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CUSTOMS TARIFF ACT 1995 - SCHEDULE 3

Classification of goods and general and special rates of duty

Note 1:    See sections 15 and 16.

Note 2:    The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3:    The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII Internet site (www.austlii.edu.au).

Section I -- Live animals; animal products

Notes.  

             1.-  Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

             2.-  Except where the context otherwise requires, throughout this Schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

Chapter 1 -- Live animals

Note.  

             1.-  This Chapter covers all live animals except:

                     (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of 0301, 0306 or 0307;

                     (b)  Cultures of micro-organisms and other products of 3002; and

                     (c)  Animals of 9508.

 

0101

LIVE HORSES, ASSES, MULES AND HINNIES:

 

0101.10.00

‑Pure‑bred breeding animals

Free

0101.90.00

‑Other

Free

 

0102

LIVE BOVINE ANIMALS:

 

0102.10.00

-Pure-bred breeding animals

Free

0102.90.00

-Other

Free

 

0103

LIVE SWINE:

 

0103.10.00

-Pure-bred breeding animals

Free

0103.9

-Other:

 

0103.91.00

--Weighing less than 50 kg

Free

0103.92.00

--Weighing 50 kg or more

Free

 

0104

LIVE SHEEP AND GOATS:

 

0104.10.00

-Sheep

Free

0104.20.00

-Goats

Free

 

0105

LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus , DUCKS, GEESE, TURKEYS AND GUINEA FOWLS:

 

0105.1

-Weighing not more than 185 g:

 

0105.11.00

--Fowls of the species Gallus domesticus

Free

0105.12.00

-- Turkeys

Free

0105.19.00

--Other

Free

0105.9

-Other:

 

0105.94.00

‑‑Fowls of the species Gallus domesticus

Free

0105.99.00

--Other

Free

 

0106

OTHER LIVE ANIMALS:

 

0106.1

‑Mammals:

 

0106.11.00

‑‑Primates

Free

0106.12.00

‑‑Whales, dolphins and porpoises (mammals of the order Cetacea ); manatees and dugongs (mammals of the order Sirenia )

Free

0106.19.00

‑‑Other

Free

0106.20.00

‑Reptiles (including snakes and turtles)

Free

0106.3

‑Birds:

 

0106.31.00

‑‑Birds of prey

Free

0106.32.00

‑‑Psittaciformes (including parrots, parakeets, macaws and cockatoos)

Free

0106.39.00

‑‑Other

Free

0106.90.00

‑Other

Free

 


 

Chapter 2 -- Meat and edible meat offal

Note.  

             1.-  This Chapter does not cover:

                     (a)  Products of the kinds described in 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

                     (b)  Guts, bladders or stomachs of animals (0504.00.00) or animal blood (0511 or 3002); or

                     (c)  Animal fat, other than products of 0209.00.00 (Chapter 15).

 

0201

MEAT OF BOVINE ANIMALS, FRESH OR CHILLED:

 

0201.10.00

-Carcasses and half-carcasses

Free

0201.20.00

-Other cuts with bone in

Free

0201.30.00

-Boneless

Free

 

0202

MEAT OF BOVINE ANIMALS FROZEN:

 

0202.10.00

-Carcasses and half-carcasses

Free

0202.20.00

-Other cuts with bone in

Free

0202.30.00

-Boneless

Free

 

0203

MEAT OF SWINE, FRESH, CHILLED OR FROZEN:

 

0203.1

-Fresh or chilled:

 

0203.11.00

--Carcasses and half-carcasses

Free

0203.12.00

--Hams, shoulders and cuts thereof, with bone in

Free

0203.19.00

--Other

Free

0203.2

-Frozen:

 

0203.21.00

--Carcasses and half-carcasses

Free

0203.22.00

--Hams, shoulders and cuts thereof, with bone in

Free

0203.29.00

--Other

Free

 

0204

MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:

 

0204.10.00

-Carcasses and half-carcasses of lamb, fresh or chilled

Free

0204.2

-Other meat of sheep, fresh or chilled:

 

0204.21.00

--Carcasses and half-carcasses

Free

0204.22.00

--Other cuts with bone in

Free

0204.23.00

--Boneless

Free

0204.30.00

-Carcasses and half-carcasses of lamb, frozen

Free

0204.4

-Other meat of sheep, frozen:

