{"id":"F2004B00318","name":"Customs Tariff Regulations 2004","slug":"customs-tariff-regulations-2004","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"289 of 2004","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31351,"registerId":"commonwealth-F2004B00318-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Regulations","content":"#### 1 Name of Regulations\n\n These Regulations are the Customs Tariff Regulations 2004.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n In these Regulations:\n\n> Act means the Customs Tariff Act 1995.\n\n> Schedule 6A item means an item in the table in Schedule 6A to the Act.\n\n> Schedule 8B item means an item in the table in Schedule 8B to the Act.\n\n> Schedule 10A item means an item in the table in Schedule 10A to the Act.\n\n> Schedule 14 item means an item in the table in Schedule 14 to the Act.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Classes of countries and places for which preferential rates apply","content":"#### 4 Classes of countries and places for which preferential rates apply\n\n For the purposes of the Act, Schedule 1 has effect.\n\n> Note: Schedule 1 sets out the countries and places to which preferential rates of duty apply under the Australian system of tariff preferences.","sortOrder":2},{"sectionNumber":"4A","sectionType":"section","heading":"Peruvian originating goods—prescribed goods","content":"#### 4A Peruvian originating goods—prescribed goods\n\n For each Schedule 6A item mentioned in column 2 of an item in Schedule 1A, the goods mentioned in column 3 of the item in Schedule 1A are prescribed.","sortOrder":3},{"sectionNumber":"5A","sectionType":"section","heading":"Trans‑Pacific Partnership originating goods—prescribed goods","content":"#### 5A Trans‑Pacific Partnership originating goods—prescribed goods\n\n For each Schedule 8B item mentioned in column 2 of an item in Schedule 3, the goods mentioned in column 3 of the item in Schedule 3 are prescribed.","sortOrder":4},{"sectionNumber":"5AA","sectionType":"section","heading":"Indian originating goods—prescribed goods","content":"#### 5AA Indian originating goods—prescribed goods\n\n For each Schedule 10A item mentioned in column 2 of an item in Schedule 3A, the goods mentioned in column 3 of the item in Schedule 3A are prescribed.","sortOrder":5},{"sectionNumber":"5B","sectionType":"section","heading":"Regional Comprehensive Economic Partnership (RCEP) originating goods—prescribed goods","content":"#### 5B Regional Comprehensive Economic Partnership (RCEP) originating goods—prescribed goods\n\n For each Schedule 14 item mentioned in column 2 of an item in Schedule 4, the goods mentioned in column 3 of the item in Schedule 4 are prescribed.","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Saving provision—amendments made by the Customs Tariff Amendment Regulations 2017","content":"#### 6 Saving provision—amendments made by the Customs Tariff Amendment Regulations 2017\n\n These Regulations, as in force immediately before the commencement of Schedule 1 to the Customs Tariff Amendment Regulations 2017, continue to apply on and after that commencement in relation to goods imported into Australia before that commencement.","sortOrder":7},{"sectionNumber":"Part 1","sectionType":"part","heading":"Forum Island Countries","content":"## Part 1—Forum Island Countries\n\n```html\n

Forum Island Countries

Column 1
Country

Column 2
Abbreviation

Cook Islands

CK

Fiji

FJ

Kiribati

KI

Marshall Islands, Republic of

MH

Micronesia, Federated States of

FM

Nauru

NR

Niue

NU

Papua New Guinea

PG

Samoa

WS

Solomon Islands

SB

Tonga

TO

Tuvalu

TV

Vanuatu

VU

\n```","sortOrder":8},{"sectionNumber":"Part 2","sectionType":"part","heading":"Least Developed Countries","content":"Schedule 1—Classes of countries and places for which preferential rates apply\n\nNote: See regulation 4.\n\n## Part 1—Forum Island Countries\n\n```html\n

Forum Island Countries

Column 1
Country

Column 2
Abbreviation

Cook Islands

CK

Fiji

FJ

Kiribati

KI

Marshall Islands, Republic of

MH

Micronesia, Federated States of

FM

Nauru

NR

Niue

NU

Papua New Guinea

PG

Samoa

WS

Solomon Islands

SB

Tonga

TO

Tuvalu

TV

Vanuatu

VU

\n```\n\n## Part 2—Least Developed Countries\n\n### Division 1—Countries that are Least Developed Countries\n\n```html\n

