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CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SCHEDULE 4
SCHEDULE 4 Sections 27 and
29
CONCESSIONAL RATES OF DUTY
PART 1
Special Concessional Rates of Duty
------------------------------------------------------------------------------
--
Column 1 Column 2 Column 3 Column 4
Item General Special
no. Goods rate rate
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--
1 Goods that, at the time they are Free . .
entered for home consumption -
(a) are owned by the Commonwealth
and are not intended to be used
for the purposes of trade; or
(b) are owned by the Commonwealth
and exemption from duty of which
is, in the opinion of the
Minister, in the national interest
2 Goods, as prescribed by by-law, Free . .
that, at the time they are entered
for home consumption -
(a) are owned by an authority or
body established for a purpose of
the Commonwealth by or under a law
of the Commonwealth (including an
Ordinance of the Australian
Capital Territory), being an
authority or body prescribed by
by-law in relation to those goods;
and
(b) are not intended to be used
for the purposes of trade
3 Goods that, at the time they are Free . .
entered for home consumption, are
intended for the personal or
official use of -
(a) the Governor-General;
(b) the Governor of a State;
(c) a member of the family of the
Governor-General or the Governor
of a State; or
(d) a member of the staff of the
Governor-General or the Governor
of a State, being a member of the
staff who is not an Australian
citizen
4 Goods, as prescribed by by-law, Free . .
being goods -
(a) that, at the time they are
entered for home consumption,
are -
(i) owned by the government of a
country other than Australia; and
(ii) intended for the official use
of that government and are not
intended to be used for the
purposes of trade; or
(b) of a scientific nature that
are imported in accordance with an
agreement or arrangement between
the Australian Government and the
government of another country on
co-operation in the field of
science and technology
5 Goods that are, at the time they Free . .
are entered for home consumption,
intended for -
(a) the official or personal use
of a Trade Commissioner in
Australia of any country, being
a person who is not an Australian
citizen, is not ordinarily
resident in Australia or in a
Territory and is not otherwise
engaged in a profession, business
or occupation; or
(b) the personal use of a member
of the family of a person referred
to in paragraph (a), being a
member of the family who forms
part of the household of the
person, is not an Australian
citizen, is not ordinarily
resident in Australia or in a
Territory and is not engaged in a
profession, business or occupation
6 Goods that - Free . .
(a) are, at the time they are
entered for home consumption,
intended for the personal use of a
person who is employed on the
official staff of a Trade
Commissioner in Australia of any
country, being a Trade
Commissioner referred to in
paragraph (a) of item 5, is not an
Australian citizen, is not
ordinarily resident in Australia
or in a Territory and is not
otherwise engaged in a profession,
business or occupation; and
(b) are imported at the time that
person first takes up duty on the
staff of a Trade Commissioner in
Australia of that country
7 Goods that - Free . .
(a) are, at the time they are
entered for home consumption,
intended for the official use of a
Trade Commissioner in Australia of
any country, being a Trade
Commissioner to whom paragraph (a)
of item 5 does not apply;
