Tariff public advice products

Public advice products are tariff classification precedents and guides. These are statements from us that provide general advice about classification and classification issues.

A tariff precedent is specific to a tariff classification and provides advice on types of goods or classification issues relating to that classification. Tariff classification guides are documents that provide advice on more complex issues or on issues that span many classifications. A copy of the exposure draft of the relevant practice statement is provided below for your information.

A public advice product is not a Tariff Advice issued under the Advance Rulings framework. Tariff Advices give administratively binding advice on specific goods for a specific importer based on documentary information provided by the applicant. A public advice product does not give binding advice on a specific good, but provides a statement of the current thinking by us on a type of good, a class of goods or a classification issue. More information is available on our Tariff advice system page.

Current public advice products

Our List of Current Precedents (2.14MB PDF) is available. The last update of this file was 13 June 2017

The following abbreviations could be found in the precedents:

  • HSEN – Harmonised System Explanatory Notes
  • WCO – World Customs Organisation
  • COCO - Compendium of Classification Opinions of the WCO
  • AAT – Administration Appeals Tribunal
  • ACBPS – Australian Customs and Border Protection Service.

Tariff classification guides

The guides below provide advice on more complex issues or on issues that span many classifications.

Commonly imported goods for private importers

 The list of commonly imported goods and their tariff classifications, created to provide guidance and information to private importers of non-commercial, one-off importations, has been withdrawn for assessment. Any copies of the list should not be relied on.

The online version of the Department's 'Combined Australian Customs Tariff Nomenclature and Statistical Classification', commonly known as the Working Tariff, can be found on the Current tariff classification page. For formal rulings on specific goods, importers can apply for a tariff advice. Information is available on the Tariff advice system page.

Exposure drafts

Prior to the final publication of Tariff Precedents and Tariff Classification Guides, an exposure draft is​ available to allow for consultation and feedback on the clarity of the document.

Draft Tariff Classification Guide on line pipe (170KB PDF)

Comments have now closed.  Feedback received will be taken into account when finalising the guide.

Policy drafts closed for consultation

The following drafts are now closed for comments:

Contact us

Send us your comments and suggestions, email tariff@homeaffairs.gov.au.