Countries that are Least Developed Countries

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Djibouti

DJ

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Mauritania

MR

Mozambique

MZ

Myanmar, Union of

MM

Nepal

NP

Niger

NE

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```\n\n### Division 2—Other countries and places that are treated as Least Developed Countries\n\n```html\n

Other countries and places that are treated as Least Developed Countries

Column 1
Country or place

Column 2
Abbreviation

East Timor (Timor‑Leste)

TL

\n```\n\n## Part 3—Developing Countries subject to DC rates of duty\n\n### Division 1—Countries subject to DC rates of duty\n\n```html\n

Countries subject to DC rates of duty

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Botswana

BW

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Cook Islands

CK

Djibouti

DJ

East Timor (Timor‑Leste)

TL

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Fiji

FJ

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Marshall Islands, Republic of

MH

Mauritania

MR

Micronesia, Federated States of

FM

Mozambique

MZ

Myanmar, Union of

MM

Namibia

NA

Nauru

NR

Nepal

NP

Niger

NE

Niue

NU

Palau

PW

Papua New Guinea

PG

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tonga

TO

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```\n\n### Division 2—Places subject to DC rates of duty\n\n```html\n

Places subject to DC rates of duty

Column 1
Place

Column 2
Abbreviation

American Samoa

AS

French Polynesia

PF

Guam

GU

Mariana Islands

MP

New Caledonia

NC

Pitcairn Island

PN

Tokelau Islands

TK

Wallis and Futuna Islands

WF

\n```\n\n## Part 4—Developing Countries subject to DCS rates of duty\n\n### Division 1—Countries subject to DCS rates of duty\n\n```html\n

Countries subject to DCS rates of duty

Column 1
Country

Column 2
Abbreviation

Albania

AL

Algeria

DZ

Antigua and Barbuda

AG

Argentina

AR

Bahamas

BS

Bahrain

BH

Barbados

BB

Belize

BZ

Bolivia

BO

Bosnia and Herzegovina

BA

Brazil

BR

Brunei Darussalam

BN

Bulgaria

BG

Cameroon

CM

Chile

CL

China, People’s Republic of

CN

Colombia

CO

Congo

CG

Costa Rica

CR

Cote d’Ivoire

CI

Croatia

HR

Cuba

CU

Cyprus

CY

Czech Republic

CZ

Dominica

DM

Dominican Republic

DO

Ecuador

EC

Egypt

EG

El Salvador

SV

Gabon

GA

Ghana

GH

Grenada

GD

Guatemala

GT

Guyana

GY

Honduras

HN

Hungary

HU

India

IN

Indonesia

ID

Iran

IR

Iraq

IQ

Israel

IL

Jamaica

JM

Jordan

JO

Kenya

KE

Korea, Democratic People’s Republic of

KP

Korea, Republic of

KR

Kuwait

KW

Lebanon

LB

Libyan Arab Jamahiriya

LY

Malaysia

MY

Malta

MT

Mauritius

MU

Mexico

MX

Mongolia

MN

Morocco

MA

Nicaragua

NI

Nigeria

NG

Oman

OM

Pakistan

PK

Panama

PA

Paraguay

PY

Peru

PE

Philippines

PH

Poland

PL

Qatar

QA

Romania

RO

St Christopher and Nevis

KN

St Lucia

LC

St Vincent and the Grenadines

VC

Saudi Arabia

SA

Serbia

RS

Seychelles

SC

Singapore

SG

Slovak Republic

SK

Slovenia

SI

Sri Lanka

LK

Suriname

SR

Swaziland

SZ

Syrian Arab Republic

SY

Thailand

TH

Trinidad and Tobago

TT

Tunisia

TN

Turkey

TR

United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)