(b) are declared by that Trade
Commissioner, in writing, to be
for such official use; and
(c) are goods, or are included in
a class of goods, approved by the
Minister for the purposes of this
item
8 Goods that, at the time they are Free . .
entered for home consumption -
(a) are owned by the United
Nations or a Specialised Agency
that, in pursuance of the Charter
of the United Nations, has been
brought into relationship with the
United Nations; and
(b) are intended for the official
use of the United Nations or that
Specialised Agency
9 Goods that - Free . .
(a) are, at the time they are
entered for home consumption,
intended for the personal or
official use of -
(i) the Secretary-General or an
Assistant Secretary-General of the
United Nations;
(ii) the Executive Head or an
Assistant Executive Head of a
Specialised Agency that, in
pursuance of the Charter of the
United Nations, has been brought
into relationship with the United
Nations; or
(iii) a member of the family of the
person referred to in
sub-paragraph
(i) or (ii); or
(b) consist of the furniture or
effects of an official of the
United Nations or a Specialised
Agency that, in pursuance of the
Charter of the United Nations,
has been brought into relationship
with the United Nations, being
goods that are imported at or
about the time when the official
takes up office in Australia
10 Goods, as prescribed by by-law, Free . .
that are -
(a) for the official use of an
international organization; or
(b) for the official or personal
use of an official of an
international organization
11 Goods, as prescribed by by-law, Free . .
that are for use by or for sale to
persons the subject of a Status of
Forces Agreement between the
Australian Government and the
government of another country
12 Goods, as prescribed by by-law, Free . .
being the outside package or the
outside covering in which goods
are imported (whether or not the
goods contained therein are also
in other packages or coverings)
and being a package or covering in
which goods of that kind are
ordinarily imported
13 Goods, as prescribed by by-law, . . . .
being -
(a) goods, the produce or
manufacture of New Zealand;
(b) ships that are registered in
New Zealand and owned by persons
resident in New Zealand, being
ships -
(i) for use in Australian waters
in replacement of ships registered
in New Zealand and owned by
persons resident in New Zealand;
or
(ii) for use for any other purpose
for a period not exceeding six
months from the date of
commencement of the operation of
the particular ship in Australian
waters
14 Tobacco, cigars, cigaretts or Free . .
snuff, in quantities approved by
the Minister, for use in a medical
or other scientific research
programme approved by the Minister
15 Passengers' personal effects, Free . .
furniture or household goods, as
prescribed by by-law; goods, as
prescribed by by-law, imported by
passengers or members of the crew
of ships or aircraft; goods, as
prescribed by by-law, brought
into, or sent to, Australia by
such members of the Defence Force
stationed outside Australia as are
prescribed by by-law
16 Goods, as prescribed by by-law, 20% NZ: 20%
(not being goods falling within PNG: 20%
item 15) imported by passengers or
members of the crew of ships or
aircraft
17 Goods, as prescribed by by-law, Free . .
being -
(a) trophies won outside
Australia;
(b) decorations, medallions or
certificates awarded, or to be
awarded, outside Australia and
sent from outside Australia to
persons within Australia; or
(c) trophies or prizes sent by
donors resident outside Australia
for presentation or competition
in Australia
18 Goods, as prescribed by by-law, Free . .
specially designed for the use of
blind, deaf or dumb persons
19 Goods, as prescribed by by-law, 2% . .
being goods a suitable equivalent
of which that is the produce or
manufacture of Australia is not
reasonably available
20 . .
21 Goods, as prescribed by by-law,
being goods -
(a) a suitable equivalent of which
that is the produce or manufacture
of Australia is not reasonably
available;
(b) to which an item, sub-item,
paragraph or sub-paragraph in
Schedule 3 that is specified in
Column I of a Part of the Table in
this item applies;
(c) that are included in the class
of goods specified in Column 2 of
that Part of that Table opposite
that item, sub-item, paragraph or
sub-paragraph, as the case may be;
and
(d) a suitable equivalent of which
that is the produce or manufacture
of -
(i) in the case of goods included
in a class of goods specified in
Part I of that Table - Canada; or
(ii) in the case of goods included
in a class of goods specified in
Part II of that Table -
New Zealand,
is reasonably available.
THE TABLE
Part I - Canada
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--
Column 1 Column 2
(Tariff item,
etc.) (Goods)
------------------------------------------------------------------------------
--
28.56.1 Calcium carbide
84.62 Roller bearings and
parts therefor
------------------------------------------------------------------------------
--
Part II - New
Zealand
------------------------------------------------------------------------------
--
Column 1 Column 2
(Tariff item,
etc.) (Goods)
------------------------------------------------------------------------------
--
35.01.1 Goods to which the
tariff
classification
specified in
Column 1 applies
73.40.99 Bobbins
84.28 Poultry-keeping and
bee-keeping
machinery;