 

0204.41.00

--Carcasses and half-carcasses

Free

0204.42.00

--Other cuts with bone in

Free

0204.43.00

--Boneless

Free

0204.50.00

-Meat of goats

Free

 

0205.00.00

MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN

Free

 

0206

EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN:

 

0206.10.00

-Of bovine animals, fresh or chilled

Free

0206.2

-Of bovine animals, frozen:

 

0206.21.00

--Tongues

Free

0206.22.00

--Livers

Free

0206.29.00

--Other

Free

0206.30.00

-Of swine, fresh or chilled

Free

0206.4

-Of swine, frozen:

 

0206.41.00

--Livers

Free

0206.49.00

--Other

Free

0206.80.00

-Other, fresh or chilled

Free

0206.90.00

-Other, frozen

Free

 

0207

MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN:

 

0207.1

-Of fowls of the species Gallus domesticus :

 

0207.11.00

--Not cut in pieces, fresh or chilled

Free

0207.12.00

--Not cut in pieces, frozen

Free

0207.13.00

--Cuts and offal, fresh or chilled

Free

0207.14.00

--Cuts and offal, frozen

Free

0207.2

-Of turkeys:

 

0207.24.00

--Not cut in pieces, fresh or chilled

Free

0207.25.00

--Not cut in pieces, frozen

Free

0207.26.00

--Cuts and offal, fresh or chilled

Free

0207.27.00

--Cuts and offal, frozen

Free

0207.3

-Of ducks, geese or guinea fowls:

 

0207.32.00

--Not cut in pieces, fresh or chilled

Free

0207.33.00

--Not cut in pieces, frozen

Free

0207.34.00

--Fatty livers, fresh or chilled

Free

0207.35.00

--Other, fresh or chilled

Free

0207.36.00

--Other, frozen

Free

 

0208

OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN:

 

0208.10.00

-Of rabbits or hares

Free

0208.30.00

‑Of primates

Free

0208.40.00

‑Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia )

Free

0208.50.00

‑Of reptiles (including snakes and turtles)

Free

0208.90.00

-Other

Free

 

0209.00.00

PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED

Free

0210

MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL:

 

0210.1

-Meat of swine:

 

0210.11.00

--Hams, shoulders and cuts thereof, with bone in

Free

0210.12.00

--Bellies (streaky) and cuts thereof

Free

0210.19.00

--Other

Free

0210.20.00

-Meat of bovine animals

Free

0210.9

‑Other, including edible flours and meals of meat or meat offal:

 

0210.91.00

‑‑Of primates

Free

0210.92.00

‑‑ Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia )

Free

0210.93.00

‑‑Of reptiles (including snakes and turtles)

Free

0210.99.00

‑‑Other

Free

 


 

Chapter 3 -- Fish and crustaceans, molluscs and other aquatic invertebrates

Notes.  

             1.‑  This Chapter does not cover:

                     (a)  Mammals of 0106;

                     (b)  Meat of mammals of 0106 (0208 or 0210);

                     (c)  Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (2301); or

                     (d)  Caviar or caviar substitutes prepared from fish eggs (1604).

             2.-  In this Chapter, "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

 

0301

LIVE FISH:

 

0301.10.00

-Ornamental fish

Free

0301.9

-Other live fish:

 

0301.91.00

--Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )

Free

0301.92.00

--Eels ( Anguilla spp. )

Free

0301.93.00

--Carp

Free

0301.94.00

--Bluefin tunas ( Thunnus thynnus )

Free

0301.95.00

--Southern bluefin tunas (Thunnus maccoyii)

Free

0301.99.00

--Other

Free

 

0302

FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:

 

0302.1

-Salmonidae, excluding livers and roes:

 

0302.11.00

--Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )

Free

0302.12.00

--Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ) , Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho )

Free

0302.19.00

--Other

Free

0302.2

-Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ), excluding livers and roes:

 

0302.21.00

--Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis )

Free

0302.22.00

--Plaice ( Pleuronectes platessa )

Free

0302.23.00

--Sole ( Solea spp .)

