0.016 per l	$0.011 per l
15.07	* Fixed vegetable oils, fluid or solid, crude, refined or purified:
15.07.1	- Japan wax; myrtle wax; vegetable tallows; oil, or a mixture of oils, of any of the following kinds (not including a mixture containing an oil of another kind):— (a) almond oil; (b) apricot kernel oil; (c) avocado oil; (d) babassu oil; (e) castor oil; (f) coconut oil; (g) oiticica oil; (h) palm kernel oil; (i) palm oil; (j) pumpkin seed oil; (k) sesame oil; (l) tung oil; (m) walnut oil; (n) wheat germ oil:
15.07.11	- - Castor oil................................................................	$10.33 per t	Free
15.07.19	- - Other.......................................................................	Free	Free
15.07.2	- Olive oil....................................................................	$0.09 per l	$0.08 per l
15.07.3	- Maize oil; peanut oil; soya bean oil; rapeseed oil..........	$93.50 per t	$62 per t

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
15.07.9	- Other oil....................................................................	$93.50 per t	$93.50 per t
15.08	* Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuum or in inert gas, or otherwise modified:
15.08.1	- Epoxidised vegetable oil...........................................	40%	40%, less $3.94 per t
15.08.2	- Linseed oil and rapeseed oil, not being goods falling within sub-item 15.08.1.............................................................	$93.50 per t	$93.50 per t
15.08.3	- Safflower seed oil and soya bean oil, not being goods falling within sub-item 15.08.1............................................	$93.50 per t	$89.56 per t
15.08.4	- Castor oil, dehydrated, not being goods falling within sub-item 15.08.1....................................................................	$10.33 per t	Free
15.08.5	- Other vegetable paint oils.........................................	Free	Free
15.08.6	- Other vegetable oils..................................................	$5.90 per t	Free
15.08.7	- Animal oils..............................................................	$0.005 per l	Free
15.09	* Degras.......................................................................	27½%	12½%
15.10	* Fatty acids; acid oils from refining; fatty alcohols:
15.10.1	- Fatty acids of vegetable origin; olive oil fatty acids; tall oil fatty acids	40%	30%
15.10.2	- Oleic acid; stearic acid..............................................	25%	25%, less $0.002 per kg
15.10.3	- Fatty alcohols...........................................................	25%	15%
15.10.9	- Other.......................................................................	7½%	Free
15.11	* Glycerol and glycerol lyes:
15.11.1	- Crude glycerol; glycerol lyes.....................................	7½%	Free
15.11.9	- Other.......................................................................	25%	15%
15.12	* Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared	$0.018 per kg	Free
15.13	* Margarine, imitation lard and other prepared edible fats:
15.13.1	- Margarine and similar butter substitutes.....................	$0.128 per kg	$0.11 per kg
15.13.9	- Other.......................................................................	$0.073 per kg	$0.042 per kg
15.14	* Spermaceti, crude, pressed or refined, whether or not coloured	$0.026 per kg	$0.013 per kg
15.15	* Beeswax and other insect waxes, whether or not coloured	$0.082 per kg	$0.013 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
15.16	* Vegetable waxes, whether or not coloured...................	Free	Free
15.17	* Residues resulting from the treatment of fatty substances or animal or vegetable waxes	17½%	10%

First Schedule—continued

DIVISION IV.

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

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

Notes

1. Meat, meat offal, fish, crustaceans or molluscs falling within an item in Chapter 2 or 3 do not fall within this Chapter.
2. For the purposes of sub-item 16.04.2, the weight by reference to which duty in respect of goods is to be calculated is the total weight of the contents of the cans, bottles, jars or other containers in which the goods are packed.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
16.01	* Sausages, and the like, of meat, meat offal or animal blood	10%, and $0.11 per kg	5%, and $0.042 per kg
16.02	* Other prepared or preserved meat or meat offal:
16.02.1	- Brawns, jellies, pastes and the like..............................	27½%	17½%
16.02.9	- Other.........................................................................	10%, and $0.11 per kg	5%, and $0.042 per kg
16.03	* Meat extracts and meat juices; fish extracts:
16.03.1	- Meat extracts and meat juices.....................................	7½%	Free
16.03.2	- Fish extracts..............................................................	32½%	17½%
16.04	* Prepared or preserved fish, including caviar and caviar substitutes:
16.04.1	- Fish balls, cakes, sausages and the like; potted or concentrated fish; fish pastes; caviar; caviar substitutes; fish roe	32½%	17½%
16.04.2	- Goods packed in air-tight cans, bottles, jars or similar containers, not being goods falling within the last preceding sub-item:
16.04.21	- - Salmon....................................................................	$0.026 per kg, and, if the FOB price per kg is less than $0.99, an amount per kg equal to two-thirds of the difference	Free, or, if the FOB price per kg is less than $0.99, an amount per kg equal to two-thirds of the difference
16.04.22	- - Tuna.......................................................................	$0.293 per kg	$0.258 per kg
16.04.23	- - Sardines, sild, brisling and similar small immature fish	$0.018 per kg	Free
16.04.24	- - Cutlets, chunks, flakes or solid pack, other than of salmon or tuna	$0.163 per kg	$0.128 per kg
16.04.29	- - Other.......................................................................	$0.037 per kg	Free
16.04.9	- Other.........................................................................	$0.018 per kg	$0.018 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
16.05	* Crustaceans and molluscs, prepared or preserved:
16.05.1	- Potted or concentrated; extracts; pastes......................	32½%	17½%
16.05.2	- Shrimps, prawns, shrimp meat and prawn meat, not packed in air-tight cans, bottles, jars or similar containers, not being goods falling within the last preceding sub-item	$0.22 per kg	$0.22 per kg
16.05.9	- Other.......................................................................	Free	Free

First Schedule—continued

Chapter 17—Sugars and Sugar Confectionery

Notes

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

(a) sugar confectionery containing cocoa falling within item 18.06;
(b) goods falling within item 29.43;
(c) goods falling within an item in Chapter 30.