germination plant
fitted with
mechanical or
thermal equipment
------------------------------------------------------------------------------
--
22 Pictorial illustrations for use Free . .
teaching purposes in universities,
colleges,schools or public
institutions; goods, as prescribed
by by-law, that are for use for
instructional purposes in a
university, college, school or
other educational institution,
being goods a suitable equivalent
of which that is the produce or
manufacture of Australia is not
reasonably available
23 Goods - Free . .
(a) that are for use as components
or materials in a research
programme or project at an
institution that is a tertiary
institution for the purposes of
the Tertiary Education Commission
Act 1977 ;
(b) that are not goods -
(i) imported by or for a tertiary
institution to which the Minister
has directed the item shall not
apply;
(ii) for use in a class or kind of
research programme or project to
which the Minister has directed
the item shall not apply; or
(iii) in respect to which the
Minister is of the opinion that
suitably equivalent goods the
produce or manufacture of
Australia are reasonably
available; and
(c) in respect to which the
Vice-Chancellor
or other executive
officer approved by the Minister
of that tertiary institution, as
the case may be, has complied with
such conditions as are stipulated
by the Minister
24 Vehicle components, including Free . .
vehicle components imported with
and forming part of unassembled
vehicles, as prescribed by by-law,
that are for use as original
components in the assembly or
manufacture of -
(a) vehicles of a kind falling
within 87.01.31, 87.01.32, 87.02
or 87.03 in Schedule 3; or
(b) trailers for articulated
vehicles of a kind falling within
87.14.19 in Schedule 3
25 . .
26 Vehicles of a kind to which Free . .
87.02.2 in Schedule 3 applies,
being vehicles of an age of 30
years or more
27 Goods, being - Free . .
(a) goods, as prescribed by
bylaw,
that have been donated or
bequeathed by a person, company or
organization domiciled or
established outside Australia to
an organization established in
Australia for the purposes of
performing work of a philanthropic
nature;
(b) goods, as prescribed by
bylaw,
that have been donated or
bequeathed to the public or to a
public institution; or
(c) printed matter, including
printed pictures and photographs,
the property of any public
institution and intended for
deposit or exhibition therein
28 Goods, as prescribed by by-law, Free . .
that are not intended to be sold
or to be used for purposes of
trade and became the property of
the importer under the will or the
intestacy of a deceased person at
a time when the importer was
resident or established in
Australia
29 Goods the produce or manufacture Free . .
of Australia, as prescribed by
by-law
30 Goods, as prescribed by by-law, Free . .
re-imported after being sent
outside Australia for repair,
alteration or renovations by the
manufacturer
31 Goods, as prescribed by by-law Free . .
(not being goods falling within
item 30), re-imported after being
sent outside Australia for repair,
alteration or renovation that
could not be performed or
undertaken in Australia
32 Goods, as prescribed by by-law Such NZ/PNG/
(not being goods falling within percentage of DC/CAN:
item 30 or 31), re-imported after the cost, as Such
being sent outside Australia for determined by percentage
of
repair, alteration or renovation, the Minister, the cost, as
being goods on which, under of materials, determined
by
Schedule 3, duty is ascertained by labour and the
Minister,
reference to a percentage of the other charges materials,
value of the goods involved in labour and
the repair, other
charges
alteration or involved in the
renovation as repair,
is the alteration
or
percentage renovation
as
ascertained in is the
respect of the percentage
goods in ascertained
in
Schedule 3 respect of
the
goods in
Schedule 3
33 Re-imported goods, as prescribed Free . .
by by-law (not being goods falling
within item 29, 30, 31 or 32),
being goods -
(a) the character of which has not
altered since exportation; and
(b) in respect of which a refund
or drawback of duties of Customs
or duties of Excise was not paid
on exportation
34 Goods, as prescribed by by-law, Free . .
that are imported for repair,
alteration or industrial
processing and are intended to be
exported
35 Goods, as prescribed by by-law, Free . .
being -
(a) goods on which no duty is
payable and in respect of which,
in the opinion of the Minister,
the value is insubstantial;
(b) goods in respect of which, in
the opinion of the Minister, the
amount of duty that, but for this
item, would be payable and the
value are insubstantial;
(c) samples of negligible value;
