Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SCHEDULE 4

SCHEDULE 4
CONCESSIONAL RATES OF DUTY
PART I
1           Goods that, at the time they are 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                 Free

2           Goods, as prescribed by by-law, that, at the time

they are entered for home consumption, 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                                              Free

3           Goods that, at the time they are entered for home

consumption, are intended for the official use of:

   (a)  the Governor-General;

   (b)  the Governor of a State; or

   (c)  a member of the family of the Governor-General
            or the Governor of a State                         Free

4           Goods, as prescribed by by-law:


   (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 covered by an
agreement or arrangement between the Australian
Government and the government of another country on
co-operation in the field of science and technology
Free
5           Goods, as precribed by by-law, that 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
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                             Free

6           Goods that:


   (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 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 Comptroller for the purposes
            of this item                                       Free

7           Goods, as prescribed by by-law, that are:


   (a)  for the official use of an international
organisation established by agreement between
Australia and another country or between Australia
and other countries; or

   (b)  for the official or personal use of an
official of an international organisation referred
            to in paragraph (a)                                Free

8           Goods, as prescribed by by-law, that are for use by

or for sale to persons the subject of a Status of
Forces Agreement between Australia and another
            country or between Australia and other countries   Free

9           Goods, as prescribed by by-law, in relation to

which the Customs procedures of the Commonwealth
are to be applied in the manner mentioned in
Article 16 of the Treaty between Australia and the
Independent State of Papua New Guinea that was
            signed at Sydney on 18 December 1978               Free

10          Goods, that a Commercial Tariff Concession Order

declares are goods to which this item applies,
being goods the subject of an agreement (including
a treaty or convention) between Australia and New
            Zealand                                            5%

DC:5%
11          Goods, that a Commercial Tariff Concession Order

declares are goods to which this item applies,
being goods the subject of an agreement (including
a treaty or convention) between Canada and
            Australia                                          5%

DC:5%
CAN:Free
12          Goods, as prescribed by by-law, specially designed

            for the use of blind, deaf or dumb persons         Free

13          Goods, as prescribed by by-law, that are for use in

connection with an Australian Industry
Participation program approved by the Commonwealth,
as follows:

   (a)  raw materials or components that are to be used
as inputs in the production or manufacture of
further goods that will ultimately become the
property of the Commonwealth of Australia;

   (b)  raw materials or components that are to be used
as inputs in the production or manufacture of
further goods that will ultimately be exported
under a formal Defence Offset Program; or

   (c)  tools and specialised test equipment for the
support of Defence material or for use under a
formal Offset Program and which will eventually
become the property of the Commonwealth of
            Australia                                          Free

14          Goods:


   (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 Comptroller has directed the item shall
not apply;

        (ii)   for use in a class or kind of research
programme or project to which the Comptroller has
directed the item shall not apply; or

        (iii)  in respect to which the Comptroller is of
the opinion that goods that serve similar functions
are produced in Australia or are capable of being
produced in Australia by any person in the normal
course of business; and

   (c)  in respect to which the Vice-Chancellor or
other executive officer approved by the Comptroller
of that tertiary institution, as the case may be,
has complied with such conditions as are stipulated
            by the Comptroller                                 Free

15          Goods, as prescribed by by-law, being:


   (a)  goods imported by passengers or members of the
crew of ships or aircraft;

   (b)  goods that:

        (i)    at the time they are approved for delivery
for home consumption, are the property of a person
who has arrived in Australia on an international
flight within the meaning of section 96B of the
Customs Act 1901; and

        (ii)   were purchased by that person in an inwards
duty free shop within the meaning of that section;

   (c)  goods, brought into, or sent to, Australia by
such members of the Defence Force stationed outside
Australia as are prescribed by by-law;

   (d)  goods imported by members of the forces of
Canada, New Zealand or the United Kingdom; or

   (e)  passengers' personal effects, furniture or
            household goods                                    Free

16          Goods, as prescribed by by-law, (not being goods to

which item 15 applies) imported by passengers or
            members of the crew of ships or aircraft           20%

NZ:20%
PNG:20%
FI:20%
DC:20%
PART II
17          Goods, or parts of goods, that have been exported

from Australia otherwise than for repair or
renovation and are returned without their identity
having been altered, not being goods in respect of
which:

