Customs Regulation 2015
Note:
See section 70 and subsections 71(1) and 90(1) .
1 GOODS CLASSIFIED UNDER AN AHECC SUBHEADING 1(1)For section 70 and subsections 71(1) and 90(1) , goods classified under an AHECC subheading mentioned in the following table are prescribed.
| Goods classified under an AHECC subheading | ||
| Item | AHECC subheading | Descriptor from AHECC |
| 1 | 2207.10.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher |
| 2 | 2207.20.00 | Ethyl alcohol and other spirits, denatured, of any strength |
| 3 | 2208.20.10 | Brandy (grape) obtained by distilling grape wine or grape marc |
| 4 | 2208.20.90 | Spirits obtained by distilling grape wine or grape marc (excl. grape brandy) |
| 5 | 2208.30.00 | Whiskies |
| 6 | 2208.40.00 | Rum and other spirits obtained by distilling fermented sugar-cane products |
| 7 | 2208.50.00 | Gin and Geneva |
| 8 | 2208.60.00 | Vodka |
| 9 | 2208.70.00 | Liqueurs and cordials |
| 10 | 2208.90.00 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol, spirits, liqueurs and other spirituous beverages (excl. those of HS 220820 to 220870) |
| 11 | 2401.10.00 | Unmanufactured tobacco, not stemmed/stripped |
| 12 | 2401.20.00 | Unmanufactured tobacco, partly or wholly stemmed/stripped |
| 13 | 2401.30.00 | Tobacco refuse |
| 14 | 2402.10.01 | Cigars, cheroots and cigarillos, containing tobacco, not exceeding in weight 0.8 grams of tobacco content per stick |
| 15 | 2402.10.02 | Cigars, cheroots and cigarillos, containing tobacco, exceeding in weight 0.8 grams of tobacco content per stick |
| 16 | 2402.20.01 | Cigarettes containing tobacco, not exceeding in weight 0.8 grams per stick of tobacco content |
| 17 | 2402.20.02 | Cigarettes containing tobacco, exceeding in weight 0.8 grams per stick of tobacco content |
| 18 | 2402.90.00 | Cigars, cheroots, cigarillos and cigarettes, containing tobacco substitutes |
| 19 | 2403.11.00 | Smoking tobacco intended for use in a water pipe, as specified in Subheading Note 1 to Chapter 24, whether or not containing tobacco substitutes in any proportion |
| 20 | 2403.19.03 | Cut smoking tobacco, whether or not containing tobacco substitutes in any proportion (excl. water pipe tobacco as specified in Subheading Note 1 to Chapter 24 (HS 240311)) |
| 21 | 2403.19.04 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion (excl. water pipe tobacco as specified in Subheading Note 1 to Chapter 24 (HS 240311); and cut tobacco) |
| 22 | 2403.91.10 | Homogenised or reconstituted tobacco |
| 23 | 2403.99.90 | Manufactured tobacco and manufactured tobacco substitutes; and tobacco extracts and essences (excl. cigars, cheroots, cigarillos, cigarettes; smoking tobacco; homogenised or reconstituted tobacco; and medicinal cigarettes (HS 30)) |
| 24 | 2404.11.10 | Products intended for inhalation without combustion, containing tobacco or reconstituted tobacco |
| 25 | 2404.19.90 | Products intended for inhalation without combustion, not containing tobacco, reconstituted tobacco or nicotine |
Note:
The descriptors are taken from the AHECC and are included for information only. The descriptors might contain references to other parts of the AHECC.
1(2)
In this instrument:
AHECC
means the document known as the
Australian Harmonized Export Commodity Classification
, published by the Australian Bureau of Statistics.
Note 1:
This document is incorporated as in force from time to time (see subsection 270(3A) of the Act).
Note 2:
The Australian Harmonized Export Commodity Classification could in 2015 be viewed on the Australian Bureau of Statistics ' website (http://www.abs.gov.au).
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