Commonwealth act

Customs Tariff Act 1987

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

82 of 1987

Collection

act

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Direct links to the current provisions in Customs Tariff Act 1987.

100

Short title

1 Short title

Commencement
General administration of Act
Incorporation of Customs Act
Interpretation
Headings in Schedule 3
Items in Schedule 4
Items in Schedule 5
Tariff classification
Rules for classifying goods under Schedule 3
Application of Schedule 4
Application of Schedule 5
Rates of duty—ad valorem duties
Rates of duty—certain words etc. deemed rates
Rates of duty—alternative rates
Rates of duty—phasing rates
Classes of countries and places in relation to which special rates apply
Goods the produce or manufacture of country
Application of rates of duty in relation to countries and places
Application of quota signs in relation to countries and places

PART II—DUTIES OF CUSTOMS

Imposition of duties
Rates of duty
Quota rates of duty
Rates for goods with constituents etc.
Concessional rates of duty
Indexation of rates of duty
Duty where goods consist of certain containers and certain contents

TABLE OF PROVISIONS—continued

PART III––MISCELLANEOUS

Section

Repeal
Transitional

Sch 1

SCHEDULE 1

Classes of countries and places in relation to which special rates apply

Sch 2

SCHEDULE 2

General Rules for the Interpretation of the Harmonized System

Sch 3

SCHEDULE 3

Classification of goods and general and special rates of duty

Sch 4

SCHEDULE 4

Concessional rates of duty

Sch 5

SCHEDULE 5

Quota rates of duty

Sch 6

SCHEDULE 6

Repealed Acts

Commonwealth Coat of Arms

Customs Tariff Act 1987

No. 82 of 1987

An Act relating to duties of Customs

[Assented to 5 June 1987]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

This Act may be cited as the Customs Tariff Act 1987.

Commencement

This Act commences on a day to be fixed by Proclamation.

General administration of Act

The Comptroller has the general administration of this Act.

Incorporation of Customs Act

The Customs Act 1901 is incorporated, and shall be read as one, with this Act.

Interpretation

5. (1) In this Act, unless the contrary intention appears:

“abbreviation”, in relation to a country or place, means the abbreviation specified in Schedule 1 opposite to the name of that country or place;

“amount of duty” includes no duty;

“Chapter” means a Chapter of a Section of Schedule 3;

“column” means a column of a Schedule;

“commencement day” means the day on which this Act commences;

“constituent”, in relation to goods, includes:

(a) a part, a component, and 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;

“dash” means the symbol “—”;

“Developing Country” means:

(a) a country that is a Developing Country under paragraph 17 (b); or

(b) a place that is to be treated as a Developing Country under paragraph 17 (c);

“duty” means a duty of Customs imposed by section 21;

“excise tariff item” means an item, subitem, paragraph or subparagraph in the Schedule to the Excise Tariff Act 1921;

“Forum Island Country” means a country that is a Forum Island Country under paragraph 17 (a);

“general rate” means a rate of duty, other than a rate that applies in relation to a Preference Country under section 19;

“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, being the rules a copy of the English text of which is set out in Schedule 2;

“Preference Country” means:

(a) New Zealand;

(b) Papua New Guinea;

(d) a Developing Country; or

(e) Canada;

“presented”, in relation to goods, means imported into Australia;

“quota sign” means the abbreviation and figure “Sch.5”;

“rate column” means:

(a) the third column of Schedule 3;

(b) the third column of Schedule 4; or

“subheading” means a subheading of a heading;

“Tariff instrument” means:

(a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives;

(b) a notice published (whether before or after the commencement of this Act) in accordance with 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.

(2) In Schedule 3, unless the contrary intention appears, “Section” means a Section of Schedule 3.

Headings in Schedule 3

6. (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) Where a subheading appears immediately before a subheading beginning with the same sequence of digits as the first-mentioned subheading followed by a digit or digits, the first-mentioned subheading shall be taken to be subdivided into the second-mentioned subheading and the other subheading, or subheadings:

(a) beginning with that sequence followed by a digit or digits; and

(b) whose second column begins with the same number of dashes as the second-mentioned subheading.

(3) For the purposes of this Act:

(a) a heading may be referred to by the word “heading” followed by the digits with which the heading begins; and

(b) a subheading of a heading may be referred to by the word “subheading” followed by the digits with which the subheading begins.