AE

Uruguay

UY

Venezuela

VE

Vietnam, Socialist Republic of

VN

Zimbabwe

ZW

\n```\n\n### Division 2—Places subject to DCS rates of duty\n\n```html\n

Places subject to DCS rates of duty

Column 1
Place

Column 2
Abbreviation

Anguilla

AI

Bermuda

BM

British Indian Ocean Territory

IO

British Virgin Islands

VG

Cayman Islands

KY

Falkland Islands

FK

Former Yugoslav Republic of Macedonia

MK

Gibraltar

GI

Hong Kong

HK

Johnston Island

XA

Macao

MO

Midway Islands

XB

Montserrat

MS

Netherlands Antilles

AN

St Helena

SH

St Pierre and Miquelon

PM

South Georgia and the South Sandwich Islands

GS

Taiwan Province

TW

Territories administered by the Palestinian Authority

PS

Turks and Caicos Islands

TC

Virgin Islands of the United States

VI

Wake Island

XC

\n```\n\n## Part 5—Developing Countries subject to DCT rates of duty\n\n### Division 1—Countries subject to DCT rates of duty\n\n```html\n

Countries subject to DCT rates of duty

Column 1
Country

Column 2
Abbreviation

Korea, Republic of

KR

Singapore

SG

\n```\n\n### Division 2—Places subject to DCT rates of duty\n\n```html\n

Places subject to DCT rates of duty

Column 1
Place

Column 2
Abbreviation

Hong Kong

HK

Taiwan Province

TW

\n```","sortOrder":9},{"sectionNumber":"Division 1","sectionType":"division","heading":"Countries that are Least Developed Countries","content":"### Division 1—Countries that are Least Developed Countries\n\n```html\n

Countries that are Least Developed Countries

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Djibouti

DJ

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Mauritania

MR

Mozambique

MZ

Myanmar, Union of

MM

Nepal

NP

Niger

NE

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```","sortOrder":10},{"sectionNumber":"Division 2","sectionType":"division","heading":"Other countries and places that are treated as Least Developed Countries","content":"### Division 2—Other countries and places that are treated as Least Developed Countries\n\n```html\n

Other countries and places that are treated as Least Developed Countries

Column 1
Country or place

Column 2
Abbreviation

East Timor (Timor‑Leste)

TL

\n```","sortOrder":11},{"sectionNumber":"Part 3","sectionType":"part","heading":"Developing Countries subject to DC rates of duty","content":"Schedule 1—Classes of countries and places for which preferential rates apply\n\nNote: See regulation 4.\n\n## Part 1—Forum Island Countries\n\n```html\n

Forum Island Countries

Column 1
Country

Column 2
Abbreviation

Cook Islands

CK

Fiji

FJ

Kiribati

KI

Marshall Islands, Republic of

MH

Micronesia, Federated States of

FM

Nauru

NR

Niue

NU

Papua New Guinea

PG

Samoa

WS

Solomon Islands

SB

Tonga

TO

Tuvalu

TV

Vanuatu

VU

\n```\n\n## Part 2—Least Developed Countries\n\n### Division 1—Countries that are Least Developed Countries\n\n```html\n

Countries that are Least Developed Countries

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Djibouti

DJ

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Mauritania

MR

Mozambique

MZ

Myanmar, Union of

MM

Nepal

NP

Niger

NE

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```\n\n### Division 2—Other countries and places that are treated as Least Developed Countries\n\n```html\n

Other countries and places that are treated as Least Developed Countries

Column 1
Country or place

Column 2
Abbreviation

East Timor (Timor‑Leste)

TL

\n```\n\n## Part 3—Developing Countries subject to DC rates of duty\n\n### Division 1—Countries subject to DC rates of duty\n\n```html\n

Countries subject to DC rates of duty

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Botswana

BW

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Cook Islands

CK

Djibouti

DJ

East Timor (Timor‑Leste)

TL

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Fiji

FJ

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Marshall Islands, Republic of

MH

Mauritania

MR

Micronesia, Federated States of

FM

Mozambique

MZ

Myanmar, Union of

MM

Namibia

NA

Nauru

NR

Nepal

NP

Niger

NE

Niue

NU

Palau

PW

Papua New Guinea

PG

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tonga

TO

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```\n\n### Division 2—Places subject to DC rates of duty\n\n```html\n

Places subject to DC rates of duty

Column 1
Place

Column 2
Abbreviation

American Samoa

AS

French Polynesia

PF

Guam

GU

Mariana Islands

MP

New Caledonia

NC

Pitcairn Island

PN

Tokelau Islands

TK

Wallis and Futuna Islands

WF

\n```\n\n## Part 4—Developing Countries subject to DCS rates of duty\n\n### Division 1—Countries subject to DCS rates of duty\n\n```html\n

