Document ID: chunk:federal_register_of_legislation:C2025C00043:front:0:p3
Version: federal_register_of_legislation:C2025C00043
Segment Type: other
Provision Reference: 
Character Range: 5314–8134

origin, not elsewhere specified or included
Notes.
Section II—Vegetable products
Note.
Chapter 6—Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes.
Chapter 7—Edible vegetables and certain roots and tubers
Notes.
Chapter 8—Edible fruit and nuts; peel of citrus fruit or melons
Notes.
Chapter 9—Coffee, tea, mate and spices
Notes.
Chapter 10—Cereals
Notes.
Subheading Note.
Chapter 11—Products of the milling industry; malt; starches; inulin; wheat gluten
Notes.
Chapter 12—Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes.
Subheading Note.
Chapter 13—Lac; gums, resins and other vegetable saps and extracts
Note.
Chapter 14—Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes.
Section III—Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Chapter 15—Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Notes.
Subheading Notes.
Additional Note.

USER'S GUIDE
  This Guide aims to give a general overview of the operation and organisation of this Act.
The operation of the Act
  The Act imposes Customs duty on goods imported into Australia.
  To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia's international obligations as a party to the World Trade Organization Agreement.
Note: The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible through that Department's website.
  The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for goods that are originating goods under a free trade agreement or other agreement between Australia and one or more other countries is determined under Schedules 4A to 15.
  Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3, 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14 or 15.
  Rates of duty under Schedules 3, 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14 and 15, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or