(4) In the Table in section 26, in Schedule 3, 4 or 5 or in any Act that amends, or in any Tariff instrument that relates to, that Table or Schedule 3, 4 or 5:

(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.

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) For the purposes of 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.

Items in Schedule 5

(1) In Schedule 5:

(a) a number in the first column indicates the beginning of an item; and

(b) a number and letter in the first column indicate the beginning of a subitem of the item in which the number and letter appear.

(2) For the purposes of this Act:

(a) an item in Schedule 5 may be referred to by the word “item” followed by the number with which the item begins; and

(b) a subitem of an item in Schedule 5 may be referred to by the word “subitem” followed by the number and letter with which the subitem begins.

Tariff classification

A reference in this Act to the tariff classification under which goods are classified is a reference to the heading or subheading:

(a) in whose third column a rate of duty or the quota sign is set out; and

(b) under which the goods are classified.

Rules for classifying goods under Schedule 3

(1) The Interpretation Rules shall be used for ascertaining the tariff classification under which goods are classified.

(2) Where 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.

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 the item

under which the least amount of duty would be payable in respect of the goods or, if there are 2 or more such items, the last occurring such item.

(3) For the purposes of Schedule 4:

(a) goods shall be taken to serve similar functions to other goods if, and only if, they would serve similar functions to the other goods for the purposes of Part XVA of the Customs Act 1901;

(b) goods shall not be taken to have been produced in Australia unless, for the purposes of that Part, they would be taken to have been produced in Australia; and

(c) a person shall be taken to be capable of producing goods in the normal course of business if, and only if, the person would, for the purposes of that Part, be taken to be so capable.

Application of Schedule 5

(1) An item in Schedule 5 applies to goods if the goods are described in the second column of that item.

(2) A subitem in Schedule 5 applies to goods if:

(a) the item in which the subitem is included applies to the goods; and

(b) the goods are described in the second column of that subitem.

(3) In ascertaining whether goods are described in the second column of an item or subitem in Schedule 5, regard shall be had to the notes to that Schedule.

(4) Unless the contrary intention appears, any word or phrase used in an item in Schedule 5 has the same meaning as it would have if it were used in any heading or subheading specified in the Table in that item.

(5) Where the letters “NSA” are specified in relation to a description of goods in the second column of a subitem of an item in Schedule 5, the goods described do not include any goods to which a preceding subitem of that item applies.

Rates of duty—ad valorem duties

(1) Unless the contrary intention appears, where, in Schedule 3, 4 or 5, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, 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.

(2) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the customs value of the goods ascertained or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.

(3) 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 determines.

Rates of duty—certain words etc. deemed rates

(1) Where the word “Free” is set out in section 22, 23 or 25 or in a rate column, that word shall, unless the contrary intention appears, be deemed to be a rate of duty.

(2) Any words, or words and figures, set out in a rate column, being words, or words and figures, that enable the duty to be ascertained in respect of goods (whether by reference to a rate or rates of duty or otherwise) shall, unless the contrary intention appears, be deemed to be a rate of duty.

Rates of duty—alternative rates

Where:

(a) 2 rates of duty are set out in the third column of the tariff classification under which goods are classified or 2 rates of duty are set out in the third column of a subitem in Schedule 5 that applies to goods; and

(b) the second occurring rate is expressed to apply if it is lower, or is expressed to apply if it is higher, than the other rate;

the second occurring rate applies only where an amount of duty ascertained in respect of those goods by reference to that rate is less, or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate.

Rates of duty—phasing rates

(1) For the purposes of this section, a rate of duty set out in:

(a) the third column of a tariff classification under which goods are classified;

(b) the third column of an item in Schedule 4 that applies to goods; or

has effect from a specified date if that date preceded by the word “From” is specified in:

(d) the second column of that tariff classification;

(e) the second column of that item in Schedule 4; or

(f) the second column of that subitem in Schedule 5;

as the case may be, in relation to the rate.

(2) For the purposes of this Act, where a rate of duty set out in:

(a) the third column of a tariff classification under which goods are classified;

(b) the third column of an item in Schedule 4 that applies to goods; or

has effect from a specified date, that rate shall only be taken to be so set out, and any rate not having effect from that date shall be taken not to be so set out, when ascertaining duty in respect of the goods, or goods that are

part of the goods, entered for home consumption on or after that date and not on or after any later date from which a rate so set out has effect.