or
(d) calendars, catalogues,
overseas travel literature, price
lists and other printed matter
36 Handicrafts, as prescribed by Free . .
by-law
37 Theatrical costumes and Free . .
properties, as prescribed by
by-law
38 Goods, as prescribed by by-law, 6% . .
being wallcoverings, paperbacked,
being goods not falling within
39.02.2 or 48.11 in Schedule 3
39 Parts, as prescribed by by-law, Free . .
for vehicles of a kind falling
within 87.02 in Schedule 3, being
parts for use otherwise than as
original components in the
assembly or manufacture of such
vehicles
40 Goods, as prescribed by by-law, The rate of NZ/PNG/
being goods that, in accordance duty DC/CAN: The
with the Customs (Import ascertained in rate of duty
Licensing) Regulations in force respect of the ascertained
in
under the Customs Act 1901, are goods in respect of
the
excepted from the application of Schedule 3 goods in
those regulations less 12.5% Schedule 3
less
12.5%
41 Goods, as prescribed by by-law, as Free . .
follows, being goods a suitable
equivalent of which that is the
produce or manufacture of
Australia is not reasonably
available:
(a) goods that are for use in
connection with the exploration
for petroleum;
(b) goods that are for use in
connection with the development of
petroleum wells to the stage where
the well-head assembly is
attached, not being goods for, or
for use in connection with,
controlling, treating, conveying
or storing petroleum after leaving
the well-head assembly
42 Vessels, as prescribed by by-law, Free . .
that are approved for temporary
importation
43 Fabrics, being fabrics to which 2% DC: Free
50.09, 51.04, 53.11, 55.09, 56.07, CAN: Free
59.08, 59.11, 59.12 or 60.01 in
Schedule 3 applies, as prescribed
by by-law
44 Fabrics, being fabrics to which Free . .
51.04, 55.09 or 56.07 in Schedule
3 applies, as prescribed by by-law
45 Goods, as prescribed by by-law, The rate of NZ/PNG/
being goods that are parts for duty DC/CAN: The
other goods ascertained by rate of duty
reference to ascertained
by
Schedule 3 in reference to
respect of the Schedule 3 in
tariff respect of
the
classification tariff
that applies classification
to those goods that applies to
for which the those goods for
goods of this which the goods
item form a of this item
part form a part
46 Goods comprising - In respect of NZ/PNG/
(a) yarn, twine, cordage, rope or the yarn, DC/CAN: In
cable to which an item in Division twine, respect of
the
11 of Schedule 3 would apply; cordage, rope yarn, twine,
and or cable - the cordage,
rope
(b) a re-usable inner container rate of duty or cable -
the
being a beam, spool, bobbin, cone, that would rate of duty
or the like that, after the twine, apply to such that would
cordage, rope or cable has been goods as if apply to
such
removed, will be exported without they were goods as if
being put to any other commercial imported they were
use separately; in imported
respect of the separately; in
inner respect of
the
container - 2% inner
container - 2%
47 Goods comprising - In respect of NZ/PNG/
(a) compressed or liquefied gas; the gas - the DC/CAN: In
and rate of duty respect of
the
(b) a container designed to be that would gas - the
rate
refilled of a kind which, if apply to the of duty that
imported empty, would fall within gas if it were would apply to
73.24 in Schedule 3, and similar imported the gas if
it
containers of other base metals separately; in were
imported
that, when emptied, will be respect of the separately;
in
exported without being put to any container - respect of
the
other commercial use Free container -
Free
48 Goods comprising - In respect of NZ/PNG/
(a) wire of a kind used with the wire - the DC/CAN: In
paper-making machinery; and rate of duty respect of
the
(b) a re-usable inner container that would wire - the
rate
that, after the wire has been apply to the of duty that
removed, will be exported without wire if it would apply
to
being put to any other commercial were imported the wire if it
use separately; in were
imported
respect of the separately; in
inner respect of
the
container - 2% inner
container - 2%
PART II
Substituted Concessional Rates of Duty NOTES 1. A reference in this Part to
"handicrafts to which this Part applies" shall be read as a reference to goods
that are -
(a) textile fabrics, and articles made up from textile fabric, that are
hand
crocheted, hand knitted,
hand netted or hand woven and contain not less than 95% by weight of natural
fibres; or
(b) other goods that are wholly, or in chief part by weight, of natural
materials, being goods that the Collector is satisfied are made by one or more
of the following processes, and by no other process:
(c) by hand;
(d) by tools held in the hand;
(e) by machines powered by foot or hand. 2. A reference in this Part to
"handicrafts to which this Part applies" shall also be read as
including a reference to -
(a) textile fabrics printed or dyed according to the traditional Batik
method;
and
(b) goods made up from such fabrics, being goods that the Collector is
satisfied are made by one or
more of the processes described in paragraphs (c), (d) and (e) of note 1 and
by no other
process. 3. For the purposes of the operation of note 1 or 2 in relation to
goods, the incorporation or inclusion in the goods of materials or components
of a minor nature that are essential to the assembly or normal operation of
the goods shall be disregarded. 4. A reference in this Part to "a call for
tender" means a call for tender made under the provisions of Part XV to the
Customs Act 1901.