   (a)  any duties, taxes or charges of the
Commonwealth were payable at or prior to the date
of exportation but which had not been paid and an
amount equal to the sum of such duties, taxes or
charges has not been paid to the Commonwealth since
the date the goods were exported from Australia; or

   (b)  drawback or refund of any duties, taxes or
charges of the Commonwealth was paid when the goods
were exported from Australia and an amount equal to
such drawback or refund has not been paid to the
Commonwealth since the date the goods were exported
            from Australia                                     Free

18          Goods, being:


   (a)  goods or parts of goods previously imported
into Australia and returned after repair overseas
free of charge in accordance with the provisions of
a specific warranty applicable to the previously
imported goods; or

   (b)  goods supplied free of charge under the
provisions of a specific warranty applicable to:

        (i)    goods previously imported into Australia; or

        (ii)   goods in respect of which the replacement
goods form a part,
where the goods being replaced:

        (iii)  are of no commercial value or have been or
will be exported or destroyed;

        (iv)   will not, if exported, be reimported under
any provision in this Schedule; and

        (v)    are not goods in respect of which drawback or
refund of any duties, taxes or charges of the
            Commonwealth was paid                              Free

19          Goods that a Commercial Tariff Concession Order

provided for by sub-section 269C (1A) or (1B) of
the Customs Act 1901 declares are goods to which
this item applies, being goods the identity of
which has not been altered since the date the goods
            were exported from Australia                       Free

20          Goods (not being goods to which item 18 or 19

applies):

   (a)  that have been exported from Australia for
repair or renovation;

   (b)  the identity of which has not been altered
since the date the goods were exported from
Australia; and

   (c)  on which, under Schedule 3, duty is ascertained
by reference to a percentage of the value of the
            goods                                              Such

percentage
of the
cost, as
determined
by the
Comptroller,
of materials,
labour and
other
charges
involved in
the repair
or
renovation
as is the
percentage
by reference
to which
duty is
ascertained
in respect
of the goods
under Part
II of this
Act
NZ/PNG/
FI/DC:
Such
percentage
of the
cost, as
determined
by the
Comptroller,
of materials,
labour and
other
charges
involved in
the repair
or
renovation
as is the
percentage
by reference
to which
duty is
ascertained
in respect
of the goods
under Part
II of this
Act
21          Goods, as prescribed by by-law, that are imported

for repair, alteration or industrial processing and
            are intended to be exported                        Free

22          Goods, as prescribed by by-law:


   (a)  that are for use in connection with the
exploration for petroleum; or

   (b)  that are for use in connection with the
development of petroleum wells to the stage where a
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,
not being goods that serve similar functions to
those that are produced in Australia or are capable
of being produced in Australia by any person in the
            normal course of business                          Free

23          Goods, being:


   (a)  goods, as prescribed by by-law, that have been
donated or bequeathed by a person, company or
organisation domiciled or established outside
Australia to an organisation established in
Australia for the purposes of performing work of a
philanthropic nature;

   (b)  goods, as prescribed by by-law, 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     Free

24          Goods, as prescribed by by-law, 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                                       Free

25          Goods, as prescribed by by-law, 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                                       Free

26          Pictorial illustrations for teaching purposes in

universities, colleges, schools or public
            institutions                                       Free

27          Handicrafts, as prescribed by by-law               Free

28          Theatrical costumes and properties, as prescribed

            by by-law                                          Free

29          Goods, for use as a prototype, as prescribed by

            by-law                                             2%

DC:2%
30          Robots, as defined by by-law, and parts and

accessories suitable for use solely or principally
            with such robots                                   2%

31          Goods for use in, or in connection with, aircraft,

            as prescribed by by-law                            2%

DC:2%
32          Goods, as prescribed by by-law, being:


   (a)  goods on which no duty is payable and in
respect of which, in the opinion of the
Comptroller, the value is insubstantial;

   (b)  goods in respect of which, in the opinion of
the Comptroller, 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   Free

33          Goods in relation to which a Commercial Tariff

Concession Order is in force and that are for
instructional purposes in a university, college,
            school or other educational institution            Free

34          Goods imported on or in containers, being

containers that will be exported without being put
            to any other use, as prescribed by by-law          In respect of

the goods on
or in the
containers-
the rate of
duty that
would apply to
the goods if
they were
imported
separately
NZ/PNG/FI/DC:
the rate of
duty that
would apply to
the goods if
they were
imported
separately;
In respect
of the
containers-
Free
PART III
35A         Tobacco, cigars, cigarettes or snuff, in quantities

approved by the Comptroller, for use in a medical
or other scientific research programme approved by
            the Comptroller                                    Free

