澳大利亚 · 第 95· 51 条目
§95玩具、游戏、运动用品
本章品目（4 位 WCO 统一）
6 个品目
澳大利亚 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 95030010 | Wheeled toys designed to be ridden by children (for example, tricycles, scooters and pedal cars) and similar wheeled toys; dolls' carriages | Free | → |
| 95030020 | Dolls representing only human beings, including parts and accessories for those dolls | 5% CA:Free | → |
| 95030030 | Toys representing animals or non-human creatures | 5% | → |
| 95030040 | Goods, as follows:(a) toy musical instruments and apparatus;(b) books | Free | → |
| 95030050 | Puzzles, other than books | Free | → |
| 95030060 | Goods, as follows:(a) electric trains, including tracks, signals and other accessories therefor;(b) reduced-size ("scale") model assembly kits, whether or not working models | Free | → |
| 95030070 | Other goods, as follows:(a) construction sets and constructional toys;(b) toys put up in sets or outfits | Free | → |
| 95030080 | Other toys and models, incorporating a motor | Free | → |
| 95030091 | Of metal | Free | → |
| 95030099 | Other | 5% | → |
| 95042000 | Articles and accessories for billiards of all kinds | 5% | → |
| 95043010 | Games of chance that immediately return a monetary award | 5% | → |
| 95043090 | Other | 5%From 1 July 2018:3.75%From 1 July 2019:Free | → |
| 95044000 | Playing cards | 5% | → |
| 95045010 | Video games of a kind used with a television receiver | Free | → |
| 95045090 | Other | 5%From1 July 2018:3.75%From 1 July 2019:Free | → |
| 95049010 | Books | Free | → |
| 95049090 | Other | 5% | → |
| 95051000 | Articles for Christmas festivities | Free | → |
| 95059000 | Other | 5% CA:Free | → |
| 95061100 | Skis | Free | → |
| 95061200 | Ski-fastenings (ski-bindings) | Free | → |
| 95061900 | Other | 5% | → |
| 95062100 | Sailboards | 5% | → |
| 95062900 | Other | 5% | → |
| 95063100 | Clubs, complete | Free | → |
| 95063200 | Balls | Free | → |
| 95063900 | Other | Free | → |
| 95064000 | Articles and equipment for table-tennis | Free | → |
| 95065100 | Lawn-tennis rackets, whether or not strung | Free | → |
| 95065900 | Other | Free | → |
| 95066100 | Lawn-tennis balls | Free | → |
| 95066200 | Inflatable | 5% | → |
| 95066900 | Other | 5% | → |
| 95067000 | Ice skates and roller skates, including skating boots with skates attached | 5% CA:Free | → |
| 95069100 | Articles and equipment for general physical exercise, gymnastics or athletics | 5% CA:Free | → |
| 95069910 | Children's playground equipment | 5% CA:Free | → |
| 95069990 | Other | 5% | → |
| 95071000 | Fishing rods | 5% | → |
| 95072000 | Fish-hooks, whether or not snelled | Free | → |
| 95073000 | Fishing reels | Free | → |
| 95079000 | Other | 5% | → |
| 95081000 | Travelling circuses and travelling menageries | 5% | → |
| 95082100 | Roller coasters | Free | → |
| 95082200 | Carousels, swings and roundabouts | 5% | → |
| 95082300 | Dodge’em cars | Free | → |
| 95082400 | Motion simulators and moving theatres | Free | → |
| 95082500 | Water rides | Free | → |
| 95082600 | Water park amusements | 5% | → |
| 95082900 | Other | 5% | → |
| 95083000 | Fairground amusements | Free | → |