Countries subject to DCS rates of duty

Column 1
Country

Column 2
Abbreviation

Albania

AL

Algeria

DZ

Antigua and Barbuda

AG

Argentina

AR

Bahamas

BS

Bahrain

BH

Barbados

BB

Belize

BZ

Bolivia

BO

Bosnia and Herzegovina

BA

Brazil

BR

Brunei Darussalam

BN

Bulgaria

BG

Cameroon

CM

Chile

CL

China, People’s Republic of

CN

Colombia

CO

Congo

CG

Costa Rica

CR

Cote d’Ivoire

CI

Croatia

HR

Cuba

CU

Cyprus

CY

Czech Republic

CZ

Dominica

DM

Dominican Republic

DO

Ecuador

EC

Egypt

EG

El Salvador

SV

Gabon

GA

Ghana

GH

Grenada

GD

Guatemala

GT

Guyana

GY

Honduras

HN

Hungary

HU

India

IN

Indonesia

ID

Iran

IR

Iraq

IQ

Israel

IL

Jamaica

JM

Jordan

JO

Kenya

KE

Korea, Democratic People’s Republic of

KP

Korea, Republic of

KR

Kuwait

KW

Lebanon

LB

Libyan Arab Jamahiriya

LY

Malaysia

MY

Malta

MT

Mauritius

MU

Mexico

MX

Mongolia

MN

Morocco

MA

Nicaragua

NI

Nigeria

NG

Oman

OM

Pakistan

PK

Panama

PA

Paraguay

PY

Peru

PE

Philippines

PH

Poland

PL

Qatar

QA

Romania

RO

St Christopher and Nevis

KN

St Lucia

LC

St Vincent and the Grenadines

VC

Saudi Arabia

SA

Serbia

RS

Seychelles

SC

Singapore

SG

Slovak Republic

SK

Slovenia

SI

Sri Lanka

LK

Suriname

SR

Swaziland

SZ

Syrian Arab Republic

SY

Thailand

TH

Trinidad and Tobago

TT

Tunisia

TN

Turkey

TR

United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)

AE

Uruguay

UY

Venezuela

VE

Vietnam, Socialist Republic of

VN

Zimbabwe

ZW

\n```\n\n### Division 2—Places subject to DCS rates of duty\n\n```html\n

Places subject to DCS rates of duty

Column 1
Place

Column 2
Abbreviation

Anguilla

AI

Bermuda

BM

British Indian Ocean Territory

IO

British Virgin Islands

VG

Cayman Islands

KY

Falkland Islands

FK

Former Yugoslav Republic of Macedonia

MK

Gibraltar

GI

Hong Kong

HK

Johnston Island

XA

Macao

MO

Midway Islands

XB

Montserrat

MS

Netherlands Antilles

AN

St Helena

SH

St Pierre and Miquelon

PM

South Georgia and the South Sandwich Islands

GS

Taiwan Province

TW

Territories administered by the Palestinian Authority

PS

Turks and Caicos Islands

TC

Virgin Islands of the United States

VI

Wake Island

XC

\n```\n\n## Part 5—Developing Countries subject to DCT rates of duty\n\n### Division 1—Countries subject to DCT rates of duty\n\n```html\n

Countries subject to DCT rates of duty

Column 1
Country

Column 2
Abbreviation

Korea, Republic of

KR

Singapore

SG

\n```\n\n### Division 2—Places subject to DCT rates of duty\n\n```html\n

Places subject to DCT rates of duty

Column 1
Place

Column 2
Abbreviation

Hong Kong

HK

Taiwan Province

TW

\n```","sortOrder":12},{"sectionNumber":"Part 4","sectionType":"part","heading":"Developing Countries subject to DCS rates of duty","content":"Schedule 1—Classes of countries and places for which preferential rates apply\n\nNote: See regulation 4.\n\n## Part 1—Forum Island Countries\n\n```html\n

Forum Island Countries

Column 1
Country

Column 2
Abbreviation

Cook Islands

CK

Fiji

FJ

Kiribati

KI

Marshall Islands, Republic of

MH

Micronesia, Federated States of

FM

Nauru

NR

Niue

NU

Papua New Guinea

PG

Samoa

WS

Solomon Islands

SB

Tonga

TO

Tuvalu

TV

Vanuatu

VU

\n```\n\n## Part 2—Least Developed Countries\n\n### Division 1—Countries that are Least Developed Countries\n\n```html\n