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--
Column 1 Column 2 Column 3 Column 4 Column
5
Item Tariff General Special
no. Classification Goods rate rate
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--
401 08.09.1 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
411 08.10.1 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
421 08.11.1 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
431 16.02.1 Goods, the produce or manufacture . . DC: 5%
of a Developing Country, as
prescribed by by-law
441 17.04.9 Goods, the produce or manufacture . . DC:
12.5%
of a Developing Country, as
prescribed by by-law
451 20.03.1 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
461 20.06.6 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
471 20.07.41 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
481 20.07.491 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
491 20.07.499 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
501 39.01.41 Goods, as prescribed by by-law 40% FI:
Free
DC: 30%
511 39.02.51 Goods, as prescribed by by-law 40% FI:
Free
DC: 30%
521 39.03.51 Goods, as prescribed by by-law 40% FI:
Free
DC: 30%
531 39.07.11 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
541 40.11.2 Goods, the produce or manufacture . . DC: 15%
of a Developing Country, as
prescribed by by-law
551 40.11.9 Goods, the produce or manufacture . . DC:
Free
of a Developing Country, as
prescribed by by-law
552 40.11.9 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as TAIW):
15%
prescribed by by-law
561 40.13.3 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
571 42.03.4 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
572 42.03.4 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN and.
RKOR): 40%
581 44.05.992 Goods, the produce or manufacture . . FI:
Free
of a Forum Island Country, as
prescribed by by-law
591 44.13.2 Goods, the produce or manufacture . . FI:
Free
of a Forum Island Country, as
prescribed by by-law
601 44.13.92 Goods, the produce or manufacture . . FI:
Free
of a Forum Island Country, as
prescribed by by-law
611 44.15.11 Goods, the produce or manufacture . . . .
of Papua New Guinea, as prescribed
by by-law
612 44.15.11 Goods, as prescribed by by-law 40% PNG:
30%
CAN: 30%
621 44.15.19 Goods, the produce or manufacture . . FI:
Free
of Papua New Guinea or a Forum
Island Country, as prescribed by
by-law
631 44.15.9 Goods, the produce or manufacture . . FI:
Free
of a Forum Island Country, as
prescribed by by-law
641 44.19.1 Goods, the produce or manufacture . . FI:
Free
of a Forum Island Country, as
prescribed by by-law
651 50.09.9 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
652 50.09.9 Goods, as prescribed by by-law 40% FI:
Free
DC: 30%
661 51.04.9 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
662 51.04.9 Goods, as prescribed by by-law 40% FI:
Free
DC: 30%
671 55.08 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
672 55.08 Goods, as prescribed by by-law 50% FI:
Free
DC (except
CHIN): 40%
681 55.09.5 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
682 55.09.5 Goods, as prescribed by by-law 40% FI:
Free
DC: 30%
691 55.09.611 Goods, as prescribed by by-law 22.5% FI:
Free
DC (except
HONG):
17.5%
701 55.09.612 Goods, as prescribed by by-law $0.25/m2 FI:
Free
DC (except
HONG): $0.20/m2
711 55.09.613 Goods, as prescribed by by-law Free . .
