Customs Tariff Act 1987
Part 93
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Chapter 93
Arms and ammunition; parts and accessories thereof
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Armoured fighting vehicles (8710.00.00);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors’ pieces or antiques (9705.00.00 or 9706.00.00).
2.- In 9306, the reference to “parts thereof” does not include radio or radar apparatus of 8526.
| 9301.00.00 | MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND ARMS OF 9307.00.00 | 2% |
|---|---|---|
| 9302.00.00 | REVOLVERS AND PISTOLS, OTHER THAN THOSE OF 9303 OR 9304.00 | 2% |
| 9303 | OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS): | |
| 9303.10.00 | - Muzzle-loading firearms | 2% |
| 9303.20.00 | -Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | 2% |
| 9303.30.00 | - Other sporting, hunting or target-shooting rifles | 2% |
| 9303.90.00 | - Other | 2% |
| 9304.00.00 | OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF 9307.00 | 2% |
| 9305 | PARTS AND ACCESSORIES OF ARTICLES OF 9301.00.00 TO 9304.00.00: | |
| 9305.10.00 | - Of revolvers or pistols | 5% |
| 9305.2 | - Of shotguns or rifles of 9303: | |
| 9305.21.00 | - - Shotgun barrels | 2% |
| 9305.29.00 |