Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsNote: See section 70 and subsections 71(1) and 90(1).
1 Goods classified under an AHECC subheading
(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.
(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).