721 56.07.9 Handicrafts to which, this Part Free . .
applies, as prescribed by by-law
722 56.07.9 Goods, as prescribed by by-law 40% FI:
Free
DC: 30%
731 59.04.1 Goods, the produce or manufacture . . DC 5%
of a Developing Country, as
prescribed by by-law
751 59.04.9 Goods, the produce or manufacture . . DC:
Free
of a Developing Country, as
prescribed by by-law
761 59.06 Goods, the produce or manufacture . . DC: 5%
of a Developing Country, as
prescribed by by-law
771 59.08.1 Goods, as prescribed by by-law 40% FI:
Free
DC: 30%
781 60.03.1 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
782 60.03.1 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
RKOR and
TAIW): 40%
791 60.04.1 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
792 60.04.1 Goods, as prescribed by by-law 50% NZ: 25%
FI: Free
DC (except
CHIN): 40%
801 60.04.21 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
802 60.04.21 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC: 40%
811 60.04.29 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
812 60.04.29 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
RKOR and
TAIW): 40%
821 60.04.3 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
822 60.04.3 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
831 60.04.41 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
832 60.04.41 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG,
PHIL and
TAIW): 40%
841 60.04.49 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
842 60.04.49 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
851 60.04.5 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
852 60.04.5 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
861 60.04.6 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
862 60.04.6 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
871 60.04.7 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
872 60.04.7 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
RKOR): 40%
881 60.04.9 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
882 60.04.9 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
891 60.05.2 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
892 60.05.2 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
901 60.05.31 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
902 60.05.31 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG,
PHIL and
TAIW): 40%
911 60.05.32 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
912 60.05.32 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
921 60.05.33 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
922 60.05.33 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
931 60.05.34 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
932 60.05.34 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
941 60.05.35 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
942 60.05.35 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
952 60.05.35 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG and
TAIW): 40%
961 60.05.36 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
962 60.05.36 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
RKOR): 40%
971 60.05.37 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
972 60.05.37 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN and
HONG): 40%
981 60.05.39 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
982 60.05.39 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG and
TAIW): 40%
991 60.05.7 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
992 60.05.7 Goods, as prescribed by by-law 40% NZ: 20%
FI: Free
DC: 30%
1001 61.01.3 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1002 61.01.3 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
1011 61.01.91 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1012 61.01.91 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG,
PHIL and
TAIW): 40%
1021 61.01.92 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1022 61.01.92 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1031 61.01.93 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1032 61.01.93 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
1041 61.01.94 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1042 61.01.94 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
RKOR): 40%
1051 61.01.95 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1052 61.01.95 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
RKOR): 40%
1061 61.01.96 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1062 61.01.96 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN and
HONG): 40%
1071 61.01.99 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1072 61.01.99 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1081 61.02.3 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1082 61.02.3 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
1091 61.02.91 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1092 61.02.91 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
1101 61.02.92 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1102 61.02.92 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW): 40%
1111 61.02.93 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1112 61.02.93 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG,
PHIL and
TAIW): 40%
1121 61.02.94 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1122 61.02.94 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1131 61.02.95 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1132 61.02.95 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
RKOR): 40%
1141 61.02.96 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1142 61.02.96 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN and
HONG): 40%
1151 61.02.99 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1152 61.02.99 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1161 61.03.21 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1162 61.03.21 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN and
TAIW): 40%