35B         Unmanufactured tobacco and tobacco refuse

classified under 2401.10.12, 2401.20.12 or
2401.30.00 of Schedule 3, as prescribed by by-law,
being:

   (a)  for use by a person who is a manufacturer for
the purposes of the Excise Act 1901, and also the
holder of a certificate issued by the Comptroller
for the purposes of this item; and

   (b)  for use in the manufacture of cigarettes or of
fine cut tobacco suitable for the manufacture of
cigarettes, being cigarettes or fine cut tobacco
            that will contain Australian grown tobacco leaf    $0.47/kg

DC:$0.47/kg,
less 5%
35C         Unmanufactured tobacco and tobacco refuse

classified under 2401.10.13, 2401.20.13 or
2401.30.00 of Schedule 3, as prescribed by by-law,
being:

   (a)  for use by a person who is a manufacturer for
the purposes of the Excise Act 1901, and also the
holder of a certificiate issued by the Comptroller
for the purposes of this item; and

   (b)  for use in the manfacture of tobacco (other
than snuff, cigarettes or fine cut tobacco suitable
for the manufacture of cigarettes) being tobacco
            that will contain Australian grown tobacco leaf    $0.33/kg

DC:$0.33/kg,
less 5%
35D         Tobacco classified under 2403.10.90 of Schedule 3,

            as prescribed by by-law                            5%, and

$39.35/kg
NZ:$39.35/kg
PNG:$39.35/kg
FI:$39.35/kg
DC:$39.35/kg
36          Goods, as prescribed by by-law, being:


   (a)  compounds that are catalysts, dispersing
agents, foam stablisers or foam modifiers; or

   (b)  photographic sensitised film, plates or papers 2%
DC:2%
37          Goods classified under 0712, 0713, 1519, 2005,

2207, 2815, 2827, 2833, 2835, 2836, 2903, 2905,
2908, 2909, 2912, 2915, 2916, 2917, 2921, 2923,
2931, 2933, 3204, 3207, 3208, 3212, 3214, 3215,
3402, 3503, 3701, 3702, 3808, 3814.00.00, 3823,
3901, 3902, 3903, 3904, 3905, 3906, 3907, 3908,
3909, 3910.00.00, 3911, 3912, 3914.00.00, 3917,
3918, 3921, 3923, 3926, 7210, 8211, or 8215 of
            Schedule 3, as prescribed by by-law                2%

DC:2%
38          Goods classified under 2815 or 3705 of Schedule 3,

            as prescribed by by-law                            Free

39          Printing paper classified under 4802, and coated

paper classified under 4810, of Schedule 3, as
            prescribed by by-law                               Free

40A         Fabrics, as prescribed by by-law, being fabrics

classified under a heading of Schedule 3 specified
            in the Table below:                                2%

THE TABLE
    3921                           5512

    5007                           5513

    5111                           5514

    5112                           5515

    5208                           5516

    5209                           5903

    5210                           5906

    5211                          5907.00.00

    5212                           6001

    5407                           6002

5408
40B         Fabrics, as prescribed by by-law, being fabrics

classified under a heading of Schedule 3 specified
            in the Table below:                                Free

THE TABLE
    5208                           5408

    5209                           5512

    5210                           5513

    5211                           5514

    5212                           5515

    5407                           5516

41A         Goods, as prescribed by by-law, being:             Free


   (a)  vehicles classified under 8703.21.10,
8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10,
8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or
8704.31.10 of Schedule 3;

   (b)  vehicle components, including vehicle
components imported with and forming part of
vehicles that are not assembled or are not further
assembled than a stage that constitutes a
sub-assembly, for use as original components in the
assembly or manufacture of:

        (i)    vehicles of a kind which, if imported, would
be classified under 8701.20.00, 8701.90.20, 8702,
8703, 8704 or 8705 of Schedule 3; or

        (ii)   trailers and semi-trailers for articulated
vehicles, being trailers and semi-trailers of a
kind which, if imported, would be classified under
8716.31, 8716.39 or 8716.40 of Schedule 3; or

   (c)  goods that are for use in the testing, quality
control, manufacturing evaluation or engineering
development of passenger motor vehicles or motor
vehicle components manufactured under the plan
known as the Passenger Motor Vehicle Manufacturing
Plan
41B         Vehicles of an age of 30 years or more, being:


