Customs Tariff Act 1995 (Cth)

Customs Tariff Act 1995 No. 147, 1995 Compilation No. 95 Compilation date: 7 January 2025 Includes amendments: Act No. 117, 2024 This compilation is in 7 volumes Volume 1: sections 1–22 Schedule 2 Schedule 3 (Chapters 1–15) Volume 2: Schedule 3 (Chapters 16–38) Volume 3: Schedule 3 (Chapters 39–59) Volume 4: Schedule 3 (Chapters 60–73) Volume 5: Schedule 3 (Chapters 74–97) Volume 6: Schedules 4–15 Volume 7: Endnotes Each volume has its own contents About this compilation This compilation This is a compilation of the Customs Tariff Act 1995 that shows the text of the law as amended and in force on 7 January 2025 (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 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 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 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 Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part 1—Preliminary 1 Short title 2 Commencement 3 Definitions 3A Act does not extend to Norfolk Island 4 Headings in Schedule 3 5 Items in Schedule 4 6 Tariff classification 7 Rules for classifying goods in Schedule 3 8 Application of Schedule 4 9 Rates of duty—ad valorem duties 10 Certain words etc. are rates of duty 11 Rates of duty—phasing rates 12 Classes of countries and places in relation to which special rates apply 13 When goods are the produce or manufacture of a particular country or place 13AA When goods are Singaporean originating goods 13A When goods are US originating goods 13B When goods are Thai originating goods 13C When goods are New Zealand originating goods 13CA When goods are Peruvian originating goods 13D When goods are Chilean originating goods 13E When goods are ASEAN‑Australia‑New Zealand (AANZ) originating goods 13EA When goods are Pacific Islands originating goods 13EB When goods are Trans‑Pacific Partnership originating goods 13F When goods are Malaysian originating goods 13FA When goods are Indonesian originating goods 13G When goods are Korean originating goods 13GA When goods are Indian originating goods 13H When goods are Japanese originating goods 13J When goods are Chinese originating goods 13K When goods are Hong Kong originating goods 13L When goods are Regional Comprehensive Economic Partnership (RCEP) originating goods 13M When goods are UK originating goods 14 Application of rates of duty in relation to countries and places Part 2—Duties of Customs 15 Imposition of duties 16 Calculation of duty 16A Suspension of preferential tariff for UK originating goods—safeguard goods 16B Suspension of preferential tariff for Trans‑Pacific Partnership originating goods—safeguard goods imported from the United Kingdom 17 Rates for goods with constituents etc. 18 Calculation of concessional duty 18A Temporary increase in duties for goods from Russia or Belarus 18B Temporary decrease in duties for goods from Ukraine 19 Indexation of CPI indexed rates 19AAA Rounding of fuel duty rates 19AAB Change in fuel duty rates 19AABA Temporary reduction in indexed fuel duty rates 19AABB Temporary reduction in other duty rates 19AAC Fuel duty rates 19AA Alcohol duty rates 19AB Indexation of tobacco duty rates 19AC List of tobacco duty rates to be indexed under section 19AB 19ACA Other tobacco duty rates 19AD Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases 20 Duty where goods consist of certain containers and certain contents Part 3—Miscellaneous 20A Regulations 21 Repeal of the Customs Tariff Act 1987 etc. 22 Transitional Schedule 2—General rules for the interpretation of Schedule 3 Schedule 3—Classification of goods and general and special rates of duty Section I—Live animals; animal products Notes. Chapter 1—Live animals Note. Chapter 2—Meat and edible meat offal Note. Chapter 3—Fish and crustaceans, molluscs and other aquatic invertebrates Notes. Chapter 4—Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Notes. Subheading Notes. Chapter 5—Products of animal 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 both of these circumstances. The organisation of the Act The Act consists of 3 Parts and several Schedules. Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff. Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods. Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation. Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong. Schedule 3 sets out the Principal Tariff. Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes. Schedule 4A sets out the rate of duty for Singaporean originating goods. Schedule 5 sets out the rate of duty for US originating goods. Schedule 6 sets out the rate of duty for Thai originating goods. Schedule 6A sets out the rate of duty for Peruvian originating goods. Schedule 7 sets out the rate of duty for Chilean originating goods. Schedule 8 sets out the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods. Schedule 8A sets out the rate of duty for Pacific Islands originating goods. Schedule 8B sets out the rate of duty for Trans‑Pacific Partnership originating goods. Schedule 9 sets out the rate of duty for Malaysian originating goods. Schedule 9A sets out the rate of duty for Indonesian originating goods. Schedule 10 sets out the rate of duty for Korean originating goods. Schedule 10A sets out the rate of duty for Indian originating goods. Schedule 11 sets out the rate of duty for Japanese originating goods. Schedule 12 sets out the rate of duty for Chinese originating goods. Schedule 13 sets out the rate of duty for Hong Kong originating goods. Schedule 14 sets out the rate of duty for Regional Comprehensive Economic Partnership (RCEP) originating goods. Schedule 15 sets out the rate of duty for UK originating goods. An Act to impose duties of Customs, to repeal the Customs Tariff Act 1987, and for related purposes Part 1—Preliminary 1 Short title This Act may be cited as the Customs Tariff Act 1995. 2 Commencement This Act commences on 1 July 1996. 3 Definitions (1) In this Act, unless the contrary intention appears: abbreviation, in relation to a country or place specified in Schedule 1 to the regulations, means the abbreviation specified in that Schedule opposite to the name of that country or place. amount of duty includes no duty. capable of being produced in Australia has the same meaning as in Part XVA of the Customs Act 1901. Chapter means a Chapter of a Section in Schedule 3. column means a column of a Schedule. Comptroller‑General of Customs means the person who is the Comptroller‑General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015. constituent, in relation to goods, includes: (a) a part, a component, or an ingredient, of the goods; and (b) an accessory for the goods. Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983. Developing Country means: (a) a country that is a Developing Country under paragraph 12(d); or (b) a place that is treated as a Developing Country under paragraph 12(e); or duty means a duty of Customs imposed by section 15. Educational, Scientific and Cultural Materials Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Florence on 17 June 1950. Note: The text of the Agreement is set out in Australian Treaty Series 1992 No. 12 ([1992] ATS 12). In 2012, the text of an Agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au). Educational, Scientific and Cultural Materials Protocol means the Protocol to the Educational, Scientific and Cultural Materials Agreement, being the Protocol done at Nairobi on 26 November 1976. Note: The text of the Protocol is set out in Australian Treaty Series 1992 No. 13 ([1992] ATS 13). In 2012, the text of a Protocol in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au). Forum Island Country means a country that is a Forum Island Country under paragraph 12(a). general rate means a rate of duty other than a rate that applies in relation to a Preference Country. heading means a heading in Schedule 3. Interpretation Rules means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, as set out in Schedule 2. in the ordinary course of business has the same meaning as in Part XVA of the Customs Act 1901. Least Developed Country means a country or place that is, or is treated as, a Least Developed Country under paragraph 12(b) or 12(c). Preference Country means: (b) Papua New Guinea; or (c) a Forum Island Country; or (d) a Least Developed Country; or (e) a Developing Country; or (f) Canada; or (g) Singapore. produced in Australia has the same meaning as in Part XVA of the Customs Act 1901. rate column means: (a) the third column of Schedule 3; or (b) the third column of Schedule 4; or (ba) the third column of the table in Schedule 4A; or (c) the third column of the table in Schedule 5; or (d) the third column of the table in Schedule 6; or (da) the third column of the table in Schedule 6A; or (e) the third column of the table in Schedule 7; or (f) the third column of the table in Schedule 8; or (fa) the third column of the table in Schedule 8A; or (fb) the third column of the table in Schedule 8B; or (g) the third column of the table in Schedule 9; or (ga) the third column of the table in Schedule 9A; or (h) the third column of the table in Schedule 10; or (ha) the third column of the table in Schedule 10A; or (i) the third column of the table in Schedule 11; or (j) the third column of the table in Schedule 12; or (k) the third column of the table in Schedule 13; or (l) the third column of the table in Schedule 14; or (m) the third column of the table in Schedule 15. registered charity means an entity that is registered under the Australian Charities and Not‑for‑profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25‑5(5) of that Act. subheading