Free

0302.29.00

--Other

Free

0302.3

-Tunas (of the genus Thunnus ), skipjack or stripe‑bellied bonito ( Euthynnus (Katsuwonus) pelamis ), excluding livers and roes:

 

0302.31.00

--Albacore or longfinned tunas ( Thunnus alalunga )

Free

0302.32.00

--Yellowfin tunas ( Thunnus albacares )

Free

0302.33.00

--Skipjack or stripe‑bellied bonito

Free

0302.34.00

‑‑Bigeye tunas ( Thunnus obesus )

Free

0302.35.00

‑‑Bluefin tunas ( Thunnus thynnus )

Free

0302.36.00

‑‑Southern bluefin tunas ( Thunnus maccoyii )

Free

0302.39.00

--Other

Free

0302.40.00

-Herrings ( Clupea harengus, Clupea pallasii ), excluding livers and roes

Free

0302.50.00

-Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ), excluding livers and roes

Free

0302.6

-Other fish, excluding livers and roes:

 

0302.61.00

--Sardines ( Sardina pilchardus, Sardinops spp. ), sardinella ( Sardinella spp. ), brisling or sprats ( Sprattus sprattus )

Free

0302.62.00

--Haddock ( Melanogrammus aeglefinus )

Free

0302.63.00

--Coalfish ( Pollachius virens )

Free

0302.64.00

--Mackerel ( Scomber scombrus, Scomber australasicus Scomber japonicus )

Free

0302.65.00

--Dogfish and other sharks

Free

0302.66.00

--Eels ( Anguilla spp .)

Free

0302.67.00

--Swordfish ( Xiphias gladius )

Free

0302.68.00

--Toothfish ( Dissostichus spp. )

Free

0302.69.00

--Other

Free

0302.70.00

-Livers and roes

Free

 

0303

FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:

 

0303.1

‑Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes:

 

0303.11.00

‑‑Sockeye salmon (red salmon) ( Oncorhynchus nerka )

Free

0303.19.00

‑‑Other

Free

0303.2

-Other salmonidae, excluding livers and roes:

 

0303.21.00

--Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster )

Free

0303.22.00

--Atlantic salmon ( Salmo salar ) and Danube salmon (Hucho hucho)

Free

0303.29.00

--Other

Free

0303.3

-Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae ), excluding livers and roes:

 

0303.31.00

--Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis )

Free

0303.32.00

--Plaice ( Pleuronectes platessa )

Free

0303.33.00

--Sole ( Solea spp. )

Free

0303.39.00

--Other

Free

0303.4

-Tunas (of the genus Thunnus ), skipjack or stripe‑bellied bonito ( Euthynnus (Katsuwonus) pelamis ), excluding livers and roes:

 

0303.41.00

--Albacore or longfinned tunas ( Thunnus alalunga )

Free

0303.42.00

--Yellowfin tunas ( Thunnus albacares )

Free

0303.43.00

--Skipjack or stripe‑bellied bonito

Free

0303.44.00

‑‑Bigeye tunas ( Thunnus obesus )

Free

0303.45.00

‑‑Bluefin tunas ( Thunnus thynnus )

Free

0303.46.00

‑‑Southern bluefin tunas ( Thunnus maccoyii )

Free

0303.49.00

--Other

Free

0303.5

‑Herrings ( Clupea harengus, Clupea pallasii ) and cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ), excluding livers and roes:

 

0303.51.00

‑‑Herrings ( Clupea harengus, Clupea pallasii )

Free

0303.52.00

‑‑Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus )

Free

0303.6

‑Swordfish ( Xiphias gladius ) and toothfish ( Dissostichus spp. ), excluding livers and roes:

 

0303.61.00

‑‑Swordfish ( Xiphias gladius )

Free

0303.62.00

‑‑Toothfish ( Dissostichus spp. )

Free

0303.7

-Other fish, excluding livers and roes:

 

0303.71.00

--Sardines ( Sardina pilchardus, Sardinops spp. ), sardinella ( Sardinella spp. ), brisling or sprats ( Sprattus sprattus )

Free

0303.72.00

--Haddock ( Melanogrammus aeglefinus )

Free

0303.73.00

--Coalfish ( Pollachius virens )

Free

0303.74.00

--Mackerel ( Scomber scombrus, Scomber australasicus, Scomber japonicus )

Free

0303.75.00

--Dogfish and other sharks

Free

0303.76.00

--Eels ( Anguilla spp .)