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 Part I of Schedule 1 is a Forum Island Country;

(b) a country specified in column 1 of Division 1 of Part II of Schedule 1 is a Developing Country; and

Goods the produce or manufacture of country

For the purposes of this Act, goods are the produce or manufacture of a country or place if, and only if, they are, under section 151 of the Customs Act 1901, the produce or manufacture of the country or place for the purposes of that Act.

Application of rates of duty in relation to countries and places

(1) Subject to this section, for the purposes of this Act:

(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;

(b) a rate of duty so set out applies in relation to Papua New Guinea if “PNG” is specified in relation to the rate;

(c) a rate of duty so set out applies in relation to every Forum Island Country if “FI” is specified in relation to the rate;

(d) a rate of duty so set out applies in relation to every Developing Country if “DC” is specified in relation to the rate;

(e) a rate of duty so set out applies in relation to a particular Forum Island Country or Developing Country, if its name, or the abbreviation for it, is specified in relation to the rate; and

(f) a rate of duty so set out applies in relation to Canada if “CAN” is specified in relation to the rate.

(2) A rate of duty set out in a rate column in relation to which “FI” or “DC” is specified does not apply in relation to a Forum Island Country or a Developing Country if those letters are followed by a phrase that begins with the word “except” and contains its name or the abbreviation for it.

Application of quota signs in relation to countries and places

(1) Subject to subsection (2), for the purposes of this Act:

(a) the quota sign set out in a rate column applies in relation to New Zealand if “NZ” is specified in relation to the sign;

(b) the quota sign so set out applies in relation to Papua New Guinea if “PNG” is specified in relation to the sign;

(c) the quota sign so set out applies in relation to every Forum Island Country if “FI” is specified in relation to the sign;

(d) the quota sign so set out applies in relation to every Developing Country if “DC” is specified in relation to the sign;

(e) the quota sign so set out applies in relation to a particular Forum Island Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the sign; and

(f) the quota sign set out in a rate column applies in relation to Canada if “CAN” is specified in relation to the sign.

(2) Where “FI” or “DC” is specified in relation to the quota sign set out in a rate column, the sign does not apply in relation to a particular Forum Island Country or Developing Country if those letters are followed by a phrase that begins with the word “except” and contains its name or the abbreviation for it.

PART II—DUTIES OF CUSTOMS

Imposition of duties

(1) Duties of Customs are imposed, in accordance with this Act, on:

(a) goods imported into Australia on or after the commencement day; and

(b) goods:

(i) imported into Australia before the commencement day; and

(ii) entered, or again entered, for home consumption on or after the commencement day.

Rates of duty

Subject to sections 23, 24, 25, 27 and 29, the duty in respect of goods shall be ascertained:

(a) where the goods are not the produce or manufacture of a Preference Country—by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;

(i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of the tariff classification under which the goods are classified—that rate of duty; or

(i) where a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified—that rate of duty; or

(ii) in any other case—the general rate of duty set out in the third column of that tariff classification.

Quota rates of duty

(1) Subject to sections 24, 25, 27 and 29, where the quota sign is set out in the third column of the tariff classification under which goods are classified and the sign does not apply, under section 20, to a Preference Country, the duty in respect of the goods shall be ascertained:

(a) where the goods are not the produce or manufacture of a Preference Country—by reference to the general rate set out in the third column of the subitem in Schedule 5 that applies to the goods;

(i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of the subitem in Schedule 5 that applies to the goods—that rate of duty; or

(i) where a rate of duty that applies in relation to Canada is set out in the third column of the subitem in Schedule 5 that applies to the goods—that rate of duty; or

(ii) in any other case—the general rate set out in the third column of that subitem.

(2) Subject to sections 24, 25, 27 and 29, where the quota sign is set out in the third column of the tariff classification under which goods the produce or manufacture of a Preference Country are classified and the sign applies, under section 20, in relation to that Preference Country, the duty in respect of the goods shall be ascertained by reference to the rate of duty that applies in relation to the Preference Country that is set out in the third column of the subitem in Schedule 5 that applies to the goods.

Rates for goods with constituents etc.

