Customs Tariff Regulations 2004

Statutory Rules No. 289, 2004

made under the

Customs Tariff Act 1995

Compilation No. 5

Compilation date: 1 January 2017

Includes amendments up to: F2016L01936

Registered: 9 January 2017

About this compilation

This compilation

This is a compilation of the Customs Tariff Regulations 2004 that shows the text of the law as amended and in force on 1 January 2017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

1 Name of Regulations

These Regulations are the Customs Tariff Regulations 2004.

3 Definitions

In these Regulations:

Act means the Customs Tariff Act 1995.

Harmonized US Tariff Schedule has the meaning given by section 153YA of the Customs Act 1901.

Schedule 5 item means an item in the table in Schedule 5 to the Act.

Schedule 7 item means an item in the table in Schedule 7 to the Act.

Schedule 8 item means an item in the table in Schedule 8 to the Act.

US classification means a classification under the Harmonized US Tariff Schedule.

4 Schedule 5 of the Act—prescribed goods

For each Schedule 5 item mentioned in column 2 of an item in Schedule 1, the goods classified to the US classification, or 1 of the US classifications, mentioned in column 3 of the item are prescribed.

Note: Subparagraph 16(1)(k)(i) of the Act provides that the duty in respect of goods classified to a heading or subheading specified in column 2 of a Schedule 5 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16(2) of the Act provides that, if column 2 of a Schedule 5 item includes ‘(prescribed goods only)’, subparagraph 16(1)(k)(i) does not apply to the goods mentioned in the item unless the goods are prescribed.

4A Schedule 5 to the Act—prescribed goods

For each Schedule 5 item mentioned in an item in Schedule 1A, the goods mentioned in column 3 of that item are prescribed.

4B Schedule 7 to the Act—prescribed goods

For each Schedule 7 item mentioned in an item in Schedule 1B, the goods mentioned in the item are prescribed.

Note: Subparagraph 16(1)(m)(i) of the Act provides that the duty in respect of goods classified to a heading or subheading specified in column 2 of a Schedule 7 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16(2A) of the Act provides that, if column 2 of a Schedule 7 item includes ‘(prescribed goods only)’, subparagraph 16(1)(m)(i) does not apply to the goods mentioned in the item unless the goods are prescribed.

5 Schedule 8 to the Act—prescribed goods

For each Schedule 8 item mentioned in column 2 of an item in Schedule 2, the goods mentioned in column 3 of that item are prescribed.

Schedule 1—Prescribed goods

(regulation 4)

Item	Schedule 5 item	US classification
1	921	6401.92.90
2	922	6401.99.30 6401.99.60 6401.99.90
4	924	6402.91.10 6402.91.20 6402.91.26 6402.91.50 6402.91.80 6402.91.90
5	925	6402.99.08 6402.99.16 6402.99.19 6402.99.33 6402.99.80 6402.99.90
6	926	6404.11.90
7	927	6404.19.20

Schedule 1A—Prescribed goods for Schedule 5 items

(regulation 4A)

Item	Schedule 5 item	Prescribed goods	Tariff classification in Schedule 3 to Act
1	954	Goods, other than goods of plastic	9619.00.49
2	955	Goods, other than non‑wovens	9619.00.90

Schedule 1B—Prescribed goods for Schedule 7 items

(regulation 4B)

Item	Schedule 7 item	Prescribed goods	Tariff classification in Schedule 3 to Act
1	674	Goods, other than non‑wovens	9619.00.90

Schedule 2—Prescribed goods for certain Schedule 8 items

(regulation 5)