1171 61.03.22 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1172 61.03.22 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1181 61.03.31 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1182 61.03.31 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG,
PHIL and
TAIW): 40%
1191 61.03.32 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1192 61.03.32 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1201 61.03.4 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1202 61.03.4 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1211 61.03.9 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1212 61.03.9 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW):
40%
1221 61.04.1 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1222 61.04.1 Goods, as prescribed by by-law 50% NZ: 25%
FI: Free
DC (except
CHIN):
40%
1231 61.04.2 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1232 61.04.2 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
TAIW):
40%
1241 61.04.31 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1242 61.04.31 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG,
PHIL and
TAIW):
40%
1251 61.04.39 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1252 61.04.39 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1261 61.04.4 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1262 61.04.4 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
CHIN,
HONG
and TAIW):
40%
1271 61.04.9 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1272 61.04.9 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
RKOR): 40%
1281 61.09.1 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1282 61.09.1 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG and
PHIL):
40%
1291 61.09.2 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1292 61.09.2 Goods, as prescribed by by-law 50% NZ: 15%
FI: Free
DC (except
HONG,
PHIL
and RKOR):
40%
1301 62.02.2 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1302 62.02.2 Goods, as prescribed by by-law 40% NZ: 20%
FI: Free
DC (except
HONG): 30%
1311 62.02.52 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1312 62.02.52 Goods, as prescribed by by-law 50% NZ: 25%
FI: Free
DC (except
CHIN): 40%
1321 62.02.54 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1322 62.02.54 Goods, as prescribed by by-law 50% NZ: 25%
FI: Free
DC (except
CHIN): 40%
1331 62.02.6 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1332 62.02.6 Goods, as prescribed by by-law 40% NZ: 20%
FI: Free
DC: 30%
1341 62.04.2 Goods, the produce or manufacture . . DC:
Free
of a Developing Country, as
prescribed by by-law
1351 62.04.9 Goods, the produce or manufacture . . DC:
Free
of a Developing Country, as
prescribed by by-law
1361 62.05 Goods, the produce or manufacture . . DC: 15%
of a Developing Country, as
prescribed by by-law
1372 62.05 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as TAIW):
15%
prescribed by by-law
1381 64.01.92 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1382 64.01.92 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
TAIW): 30%
1391 64.01.93 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1392 64.01.93 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
BRAZ and
CHIN): 30%
1401 64.02.92 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1402 64.02.92 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
TAIW): 30%
1411 64.02.991 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1412 64.02.991 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
BRAZ and
CHIN): 30%
1421 64.02.999 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1422 64.02.999 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
BRAZ and
CHIN): 30%
1431 64.03.2 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1432 64.03.2 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
TAIW): 30%
1441 64.03.3 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1442 64.03.3 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
BRAZ and
CHIN): 30%
1451 64.04.2 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1452 64.04.2 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
TAIW): 30%
1461 64.04.3 Handicrafts to which this Part Free . .
applies, as prescribed by by-law
1462 64.04.3 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
BRAZ and
CHIN): 30%
1471 64.05 Goods, as prescribed by by-law 40% NZ: 15%
FI: Free
DC (except
TAIW): 30%
1481 69.10 Goods, the produce or manufacture . . DC:
Free
of a Developing Country, as
prescribed by by-law
1891 84.15.29 Goods, the produce or manufacture . . DC: 25%
of a Developing Country, as
prescribed by by-law
1901 85.01.2 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as TAIW
and
prescribed by by-law YUGO):
20%
1911 85.01.4 Goods, the produce or manufacture . . DC: 20%
of a Developing Country, as
prescribed by by-law
1921 85.06.2 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as TAIW):
prescribed by by-law Free
1931 85.19.9 Goods, the produce or manufacture . . DC: 10%
of a Developing Country, as
prescribed by by-law
1932 85.19.9 Goods, the produce or manufacture . . DC: 15%
of a Developing Country, as
prescribed by by-law
1941 85.23.9 Goods, the produce or manufacture . . DC:
Free
of a Developing Country, as
prescribed by by-law
1951 89.01.1 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as TAIW):
15%
prescribed by by-law
1961 90.03 Goods, the produce or manufacture . . DC: 15%
of a Developing Country, as
prescribed by by-law
1971 90.09.1 Goods, the produce or manufacture . . DC: 20%
of a Developing Country, as
prescribed by by-law
1981 93.07.1 Goods, the produce or manufacture . . DC:
Free
of a Developing Country, as
prescribed by by-law
1991 94.01.9 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as HONG):
20%
prescribed by by-law
1992 94.01.9 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as TAIW):
20%
prescribed by by-law
1993 94.01.9 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as HONG
and
prescribed by by-law TAIW):
20%
2001 94.03.9 Goods, the produce or manufacture . . DC
(except
of a Developing Country, as HONG
and
prescribed by by-law TAIW):
20%
2011 94.04.2 Goods, as prescribed by by-law 25% FI:
Free
DC (except
HONG and
TAIW): 20%
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