(1) Subject to sections 25, 27 and 29, where the tariff classification under which goods are classified contains 2 or more phrases that describe goods, being phrases each of which begins with the words “In respect of, the duty in respect of the first-mentioned goods is:

(a) where the first-mentioned goods have as constituents goods to which 2 or more of the phrases relate—the sum of the amounts of the duty, as ascertained in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or

(b) where the first-mentioned goods are, or have as constituents, goods to which only one phrase relates—the amount of duty, as ascertained in accordance with subsection (3), in respect of the goods to which that phrase relates.

(2) Where the words “In respect of remainder” appear in a tariff classification under which goods are classified, those words constitute a phrase for the purposes of this section and the word “remainder” appearing in that phrase shall be taken to be a description of:

(a) all goods that can be constituents of goods that can be classified under the tariff classification; and

(b) all goods that can be classified under the tariff classification;

other than goods to which another phrase contained in that tariff classification relates.

(3) The duty in respect of goods to which a phrase referred to in subsection (1) relates ascertained in accordance with sections 22 and 23 shall be ascertained as if:

(a) the tariff classification under which the goods are classified were the tariff classification that contains that phrase; and

(b) the rate of duty, rates of duty, quota sign, or quota signs, specified in the third column of that tariff classification in relation to the goods to which that phrase relates were the only rate, rates, quota sign, or quota signs set out in that tariff classification.

Concessional rates of duty

(1) Subject to sections 27 and 29, where an item in Schedule 4 applies to goods and the amount of duty applicable to the goods under that item is less than the amount of duty ascertained in respect of the goods in accordance with sections 22, 23 and 24 that, but for this section, would be payable in respect of the goods, then the duty payable under this Act in respect of the goods is the amount of duty applicable to the goods under that item.

(2) For the purposes of subsection (1), the amount of duty applicable to goods under an item in Schedule 4 is an amount of duty ascertained:

(a) where the goods are not the produce or manufacture of a Preference Country—by reference to the general rate set out in the third column of that item;

(i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of that item—that rate of duty; or

(i) where a rate of duty that applies in relation to Canada is set out in the third column of that item—that rate of duty; or

(ii) in any other case—the general rate set out in the third column of that item.

Indexation of rates of duty

(1) Where, because of section 6a of the Excise Tariff Act 1921, that Act has effect as if for the rate of duty set out in an excise tariff item specified in column 2 of the following Table (in this subsection called the

“original rate”) there were substituted on a particular day another rate of duty (in this subsection called the “substituted rate”), this Act has effect as if for each amount of money specified in each rate of duty set out in the third column of the heading or subheading specified in column 1 of that Table opposite to that excise tariff item there were substituted on that day an amount equal to the sum of:

(a) the amount specified; and

(b) the difference between the amount in the substituted rate and the amount in the original rate:

TABLE

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padding-right:2pt; padding-left:2pt; vertical-align:top">11 (E) 1</td></tr><tr style="height:1pt"><td style="width:19%; padding-right:2pt; padding-left:2pt; vertical-align:top">2208.30.90</td><td style="width:24.1%; padding-right:2pt; padding-left:2pt; vertical-align:top">2D</td><td style="width:25.36%; padding-right:2pt; padding-left:2pt; vertical-align:top">2710.00.40</td><td style="width:31.52%; padding-right:2pt; padding-left:2pt; vertical-align:top">11 (D)</td></tr><tr style="height:1pt"><td style="width:19%; padding-right:2pt; padding-left:2pt; vertical-align:top">2208.40.10</td><td style="width:24.1%; padding-right:2pt; padding-left:2pt; vertical-align:top">2F</td><td style="width:25.36%; padding-right:2pt; padding-left:2pt; vertical-align:top">2710.00.51</td><td style="width:31.52%; padding-right:2pt; padding-left:2pt; vertical-align:top">11 (a) (3) (a)</td></tr><tr style="height:1pt"><td style="width:19%; padding-right:2pt; padding-left:2pt; vertical-align:top">2208.40.90</td><td style="width:24.1%; padding-right:2pt; padding-left:2pt; vertical-align:top">2F</td><td style="width:25.36%; padding-right:2pt; padding-left:2pt; vertical-align:top">2710.00.52</td><td rowspan="2" style="width:31.52%; padding-right:2pt; padding-left:2pt; vertical-align:top">11 (A) (3) (b)</td></tr><tr style="height:1pt"><td style="width:19%; padding-right:2pt; padding-left:2pt; vertical-align:top">2208.50.10</td><td style="width:24.1%; padding-right:2pt; padding-left:2pt; vertical-align:top">2 (H) (2)</td><td style="width:25.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:19%; padding-right:2pt; padding-left:2pt; vertical-align:top">2208.50.90</td><td style="width:24.1%; padding-right:2pt; padding-left:2pt; vertical-align:top">2 (H) (2)</td><td style="width:25.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:31.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:19%; padding-right:2pt; padding-left:2pt; vertical-align:top">2402.10.00</td><td style="width:24.1%; padding-right:2pt; padding-left:2pt; vertical-align:top">7</td><td style="width:25.36%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:31.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:19%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">2402.20.00</td><td style="width:24.1%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">8</td><td style="width:25.36%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:31.52%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"></td></tr></tbody></table> ```