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

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
17.01	* Beet sugar and cane sugar, solid...................................	$0.026 per kg	$0.02 per kg
17.02	* Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel:
17.02.1	- Lactose; lactose syrups..............................................	32½%	12½%
17.02.2	- Glucose; glucose syrups.............................................	$0.033 per kg	$0.013 per kg
17.02.3	- Caramel....................................................................	$0.042 per kg	$0.026 per kg
17.02.9	- Other........................................................................	$0.026 per kg	$0.02 per kg
17.03	* Molasses, whether or not decolourised	Free	Free
17.04	* Sugar confectionery, not containing cocoa:
17.04.1	- Chewing gum and chewing gum confectionery............	65%	40%
17.04.2	- Nut pastes and meals.................................................	$0.11 per kg	$0.055 per kg
17.04.9	- Other........................................................................	47½%	22½%
17.05	* Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion	$0.053 per kg	$0.033 per kg

First Schedule—continued

Chapter 18—Cocoa and Cocoa Preparations

Note

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

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
18.01	* Cocoa beans, whole or broken, raw or roasted..............	Free	Free
18.02	* Cocoa shells, husks, skins and waste...........................	Free	Free
18.03	* Cocoa paste (in bulk or in block), whether or not defatted	$0.018 per kg	$0.013 per kg
18.04	* Cocoa butter (fat or oil)..............................................	$0.037 per kg	$0.018 per kg
18.05	* Cocoa powder, unsweetened.......................................	$0.072 per kg	$0.037 per kg
18.06	* Chocolate and other food preparations (including sugar confectionery) containing cocoa	47½%	22½%

First Schedule—continued

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

Notes

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

(a) preparations of flour, starch or malt extract, being preparations that—
(i) are of a kind used as infant food or for dietetic or culinary purposes;
(ii) contain 50 per centum or more by weight of cocoa; and
(iii) fall within item 18.06;
(b) biscuits, and other goods made from flour or from starch, specially prepared for use as animal feeding stuffs falling within item 23.07;
(c) goods falling within an item in Chapter 30.
2. For the purposes of this Chapter, “flour” includes the flour of fruits or of vegetables, and products of such flour shall be deemed to be products of cereal flour.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
19.01	* Malt extract...............................................................	$0.046 per kg	$0.026 per kg
19.02	* Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, not containing cocoa or containing less than 50% by weight of cocoa:
19.02.1	- Custard powders......................................................	$0.055 per kg	$0.026 per kg
19.02.9	- Other.......................................................................	30%	12½%
19.03	* Macaroni, spaghetti and similar products....................	$0.055 per kg	$0.013 per kg
19.04	* Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches	10%	Free
19.05	* Puffed rice, corn flakes and similar prepared foods obtained by the swelling or roasting of cereals or cereal products	30%	12½%
19.06	* Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	$0.033 per kg	Free
19.07	* Bread, ships’ biscuits and other ordinary bakers’ wares, not containing added sugar, honey, eggs, fats, cheese or fruit	$0.033 per kg	Free
19.08	* Pastry, biscuits, cakes and other fine bakers’ wares, whether or not containing cocoa in any proportion:
19.08.1	- Biscuits:
19.08.11	- - Put up as confectionery...........................................	47½%	22½%
19.08.19	- - Other.....................................................................	$0.033 per kg	Free
19.08.9	- Other.......................................................................	30%	12½%

First Schedule—continued

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

Notes

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

(a) goods falling within an item in Chapter 7 or 8;
(b) goods falling within item 17.04 or 18.06.
2. In items 20.01 and 20.02, “vegetables” means those goods which fall within items 07.01 to 07.05 (inclusive), when imported in the states provided for in those items.

3. Tomato juice, the dry weight content of which is 7 per centum or more, is included in item 20.02.

4. In item 20.06, “fruit otherwise prepared or preserved” includes—

(a) ginger and angelica and other edible plants, parts of plants and roots of plants conserved in syrup; and
(b) roasted ground-nuts.

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
20.01	* Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard:
20.01.1	- Gherkins and cucumbers in packs not exceeding 1.14 litres	$0.117 per l	$0.073 per l
20.01.2	- Gherkins and cucumbers, not being goods falling within the last preceding sub-item	$0.071 per l	$0.049 per l
20.01.3	- Olives and capers in packs exceeding 4.6 litres...........	$0.03 per l	$0.025 per l
20.01.4	- Other vegetables and fruit in packs not exceeding 1.14 litres	$0.137 per l	$0.073 per l
20.01.5	- Vegetables and fruit, not being goods falling within a preceding sub-item of this item	$0.09 per l	$0.045 per l
20.02	* Vegetables prepared or preserved otherwise than by vinegar or acetic acid:
20.02.1	- Tomato paste, pulp, purée or juice, having a dry weight content of 7% or more	$1.41 per kg calculated by reference to the dry weight content	$0.77 per kg: calculated by reference to the dry weight content
20.02.2	- Olives and capers in packs exceeding 4.6 litres...........	$0.03 per l	$0.025 per l
20.02.3	- Mushrooms packed in liquid or in air-tight containers.	$0.175 per l calculated by reference to the total contents of the containers in which the goods are packed	$0.13 per l calculated by reference to the total contents of the containers in which the goods are packed
20.02.4	- Gherkins and cucumbers packed in liquid or in air-tight containers:

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
References No.	Goods	General Rate	Preferential Rate
20.02.41	- - In packs not exceeding 1.14 litres..............................	$0.117 per l	$0.073 per l
20.02.49	- - Other.......................................................................	$0.071 per l	$0.049 per l
20.02.5	- Asparagus tips packed in air-tight cans, bottles, jars or similar containers:
20.02.51	- - In packs exceeding 0.28 litre and not exceeding 0.57 litre	$0.18 per l	$0.034 per l
20.02.59	- - Other.......................................................................	$0.137 per l	$0.059 per l
20.02.6	- Vegetables packed in liquid or in air-tight containers and not being goods falling within a preceding sub-item of this item:
20.02.61	- - In packs not exceeding 1.14 litres..............................	$0.137 per l	$0.073 per l
20.02.69	- - Other.......................................................................	$0.093 per l	$0.049 per l
20.02.9	- Other.........................................................................	$0.013 per kg	$0.007 per kg
20.03	* Fruit preserved by freezing, containing added sugar:
20.03.1	- Passionfruit pulp.....................................................	$0.25 per l	$0.20 per l
20.03.2	- Pulp, not being goods falling within the last preceding sub-item	$0.137 per l	80.073 per l
20.03.9	- Other.........................................................................	$0.013 per kg	$0.004 per kg
20.04	* Fruit, fruit-peel and parts of plants, preserved by sugar, whether in drained, glacé or crystallised form:
20.04.1	- Fruit-peel...................................................................	$0.11 per kg	$0.082 per kg
20.04.2	- Ginger.......................................................................	$0.55 per kg, less 50%	$0.55 per kg, less 50%
20.04.3	- Cherries.....................................................................	A temporary duty of $0.48 per kg; from and including the date after the date on which the temporary rate ceases to operate—Free	A temporary duty of $0.48 per kg; from and including the date after the date on which the temporary rate ceases to operate—Free
20.04.9	- Other.........................................................................	47½%	22½%
20.05	* Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked preparations, whether or not containing added sugar	$0.055 per kg	$0.042 per kg

