Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsNote: See section 145.
1 Goods to which a TCO should not extend
For section 145, goods classified under a tariff heading or tariff subheading mentioned in an item in the following table are goods to which a TCO should not extend.
Goods to which a TCO should not extend | |
Item | Tariff heading or tariff subheading |
1 | 0401 to 1514.99.00 |
2 | 1516 |
3 | 2905.45.00 |
4 | 3823.70.00 |
5 | 3926.20.2 |
6 | 6101 to 6115 |
7 | 6117 |
8 | 6201 and 6202 |
9 | 6204 to 6210 |
10 | 6302.10.00 to 6302.39.00 |
11 | 6302.60.00 |
12 | 6302.91.20 |
13 | 6303.12.10 |
14 | 6303.19.10 |
15 | 6303.91.10 |
16 | 6303.92.10 |
17 | 6303.99.10 |
18 | 6501.00.00 |
19 | 6505 and 6506 |
20 | 6913 |
21 | 7113 to 7116 |
22 | 8306.2 |
23 | 9401.31.00 to 9401.69.00 |
24 | 9403.10.00 to 9403.60.00 |
25 | 9619.00.49 |
2 Goods to which a TCO should not extend unless listed
(1) For section 145, goods classified under a tariff heading or tariff subheading mentioned in an item in the following table are goods to which a TCO should not extend, unless:
(a) the goods are mentioned in column 2 of the item (other than item 5); or
(b) the goods are:
(i) mentioned in column 2 of item 5; and
(ii) excise - equivalent goods.
Goods to which a TCO should not extend, unless listed in column 2 | ||
| Column 1 | Column 2 |
Item | Tariff heading or tariff subheading | Goods |
1 | 0301 to 0309.90.00 | Goods other than: (a) smoked crustaceans; or (b) smoked molluscs; or (c) smoked aquatic invertebrates; or (d) fish maws (swim bladders). |
2 | 1515 | Alkali refined linseed oil. |
3 | 1517 | Mould release preparations. |
4 | 1518 | Goods that are: (a) linoxyn; or (b) epoxidised soybean oil. |
5 | 1520.00.00 to 2404 | Goods that are: (a) anhydrous dextrose and monohydrate dextrose; or (b) ethanol absolute complying with the specifications set out in the Reagent Chemicals document; or (c) capers packed in salt; or (d) preparations for oral consumption, including tablets and chewing gum containing nicotine, intended to assist smokers to stop smoking, where the preparations, tablets or gum does not contain tobacco. |
6 | 3302.10 | Goods other than preparations of a kind used in the manufacture of beverages. |
7 | 3303.00.00 to 3306 | Yarn used to clean between teeth (dental floss). |
8 | 3307 | Goods that are: (a) solutions or tablets for cleaning, disinfecting, lubricating or conditioning artificial eyes or contact lenses; or (b) electric plug - in air freshener refills. |
9 | 3823.1 | Hydroxystearic acid. |
11 | 4015 | Goods that are: (a) gloves, mittens or mitts of the work type; or (b) sports mittens or sports mitts. |
12 | 4203 | Gloves, mittens or mitts of the work type. |
13 | 4818.50.00 | Clothing accessories. |
14 | 6116 | Goods that are: (a) gloves, mittens or mitts of the work type; or (b) gloves, mittens or mitts or elastic or rubberised. |
15 | 6203 | Loggers' safety trousers. |
16 | 6211 | Bulletproof body armour. |
17 | 6212, 6214 and 6215 | Mastectomy bras designed to conceal a mammary prosthesis and hold it securely in place. |
18 | 6217 | Stockings, socks and sockettes. |
19 | 6401 to 6405 | Goods that are: (a) ski boots or cross - country ski footwear; or (b) footwear which: (i) is not suitable for normal casual wear; and (ii) is designed for a sporting activity; and (iii) has spikes, sprigs or stops that are moulded or attached to the sole; or (c) shoes designed for cycling that include cleats moulded to the sole or attached to the sole. |
20 | 6406 | Goods that are: (a) parts for ski - boots or cross - country ski footwear; or (b) wooden shanks for boots, shoes or slippers; or (c) footwear uppers. |
21 | 7117.90.00 | Goods, other than of ceramic. |