(2) Where, because of section 6a of the Excise Tariff Act 1921, that Act has effect as if for the rate of duty set out in Excise Tariff item 6 (in this subsection called the “original rate”) there were substituted on a particular day another rate of duty (in this subsection called the “substituted rate”), this Act has effect as if for each amount of money specified in each rate of duty set out in the third column of item 35d in Part III of Schedule 4 there were substituted on that day an amount equal to the sum of:

(a) the amount specified; and

(b) the difference between the amount in the substituted rate and the amount in the original rate.

(3) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the substitution, in so far as it affects duty payable in relation to goods, has effect in relation to goods entered for home consumption on or after that day.

(4) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the Comptroller shall, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising

the rate as affected by the substitution and the goods to which the rate as so affected is to apply.

Duty where goods consist of certain containers and certain contents

Where:

(a) goods consist of a container and the contents of the container;

(b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and

(c) under the Interpretation Rules, the tariff classification under which the goods are classified is the tariff classification under which the container would be classified if it were imported separately;

the duty in respect of the goods shall be equal to the sum of the amount of the duty (if any) that would be payable in respect of the container if it were imported separately and the amount of the duty (if any) that would be payable in respect of the contents if they were imported separately.

PART III—MISCELLANEOUS

Repeal

(1) The Acts referred to in Schedule 6 and any Act, or Acts, passed in 1987 that amend an Act so referred to are repealed.

(2) Notwithstanding that goods were imported into Australia before the commencement day, duties of Customs are not payable in respect of those goods under an Act repealed by this Act if duties of Customs are imposed on those goods by section 21.

(3) Subject to subsection (4), the Acts repealed by subsection (1) as in force immediately before the commencement day shall be deemed to have been amended in accordance with Customs Tariff Proposals introduced into the House of Representatives in 1987.

(4) If, before 1 April 1988, either House of the Parliament, in pursuance of a motion upon notice, passes a resolution that subsection (3) is not to apply to Customs Tariff Proposals referred to in that subsection and specified in the resolution, that subsection does not apply to the Proposals so specified.

Transitional

Where:

(a) goods were imported into Australia, and first entered for home consumption, before the commencement day;

(b) the goods are again entered for home consumption on or after the commencement day so that duties of Customs are imposed on the goods under section 21; and

(c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption;

the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.

–––––––––––

SCHEDULE 1 Section 17

CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY

PART I

FORUM ISLAND COUNTRIES

Countries that are Forum Island Countries

Column 1Country	Column 2Abbreviation	Column 1Country	Column 2Abbreviation
Cook.............	COOK	Solomon Islands............	SOLO
Fiji..............		Tonga...................	TNGA
Kiribati............	KIRI	Tuvalu..................	TUVA
Nauru.............	NAUR	Vanuatu.................	VANU
Niue.............		Western Samoa.............	WSAM