means a subheading of a heading. substitutable goods has the same meaning as in Part XVA of the Customs Act 1901. Tariff instrument means: (a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; or (b) an instrument made (whether before or after the commencement of this Act) under section 273EA of the Customs Act 1901; or (c) an order, a by‑law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901. Timor Sea Maritime Boundaries Treaty means the Treaty between Australia and the Democratic Republic of Timor‑Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time. Note: The Timor Sea Maritime Boundaries Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). tobacco content includes any thing (including moisture) added to the tobacco leaf during manufacturing or processing. value means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Customs Act 1901. (2) In Schedule 3, unless the contrary intention appears, Section means a Section of Schedule 3. 3A Act does not extend to Norfolk Island This Act does not extend to Norfolk Island. 4 Headings in Schedule 3 (1) In Schedule 3: (a) either: (i) 4 digits in the first column; or (ii) 8 digits in the first column not opposite to a dash or dashes in the second column; indicate the beginning of a heading; and (b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear. (2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act: (a) a heading may be referred to by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the digits with which the subheading begins. 5 Items in Schedule 4 (1) In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item. (2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act, an item in Schedule 4 may be referred to by the word "item" followed by the number, or the number and letter, with which the item begins. 6 Tariff classification A reference in this Act to the tariff classification under which particular goods are classified is a reference to the heading or subheading: (a) in whose third column a rate of duty is set out; and (b) under which the goods are classified. 7 Rules for classifying goods in Schedule 3 (1) The Interpretation Rules must be used for working out the tariff classification under which goods are classified. (2) If the letters "NSA" are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first‑mentioned subheading. (3) A reference in the Interpretation Rules to Notes includes a reference to Additional Notes. Note 1: The text in Schedule 3 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 2: 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 website (www.austlii.edu.au). 8 Application of Schedule 4 (1) Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item. (2) If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is: (a) the item under which the least amount of duty would be payable in respect of the goods; or (b) if there are 2 or more such items, the last occurring such item. (3) For the purposes of Schedule 4: (a) a reference to a Tariff Concession Order includes a reference: (i) to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and (ii) to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and (b) a reference to section 269Q of the Customs Act 1901 includes a reference: (i) to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and (ii) to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992. 9 Rates of duty—ad valorem duties (1) Unless the contrary intention appears, if, in a rate column in Schedule 3, 4, 4A, 5, 6, 6A, 7, 8, 8B, 10, 10A, 11, 12, 14 or 15, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods: (a) the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and (b) the percentage is a rate of duty. (2) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller‑General of Customs determines. 10 Certain words etc. are rates of duty (1) Unless the contrary intention appears, if the word "Free" is set out in section 16 or 18 or in a rate column, that word is a rate of duty. (2) Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty. 11 Rates of duty—phasing rates (1) Subject to subsection (2), a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; or (bba) the third column of an item in the table in Schedule 6A that applies to goods; or (bd) the third column of an item in the table in Schedule 8 that applies to goods; or (bda) the third column of an item in the table in Schedule 8A that applies to goods; or (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or (bfa) the third column of an item in the table in Schedule 10A that applies to goods; or (bj) the third column of an item in the table in Schedule 14 that applies to goods; or (bk) the third column of an item in the table in Schedule 15 that applies to goods; has effect from a specified date if that date preceded by the word "From" is specified in: (c) the second column