First Schedule—continued

Column 1	Column 2	Column 3	Column 4
Reference No.	Goods	General Rate	Preferential Rate
20.06	* Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
20.06.1	- Ginger in syrup..........................................................	$0.386 per kg, calculated by reference to the total weight of contents, less 50%	$0.386 per kg. calculated by reference to the total weight of contents, less 50%
20.06.2	- Nuts:
20.06.21	- - Almonds.................................................................	15%	15%
20.06.22	- - Peanuts...................................................................	$0.148 per kg	$0.093 per kg
20.06.29	- - Other.......................................................................	$0.11 per kg	$0.055 per kg
20.06.3	- Passionfruit pulp........................................................	$0.25 per l	$0.20 per l
20.06.9	- Other:
20.06.91	- -In packs not exceeding 1.14 litres..............................	$0.147 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.68 per l of the liquid	$0.078 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.66 per l of the liquid
20.06.99	- - Other.......................................................................	$0.093 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol, $0.68 per l of the liquid	$0.049 per l, and, if preserved in liquid containing more than 1.15% by volume of ethyl alcohol $0.66 per l of the liquid
20.07	* Fruit juices (including grape must) and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit:
20.07.1	- Lime juice, unsweetened............................................	$0.012 per l	Free
20.07.2	- Citrus fruit juices, not being goods falling within the last preceding sub-item	$0.055 per l	$0.039 per l
20.07.3	- Passionfruit juice without added sugar or containing less than 25% added sugar	$0.20 per l	$0.18 per l
20.07.4	- Juices in packs of less than 4.6 litres, not being goods falling within a preceding sub-item of this item	$0.054 per l	$0.041 per l
20.07.5	- Juices, not being goods falling within a preceding sub-item of this item	$0.034 per l	$0.025 per l

First Schedule—continued

Chapter 21—Miscellaneous Edible Preparations

Notes

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

(a) mixed vegetables falling within item 07.04;
(b) goods falling within item 09.01;
(c) goods falling within item 09.04, 09.05, 09.06, 09.07, 09.08,09.09 or 09.10;
(d) goods falling within item 30.03.
2. In item 21.02, a reference to extracts of coffee shall be read as including a reference to extracts of roasted coffee substitutes containing coffee in any proportion.

“101		11.04	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
2. After item 164 insert the following item:—
“164a	18.04		Goods to which the tariff classification specified in column 2 of this item applies	Free”.
3. Omit item 193, insert the following item:—
“193	20.06.3		Passionfruit pulp in packs of not less than 4.5 litres	$0.18 per l”.
4. After item 275 insert the following item:—
“275a	27.07.2		Goods to which the tariff classification specified in column 2 of this item applies	Free”.
5. After item 276 insert the following item:—
“276a	27.07.2		Goods to which the tariff classification specified in column 2 of this item applies	Free”.
6. After item 277 insert the following item:—
“277a	27.07.5		Non-hydrocarbons...................................................................	(N): 24%”.
7. After item 370 insert the following item:—
“370a	28.54.9		Goods to which the tariff classification specified in column 2 of this item applies	(N): 12%”.
8. After item 378 insert the following item:—
“378a	29.02.1		Goods other than chlorobenzenes.........................................	(N): 24%”.

Second Schedule—continued

AMENDMENT OF PART III. OF THE SECOND SCHEDULE

9. After item 379 insert the following item:—
“379a	29.02.2	Goods, not being goods falling within the preceding item	(N): 12%”.
10. After item 380 insert the following item:—
“380a	29.03.1	Goods to which the tariff classification specified in column 2 of this item applies	(N): 12%”.
11. After item 439 insert the following item:—
“439a	29.30.1	Goods, not being goods falling within the preceding item	$4.41 per kg”.
12. After item 477 insert the following item:—
“477a	31.03.1	Goods to which the tariff classification specified in column 2 of this item applies	To and including 30 June 1974—3¾%; From and including 1 July 1974—Free”.
13. Omit item 758, insert the following item:—
“758	41.09	Goods to which the tariff classification specified in column 2 of this item applies	To and including 30 June 1974—5%; From and including 1 July 1974—Free”.
14. Omit item 764, insert the following items:—
“764	42.03.3	Coats, waistcoats and the like of sueded lambskin or sheepskin leather	(N): 18%
764a	42.03.3	Goods, not being goods falling within a preceding item	22½%”.
15. After item 825 insert the following item:—
“825a	44.15.9	Flooring of laminated wood, the wearing layer of which is not oak or beech, tongued or grooved or tongued and grooved	(N): 18%”.
16. After item 830 insert the following item:—
“830a	44.23.1	Structural building units composed of laminated wood	(N): 16%”.
17. After item 839 insert the following item:—
“839a	44.28.9	Scaffold planks of laminated wood................................	(N): 16%”.
18. After item 988 insert the following item:—
“988a	51.04.2	Goods to which the tariff classification specified in column 2 of this item applies	(N): 40%, less $0.044 per kg”.
19. Omit item 1267, insert the following item:—
“1267	65.07.9	Headbands, peaks and chin-straps..................................	(N): 14%”.
20. After item 1280 insert the following item:—
“1280a	68.06	Goods, as follows:— (a) nail files of abrasive coated paper; (b)dental strips and bands	(N): 14%”.
21. After item 1320 insert the following items:—
“1320a	70.13.92	Infants’ feeding bottles.....................................................	(N): 28%; or, if higher, $0.24 per doz articles, less 8%
1320b	70.13.93	Infants’ feeding bottles.....................................................	(N): 28%, less 0.8% for each $0.10 by which the FOB price per doz articles exceeds $2
1320c	70.13.99	Infants’ feeding bottles.....................................................	Free”.