   (a)  utilities or pick-ups classified under
8704.21.90 or 8704.31.90 of Schedule 3; or

   (b)  Vehicles classified under 8703.21.10,
8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10,
8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or
            8704.31.10 of Schedule 3                           Free

41C         Goods, as prescribed by by-law, being:


   (a)  vehicles that are not assembled or are not
further assembled than a stage that constitutes a
sub-assembly, being vehicles classified under a
subheading of Schedule 3, specified in column 1 of
the Table below; or

   (b)  vehicle components, classified under a
subheading of Schedule 3 specified in column 2 of
the Table below;
entered for home consumption on or before 31
            December 1991                                      57.5%

NZ:20%
FI:52.5%
DC:52.5%
CAN:50%
THE TABLE
  Column 1                       Column 2

 8703.21.10                     8407.33.10

 8703.22.10                     8407.34.10

 8703.23.10                     8407.90.10

 8703.24.10                     8408.20.10

 8703.31.10                     8706.00.10

 8703.32.10                     8707.10.10

 8703.33.10                     8707.90.20

 8703.90.10                     8708.40.30

 8704.21.10                     8708.50.30

 8704.31.10                     8708.93.30

8708.99.30
41D         Goods, including goods imported with and forming

part of vehicles that are not assembled or are not
further assembled than a stage that constitutes a
sub-assembly, for use by a single manufacturer or
assembler in the original manufacture or assembly
of the cab/chassis or driveable chassis of a
vehicle of a kind which, if imported, would be
classified under a subheading of Schedule 3
specified in the Table below, being components of
the following types, and parts thereof:

   (a)  air brake equipment;

   (b)  brake drums;

   (c)  gearboxes with operating devices;

   (d)  hubs;

   (e)  propeller shaft assemblies;

   (f)  road wheels; or

   (g)  suspension systems,
entered for home consumption on or before 31
            December 1988                                      15%

DC:10%
CAN:7.5%
THE TABLE
 8701.20.00                     8704.21.20

 8702.10.10                     8704.22.00

 8702.90.10                     8704.23.00

 8703.22.20                     8704.31.20

 8703.23.20                     8704.32.00

8703.24.20
8703.31.20
8703.32.20
8703.33.20
8703.90.20
42A         Goods, as prescribed by by-law, for use in the

construction, modification or repair of vessels of
a kind which, if imported, would be classified
under a subheading of Schedule 3 specified in the
            Table below:                                       2%

DC:2%
THE TABLE
 8901.10.90                     8903.92.90

 8901.20.90                     8903.99.90

 8901.30.90                     8904.00.90

 8901.90.90                     8905.10.90

 8902.00.90                     8905.20.90

 8903.91.90                     8906.90.90

42B         Ships, as prescribed by by-law, that are registered

in New Zealand and owned by persons resident in New
Zealand, being ships:

   (a)  for use in Australian waters in replacement of
ships registered in New Zealand and owned by
persons resident in New Zealand; or

   (b)  for use for any other purpose for a period not
exceeding 6 months from the date of commencement of
the operation of the particular ship in Australian
            waters                                             Free

42C         Goods in respect of which, but for this item, duty

ascertained in accordance with Part II of this Act
would be so ascertained by reference to a rate of
duty not exceeding 2%, being goods for use in the
construction, modification or repair of vessels of
a kind which, if imported, would be classified
under a subheading of Schedule 3 specified in the
Table below, being:

   (a)  bountiable vessels, the construction or
modification of which is undertaken at premises
registered in accordance with section 10 of the
Bounty (Ships) Act 1980;

   (b)  bountiable vessels, the whole of the
construction or modification of which is arranged
shipbuilder, being a person registered in
accordance with section 10A of the Bounty (Ships)
Act 1980; or

   (c)  vessels, the whole of the repair of which is
arranged or is proposed to be arranged by a ship
repairer registered in accordance with the Bounty
            (Ship Repair) Act 1986                             Free

THE TABLE
            8901.10.90                     8903.92.90

            8901.20.90                     8903.99.90

            8901.30.90                     8904.00.90

            8901.90.90                     8905.10.90

            8902.00.90                     8905.20.90

            8903.91.90                     8906.90.90

50          Goods that a Commercial Tariff Concession Order

            declares are goods to which this item applies      2%

DC:2%