Countries that are Least Developed Countries

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Djibouti

DJ

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Mauritania

MR

Mozambique

MZ

Myanmar, Union of

MM

Nepal

NP

Niger

NE

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```\n\n### Division 2—Other countries and places that are treated as Least Developed Countries\n\n```html\n

Other countries and places that are treated as Least Developed Countries

Column 1
Country or place

Column 2
Abbreviation

East Timor (Timor‑Leste)

TL

\n```\n\n## Part 3—Developing Countries subject to DC rates of duty\n\n### Division 1—Countries subject to DC rates of duty\n\n```html\n

Countries subject to DC rates of duty

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Botswana

BW

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Cook Islands

CK

Djibouti

DJ

East Timor (Timor‑Leste)

TL

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Fiji

FJ

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Marshall Islands, Republic of

MH

Mauritania

MR

Micronesia, Federated States of

FM

Mozambique

MZ

Myanmar, Union of

MM

Namibia

NA

Nauru

NR

Nepal

NP

Niger

NE

Niue

NU

Palau

PW

Papua New Guinea

PG

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tonga

TO

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```\n\n### Division 2—Places subject to DC rates of duty\n\n```html\n

Places subject to DC rates of duty

Column 1
Place

Column 2
Abbreviation

American Samoa

AS

French Polynesia

PF

Guam

GU

Mariana Islands

MP

New Caledonia

NC

Pitcairn Island

PN

Tokelau Islands

TK

Wallis and Futuna Islands

WF

\n```\n\n## Part 4—Developing Countries subject to DCS rates of duty\n\n### Division 1—Countries subject to DCS rates of duty\n\n```html\n

Countries subject to DCS rates of duty

Column 1
Country

Column 2
Abbreviation

Albania

AL

Algeria

DZ

Antigua and Barbuda

AG

Argentina

AR

Bahamas

BS

Bahrain

BH

Barbados

BB

Belize

BZ

Bolivia

BO

Bosnia and Herzegovina

BA

Brazil

BR

Brunei Darussalam

BN

Bulgaria

BG

Cameroon

CM

Chile

CL

China, People’s Republic of

CN

Colombia

CO

Congo

CG

Costa Rica

CR

Cote d’Ivoire

CI

Croatia

HR

Cuba

CU

Cyprus

CY

Czech Republic

CZ

Dominica

DM

Dominican Republic

DO

Ecuador

EC

Egypt

EG

El Salvador

SV

Gabon

GA

Ghana

GH

Grenada

GD

Guatemala

GT

Guyana

GY

Honduras

HN

Hungary

HU

India

IN

Indonesia

ID

Iran

IR

Iraq

IQ

Israel

IL

Jamaica

JM

Jordan

JO

Kenya

KE

Korea, Democratic People’s Republic of

KP

Korea, Republic of

KR

Kuwait

KW

Lebanon

LB

Libyan Arab Jamahiriya

LY

Malaysia

MY

Malta

MT

Mauritius

MU

Mexico

MX

Mongolia

MN

Morocco

MA

Nicaragua

NI

Nigeria

NG

Oman

OM

Pakistan

PK

Panama

PA

Paraguay

PY

Peru

PE

Philippines

PH

Poland

PL

Qatar

QA

Romania

RO

St Christopher and Nevis

KN

St Lucia

LC

St Vincent and the Grenadines

VC

Saudi Arabia

SA

Serbia

RS

Seychelles

SC

Singapore

SG

Slovak Republic

SK

Slovenia

SI

Sri Lanka

LK

Suriname

SR

Swaziland

SZ

Syrian Arab Republic

SY

Thailand

TH

Trinidad and Tobago

TT

Tunisia

TN

Turkey

TR

United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)