Second Schedule—continued

22. Omit item 1369, insert the following items:—
“1369	71.16	Goods made from natural clays fired after shaping	(N): 18%
1369a	71.16	Goods, not being goods falling within a preceding item	22½%”.
23. After item 1684 insert the following items:—
“1684a	82.04.421	Carpenters’ claw hammers.................................	(N): 22%
1684b	82.04.421	Goods, not being goods falling within the preceding item	Free
1684c	82.04.422	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
24. After item 1710 insert the following items:—
“1710a	82.06.1	Goods to which the tariff classification specified in column 2 of this item applies	(N): 22%
1710b	82.06.2	Goods to which the tariff classification specified in column 2 of this item applies	(N): 14%
1710c	82.06.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
1710d	82.06.9	Goods to which the tariff classification specified in column 2 of this item applies	(N): 22%”.
25. Omit items 1754 and 1755, insert the following items:—
“1754	84.06.91	Aircraft engines................................................	(F): 20%, less 2% for each 0.746 kW, if any, by which the power of the machine exceeds 44.7 kW
1755	84.06.91	Engines of a kind designed for use solely or principally in ships, boats or similar vessels	(G): 15%,less 1½% for each 0.746 kW, if any, by which the power of the machine exceeds 44.7 kW”.
26. Omit item 1809, insert the following items:—
“1809	84.22.41	Loaders, shovel type, specially designed for use in underground mines	To and including 30 June 1974—5%; From and including 1 July 1974—Free
1809a	84.22.41	Goods, not being goods falling within the preceding item	10%”.
27. After item 1969 insert the following item:—
“1969a	85.05.1	Goods to which the tariff classification specified in column 2 of this item applies	(N): 10%”.
28. Omit item 1972, insert the following items:—
“1971a	85.05.9	Drills................................................................	(N): 16%
1972	85.05.9	Goods other than of a kind commonly used as concrete vibrators and not being goods falling within a preceding item	(A): 16%”.
29. After item 2284 insert the following item:—
“2284a	97.04.9	Billiards cues....................................................	(N): 14%”.
30. After item 2292 insert the following item:—
“2292a	97.06.9	Goods, as follows:— (a) ski poles; (b) hockey balls, softballs and baseballs	(N): 14%”.
31. Omit item 2298, insert the following item:—
“2298	98.03.2	Fountain pens in fancy boxes.............................	(N): 10%”.

THIRD SCHEDULE Section 6.

Amendments of the Principal Act as Amended in Accordance with Sections 4 and 5 of this Act

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE

1. After sub-item 28.56.1 insert the following sub-item:—
“28.56.2	- Tungsten carbide.....................................................................	15%	15%”.
2. Omit item 73.04, insert the following item:—
“73.04	* Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or steel:
73.04.1	- Steel shot..................................................................................	7½%	Free
73.04.9	- Other..........................................................................................	17½%	10%”.
3. Omit items 82.02 to 82.07 (inclusive), insert the following items:—
“82.02	* Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades):
82.02.1	- Saw chain, that is to say, chain for chain saws..................	7½%	Free
82.02.9	- Other..........................................................................................	25%	15%
82.03	* Hand tools, as follows:— pliers (including cutting pliers), pincers, tweezers, tinmen’s snips, bolt croppers and the like; perforating punches; pipe cutters; spanners; wrenches (not including tap wrenches); files; rasps:
82.03.1	- Bolt croppers............................................................................	7½%	Free
82.03.2	- Spanners; wrenches................................................................	35%	27½%
82.03.3	- Files; rasps................................................................................	25%	15%
82.03.9	- Other..........................................................................................	25%	17½%
82.04	* Hand tools (including glaziers’ diamonds) not falling within any other item in this Chapter; blow lamps, anvils; vices and clamps, other than accessories for, and parts for, machine tools; portable forges; grinding wheels with frameworks (whether hand or pedal operated):
82.04.1	- Goods, as follows:— (a) chisels, coopers’; (b) chisels, wood carving; (c) chisels, wood turning; (d)hammers, having a head weight of not less than 2 kilograms per hammer; (e) planes, woodworking, with bodies other than of metal	7½%	Free
82.04.2	- Goods, not being goods falling within sub-item 82.04.1, as follows:— (a) augers; (b) braces; (c) chisels, woodworking; (d) drills; (e) hammers; (f) irons, plane; (g) planes; (h) screwing tools (screwplates); (i) spokeshaves; (j) stocks; (k) trowels; (l) wrenches, tap	35%	25%

Third Schedule—continued

82.04.9	- Other..........................................................................................	25%	15%
82.05	* Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (including such tools for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screw driving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits:
82.05.1	- Goods, as follows:— (a) wholly or partly of cemented carbides, as follows: (i) bits not exceeding 105 millimetres in diameter, for rotary and percussive rock drills; (ii) bits, rock drilling, of the coal, roof or key type; (iii) dies; (iv) tools being integral steels for rotary and percussive rock drills; (v) tools for working metals, metal carbides, wood, masonry or glass; or (b)not being wholly or partly of cemented carbides, as follows: (i) dies for drop forging, metal extrusion or wire drawing; (ii) dies and punches for cold pressing and stamping metal in planar form; (iii) hole saws; (iv) punching dies and punches for perforating and cutting	25%	15%
82.05.2	- Goods, not being wholly or partly of cemented carbides, as follows:— (a) boring or drilling bits, woodworking; (b)router bits or router cutters, woodworking; (c) tools and dies for working metals or metal carbides, not being goods falling within sub-item 82.05.1	35%	25%
82.05.9	- Other..........................................................................................	7½%	Free
82.06	* Knives and cutting blades, for machines or for mechanical appliances:
82.06.1	- Goods of a kind used solely or principally with machine tools for working metals or metal carbides	40%	27½%
82.06.2	- Wholly or partly of cemented carbides, not being goods falling within the last preceding sub-item	25%	15%
82.06.3	- Goods, not being goods falling within a preceding sub-item of this item, as follows:— (a) band knives for leather splitting machines; (b) cutting and creasing rules specially designed for use in paper box or carton making machinery; (c) cylindrical knives for coir mat clipping and shearing machines; (d)knife sections or chaffcutter knives for incorporation in agricultural machines	7½%	Free
82.06.4	- Goods, not being goods falling within a preceding sub-item of this item, for incorporation in agricultural machines	$0.037 per kg	$0.037 per kg, or, if lower, 5%
82.06.9	- Other..........................................................................................	45%	27½%
82.07	* Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal carbides	25%	15%”.