PART II

DEVELOPING COUNTRIES

Div 1

DIVISION 1

Countries that are Developing Countries

<table cellspacing="0" cellpadding="0" style="width:101.04%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:12.65pt"><td style="width:26%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">Column ICountry</td><td style="width:14.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">Column 2Abbreviation</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">Column 1Country</td><td style="width:19.92%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">Column 2Abbreviation</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">Afghanistan.........</td><td style="width:14.86%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">AFGH</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">Ecuador.................</td><td style="width:19.92%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">ECUA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Albania............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">ALBA</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Egypt...................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">EGYP</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Algeria............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">ALGR</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">El Salvador...............</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">SALV</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Angola............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">ANGO</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Equatorial Guinea...........</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">EGUI</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Antigua and Barbuda...</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">AGUA</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Ethiopia.................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">ETHI</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Argentina..........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">ARGE</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Gabon..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">GABO</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Bahamas...........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BAHA</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Gambia..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">GAMB</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Barbados...........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BARB</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Ghana...................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">GHAN</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Bahrain............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BHRN</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Grenada.................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">GNDA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Bangladesh.........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BADE</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Guatamala................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">GMLA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Belize.............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BELE</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Guinea..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">GUIN</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Benin.............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BENR</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Guinea-Bissau.............</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">BGUI</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Bhutan............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BHUT</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Guyana..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">GUYA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Bolivia............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BOLI</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Haiti....................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">HAIT</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Botswana..........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BOTS</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Honduras................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">HDRS</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Brazil.............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BRAZ</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">India...................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">INIA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Brunei Darrusalam....</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BRUN</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Indonesia................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">INDO</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Bulgaria...........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BULG</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Iran....................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">PSIA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Burkina Faso........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BURK</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Iraq....................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Burma............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BURM</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Israel...................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">ISRA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Burundi............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">BRND</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Ivory Coast...............</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">IVOR</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Cameroon..........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">FCAM</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Jamaica..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">JMCA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Cape Verde.........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">CVER</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Jordan..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">JORD</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Central African Republic</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">CEAR</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Kampuchea...............</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">KAMP</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Chad.............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Kenya...................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">KENY</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Chile.............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">CHLE</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Korea, Democratic People’s Republic of</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">KRDR</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">China, People’s Republic of</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">CHIN</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td colspan="2" style="padding-right:2pt; padding-left:2pt; vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Colombia..........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">COMB</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Korea, Republic of ..........</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">RKOR</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Comoros...........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">CMRO</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Kuwait..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">KUWA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Congo.............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">COBR</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Lao People’s Democratic Republic</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">LAOS</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Costa Rica..........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">COST</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Cuba.............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Lebanon.................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">LEBA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Cyprus............</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">CYPR</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Lesotho..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">LESO</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Djibouti...........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">DJIB</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Liberia..................</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">LIBE</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Dominica..........</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">DMCA</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Libyan Arab Jamahiriya.......</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">LBYA</td><td style="vertical-align:top"></td></tr><tr style="height:1pt"><td style="width:26%; padding-right:2pt; padding-left:2pt; vertical-align:top">Dominican Republic...</td><td style="width:14.86%; padding-right:2pt; padding-left:2pt; vertical-align:top">DOMI</td><td style="width:3.52%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:34.72%; padding-right:2pt; padding-left:2pt; vertical-align:top">Madagascar...............</td><td style="width:19.92%; padding-right:2pt; padding-left:2pt; vertical-align:top">MASY</td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:117.75pt"></td><td style="width:67.3pt"></td><td style="width:15.95pt"></td><td style="width:157.25pt"></td><td style="width:90.2pt"></td><td style="width:4.45pt"></td></tr></tbody></table> ```

SCHEDULE 1—continued

Column 1Country	Column 2Abbreviation	Column ICountry	Column 2Abbreviation
Malaysia..............	MLAY	Senegal...................	SENE
Malawi...............	MLWI	Seychelles.................	SEYC
Maldives.............	MLDV	Sierra Leone...............	SLEO
Mali.................		Singapore.................	SING
Malta................	MLTA	Somalia..................	SOML
Mauritania............	MRTN	Sri Lanka.................	SRIL
Mauritius.............	MAUS	Sudan....................	SUDA
Mexico...............	MEXI	Suriname.................	SRNM
Mongolia.............	MNGL	Swaziland.................	SWZI
Morocco..............	MORO	Syrian Arab Republic.........	SYRI
Mozambique...........	MOZA	Tanzania..................	TANZ
Nepal................	NEPA	Thailand..................	THAI
Nicaragua.............	NICA	Togo....................
Niger................	NIGE	Trinidad and Tobago .........	TRIN
Nigeria...............	NGRA	Tunisia...................	TUNI
Northern Marianas.......	TTPI	Turkey...................	TURK
Oman................		Uganda...................	UGAN
Pakistan..............	PAKI	United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)	UAEM
Panama..............	PNMA
Paraguay.............	PRGY
Peru.................
Philippines............	PHIL	Uruguay..................	URUG
Qatar................	QATA	Venezuela.................	VENZ
Romania..............	ROUM	Vietnam..................	VIET
Rwanda..............	RWAN	Yemen Arab Republic.........	ARYE
St Christopher and Nevis...	STCN	Yemen, People’s Democratic Republic of	PYEM
St Lucia..............	STLU
St Vincent and the Grenadines	STVI	Yugoslavia................	YUGO
Sao Tome and Principe....	SAOT	Zaire....................	ZAIR
Saudi Arabia...........	SAUD	Zambia...................	ZMBA
		Zimbabwe.................	ZIMB

