Schedule 1 - List of countries to which special rates apply

CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY

Part 1
Forum Island Countries
Part 2
Least Developed Countries
Part 3
Developing Countries subject to DC rates of duty
Part 4
Developing Countries subject to DCS rates of duty
Part 5
Developing Countries subject to DCT rates of duty

Part 1 - Forum Island Countries

Countries that are Forum Island Countries

CountryAbbreviation
Cook IslandsCK
FijiFJ
KiribatiKI
Marshall Islands, Republic ofMH
Micronesia, Federated States ofFM
NauruNR
NiueNU
Papua New GuineaPG
SamoaWS
Solomon IslandsSB
TongaTO
TuvaluTV
VanuatuVU

Part 2 - Least Developed Countries

Division 1 - Countries that are Least Developed Countries

CountryAbbreviation
AfghanistanAF
AngolaAO
BangladeshBD
BeninBJ
BhutanBT
Burkina FasoBF
BurundiBI
CambodiaKH
Cape VerdeCV
Central African RepublicCF
ChadTD
ComorosKM
Congo, Democratic Republic ofCD
DjiboutiDJ
Equatorial GuineaGQ
EritreaER
EthiopiaET
GambiaGM
GuineaGN
Guinea-BissauGW
HaitiHT
KiribatiKI
Lao People’s Democratic
Republic
LA
LesothoLS
LiberiaLR
MadagascarMG
MalawiMW
MaldivesMV
MaliML
MauritaniaMR
MozambiqueMZ
Myanamar, Union ofMM
NepalNP
NigerNE
RwandaRW
SamoaWS
Sao Tome and PrincipeST
SenegalSN
Sierra LeoneSL
Solomon IslandsSB
SomaliaSO
SudanSD
Tanzania, United Republic ofTZ
TogoTG
TuvaluTV
UgandaUG
VanuatuVU
Yemen, Republic ofYE
ZambiaZM

Division 2 - Other countries and places that are treated as Least Developed Countries

Country or PlaceAbbreviation
East Timor (Timor-Leste)TL

Part 3 - Developing Countries subject to DC rates of duty

Division 1 - Countries subject to DC rates of duty

CountryAbbreviation
AfghanistanAF
AngolaAO
BangladeshBD
BeninBJ
BhutanBT
BotswanaBW
Burkina FasoBF
BurundiBI
CambodiaKH
Cape VerdeCV
Central African RepublicCF
ChadTD
ComorosKM
Congo, Democratic Republic ofCD
Cook IslandsCK
DjiboutiDJ
East Timor (Timor-Leste)TL
Equatorial GuineaGQ
EritreaER
EthiopiaET
FijiFJ
GambiaGM
GuineaGN
Guinea-BissauGW
HaitiHT
KiribatiKI
Lao People’s Democratic
Republic
LA
LesothoLS
LiberiaLR
MadagascarMG
MalawiMW
MaldivesMV
MaliML
Marshall Islands, Republic ofMH
MauritaniaMR
Micronesia, Federated States ofFM
MozambiqueMZ
Myanamar, Union ofMM
NamibiaNA
NauruNR
NepalNP
NigerNE
NiueNU
PalauPW
Papua New GuineaPG
RwandaRW
SamoaWS
Sao Tome and PrincipeST
SenegalSN
Sierra LeoneSL
Solomon IslandsSB
SomaliaSO
SudanSD
Tanzania, United Republic ofTZ
TogoTG
TongaTO
TuvaluTV
UgandaUG
VanuatuVU
Yemen, Republic ofYE
ZambiaZM

Division 2 - Places subject to DC rates of duty

PlaceAbbreviation
American SamoaAS
French PolynesiaPF
GuamGU
Mariana IslandsMP
New CaledoniaNC
Pitcairn IslandPN
Tokelau IslandsTK
Wallis and Futuna IslandsWF