Third Schedule—continued

4. Omit sub-item 84.22.6, insert the following sub-item:—
“84.22.6	- Wearing parts of an interchangeable or inserted tool type composed wholly or partly of tungsten carbide or other cemented carbides	25%	15%”.
5. Omit sub-item 84.23.4, insert the following sub-item:—
“84.23.4	- Wearing parts of an interchangeable or inserted tool type composed wholly or partly of tungsten carbide or other cemented carbides	25%	15%”.
6. After note 7 to Chapter 85 insert the following note:—
“8. In sub-item 85.01.1, “rating” in relation to rotary converters means the output rating, in kilowatts, or, where there are two or more such outputs, the aggregate of those outputs, calculated by reference to the electrical output of the rotary converter, or, where there is more than one such converter, the sum of the electrical outputs of the converters.”.
7. Omit paragraph 85.01.12, insert the following paragraph:—
“85.01.12	- - Direct current or universal motors, not being goods falling within the last preceding paragraph; rotary converters having a rating not in excess of 50 kilowatts; alternating current generators having a rating not in excess of 120 kVA, not being hand generators (ringing) for telephones; direct current or universal generators having a rating not in excess of 50 kilowatts	40%	27½%”.
8. After paragraph 85.01.14 insert the following paragraph:—
“85.01.15	- - Alternating current generators having a rating in excess of 120 kVA and not in excess of 500 kVA; rotary converters having a rating in excess of 50 kilowatts and not in excess of 400 kilowatts being goods that have— (a) a direct current output; or (b)an alternating current output of a frequency not in excess of 500 cycles per second	25%	15%”.
AMENDMENTS OF PART II. OF THE SECOND SCHEDULE
1. Omit—
“73.04	”,
insert—
“73.04.1	”.
73.04.9
2. Omit—
“82.04.11
82.04.21	”.
insert—
“82.04.9	Goods other than blow lamps and blow pipes”.
3. After—
“84.63.99	”
insert—
“85.01.15	”.
AMENDMENT OF PART III. OF THE SECOND SCHEDULE
Omit—
“82.02.29	”,
insert—
“82.02.1
82.02.9	Saws (non-mechanical); blades for saws (non-mechanical); circular saw blades; gang saw blades (other than plain section), stoneworking; machine hack saw blades; band saw blades”.

Third Schedule—continued

AMENDMENT OF PART IV. OF THE SECOND SCHEDULE
Omit—
“82.02.251
82.02.259		”,
insert—
“82.02.9		Goods other than band saw blades”.
AMENDMENT OF PART V. OF THE SECOND SCHEDULE
Omit—
“82.04.12		”,
insert—
“82.04.9		Goods other than grinding wheels”.
AMENDMENT OF PART I. OF THE THIRD SCHEDULE
Omit—
“Paragraph 82.04.92
Paragraph 82.05.61				”.
AMENDMENT OF PART II. OF THE THIRD SCHEDULE
Omit— “Paragraph 82.04.22
Paragraph 82.04.93
Sub-paragraph 82.05.591				”.
AMENDMENT OF PART IV. OF THE THIRD SCHEDULE
Omit—
“Paragraph 82.04.94				”.
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. After item 372 insert the following item:—
“372a	28.56.2		Goods to which the tariff classification specified in column 2 of this item applies		Free”.
2. Omit item 1374, insert the following item:—
“1374	73.04.9		Goods to which the tariff classification specified in column 2 of this item applies		Free”.
3. Omit items 1665 to 1711 (inclusive), insert the following items:—
“1665	82.02.9		Saws other than frame saws (tubular metal ‘bush-man’ pattern); blades, as follows:— (a) circular saw: (i) diamond impregnated types; (ii) inserted tooth types; or (iii) segmental types; or (b) gang saw, stoneworking		Free
1666	82.02.9		Machine hack saw blades......................................................		10%
1667	82.02.9		Blades for saws other than— (a) circular saws; (b) hand saws; (c) machine hack saws; or (d) stoneworking gang saws		12½%
1668	82.03.2		Goods to which the tariff classification specified in column 2 of this item applies		Free
1669	82.03.3		Goods to which the tariff classification specified in column 2 of this item applies		Free

Third Schedule—continued

1670	82.03.9	Goods to which the tariff classification specified in column 2 of this item applies	Free
1671	82.04.2	Chisels...............................................................................	20%
1672	82.04.2	Carpenters’ claw hammers............................................	To and including 30 June 1974—20%; From and including 1 July 1974, to and including 30 June 1976—16½%; From and including 1 July 1976, to and including 30 June 1978—11%; From and including 1 July 1978, to and including 30 June 1980—5½%; From and including 1 July 1980—Free
1673	82.04.2	Goods, not being goods falling within a preceding item	Free
1674	82.04.9	Goods other than— (a) bee-keepers’ tools; (b) button hooks; (c) can openers and other domestic or household appliances, but not excluding knife sharpeners; (d) chisels; (e) fireside tools; (f) grease guns; (g) kitchenware; (h) oil cans; (i) screwdrivers; (j) smoothing irons; (k) whaling tools; or (l) wire strainers	Free
1675	82.05.1	Goods other than rock drilling bits not being bits for rotary and percussive rock drills	Free
1676	82.05.2	Goods to which the tariff classification specified in column 2 of this item applies	Free
1677	82.06.1	Goods to which the tariff classification specified in column 2 of this item applies	(N): 22%
1678	82.06.2	Goods to which the tariff classification specified in column 2 of this item applies	(N): 14%
1679	82.06.4	Goods to which the tariff classification specified in column 2 of this item applies	Free
1680	82.06.9	Goods to which the tariff classification specified in column 2 of this item applies	(N): 22%
1681	82.07	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
4. Omit item 1814, insert the following item:—
“1814	84.22.6	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
5. Omit item	1825, insert the following item:—
“1825	84.23.4	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
6. After item 1952 insert the following item:—
“1952a	85.01.15	Goods to which the tariff classification specified in column 2 of this item applies	Free”.

FOURTH SCHEDULE Section 7.

Amendment of the Principal Act as Amended in Accordance with Sections 4, 5 and 6 of this Act

AMENDMENT OF PART II. OF THE FIRST SCHEDULE

1. After Sub-item 24.02.4 insert the following sub-item:—
“24.02.5	- Tobacco, cigars, cigarettes or snuff, in quantities approved by the Minister, for use in a medical or other scientific research programme approved by the Minister	Free	Free”.

FIFTH SCHEDULE Section 8.