Item	Schedule 8 item	Prescribed goods	Tariff classification in Schedule 3 to Act
1	113	Sterile surgical or dental adhesion barriers, whether or not absorbable, in the forms described in 3920 of Schedule 3 to the Act, of polymers of ethylene	3006.10.12
2	114	Sterile surgical or dental adhesion barriers, whether or not absorbable, in the forms described in 3920 of Schedule 3 to the Act, other than goods of: (a) polymers of propylene; or (b) polycarbonates; or (c) alkyd resins; or (d) polyesters; or (e) acrylic polymers	3006.10.19
3	123	Insecticides, herbicides, anti‑sprouting products and plant‑growth regulators classified in 3808.52.90 of Schedule 3 to the Act	3808.52.90
3A	123A	Insecticides, herbicides, anti‑sprouting products and plant‑growth regulators classified in 3808.59.90 of Schedule 3 to the Act	3808.59.90
4	143	Medium density fibreboard (MDF), as follows: (a) of a thickness not exceeding 5 mm; (b) of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3; (c) mechanically worked or surface covered	4411.12.90
5	144	Medium density fibreboard (MDF), as follows: (a) of a thickness exceeding 5 mm but not exceeding 9 mm; (b) of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3; (c) mechanically worked or surface covered	4411.13.90
6	145	Medium density fibreboard (MDF), as follows: (a) of a thickness exceeding 9 mm; (b) of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3; (c) mechanically worked or surface covered	4411.14.90
7	146	Fibreboard, other than medium density fibreboard (MDF), as follows: (a) of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3; (b) mechanically worked or surface covered	4411.93.00
8	179	Men’s or boys’ suits, knitted or crocheted, of synthetic fibres, wool or fine animal hair	6103.10.00
9	180	Men’s or boys’ suits, knitted or crocheted, other than of synthetic fibres, wool or fine animal hair	6103.10.00
10	212	Men’s or boys’ bathrobes, dressing gowns and similar articles, knitted or crocheted, other than of man‑made fibres or cotton	6107.99.00
11	213	Men’s or boys’ bathrobes, dressing gowns and similar articles, knitted or crocheted, of man‑made fibres	6107.99.00
12	238	Graduated compression hosiery, as follows: (a) panty hose and tights, of synthetic fibres, measuring per single yarn less than 67 decitex; (b) socks, ankle‑socks, sockettes and the like, other than of cotton	6115.10.10
13	335	Goods classified in 8428.90.00 of Schedule 3 to the Act, other than mine wagon pushers, locomotive or wagon traversers, wagon tippers or similar railway handling equipment	8428.90.00
14	338	Machines and apparatus which, but for the operation of Note 9 (C)(iii) to Chapter 84 of Schedule 3 to the Act, would be classified in 8428.90.00 of Schedule 3 to the Act	8486.40.91
14A	338A	Machines and apparatus which, but for the operation of Note 9 (C)(i) or (ii) to Chapter 84 of Schedule 3 to the Act, would be classified in 8428.90.00 of Schedule 3 to the Act	8486.40.99
15	339	Video camera recorders	8525.80.90
15A	362A	Vehicles, from Indonesia, of a cylinder capacity not exceeding 3,000 cm3, except vehicles that only use a small secondary petrol engine to recharge their batteries, and that are normally driven solely by use of the electric motor, classified in 8703.40.19 of Schedule 3 to the Act	8703.40.19
15B	362B	Vehicles, from Indonesia, that only use a small secondary petrol engine to recharge their batteries, and that are normally driven solely by use of the electric motor, classified in 8703.40.19 of Schedule 3 to the Act	8703.40.19
15C	362J	Vehicles, from Indonesia, of a cylinder capacity not exceeding 3,000 cm3, except vehicles that only use a small secondary petrol engine to recharge their batteries, and that are normally driven solely by use of the electric motor, classified in 8703.60.19 of Schedule 3 to the Act	8703.60.19
15D	362K	Vehicles, from Indonesia, that only use a small secondary petrol engine to recharge their batteries, and that are normally driven solely by use of the electric motor, classified in 8703.60.19 of Schedule 3 to the Act	8703.60.19
16	368	Sanitary articles, as follows: (a) men’s or boys’ underpants or briefs: (i) knitted or crocheted; or (ii) woven, of cotton; (b) women’s or girls’ briefs or panties: (i) knitted or crocheted, other than of cotton or man‑made fibres; or (ii) woven	9619.00.30
17	369	Sanitary articles, being articles for babies, other than goods of cotton or of synthetic fibres	9619.00.41

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3—Legislation history

Number and year	FRLI registration or gazettal	Commencement	Application, saving and transitional provisions
289, 2004	7 Sept 2004	1 Jan 2005 (r 2)
331, 2006	15 Dec 2006 (F2006L04077)	r 5–7 and Sch 2: 3:01 pm (A.E.D.T.) 3 Feb 2007 (r 2(b) and gaz 2007, No S25) Remainder: 1 Jan 2007 (r 2(a))	r 4 and 6
278, 2009	9 Oct 2009 (F2009L03741)	1 Jan 2010 (r 2)	—
234, 2011	13 Dec 2011 (F2011L02653)	1 Jan 2012 (r 2)	—

Name	Registration	Commencement	Application, saving and transitional provisions
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Regulation 2016	12 Dec 2016 (F2016L01911)	1 Jan 2017 (s 2(1) item 1)	—
Customs Tariff Amendment (2017 Harmonized System) Regulation 2016	13 Dec 2016 (F2016L01936)	1 Jan 2017 (s 2(1) item 1)	—

Endnote 4—Amendment history

Provision affected	How affected
r 2.....................	rep LA s 48D
r 3.....................	am No 278, 2009; No 234, 2011
r 4A....................	ad No 234, 2011
r 4B....................	ad No. 234, 2011
r 5.....................	ad No 278, 2009
Schedule 1
Schedule 1................	am No 331, 2006; No 234, 2011
Schedule 1A
Schedule 1A..............	ad No 234, 2011
Schedule 1B
Schedule 1B...............	ad No 234, 2011
Schedule 2
Schedule 2................	ad No 278, 2009
	am No 234, 2011; F2016L01911; F2016L01936