of that tariff classification; or (d) the second column of that item in Schedule 4; or (fa) the third column of that item in the table in Schedule 6A; or (h) the third column of that item in the table in Schedule 8; or (ha) the third column of that item in the table in Schedule 8A; or (hb) the third column of that item in the table in Schedule 8B; or (ja) the third column of that item in the table in Schedule 10A; or (n) the third column of that item in the table in Schedule 14; or (o) the third column of that item in the table in Schedule 15; as the case may be in relation to that rate. (2) If a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; or (bba) the third column of an item in the table in Schedule 6A that applies to goods; or (bd) the third column of an item in the table in Schedule 8 that applies to goods; or (bda) the third column of an item in the table in Schedule 8A that applies to goods; or (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or (bfa) the third column of an item in the table in Schedule 10A that applies to goods; or (bj) the third column of an item in the table in Schedule 14 that applies to goods; or (bk) the third column of an item in the table in Schedule 15 that applies to goods; has effect from a specified day, then, in working out the duty in respect of goods of that kind, or goods that are part of goods of that kind, that are entered for home consumption: (c) that rate is to be taken to be so set out only in respect of goods so entered on or after that day; and (d) if another rate of duty is set out in respect of such goods from a later day—that rate is not to be taken to apply in respect of goods so entered on or after that later day. 12 Classes of countries and places in relation to which special rates apply For the purposes of this Act: (a) a country specified in column 1 of the table in Part 1 of Schedule 1 to the regulations is a Forum Island Country; and (b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 to the regulations is a Least Developed Country; and (c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 to the regulations is to be treated as a Least Developed Country; and (d) a country specified in column 1 of the table in Division 1 of Part 3, 4 or 5 of Schedule 1 to the regulations is a Developing Country; and (e) a place specified in column 1 of the table in Division 2 of Part 3, 4 or 5 of Schedule 1 to the regulations is to be treated as a Developing Country. 13 When goods are the produce or manufacture of a particular country or place For the purposes of this Act, goods are the produce or manufacture of a country or place only if they are, under Division 1A of Part VIII of the Customs Act 1901, the produce or manufacture of that country or place for the purposes of that Act. 13AA When goods are Singaporean originating goods For the purposes of this Act, goods are Singaporean originating goods if, and only if, they are Singaporean originating goods under Division 1BA of Part VIII of the Customs Act 1901. 13A When goods are US originating goods For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901. 13B When goods are Thai originating goods For the purposes of this Act, goods are Thai originating goods if, and only if, they are Thai originating goods under Division 1D of Part VIII of the Customs Act 1901. 13C When goods are New Zealand originating goods For the purposes of this Act, goods are New Zealand originating goods if, and only if, they are New Zealand originating goods under Division 1E of Part VIII of the Customs Act 1901. 13CA When goods are Peruvian originating goods For the purposes of this Act, goods are Peruvian originating goods if, and only if, they are Peruvian originating goods under Division 1EA of Part VIII of the Customs Act 1901. 13D When goods are Chilean originating goods For the purposes of this Act, goods are Chilean originating goods if, and only if, they are Chilean originating goods under Division 1F of Part VIII of the Customs Act 1901. 13E When goods are ASEAN‑Australia‑New Zealand (AANZ) originating goods For the purposes of this Act, goods are AANZ originating goods if, and only if, they are AANZ originating goods under Division 1G of Part VIII of the Customs Act 1901. 13EA When goods are Pacific Islands originating goods For the purposes of this Act, goods are Pacific Islands originating goods if, and only if, they are Pacific Islands originating goods under Division 1GA of Part VIII of the Customs Act 1901. 13EB When goods are Trans‑Pacific Partnership originating goods For the purposes of this Act, goods are Trans‑Pacific Partnership originating goods if, and only if, they are Trans‑Pacific Partnership originating goods under Division 1GB of Part VIII of the Customs Act 1901. 