AE

Uruguay

UY

Venezuela

VE

Vietnam, Socialist Republic of

VN

Zimbabwe

ZW

\n```\n\n### Division 2—Places subject to DCS rates of duty\n\n```html\n

Places subject to DCS rates of duty

Column 1
Place

Column 2
Abbreviation

Anguilla

AI

Bermuda

BM

British Indian Ocean Territory

IO

British Virgin Islands

VG

Cayman Islands

KY

Falkland Islands

FK

Former Yugoslav Republic of Macedonia

MK

Gibraltar

GI

Hong Kong

HK

Johnston Island

XA

Macao

MO

Midway Islands

XB

Montserrat

MS

Netherlands Antilles

AN

St Helena

SH

St Pierre and Miquelon

PM

South Georgia and the South Sandwich Islands

GS

Taiwan Province

TW

Territories administered by the Palestinian Authority

PS

Turks and Caicos Islands

TC

Virgin Islands of the United States

VI

Wake Island

XC

\n```\n\n## Part 5—Developing Countries subject to DCT rates of duty\n\n### Division 1—Countries subject to DCT rates of duty\n\n```html\n

Countries subject to DCT rates of duty

Column 1
Country

Column 2
Abbreviation

Korea, Republic of

KR

Singapore

SG

\n```\n\n### Division 2—Places subject to DCT rates of duty\n\n```html\n

Places subject to DCT rates of duty

Column 1
Place

Column 2
Abbreviation

Hong Kong

HK

Taiwan Province

TW

\n```","sortOrder":15},{"sectionNumber":"Part 5","sectionType":"part","heading":"Developing Countries subject to DCT rates of duty","content":"Schedule 1—Classes of countries and places for which preferential rates apply\n\nNote: See regulation 4.\n\n## Part 1—Forum Island Countries\n\n```html\n

Forum Island Countries

Column 1
Country

Column 2
Abbreviation

Cook Islands

CK

Fiji

FJ

Kiribati

KI

Marshall Islands, Republic of

MH

Micronesia, Federated States of

FM

Nauru

NR

Niue

NU

Papua New Guinea

PG

Samoa

WS

Solomon Islands

SB

Tonga

TO

Tuvalu

TV

Vanuatu

VU

\n```\n\n## Part 2—Least Developed Countries\n\n### Division 1—Countries that are Least Developed Countries\n\n```html\n

Countries that are Least Developed Countries

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Djibouti

DJ

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Mauritania

MR

Mozambique

MZ

Myanmar, Union of

MM

Nepal

NP

Niger

NE

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```\n\n### Division 2—Other countries and places that are treated as Least Developed Countries\n\n```html\n

Other countries and places that are treated as Least Developed Countries

Column 1
Country or place

Column 2
Abbreviation

East Timor (Timor‑Leste)

TL

\n```\n\n## Part 3—Developing Countries subject to DC rates of duty\n\n### Division 1—Countries subject to DC rates of duty\n\n```html\n

Countries subject to DC rates of duty

Column 1
Country

Column 2
Abbreviation

Afghanistan

AF

Angola

AO

Bangladesh

BD

Benin

BJ

Bhutan

BT

Botswana

BW

Burkina Faso

BF

Burundi

BI

Cambodia

KH

Cape Verde

CV

Central African Republic

CF

Chad

TD

Comoros

KM

Congo, Democratic Republic of

CD

Cook Islands

CK

Djibouti

DJ

East Timor (Timor‑Leste)

TL

Equatorial Guinea

GQ

Eritrea

ER

Ethiopia

ET

Fiji

FJ

Gambia

GM

Guinea

GN

Guinea‑Bissau

GW

Haiti

HT

Kiribati

KI

Lao People’s Democratic Republic

LA

Lesotho

LS

Liberia

LR

Madagascar

MG

Malawi

MW

Maldives

MV

Mali

ML

Marshall Islands, Republic of

MH

Mauritania

MR

Micronesia, Federated States of

FM

Mozambique

MZ

Myanmar, Union of

MM

Namibia

NA

Nauru

NR

Nepal

NP

Niger

NE

Niue

NU

Palau

PW

Papua New Guinea

PG

Rwanda

RW

Samoa

WS

Sao Tome and Principe

ST

Senegal

SN

Sierra Leone

SL

Solomon Islands

SB

Somalia

SO

Sudan

SD

Tanzania, United Republic of

TZ

Togo

TG

Tonga

TO

Tuvalu

TV

Uganda

UG

Vanuatu

VU

Yemen, Republic of

YE

Zambia

ZM

\n```\n\n### Division 2—Places subject to DC rates of duty\n\n```html\n

Places subject to DC rates of duty

Column 1
Place

Column 2
Abbreviation

American Samoa

AS

French Polynesia

PF

Guam

GU

Mariana Islands

MP

New Caledonia

NC

Pitcairn Island

PN

Tokelau Islands

TK

Wallis and Futuna Islands

WF

\n```\n\n## Part 4—Developing Countries subject to DCS rates of duty\n\n### Division 1—Countries subject to DCS rates of duty\n\n```html\n