Free

0303.77.00

--Sea bass ( Dicentrarchus labrax , Dicentrarchus punctatus )

Free

0303.78.00

--Hake ( Merluccius spp., Urophycis spp .)

Free

0303.79.00

--Other

Free

0303.80.00

-Livers and roes

Free

 

0304

FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN:

 

0304.1

-Fresh or chilled:

 

0304.11.00

‑‑Swordfish ( Xiphias gladius )

Free

0304.12.00

‑‑Toothfish ( Dissostichus spp. )

Free

0304.19.00

‑‑Other

Free

0304.2

-Frozen fillets:

 

0304.21.00

‑‑Swordfish ( Xiphias gladius )

Free

0304.22.00

‑‑Toothfish ( Dissostichus spp. )

Free

0304.29.00

‑‑Other

Free

0304.9

-Other:

 

0304.91.00

‑‑Swordfish ( Xiphias gladius )

Free

0304.92.00

‑‑Toothfish ( Dissostichus spp. )

Free

0304.99.00

--Other

Free

 

0305

FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF FISH, FIT FOR HUMAN CONSUMPTION:

 

0305.10.00

-Flours, meals and pellets of fish, fit for human consumption

Free

0305.20.00

‑Livers and roes of fish, dried, smoked, salted or in brine

Free

0305.30.00

-Fish fillets, dried, salted or in brine, but not smoked

Free

0305.4

-Smoked fish, including fillets:

 

0305.41.00

--Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon (Hucho hucho)

Free

0305.42.00

--Herrings ( Clupea harengus, Clupea pallasii )

Free

0305.49.00

--Other

Free

0305.5

-Dried fish, whether or not salted but not smoked:

 

0305.51.00

--Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus )

Free

0305.59.00

--Other

Free

0305.6

-Fish, salted but not dried or smoked and fish in brine:

 

0305.61.00

--Herrings ( Clupea harengus, Clupea pallasii )

Free

0305.62.00

--Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus )

Free

0305.63.00

--Anchovies ( Engraulis spp .)

Free

0305.69.00

--Other

Free

 

0306

CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF CRUSTACEANS, FIT FOR HUMAN CONSUMPTION:

Free

0306.1

-Frozen:

 

0306.11.00

--Rock lobster and other sea crawfish ( Palinurus spp., Panulirus spp., Jasus spp. )

Free

0306.12.00

--Lobsters ( Homarus spp. )

Free

0306.13.00

--Shrimps and prawns

Free

0306.14.00

--Crabs

Free

0306.19.00

--Other, including flours, meals and pellets of crustaceans, fit for human consumption

Free

0306.2

-Not frozen:

 

0306.21.00

--Rock lobster and other sea crawfish ( Palinurus spp., Panulirus spp., Jasus spp. )

Free

0306.22.00

--Lobsters ( Homarus spp. )

Free

0306.23.00

--Shrimps and prawns

Free

0306.24.00

--Crabs

Free

0306.29.00

--Other, including flours, meals and pellets of crustaceans, fit for human consumption

Free

 

0307

MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS, FIT FOR HUMAN CONSUMPTION:

 

0307.10.00

-Oysters

Free

0307.2

-Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :

 

0307.21.00

--Live, fresh or chilled

Free

0307.29.00

--Other

Free

0307.3

-Mussels ( Mytilus spp., Perna spp. ):

 

0307.31.00

--Live, fresh or chilled

Free

0307.39.00

--Other

Free

0307.4

-Cuttle fish ( Sepia officinalis, Rossia macrosoma, Sepiloa spp. ) and squid ( Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp. ):

 

0307.41.00

--Live, fresh or chilled

Free

0307.49.00

--Other

Free

0307.5

-Octopus ( Octopus spp. ):

 

0307.51.00

--Live, fresh or chilled

Free

0307.59.00

--Other

Free

0307.60.00

-Snails, other than sea snails

Free

0307.9

-Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

 

0307.91.00

--Live, fresh or chilled

Free

0307.99.00

--Other

Free

 


 

Chapter 4 -- Dairy produce; birds' eggs; natural