Div 2

DIVISION 2

Places treated as Developing Countries

Column 1Place	Column 2Abbreviation	Column 1Place	Column 2Abbreviation
American Samoa..........	SAMO	Netherlands Antilles............	ANTI
Anguilla................	ANGA	New Caledonia...............	NCAL
Bermuda................	BMDA	Pitcairn Island................	PITC
British Indian Ocean Territory..	BIOT	St Helena...................	STHE
British Virgin Islands........	BVIR	St Pierre and Miquelon..........	PIER
Cayman Islands...........	CAYM	Taiwan Province..............	TAIW
Falkland Islands and Gibraltar..	FALK	Tokelau Islands...............Trust Territory of the Pacific Islands.	TOKITTPI
French Polynesia..........	PLYN
Gibraltar................	GIBR	Turks and Caicos Islands.........	TRCA
Guam..................		Virgin Islands of the United States...	VIRG
Hong Kong..............	HONG
Johnston Island............	JSIS	Wake Island.................	WAKE
Macao.................	MACA	Wallis and Futuna Islands........	WALL
Midway Islands...........	MIDW	Western Sahara...............	SARA
Montserrat.................	MONT

SCHEDULE 2

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

Classification of goods in Schedule 3 shall be governed by the following principles:

The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:
(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The Rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of the Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

SCHEDULE 3

Section I

Live animals; animal products

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

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

Part 1

Chapter 1

Live animals

1.— This Chapter covers all live animals except:

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

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

0101	LIVE HORSES, ASSES, MULES AND HINNIES
0101.1	- Horses:
0101.11.00	- - Pure-bred breeding animals	2%
0101.19.00	- - Other	2%
0101.20.00	- Asses, mules and hinnies	2%
0102	LIVE BOVINE ANIMALS:
0102.10.00	- Pure-bred breeding animals	2%
0102.90.00	- Other	2%
0103	LIVE SWINE:
0103.10.00	- Pure-bred breeding animals	2%
0103.9	- Other:
0103.91.00	- - Weighing less than 50 kg	2%
0103.92.00	- - Weighing 50 kg or more	2%
0104	LIVE SHEEP AND GOATS:
0104.10.00	- Sheep	2%
0104.20.00	- Goats	2%
0105	LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS:
0105.1	- Weighing not more than 185 g:
0105.11.00	- - Fowls of the species Gallus domesticus	2%
0105.19.00	- - Other	2%
0105.9	- Other:
0105.91.00	- - Fowls of the species Gallus domesticus	2%
0105.99.00	- - Other	2%
0106.00.00	OTHER LIVE ANIMALS	2%