22 | 8702 and 8703 | Goods that are: (a) vehicles having a gross vehicle weight of more than 3.5 tonnes, snowmobiles and other snowfield vehicles, Formula Ford racing cars, Prostock drag racing cars or vehicles commonly known as NASCAR racing cars; or (b) vehicles specially designed to be driven by disabled persons while seated in a wheelchair; or (c) single - seat open - wheel racing cars; or (d) motorised golf cars; or (e) vehicles: (i) that are classified under tariff subheading 8703.23.20 or 8703.23.90; and (ii) for which a written approval has been given under subsection 19(1) of the Motor Vehicle Standards Act 1989 ; and (iii) that comply with the regulations for Group 3B motor racing set out in the CAMS Manual of Motor Sport; or (f) all - terrain vehicles (also known as ATVs) that: (i) are motorised off - road vehicles; and (ii) are designed to travel on 4 wheels; and (iii) have a seat designed to be straddled by the operator; and (iv) have handlebars to control steering. |
23 | 8704 | Goods that are: (a) vehicles having a gross vehicle weight of more than 3.5 tonnes; or (b) rock buggies, dumpers, shuttle dumpers, tailgate dumpers and the like; or (c) motorised golf carts; or (d) utility terrain vehicles (also known as UTVs) that: (i) are motorised off - road vehicles; and (ii) are designed to travel on 4 or more wheels; and (iii) have side - by - side seating; and (iv) have a cylinder capacity not exceeding 1 500 cm 3 ; and (v) have a steering wheel. |
24 | 8706 | Goods, other than chassis fitted with engines for motor vehicles having a gross vehicle weight of no more than 3.5 tonnes and classified under tariff heading 8702, 8703 or 8704. |
25 | 8707 | Goods, other than bodies (including cabs) for motor vehicles having a gross vehicle weight of no more than 3.5 tonnes and classified under tariff heading 8702, 8703 or 8704. |
26 | 8708 | Goods, other than parts and accessories for the original equipment manufacture of motor vehicles having a gross weight of no more than 3.5 tonnes. |
27 | 9021.10.20 and 9021.10.30 | Plaster cast and post operative footwear. |
28 | 9021.10.49 | Wooden shanks for footwear |
29 | 9401.7 | Goods that are: (a) baby bouncers, baby rockers, baby vibrating seats or baby swing seats with frames; or (b) marine saddles. |
30 | 9401.80.00 | Goods that are: (a) seats of stone, slate, cement, concrete or artificial stone, or of asbestos - cement, cellulose fibre - cement or the like; or (b) baby bouncers, baby rockers, baby vibrating seats or baby swing seats with frames. |
31 | 9401.91.00 and 9401.99.90 | Goods that are: (a) parts for seats of stone, slate, cement, concrete or artificial stone, or of asbestos - cement, cellulose fibre - cement or the like; or (b) parts for baby bouncers, baby rockers, baby vibrating seats or baby swing seats with frames; or (c) parts for marine saddles. |
32 | 9403.70.00 | Baby walkers. |
33 | 9403.8 | Furniture and parts thereof, of stone, slate, cement, concrete or artificial stone, or of asbestos - cement, cellulose fibre - cement or the like. |
34 | 9403.91.00 and 9403.99.00 | Metal drawer slide components. |
35 | 9405.11.00 and 9405.19.00 | Goods, other than of ceramic. |
36 | 9405.21.00 and 9405.29.00 | Goods, other than of ceramic. |
37 | 9405.41.00, 9405.42.00 and 9405.49.00 | Goods, other than of ceramic. |
38 | 9405.50 | Goods, other than of ceramic. |
39 | 9405.99.00 | Parts, other than of ceramic. |
40 | 9616.20.00 | Goods, other than goods of precious metal or metal clad with precious metal. |
41 | 9619.00.30 | Knitted or crocheted urinary incontinence pants. |
42 | 9619.00.41 | Babies' napkins. |
43 | 9619.00.50 | Articles of plastics. |
44 | 9701.22.00, 9701.29.00, 9701.92.00 and 9701.99.00 | Goods other than the following: (a) collages and similar decorative plaques made from goods classified under tariff heading 0603 or 0604; (b) statuettes and other ornaments. |
(2) In this instrument:
"CAMS Manual of Motor Sport" means the document known as the 2014 Manual of Motor Sport , published by the Confederation of Australian Motor Sport, as it exists on the commencing day.