Customs Tariff Act 1995
Volume 2
Includes — Schedule 3
Contents
Schedule 3—Classification of goods and general and special rates of duty
Section 15
Section I—Live animals; animal products
Notes.
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.
Chapter 1—Live animals
Note.
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
(c) Animals of 9508.00.00.
0101
|
LIVE HORSES, ASSES, MULES AND HINNIES:
|
|
0101.1
|
-Horses:
|
|
0101.20.00
|
-Asses, mules and hinnies
|
Free
|
0102
|
LIVE BOVINE ANIMALS:
|
|
0102.10.00
|
-Pure-bred breeding animals
|
Free
|
0102.90.00
|
-Other
|
Free
|
0103
|
LIVE SWINE:
|
|
0103.10.00
|
-Pure-bred breeding animals
|
Free
|
0103.92.00
|
--Weighing 50 kg or more
|
Free
|
0104
|
LIVE SHEEP AND GOATS:
|
|
0104.10.00
|
-Sheep
|
Free
|
0104.20.00
|
-Goats
|
Free
|
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:
|
|
0105.99.00
|
--Other
|
Free
|
Chapter 2—Meat and edible meat offal
Note.
1.- This Chapter does not cover:
(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
(c) Animal fat, other than products of 0209.00.00 (Chapter 15).
0201
|
MEAT OF BOVINE ANIMALS, FRESH OR CHILLED:
|
|
0201.10.00
|
-Carcasses and half-carcasses
|
Free
|
0201.30.00
|
-Boneless
|
Free
|
0202
|
MEAT OF BOVINE ANIMALS FROZEN:
|
|
0202.10.00
|
-Carcasses and half-carcasses
|
Free
|
0202.30.00
|
-Boneless
|
Free
|
0203
|
MEAT OF SWINE, FRESH, CHILLED OR FROZEN:
|
|
0203.1
|
-Fresh or chilled:
|
|
0203.29.00
|
--Other
|
Free
|
0204
|
MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:
|
|
0204.10.00
|
-Carcasses and half-carcasses of lamb, fresh or chilled
|
Free
|
0204.50.00
|
-Meat of goats
|
Free
|
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
|
Free
|
0206.90.00
|
-Other, frozen
|
Free
|
0207
|
MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN:
|
|
0207.1
|
-Of fowls of the species Gallus domesticus:
|
|
0207.36.00
|
--Other, frozen
|
Free
|
0208
|
OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN:
|
|
0208.10.00
|
-Of rabbits or hares
|
Free
|
0208.90.00
|
-Other
|
Free
|
0209.00.00
|
PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED
|
Free
|
0210
|
MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL:
|
|
0210.90.00
|
-Other, including edible flours and meals of meat or meat offal
|
Free
|
Chapter 3—Fish and crustaceans, molluscs and other aquatic invertebrates
Notes.
1.- This Chapter does not cover:
(a) Marine mammals (0106.00.00) or meat thereof (0208 or 0210);
(b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (2301); or
(c) Caviar or caviar substitutes prepared from fish eggs (1604).
2.- In this Chapter, “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
0301
|
LIVE FISH:
|
|
0301.10.00
|
-Ornamental fish
|
Free
|
0301.99.00
|
--Other
|
Free
|
0302
|
FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:
|
|
0302.1
|
-Salmonidae, excluding livers and roes:
|
|
0302.70.00
|
-Livers and roes
|
Free
|
0303
|
FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:
|
|
0303.10.00
|
-Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes
|
Free
|
0303.80.00
|
-Livers and roes
|
Free
|
0304
|
FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN:
|
|
0304.10.00
|
-Fresh or chilled
|
Free
|
0304.90.00
|
-Other
|
Free
|
0305
|
FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF FISH, FIT FOR HUMAN CONSUMPTION:
|
|
0305.10.00
|
-Flours, meals and pellets of fish, fit for human consumption
|
Free
|
0305.69.00
|
--Other
|
Free
|
0306
|
CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF CRUSTACEANS, FIT FOR HUMAN CONSUMPTION:
|
Free
|
0306.1
|
-Frozen:
|
|
0306.29.00
|
--Other, including flours, meals and pellets of crustaceans, fit for human consumption
|
Free
|
0307
|
MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS, FIT FOR HUMAN CONSUMPTION:
|
|
0307.10.00
|
-Oysters
|
Free
|
0307.99.00
|
--Other
|
Free
|
Chapter 4—Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Notes.
1.- “Milk” means full cream milk or partially or completely skimmed milk.
2.- For the purposes of 0405:
(a) “Butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b) “Dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
3.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 0406 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
4.- This Chapter does not cover:
(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (1702); or
(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504.00.00).
Subheading Notes.
1.- For the purposes of 0404.10.00, “modified whey” means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2.- For the purposes of 0405.10.00, “butter” does not include dehydrated butter or ghee (0405.90.00).
0401
|
MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
|
|
0401.10.00
|
-Of a fat content, by weight, not exceeding 1%
|
Free
|
0401.30.00
|
-Of a fat content, by weight, exceeding 6%
|
Free
|
0402
|
MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
|
|
0402.10.00
|
-In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%
|
Free
|
0402.99.00
|
--Other
|
Free
|
0403
|
BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA:
|
|
0403.10.00
|
-Yogurt
|
Free
|
0403.90.00
|
-Other
|
Free
|
0404
|
WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:
|
|
0404.10.00
|
-Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
|
Free
|
0404.90.00
|
-Other
|
Free
|
0405
|
BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS:
|
|
0405.10.00
|
-Butter
|
Free
|
0405.90.00
|
-Other
|
Free
|
0406
|
CHEESE AND CURD:
|
|
0406.10.00
|
-Fresh (unripened or uncured) cheese, including whey cheese, and curd
|
$1.366/kg
DC:$1.366/kg, less 5%
|
|
From 1 January 2000
|
$1.220/kg
DC:$1.220/kg, less 5%
|
0407.00.00
|
BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED
|
Free
|
0408
|
BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
|
|
0408.1
|
-Egg yolks:
|
|
0408.99.00
|
--Other
|
Free
|
0409.00.00
|
NATURAL HONEY
|
Free
|
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