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Consolidated TPP Text – Annex 2-D: Tariff Schedule of Australia

General Notes

1. The provisions of this Schedule are generally expressed in terms of the corresponding items in Schedule 3 to the Customs Tariff Act 1995 (Cth) (Tariff Act), and the interpretation of the provisions of this Schedule, including the product coverage of subheadings of this Schedule, shall be governed by the Tariff Act. To the extent that provisions of this Schedule are identical to the corresponding provisions of the Tariff Act, the provisions of this Schedule shall have the same meaning as the corresponding provisions of the Tariff Act.

2. The base rates of duty set out in this Schedule reflect Australia’s Most-Favoured-Nation (MFN) rates of duty in effect on January 1, 2010.

3. The following staging categories shall apply to the elimination or reduction of customs duties by Australia pursuant to Article 2.4.2 (Elimination of Customs Duties):

4. The annual stages referred to in paragraph 3 for the elimination or reduction of customs duties shall be equal, annual stages, except:

5.

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