Countries subject to DCS rates of duty

Column 1
Country

Column 2
Abbreviation

Albania

AL

Algeria

DZ

Antigua and Barbuda

AG

Argentina

AR

Bahamas

BS

Bahrain

BH

Barbados

BB

Belize

BZ

Bolivia

BO

Bosnia and Herzegovina

BA

Brazil

BR

Brunei Darussalam

BN

Bulgaria

BG

Cameroon

CM

Chile

CL

China, People’s Republic of

CN

Colombia

CO

Congo

CG

Costa Rica

CR

Cote d’Ivoire

CI

Croatia

HR

Cuba

CU

Cyprus

CY

Czech Republic

CZ

Dominica

DM

Dominican Republic

DO

Ecuador

EC

Egypt

EG

El Salvador

SV

Gabon

GA

Ghana

GH

Grenada

GD

Guatemala

GT

Guyana

GY

Honduras

HN

Hungary

HU

India

IN

Indonesia

ID

Iran

IR

Iraq

IQ

Israel

IL

Jamaica

JM

Jordan

JO

Kenya

KE

Korea, Democratic People’s Republic of

KP

Korea, Republic of

KR

Kuwait

KW

Lebanon

LB

Libyan Arab Jamahiriya

LY

Malaysia

MY

Malta

MT

Mauritius

MU

Mexico

MX

Mongolia

MN

Morocco

MA

Nicaragua

NI

Nigeria

NG

Oman

OM

Pakistan

PK

Panama

PA

Paraguay

PY

Peru

PE

Philippines

PH

Poland

PL

Qatar

QA

Romania

RO

St Christopher and Nevis

KN

St Lucia

LC

St Vincent and the Grenadines

VC

Saudi Arabia

SA

Serbia

RS

Seychelles

SC

Singapore

SG

Slovak Republic

SK

Slovenia

SI

Sri Lanka

LK

Suriname

SR

Swaziland

SZ

Syrian Arab Republic

SY

Thailand

TH

Trinidad and Tobago

TT

Tunisia

TN

Turkey

TR

United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)

AE

Uruguay

UY

Venezuela

VE

Vietnam, Socialist Republic of

VN

Zimbabwe

ZW

\n```\n\n### Division 2—Places subject to DCS rates of duty\n\n```html\n

Places subject to DCS rates of duty

Column 1
Place

Column 2
Abbreviation

Anguilla

AI

Bermuda

BM

British Indian Ocean Territory

IO

British Virgin Islands

VG

Cayman Islands

KY

Falkland Islands

FK

Former Yugoslav Republic of Macedonia

MK

Gibraltar

GI

Hong Kong

HK

Johnston Island

XA

Macao

MO

Midway Islands

XB

Montserrat

MS

Netherlands Antilles

AN

St Helena

SH

St Pierre and Miquelon

PM

South Georgia and the South Sandwich Islands

GS

Taiwan Province

TW

Territories administered by the Palestinian Authority

PS

Turks and Caicos Islands

TC

Virgin Islands of the United States

VI

Wake Island

XC

\n```\n\n## Part 5—Developing Countries subject to DCT rates of duty\n\n### Division 1—Countries subject to DCT rates of duty\n\n```html\n