Amendments of the Principal Act as Amended in Accordance with Sections 4, 5, 6 and 7 of this Act
AMENDMENTS OF PART II. OF THE FIRST SCHEDULE
1. Omit paragraph 39.03.12, insert the following paragraph:—
“39.03.12	--Moulding compounds of cellulose acetate or cellulose acetate butyrate, not being adhesives	25%	20%”.
2. Omit sub-item 82.05.2, insert the following sub-item:—
“82.05.2	-Goods (other than goods wholly or partly of cemented carbides or holders for interchangeable tools for machine tools) as follows:—	35%	25%”.
(a) boring or drilling bits, woodworking;
(b) router bits or router cutters, woodworking;
(c) tools and dies for working metals or metal carbides, not being goods falling within sub-item 82.05.1
3. After note 11 to Chapter 84 insert the following note:—
“12. In item 84.45, in relation to lathes, “swing over bed” means twice the factual distance from the axis of rotation (centre) to the nearest point on the bed.”.
4. Omit sub-items 84.45.1 to 84.45.3 (inclusive).
5. Omit sub-item 84.45.9, insert the following sub-items:—
“84.45.6	-Machines, as follows:—	35%	25%
(a) drilling machines, as follows—
(i) bench or pedestal type, having a drilling capacity in mild steel not exceeding 60 millimetres in diameter; or
(ii) vertical type, with or arranged for use with multiple spindle heads;
(b) grinding, honing, lapping or polishing machines, other than—
(i) automatic polishing machines;
(ii) centreless cylindrical or internal cylindrical grinding machines;
(iii) grinding machines of a kind designed solely or principally for preparing or working printing blocks, plates or cylinders;
(iv) honing machines of a kind designed to use honing stones; or

(v) lapping machines of a kind designed to lap with soft metal charged with abrasives or with stone laps;

(c) lathes, as follows—
(i) brake drum or disc brake type, of a kind designed for repair or reconditioning;
(ii) general purpose, of the sliding, surfacing and screw cutting (or chasing) type or capstan type, having a swing over bed not exceeding 650 millimetres, not being automatic lathes; or
(iii) spinning type, having a swing over bed not exceeding 1100 millimetres;

(d)reboring machines of a kind designed for the repair or reconditioning of internal combustion engines and parts for such engines;

(e) sawing or filing machines, as follows—
(i) abrasive cutting-off machines with diameter of cutting wheel not exceeding 650 millimetres;
(ii) band sawing machines;

Fifth Schedule—continued

(iii) circular sawing machines not being abrasive cutting machines; (iv) filing machines; or (v) hack sawing machines, single blade; (f)screwing or chasing (external cut) machines, of the radial die type, not exceeding 100 millimetres capacity in mild steel; (g)screwing or chasing (external cut) machines, of the tangential die type, not exceeding 200 millimetres capacity in mild steel; or (h) tapping machines, not exceeding 12.5 millimetres diameter capacity in mild steel
84.45.7	-Milling machines, not being— (a) general purpose toolroom machines, not usable with tables exceeding 1016 millimetres in length or with tables exceeding 381 millimetres in width; or (b) pantograph type machines, with work capacity not exceeding 407 millimetres in length or 204 millimetres in width	Free	Free
84.45.9	- Other.....................................................................................	7½	Free”.
6. Omit sub-item 84.48.1, insert the following sub-item:—
“84.48.1	- Accessories and parts of a kind used solely or principally with machines of a kind falling within item 84.45; tool holders of a kind ordinarily used for holding metal-working tools:
84.48.11	- - Goods, as follows:— (a) chucks; (b) copying attachments for lathes; (c) dividing heads with spiral cutting devices; (d) indexing tables; (e) lathe tool holders; (f)parts forming part of the contour of the machine or being an internal part of the machine, being parts specially designed for use with machines of a kind to which item 84.45 applies and in respect of which duty not exceeding 7½% of the value of the goods is payable; or (g) vices, other than cast iron vices	7½	Free
84.48.19	- - Other...................................................................................	35%	25%”.
7. After sub-item 85.01.4 insert the following sub-item:—
“85.01.5	- Powered heads, suitable for use in connection with the performance of drilling, milling, boring, reaming, tapping or other rotary cutting functions in metal, whether or not falling within another sub-item in this item	35%	25%”.
8. After sub-item 97.06.2 insert the following sub-item:—
“97.06.3 \|	- Swimming pools...................................................................	40%	30%”.
AMENDMENTS OF PART II. OF THE SECOND SCHEDULE
1. Omit— “84.45.119 84.45.12 84.45.139 84.45.15 84.45.211 84.45.219 84.45.229 84.45.231 84.45.319 84.45.329	Goods other than circular sawing machines that are not abrasive cutting machines
84.45.339	”

Fifth Schedule—continued

2. Omit—
“84.45.99		”.
insert—
“84.45.6		Goods other than circular sawing machines that are not abrasive cutting machines
84.45.9		”.
AMENDMENTS OF PART VII. OF THE SECOND SCHEDULE
1. Omit—
“84.45.111 84.45.131 84.45.141
84.45.211		Circular sawing machines that are not abrasive cutting machines
84.45.221 84.45.232 84.45.239 84.45.311 84.45.321 84.45.322
84.45.331		”.
2. Omit—
“84.45.91		”.
insert—
“84.45.6		Circular sawing machines that are not abrasive cutting machines
85.01.5		”.
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. Omit items 1887 and 1888, insert the following items:—
“1887	84.45.6		Band sawing machines..........................................	(F): 22%
1888	84.45.6		Disc brake lathes of a kind designed for repair or reconditioning	Free”.
2. Omit items 1894 to 1897 (inclusive), insert the following item:—
“1894	84.48.19		Goods to which the tariff classification specified in column 2 of this item applies	Free”.

SIXTH SCHEDULE Section 9.