Part 4 - Developing Countries subject to DCS rates of duty

Division 1 - Countries subject to DCS rates of duty

CountryAbbreviation
AlbaniaAL
AlgeriaDZ
Antigua and BarbudaAG
ArgentinaAR
BahamasBS
BarbadosBB
BahrainBH
BelizeBZ
BoliviaBO
Bosnia and HerzegovinaBA
BrazilBR
Brunei DarussalamBN
BulgariaBG
CameroonCM
ChileCL
China, People’s Republic ofCN
ColombiaCO
CongoCG
Costa RicaCR
Cote d’IvoireCI
CroatiaHR
CubaCU
CyprusCY
Czech RepublicCZ
DominicaDM
Dominican RepublicDO
EcuadorEC
EgyptEG
El SalvadorSV
GabonGA
GhanaGH
GrenadaGD
GuatemalaGT
GuyanaGY
HondurasHN
HungaryHU
IndiaIN
IndonesiaID
IranIR
IraqIQ
IsraelIL
JamaicaJM
JordanJO
KenyaKE
Korea, Democratic People’s Republic ofKP
Korea, Republic ofKR
KuwaitKW
LebanonLB
Libyan Arab JamahiriyaLY
MalaysiaMY
MaltaMT
MauritiusMU
MexicoMX
MongoliaMN
MoroccoMA
NicaraguaNI
NigeriaNG
OmanOM
PakistanPK
PanamaPA
ParaguayPY
PeruPE
PhilippinesPH
PolandPO
QatarQA
RomaniaRO
St Christopher and NevisKN
St LuciaLC
St Vincent and the GrenadinesVC
Saudi ArabiaSA
SerbiaRS
SeychellesSC
SingaporeSG
Slovak RepublicSK
SloveniaSI
Sri LankaLK
SurinameSR
SwazilandSZ
Syrian Arab RepublicSY
ThailandTH
Trinidad and TobagoTT
TunisiaTN
TurkeyTR
United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah)AE
UruguayUY
VenezuelaVE
Vietnam, Socialist Republic ofVN
ZimbabweZW

Division 2 - Places subject to DCS rates of duty

PlaceAbbreviation
AnguillaAI
BermudaBM
British Indian Ocean TerritoryIO
British Virgin IslandsVG
Cayman IslandsKY
Falkland IslandsFK
Former Yugoslav Republic Of MacedoniaMK
GibraltarGI
Hong KongHK
Johnston IslandXA
MacaoMO
Midway IslandsXB
MontserratMS
Netherlands AntillesAN
South Georgia and the South Sandwich IslandsGS
St HelenaSH
St Pierre and MiquelonPM
Taiwan ProvinceTW
Territories administered by the Palestinian AuthorityPS
Turks and Caicos IslandsTC
Virgin Islands of the United StatesVI
Wake IslandWK

Part 5 - Developing Countries subject to DCT rates of duty

Division 1 - Countries subject to DCT rates of duty

CountryAbbreviation
SingaporeSG
Korea, Republic ofKR

Division 2 - Places subject to DCT rates of duty

PlaceAbbreviation
Hong KongHK
Taiwan ProvinceTW

*Entry into Force Date for the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA)

CountryAbbreviationDate on which the AANZFTA entered into forceNumber and Date of Gazette Notice
New ZealandNZ1 January 2010GN 48 of 9 December 2009
SingaporeSG1 January 2010GN 48 of 9 December 2009
Myanmar (Burma)MM1 January 2010GN 48 of 9 December 2009
Brunei DarussalamBN1 January 2010GN 48 of 9 December 2009
VietnamVN1 January 2010GN 48 of 9 December 2009
MalaysiaMY1 January 2010GN 50 of 23 December 2009
PhilippinesPH1 January 2010GN 1 of 13 January 2010
ThailandTH12 March 2010GN 8 of 3 March 2010
IndonesiaID10 January 2012GN 49 of 14 December 2011
LaosLA1 January 2011GN 48 of 8 December 2010
CambodiaKH4 January 2011GN 48 of 8 December 2010

FootnoteV.1


Operative 1/7/17 - As of this date the Lists of Countries and Places for which Preferential Rates Apply have been repealed from the Customs Tariff Act 1995 and simultaenously re-enacted in the Customs Tariff Regulations 2004.

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*Notes for the table on the Entry into Force Date for the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA):

This table lists the ten ASEAN Member States and New Zealand and their abbreviations.

Goods that are AANZ originating goods imported from the above countries, for which a date and Gazette details appear in the above table, qualify for preferential rates of duty on and from the indicated date of entry into force of the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) for that country, if they meet the provisions of Division 1G of Part VIII of the Customs Act 1901.

Further information on eligibility for preferential rates of duty is available from Australian Customs Notice 2009/44. Australian Customs Notice 2009/51 provides information on entry into force of the AANZFTA.

Where applicable, rates of duty for AANZ originating goods are set out in Schedule 8 of the Customs Tariff Act 1995 (the Tariff Act). Where no rate of duty is specified for a particular tariff classification, the rate for AANZ originating goods is Free.

This table is not part of the Tariff Act but has been included in the Customs Tariff Working Pages for the information of importers. The Department will update the table as required.