Countries subject to DCT rates of duty

Column 1
Country

Column 2
Abbreviation

Korea, Republic of

KR

Singapore

SG

\n```\n\n### Division 2—Places subject to DCT rates of duty\n\n```html\n

Places subject to DCT rates of duty

Column 1
Place

Column 2
Abbreviation

Hong Kong

HK

Taiwan Province

TW

\n```","sortOrder":18}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument has grown beyond a single static list of beneficiary countries. Later provisions (notably regulations 4A, 5A, 5AA and 5B) explicitly tie Schedule entries to goods covered by particular trade agreements (Peru, the Trans‑Pacific Partnership/CPTPP, India, RCEP). That development means the Regulations now not only list country classes for a generic preference scheme but also implement specific, agreement‑linked prescriptions of goods for origin/preferential treatment. The saving provision (regulation 6) also records that the Regulations have been amended over time and that earlier versions continue to apply to goods imported before some amendments — an indication of incremental expansion and updating of scope since the original text."},"complexity_factors":["Large, detailed Schedule 1 containing many country/place entries divided across multiple Parts and Divisions (Forum Island Countries; Least Developed Countries; several Developing Countries categories: DC, DCS, DCT).","Only 4 defined terms in the interpretation section (regulation 3) — low definitional complexity but high operational scope.","Cross‑references to the Customs Tariff Act 1995 and to multiple Act schedules (Schedule 6A, 8B, 10A, 14) via regulations 4A, 5A, 5AA and 5B.","Prescriptive linkage provisions (regs 4A, 5A, 5AA, 5B) that map items in the Act's schedules to entries/columns in Schedule 1 — conditional mapping increases practical complexity.","Repeating structure and duplication across Parts increases maintenance and reading effort (many near‑identical country lists across different preferential categories).","A saving/transitional provision (reg 6) that requires awareness of historical versions for older imports.","Practical complexity arises from the need to combine these lists with separate origin rules and tariff classification in the Act and trade agreements (i.e. the Regulations are necessary but not sufficient to determine entitlement)."],"plain_english_summary":"These Regulations identify which countries and places qualify for Australia’s preferential tariff rates by making an attached Schedule operative under the Customs Tariff Act. They also include limited rules linking particular tariff items to goods covered by specific trade arrangements and preserve earlier rules for imports made before later amendments.\n\nImporters, customs brokers, exporters in listed countries and customs officials are affected — the lists determine who can claim lower duties, who bears compliance costs, and the fiscal impact on government revenue."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"_metrics":{"completionTokens":515},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":true,"description":"The regulation has expanded significantly from its original 2004 scope. It now includes provisions for Peru (4A), Trans-Pacific Partnership (5A), India (5AA), and RCEP (5B) originating goods — reflecting Australia's participation in multiple new free trade agreements since 2004. The saving provision (regulation 6) also indicates substantial amendments in 2017 that required transitional arrangements."},"complexity_factors":["Extensive tabular data with country lists and ISO codes (over 150 entries)","Multiple overlapping categories (Forum Island, LDC, DC, DCS, DCT) with no clear hierarchy explained","Cross-references to Schedules in the parent Customs Tariff Act 1995 without showing the actual rates","Repetition of entire country tables across multiple Parts and Divisions","Definitions section uses shorthand references to Schedule items that require external lookup"],"plain_english_summary":"This regulation sets out which countries and territories get **preferential (lower) customs duty rates** when their goods are imported into Australia.\n\n**What it does:**\n- Lists countries by category to determine what tariff rate applies to their exports\n- **Forum Island Countries** (Pacific nations like Fiji, Papua New Guinea, Samoa) get special rates\n- **Least Developed Countries** (48 nations including Afghanistan, Bangladesh, most of sub-Saharan Africa) get the most favourable rates\n- **Developing Countries** are split into three tiers with different rates: DC, DCS, and DCT\n\n**Who it affects:**\n- Australian importers buying goods from these countries\n- Exporters in listed countries wanting to sell to Australia\n- Customs brokers and freight forwarders who need to classify imports correctly\n\n**Why it matters:**\nLower duties mean cheaper imports for Australian businesses and consumers, and helps developing economies by giving their products a competitive advantage in the Australian market. The regulation also implements Australia's commitments under various free trade agreements including the Peru FTA, Trans-Pacific Partnership (TPP), India FTA, and RCEP.\n\n**Key terms:**\n- **\"Originating goods\"** — products made substantially in the listed country (not just shipped through)\n- **Schedules** — detailed tables in the main Customs Tariff Act that specify exact duty rates\n- **DC/DCS/DCT** — different tiers of developing country tariff rates, with DC being most favourable"}},"importantCases":[],"_links":{"self":"/api/acts/customs-tariff-regulations-2004","history":"/api/acts/customs-tariff-regulations-2004/history","analysis":"/api/acts/customs-tariff-regulations-2004/analysis","conflicts":"/api/acts/customs-tariff-regulations-2004/conflicts","importantCases":"/api/acts/customs-tariff-regulations-2004/important-cases","documents":"/api/acts/customs-tariff-regulations-2004/documents"}}