Amendments of the Principal Act as amended in accordance with sections 4, 5, 6,7 and 8 of this Act

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE

1. Omit sub-item 60.04.1, insert the following sub-item:—
“60.04.1	- Men’s and boys’ shirts, being goods that are entered for home consumption on and after 1 July 1974	45%	20%”.
2. After sub-item 60.04.5, insert the following sub-item:—
“60.04.6	- Men’s and boys’ shirts, being goods that are entered for home consumption on or before 30 June 1974:
60.04.61	- - As prescribed by by-law................................................	To and including 31 December 1973—45%, or, if higher, $2.86 per kg From and including 1 January 1974—45%	To and including 31 December 1973—20%; or, if higher, $2.86 per kg, less 25% From and including 1 January 1974—20%
60.04.69	- - Other.................................................................................	To and including 31 December 1973— $9.86 per kg; or, if higher, $7.00 per kg and 45% From and including 1 January 1974—$7.00 per kg and 45%	To and including 31 December 1973— $9.86 per kg, less 25%; or, if higher, $7.00 per kg and 20% From and including 1 January 1974—$7.00 per kg, and 20%”.
3. Omit item 60.05, insert the following item:—
“60.05	*Outer garments and other articles, knitted or crocheted, not elastic or rubberised:
60.05.1	- Coats, jumpers, cardigans, sweaters, blouses, shirts and the like, being goods that are entered for home consumption on or before 30 June 1974:
60.05.11	- - As prescribed by by-law................................................	To and including 31 December 1973—45%, or, if higher, $2.86 per kg From and including 1 January 1974—45%	To and including 31 December 1973—20%; or, if higher, $2.86 per kg, less 25% From and including 1 January 1974—20%

Sixth Schedule—continued

60.05.19	- - Other............................................................	To and including 31 December 1973—$9.86 per kg; or, if higher, $7.00 per kg and 45%	To and including 31 December 1973—$9.86 per kg, less 25%; or, if higher, $7.00 per kg and 20%
From and including 1 January 1974—$7.00 per kg and 45%	From and including 1 January 1974—$7.00 per kg and 20%
60.05.2	- Articles of apparel not being goods falling within sub-item 60.05.1	To and including 31 December 1973—45%, or, if higher, $2.86 per kg	To and including 31 December 1973—27½%; or, if higher, $2.86 per kg, less 17½%
From and including 1 January 1974—45%	From and including 1 January 1974—27½%
60.05.3	- Towels............................................................	55%; or, if higher, $1.08 per m2, less 55%	17½%; or, if higher, $1.08 per m2, less 92½%
60.05.9	- Other..............................................................	32½%	20%”.
4. Omit sub-item 61.03.1, insert the following sub-items—
“61.03.1	- Shirts (not being nightwear) and shirt fronts with or without collars, being goods that are entered for home consumption on and after 1 July 1974	40%	20%”.
5. Omit sub-item 61.03.5, insert the following sub-item:—
“61.03.5	- Shirts (not being nightwear) and shirt fronts with or without collars, being goods that are entered for home consumption on or before 30 June 1974:
61.03.51	- - As prescribed by by-law.................................	To and including 31 December 1973—40% and $1.50 per doz	To and including 31 December 1973—20% and $1.50 per doz
From and including 1 January 1974—40%	From and including 1 January 1974—20%

Sixth Schedule—continued

61.03.59			- - Other...............................................................................				To and including 31 December 1973—40% and $1.50 per doz and $7.00 per kg		To and including 31 December 1973—20% and $1.50 per doz and $7.00 per kg
From and including 1 January 1974—40% and $7.00 per kg		From and including 1 January 1974—20% and $7.00 per kg”.
6. Omit sub-item 61.04.2.
AMENDMENT OF PART VI. OF THE SECOND SCHEDULE
Omit—
“60.05.15		”.
insert—
“60.05.2		Goods other than neckties”.
AMENDMENTS OF PART II. OF THE THIRD SCHEDULE
1. Omit—
“Sub-paragraph 60.05.139
Paragraph 60.05.14					”.
2. Omit—
“Paragraph 61.04.21
Paragraph 61.04.22
Paragraph 61.04.29					”.
AMENDMENTS OF PART IV. OF THE THIRD SCHEDULE
1. Omit—
“Sub-item 60.04.1						”.
2. Omit—
“Sub-paragraph 60.05.111
Sub-paragraph 60.05.119
Paragraph 60.05.15						Ties wholly of silk
Sub-item 60.05.4						”.
3. Omit—
“Paragraph 61.03.11
Paragraph 61.03.19						”.
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. Omit item 1173.
2. After item 1177 insert the following items:—
“1177a	60.04.61			Goods to which the tariff classification specified in column 2 of this item applies that are entered for home consumption on or before 31 December 1973				20%
1177b	60.04.69			Goods to which the tariff classification specified in column 2 of this item applies				20%”.

Sixth Schedule—continued

3. Omit items 1179 to 1192 (inclusive), insert the following items:—
“1179	60.05.11	Goods to which the tariff classification specified in column 2 of this item applies that are entered for home consumption on or before 31 December 1973	20%
1180	60.05.19	Goods to which the tariff classification specified in column 2 of this item applies	20%
1181	60.05.2	Goods to which the tariff classification specified in column 2 of this item applies	20%
1182	60.05.3	Face washers................................................	$0.538 per m2, less 27½%
1183	60.05.3	Towels other than towels of terry towelling or similar terry fabrics or face washers	17½%”.
4. Omit items 1219 and 1220, insert the following item:—
“1219	61.03.1	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
5. Omit item 1224, insert the following items:—
“1224	61.03.51	Goods to which the tariff classification specified in column 2 of this item applies	Free
1224a	61.03.59	Goods to which the tariff classification specified in column 2 of this item applies	Free”.
6. Omit items 1227 to 1229 (inclusive).

SEVENTH SCHEDULE Section 10.

Amendments of the Principal Act as amended in accordance with sections 4, 5, 6, 7,8 and 9 of this Act