13F When goods are Malaysian originating goods For the purposes of this Act, goods are Malaysian originating goods if, and only if, they are Malaysian originating goods under Division 1H of Part VIII of the Customs Act 1901. 13FA When goods are Indonesian originating goods For the purposes of this Act, goods are Indonesian originating goods if, and only if, they are Indonesian originating goods under Division 1HA of Part VIII of the Customs Act 1901. 13G When goods are Korean originating goods For the purposes of this Act, goods are Korean originating goods if, and only if, they are Korean originating goods under Division 1J of Part VIII of the Customs Act 1901. 13GA When goods are Indian originating goods For the purposes of this Act, goods are Indian originating goods if, and only if, they are Indian originating goods under Division 1JA of Part VIII of the Customs Act 1901. 13H When goods are Japanese originating goods For the purposes of this Act, goods are Japanese originating goods if, and only if, they are Japanese originating goods under Division 1K of Part VIII of the Customs Act 1901. 13J When goods are Chinese originating goods For the purposes of this Act, goods are Chinese originating goods if, and only if, they are Chinese originating goods under Division 1L of Part VIII of the Customs Act 1901. 13K When goods are Hong Kong originating goods For the purposes of this Act, goods are Hong Kong originating goods if, and only if, they are Hong Kong originating goods under Division 1M of Part VIII of the Customs Act 1901. 13L When goods are Regional Comprehensive Economic Partnership (RCEP) originating goods For the purposes of this Act, goods are RCEP originating goods if, and only if, they are RCEP originating goods under Division 1N of Part VIII of the Customs Act 1901. 13M When goods are UK originating goods For the purposes of this Act, goods are UK originating goods if, and only if, they are UK originating goods under Division 1P of Part VIII of the Customs Act 1901. 14 Application of rates of duty in relation to countries and places (1) Subject to subsection (2): (a) a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; and (b) a rate of duty so set out applies in relation to Papua New Guinea if "PG" is specified in relation to the rate; and (c) a rate of duty so set out applies in relation to every Forum Island Country specified in Part 1 of Schedule 1 to the regulations if "FI" is specified in relation to the rate; and (d) a rate of duty so set out applies in relation to every Least Developed Country specified in Part 2 of Schedule 1 to the regulations if "LDC" is specified in relation to the rate; and (e) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 to the regulations if "DC" is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to every Developing Country specified in Part 4 of Schedule 1 to the regulations (other than a Developing Country or place specified in paragraph (g)) if "DCS" is specified in relation to the rate; and (g) a rate of duty so set out applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations if "DCT" is specified in relation to the rate; and (h) a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and (i) a rate of duty so set out applies in relation to Canada if "CA" is specified in relation to the rate; and (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if "US" is specified in relation to the rate; and (l) a rate of duty set out in a rate column in Schedule 4 applies in relation to Japan if "JP" is specified in relation to the rate; and (m) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United Kingdom if "UK" is specified in relation to the rate. (2) A rate of duty set out in a rate column in relation to which "FI", "LDC", "DC", "DCS" or "DCT" is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty. Part 2—Duties of Customs 15 Imposition of duties Duties of Customs are imposed by this Act on: (a) goods imported into Australia on or after 1 July 1996; and (b) goods: (i) imported into Australia before 1 July 1996; and (ii) entered, or again entered, for home consumption on or after that day. 16 Calculation of duty (1) Subject to sections 17, 18, 18A, 18B, 20 and 22, the duty in respect of goods must be worked out as follows: (a) if the goods: (i) are not the produce or manufacture of a Preference Country; and (ia) are not Singaporean originating goods; and (ii) are not US originating goods; and (iii) are not Thai originating goods; and (iv) are not New Zealand originating goods; and (iva) are not Peruvian originating goods; and (v) are not Chilean originating goods; and (vi) are not AANZ originating goods; and (via) are not Pacific Islands originating goods; and (vib) are not Trans‑Pacific Partnership originating goods; and (vii) are not Malaysian originating goods; and (viia) are not Indonesian originating goods; and (viii) are not Korean originat