SUMMARY OF ALTERATIONS

CUSTOMS TARIFF PROPOSAL (No. 2) 2026

Reasons for changes: To extend for a further twenty-four months, the temporary reduction of duty on goods that are the produce or manufacture of Ukraine.

Date of effect: 4 July 2026

Alterations to the Customs Tariff Act 1995

This proposal advises of an alteration to extend the period of preferential tariff treatment for goods the produce or manufacture of Ukraine.

Section 18B of the Customs Tariff Act 1995 (Customs Tariff Act) provides for the application of a reduced rate of customs duty to goods that are the produce or manufacture of Ukraine and are imported during the 48-month period commencing on 4 July 2022 and concluding on 3 July 2026. The rate of duty that applies to goods classified to tariff subheadings under chapters 22 (beverages, spirits and vinegar), 24 (tobacco products), 27 (fuels), 29 (organic chemicals), 34 (soaps and lubricants) or 38 (other chemical products) of Schedule 3 to the Customs Tariff Act is the rate of customs duty that applies in relation to Developing Countries. A duty rate of ‘Free’ applies to all other goods.

The alteration proposed repeals and substitutes paragraph 18B(1)(b) of the Customs Tariff Act such that it applies in respect of relevant goods that are imported into Australia during the period between 4 July 2022 and 3 July 2028. The effect of the proposed alteration is to extend the period within which goods that are the produce or manufacture of Ukraine can be imported at concessional duty rates. This alteration does not apply to tobacco, alcohol or petroleum products other than to impose the duty rate for Developing Countries during the relevant period.