The 6-digit Harmonized System (HS) code for preparations suitable for infants or young children, put up for retail sale is 1901.10. Under the 2026 Australia (ABF), the representative MFN general duty rate is 5.00%[ABF Working Tariff 2026].
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
Subheading .10
.10
Preparations suitable for infants or young children, put up for retail sale
Imports of Preparations suitable for infants or young children, put up for retail sale into Australia require ABF Full Import Declaration (FID). Agricultural and plant products require mandatory DAFF BICON biosecurity inspection before customs release.
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Preparations suitable for infants or young children, put up for retail sale
MODULE 11: Australian Border Force Tariff Advice Rulings
Legally binding tariff classification decisions issued by the Australian Border Force (ABF), Part XVI Customs Act 1901 for HS 1901.10.
Query official ABF Tariff Advice classification rulings:
What is the 6-digit WCO tariff classification and Australia (ABF) general duty for Preparations suitable for infants or young children, put up for retail sale?
Under WCO Harmonized System 2022 and Australia (ABF), Preparations suitable for infants or young children, put up for retail sale is classified under HS 1901.10 (Heading 1901, Chapter 19). The representative AU MFN general duty rate is 5.00%.
How is HS 1901.10 distinguished within Heading 1901 (Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included)?
Heading 1901 covers Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Subheading 1901.10 specifically isolates Preparations suitable for infants or young children, put up for retail sale. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1901.
What are the primary candidate subheadings related to HS 1901.10?
Related subheadings under Heading 1901 include 1901.20, 1901.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Preparations suitable for infants or young children, put up for retail sale into Australia?
Importers require an ABF Full Import Declaration (FID) via ICS portal, Australian Business Number (ABN), Commercial Invoice, Packing List, Bill of Lading, and DAFF biosecurity clearance where applicable.
Can goods under HS 1901.10 enter duty-free under FTAs into Australia?
Yes. Goods originating in US (AUSFTA), China (ChAFTA), Japan (JAEPA), Korea (KAFTA), UK (A-UKFTA), India (AI-ECTA), or CPTPP/RCEP enter Australia duty-free or at concessional rates.
What is the Australian customs duty de minimis threshold for Preparations suitable for infants or young children, put up for retail sale?
Consignments with a Customs Value of AUD $1,000 or less enter Australia duty-free. Low-value B2C imports are subject to 10% GST under vendor registration rules.
How can an importer obtain an ABF Tariff Advice ruling for HS 1901.10 in Australia?
Importers or customs brokers may lodge an application for an ABF Tariff Advice under Part XVI of the Customs Act 1901 for a legally binding tariff classification decision.
What DAFF BICON biosecurity controls apply to food/agricultural goods under HS 1901.10 in Australia?
Imports of food, plant, or animal products under Chapter 19 into Australia require compliance with DAFF BICON biosecurity import conditions and phytosanitary inspection.
How is Australian GST calculated on imports of HS 1901.10?
Australia levies 10.00% GST on the Value of the Taxable Importation = customs value + customs duty + international transport + insurance. There is no US-style MPF/HMF.
What is the ABN and import declaration requirement in Australia?
Commercial importers require an Australian Business Number (ABN) and lodge an ABF Full Import Declaration (FID) via the Integrated Cargo System (ICS).
What DAFF biosecurity (BICON) controls apply to HS 1901.10 in Australia?
Imports must satisfy Department of Agriculture, Fisheries and Forestry (DAFF) BICON biosecurity import conditions; food, plant, and animal products require inspection and clearance.
What Australian anti-dumping or countervailing measures apply to HS 1901.10?
Importers must verify whether measures administered by the Anti-Dumping Commission apply to their specific country of origin.
How do Australian FTA preferences (AUSFTA, ChAFTA, CPTPP) apply to HS 1901.10?
Qualifying originating goods from FTA partners enter duty-free or at concessional rates with a valid Certificate/Declaration of Origin meeting the relevant Rules of Origin.
Are there entry processing fees or harbor taxes in Australia?
Beyond customs duty and 10% GST, an Import Processing Charge applies to declarations above the AUD $1,000 low-value threshold; there is no US-style MPF/HMF.
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