Part 2

Chapter 2

Meat and edible meat offal

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

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

0201	MEAT OF BOVINE ANIMALS, FRESH OR CHILLED
0201.10.00	- Carcasses and half-carcasses	2%
0201.20.00	- Other cuts with bone in	2%
0201.30.00	- Boneless	2%
0202	MEAT OF BOVINE ANIMALS, FROZEN:
0202.10.00	- Carcasses and half-carcasses	2%
0202.20.00	- Other cuts with bone in	2%
0202.30.00	- Boneless	2%
0203	MEAT OF SWINE, FRESH, CHILLED OR FROZEN:
0203.1	- Fresh or chilled:
0203.11.00	- - Carcasses and half-carcasses	2%
0203.12.00	- - Hams, shoulders and cuts thereof, with bone in	2%
0203.19.00	- - Other	2%
0203.2	- Frozen:
0203.21.00	- - Carcasses and half-carcasses	2%
0203.22.00	- - Hams, shoulders and cuts thereof, with bone in	2%
0203.29.00	- - Other	2%
0204	MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:
0204.10.00	- Carcasses and half-carcasses of lamb, fresh or chilled	2%
0204.2	- Other meat of sheep, fresh or chilled:
0204.21.00	- - Carcasses and half-carcasses	2%
0204.22.00	- - Other cuts with bone in	2%
0204.23.00	- - Boneless	2%
0204.30.00	- Carcasses and half-carcasses of lamb, frozen	2%
0204.4	- Other meat of sheep, frozen:
0204.41.00	- - Carcasses and half-carcasses	2%
0204.42.00	- - Other cuts with bone in	2%
0204.43.00	- - Boneless	2%
0204.50.00	- Meat of goats	2%
0205.00.00	MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN	2%
0206	EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN:
0206.10.00	- Of bovine animals, fresh or chilled	2%

0206.2	- Of bovine animals, frozen:
0206.21.00	- - Tongues	2%
0206.22.00	- - Livers	2%
0206.29.00	- - Other	2%
0206.30.00	- Of swine, fresh or chilled	2%
0206.4	- Of swine, frozen:
0206.41.00	- - Livers	2%
0206.49.00	- - Other	2%
0206.80.00	- Other, fresh or chilled	2%
0206.90.00	- Other, frozen	2%
0207	MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN:
0207.10.00	- Poultry not cut in pieces, fresh or chilled	2%
0207.2	- Poultry not cut in pieces, frozen:
0207.21.00	- - Fowls of the species Gallus domesticus	2%
0207.22.00	- - Turkeys	2%
0207.23.00	- - Ducks, geese and guinea fowls	2%
0207.3	- Poultry cuts and offal (including livers), fresh or chilled:
0207.31.00	- - Fatty livers of geese or ducks	2%
0207.39.00	- - Other	2%
0207.4	- Poultry cuts and offal other than livers, frozen:
0207.41.00	- - Of fowls of the species Gallus domesticus	2%
0207.42.00	- - Of turkeys	2%
0207.43.00	- - Of ducks, geese or guinea fowls	2%
0207.50.00	- Poultry livers, frozen	2%
0208	OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN:
0208.10.00	- Of rabbits or hares	2%
0208.20.00	- Frogs’ legs	2%
0208.90.00	- Other	2%
0209.00.00	PIG FAT FREE OF LEAN MEAT AND POULTRY FAT (NOT RENDERED), FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED	2%
0210	MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL:
0210.1	- Meat of swine:
0210.11.00	- - Hams, shoulders and cuts thereof, with bone in	2%
0210.12.00	- - Bellies (streaky) and cuts thereof	2%
0210.19.00	- - Other	2%
0210.20.00	- Meat of bovine animals	2%
0210.90.00	- Other, including edible flours and meals of meat or meat offal	2%

More sections below

Source text: opening excerpt

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Customs Tariff Act 1987

Customs Tariff Act 1987

No. 82 of 1987

TABLE OF PROVISIONS

PART I—PRELIMINARY

Section

1 Short title

Commencement
General administration of Act
Incorporation of Customs Act
Interpretation
Headings in Schedule 3
Items in Schedule 4
Items in Schedule 5
Tariff classification
Rules for classifying goods under Schedule 3
Application of Schedule 4
Application of Schedule 5
Rates of duty—ad valorem duties
Rates of duty—certain words etc. deemed rates
Rates of duty—alternative rates
Rates of duty—phasing rates
Classes of countries and places in relation to which special rates apply
Goods the produce or manufacture of country
Application of rates of duty in relation to countries and places
Application of quota signs in relation to countries and places

PART II—DUTIES OF CUSTOMS

Imposition of duties
Rates of duty
Quota rates of duty
Rates for goods with constituents etc.
Concessional rates of duty
Indexation of rates of duty
Duty where goods consist of certain containers and certain contents

TABLE OF PROVISIONS—continued

PART III––MISCELLANEOUS

Section

Repeal
Transitional

SCHEDULE 1

Classes of countries and places in relation to which special rates apply

SCHEDULE 2

General Rules for the Interpretation of the Harmonized System