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Commonwealth act
The Customs Tariff Act 1995 is Australia's master rulebook for import duties (taxes charged on goods brought into Australia from overseas). It has been in force since 1 July 1996 and applies to virtually everything imported into the country.
1. Sets the framework for import taxes The Act imposes customs duties on goods imported into Australia. Every importable product is assigned to a "tariff classification" (a numbered category from an international system called the Harmonized System) that determines the tax rate.
2. Different rates for different countries Australia charges different rates depending on where goods come from — this is the heart of Australia's free trade agreement system:
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Direct links to the current provisions in Customs Tariff Act 1995.
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View on official registerSourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
3. Special rules for alcohol, tobacco, and fuel These products have duty rates that automatically increase over time:
4. Concessions and exemptions Schedule 4 lists specific items that attract reduced or zero duty regardless of the general rate — for example, certain goods imported by charities, or goods covered by "Tariff Concession Orders" (official decisions that a product isn't made locally).
5. The Harmonized System Australia uses an internationally standardised product classification system. Every imported product gets an 8-digit code that determines its duty rate. The rules for how to classify products come from an international treaty.
Norfolk Island is specifically excluded from this Act.