AMENDMENTS OF PART II. OF THE FIRST SCHEDULE

1. Omit item 22.08, insert the following item:—
“22.08	* Alcohol or neutral spirits, undenatured, containing not less than 80% by volume of alcohol; denatured spirits (including alcohol and neutral spirits) of any strength:
22.08.1	- Containing more than 94% by volume of alcohol, not being rectified spirits of wine for fortifying wines, as prescribed by by-law	$0.02 per l	$0.02 per l
22.08.9	- Other....................................................................................	$5.08 per l of alcohol	$5.08 per l of alcohol”.
2. Omit sub-notes (1.) and (2.) to note 2 to Chapter 60, insert the following sub-note:—
“(1.) A reference in item 60.02, 60.03, 60.04, 60.05 or 60.06 to goods of a particular kind shall be read as including a reference to parts for goods of that kind.”.
3. Omit note 5 to Chapter 61, insert the following note:—
“5. A reference in an item in this Chapter to goods of a particular kind shall be read as including a reference to- (a) in the case of an item other than 61.09—textile fabric (other than knitted or crocheted fabric) cut to shape for making goods of that kind; or (b)in the case of item 61.09—textile fabric (including knitted or crocheted fabric whether imported as separate articles or in the form of a number of articles in the length) shaped for making goods of that kind.”.
4. Omit sub-item 61.01.6, insert the following sub-item:—
“61.01.6	- Other garments....................................................................	52½%		22½%”.
5. Omit sub-item 61.02.6, insert the following sub-item:—
“61.02.6	- Other garments....................................................................	52½%		22½%”.
6. Omit sub-item 61.04.4.
7. Omit sub-item 61.09.2, insert the following sub-item:—
“61.09.2	- Other garments....................................................................	52½%		22½%”.
8. Omit items 69.11 and 69.12, insert the following items:—
“69.11	* Tableware and other goods of a kind commonly used for domestic or toilet purposes, of porcelain or china, (including biscuit porcelain and parian)	30%		20%
69.12	* Tableware and other goods of a kind commonly used for domestic or toilet purposes, of pottery other than porcelain or china	30%		20%”.
9. Omit item 83.02, insert the following item:—
“83.02	* Base metal fittings and mountings suitable for furniture, doors, staircases, windows, blinds, coach-work, saddlery, trunks, caskets and the like (including automatic door closers); base metal hat-racks, hat-pegs, brackets and the like:
83.02.1	- Specially designed for coachwork; door closers, hydraulic or pneumatic	35%		25%
83.02.2	- Goods (other than fittings and mountings for curtains and goods falling within sub-item 83.02.1) that are entered for home consumption on or before 30 June 1974	35%		15%
83.02.9	- Other......................................................................................	25%		15%”.

Seventh Schedule—continued

10. Omit item 85.25, insert the following item:—
“85.25	* Insulators of any material:
85.25.1	- Insulators, as follows:—		7½	Free
(a)being assemblies of the stacked type incorporating two or more separable insulators, both or all of which are usable at nominal system voltages exceeding 88000 volts;
(b)of the suspension disc type, having an electromechanical failing load exceeding 147 kilo-newtons;
(c) of the pin type, suitable for use at nominal system voltages exceeding 1000 volts that are entered for home consumption on or after 21 September 1973;
(d)of types not specified in paragraphs (a) to (c) (inclusive), suitable for use at nominal system voltages exceeding 88000 volts
85.25.9	- Other..................................................................................		50%	40%”.
AMENDMENT OF PART II. OF THE SECOND SCHEDULE
Omit—
“83.02.91		”,
insert—
“83.02.2
83.02.9		Goods, as follows:—
(a) hinges;
(b) barrel and socket bolts;
(c) fittings and mountings for curtains; and
(d)other goods not being goods specially designed for use with furniture”.
AMENDMENT OF PART III. OF THE SECOND SCHEDULE
Omit—
“85.25.9		”.
insert—
“85.25.1		Insulators of glass
85.25.9		Insulators of glass”.
AMENDMENT OF PART IV. OF THE SECOND SCHEDULE
Omit—
“69.11.1
69.11.2
69.11.9		”,
insert—
“69.11		”,
AMENDMENT OF PART V. OF THE SECOND SCHEDULE
Omit—
“69.12.1
69.12.2
69.12.9		”,
insert—
“69.12		”.
AMENDMENT OF PART VI. OF THE SECOND SCHEDULE
Omit—
“83.02.11
83.02.199		”,
insert—
“83.02.1		Turnbutton fasteners of a kind ordinarily used for the attachment of textile hoods or textile coverings to motor vehicles, other than turnbutton fasteners for use as original components in the assembly or manufacture of vehicles of a kind falling within sub-item 87.01.1, 87.02.1, 87.03.9 or paragraph 87.14.11 in the First Schedule; door closers, hydraulic or pneumatic”.

Seventh Schedule—continued

AMENDMENT OF PART VII. OF THE SECOND SCHEDULE

Omit—
“83.02.2		”.
insert—
“83.02.2		Goods other than hinges
83.02.9		Goods other than hinges”.
AMENDMENTS OF PART II. OF THE THIRD SCHEDULE
1. Omit—
“Item 05.15				Goods not put up for retail sale; animal semen
Item 06.01				Goods not put up for retail sale
Item 06.02				Goods not put up for retail sale”.
2. Omit—
“Item 44.02				Goods not put up for retai sale”.
AMENDMENTS OF PART IV. OF THE THIRD SCHEDULE
1. Omit—
“Sub-item 61.09.2				Goods other than suspender-belts, brassieres, braces, suspenders, garters and the like”,
insert—
“Sub-item 61.09.2				”.
2. Omit—
“Sub-item 83.02.3
Sub-paragraph 83.02.999				”.
AMENDMENT OF PART I. OF THE FIFTH SCHEDULE
Omit item 40.
AMENDMENTS OF PART V. OF THE FIFTH SCHEDULE
1. Omit items 235 and 236, insert the following items:—
“235	22.08.1		Goods to which the tariff classification specified in column 2 of this item applies		Free
236	22.08.9		Goods, other than rectified spirits of wine for fortifying wines		To and including 31 December 1973—$4.78 per l of alcohol; From and including 1 January 1974—$4.70 per l of alcohol”.
2. Omit item 1178.
3. Omit item 1231.
4. Omit items 1235 to 1237 (inclusive), insert the following items:—
“1235	61.09.1		Knitted or crocheted elastic fabric shaped for making garments		Free
1235a	61.09.1		Goods, not being goods falling within the preceding item		22½%
1236	61.09.2		Knitted or crocheted elastic fabric shaped for making garments		Free
1236a	61.09.2		Goods, not being goods falling within the preceding item		22½%”.
5. Omit items 1299 to 1306 (inclusive), insert the following items:—
“1299	69.11		Goods to which the tariff classification specified in column 2 of this item applies		Free
1300	69.12		Goods to which the tariff classification specified in column 2 of this item applies		(K): 14%”.

Seventh Schedule—continued

6. Omit item 1727, insert the following items:—
“1727	83.02.1	Turnbutton fasteners of a kind ordinarily used for the attachment of textile hoods or textile coverings to motor vehicles	Free
1727a	83.02.1	Goods, not being goods falling within the preceding item	15%
1727b	83.02.9	Fittings and mountings for curtains other than curtain rods	Free”.
7. Omit item 2036, insert the following item:—
“2036	85.25.9	Goods to which the tariff classification specified in column 2 of this item applies	Free”.