Customs Tariff Act 1995
NOTICE OF SUBSTITUTED RATES OF CUSTOMS DUTY FOR EXCISE-EQUIVALENT GOODS
NOTICE (No. 1) 2026
I, Melissa Catania, delegate of the Comptroller-General of Customs, in accordance with subsection 19(9) of the Customs Tariff Act 1995 (the Customs Tariff Act), give notice that, on and from
2 February 2026:
− the increased rate of customs duty for excise-equivalent goods classified to each subheading of Schedule 3 to the Customs Tariff Act set out in Column 1 of the Table below is the rate in
Column 2 opposite that subheading;
− the increased rate of customs duty for excise-equivalent goods classified to a subheading of Schedule 3 to the Customs Tariff Act, as specified in an item in the tables in Schedules:
4A (Singaporean originating goods)
5 (US originating goods)
6 (Thai originating goods)
6A (Peruvian originating goods)
7 (Chilean originating goods)
8 (ASEAN-Australia-New Zealand originating goods)
8A (Pacific Islands originating goods)
8B (Trans‑Pacific Partnership originating goods)
9 (Malaysian originating goods)
9A (Indonesian originating goods)
10 (Korean originating goods)
10A (Indian originating goods)
11 (Japanese originating goods)
12 (Chinese originating goods)
13 (Hong Kong originating goods)
14 (Regional Comprehensive Economic Partnership originating goods)
15 (UK originating goods)
16 (UAE originating goods)
in the Customs Tariff Act, is the rate in Column 2 of the Table below opposite that subheading.
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY
2 February 2026 CPI INDEXATION
Column 1 | Column 2 | |
Customs Tariff Subheading | New Rates of Duty Operative on and from 2 February 2026 | |
2203.00.64 | 2206.00.73 | $54.74/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
|
2203.00.66 | 2206.00.77 | $63.75/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
|
2203.00.69 | 2206.00.79 | $63.75/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
|
2203.00.91 | 2206.00.14 | $107.99/L of alcohol |
2203.00.99 | 2206.00.92 | |
2206.00.13 | 2206.00.99 | |
2204.10.23 | 2206.00.23 | $107.99/L of alcohol, plus customs duty where applicable |
2204.10.29 | 2206.00.24 | |
2204.10.83 | 2206.00.52 | |
2204.10.89 | 2206.00.59 | |
2204.21.30 | 2206.00.62 | |
2204.21.90 | 2206.00.69 | |
2204.22.30 | 2207.10.00 | |
2204.22.90 | 2208.20.90 | |
2204.29.30 | 2208.30.00 | |
2204.29.90 | 2208.40.00 | |
2205.10.30 | 2208.50.00 | |
2205.10.90 | 2208.60.00 | |
2205.90.30 | 2208.70.00 | |
2205.90.90 | 2208.90.20 | |
2206.00.21 | 2208.90.90 | |
2206.00.22 |
| |
Customs Tariff Subheading | New Rates of Duty Operative on and from 2 February 2026 | |
2208.20.10 |
| $100.85/L of alcohol, plus customs duty where applicable |
2207.20.10 | 2710.91.69 | $0.526/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable
|
2707.10.00 | 2710.91.70 | |
2707.20.00 | 2710.91.80 | |
2707.30.00 | 2710.99.16 | |
2707.50.00 | 2710.99.22 | |
2709.00.90 | 2710.99.28 | |
2710.12.62 | 2710.99.51 | |
2710.12.69 | 2710.99.52 | |
2710.12.70 | 2710.99.53 | |
2710.19.16 | 2710.99.62 | |
2710.19.22 | 2710.99.69 | |
2710.19.28 | 2710.99.70 | |
2710.19.51 | 2710.99.80 | |
2710.19.52 | 2902.20.00 | |
2710.19.53 | 2902.30.00 | |
2710.19.70 | 2902.41.00 | |
2710.20.00 | 2902.42.00 | |
2710.91.16 | 2902.43.00 | |
2710.91.22 | 2902.44.00 | |
2710.91.28 | 3817.00.10 | |
2710.91.51 | 3824.99.30 | |
2710.91.52 | 3824.99.40 | |
2710.91.53 | 3826.00.10 | |
2710.91.62 | 3826.00.20 | |
2711.11.00 |
| $0.360/kg of liquefied natural gas |
2711.21.10 |
| $0.360/kg of compressed natural gas |
2711.12.10 | 2711.13.10 | $0.172/L of liquefied petroleum gas |
Dated this 28th day of January 2026.
[signed]
Melissa Catania
Delegate of the
Comptroller-General
of Customs