US Free Trade Agreement Implementation (Customs Tariff) Act 2004

 

No. 121, 2004

 

 

 

 

 

An Act to amend the Customs Tariff Act 1995, and for related purposes

 

 

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Amendments

Customs Tariff Act 1995

 

 

US Free Trade Agreement Implementation (Customs Tariff) Act 2004

No. 121, 2004

 

 

 

An Act to amend the Customs Tariff Act 1995, and for related purposes

[Assented to 16 August 2004]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

16 August 2004

2.  Schedule 1, items 1 to 32

The later of:

(a) 1 January 2005; and

(b) the day on which the AustraliaUnited States Free Trade Agreement, done at Washington DC on 18 May 2004, comes into force for Australia.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

The Minister for Trade must announce by notice in the Gazette the day on which the Agreement comes into force for Australia.

1 January 2005
(see Gazette 2004, GN51)

3.  Schedule 1, item 33

The later of:

(a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post2005 Arrangements) Act 2004; and

(b) immediately after the commencement of the provisions covered by table item 2.

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.

1 January 2005 (paragraph (b) applies)

4.  Schedule 1, item 34

At the same time as the provisions covered by table item 2.

1 January 2005

5.  Schedule 1, items 35 to 56

The later of:

(a) the start of the day on which the Customs Tariff Amendment (Fuels) Act 2004 receives the Royal Assent; and

(b) immediately after the commencement of the provisions covered by table item 2.

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.

1 January 2005 (paragraph (b) applies)

6.   Schedule 1, item 57

At the same time as the provisions covered by table item 2.

1 January 2005

Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

 (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.

3  Schedule(s)

  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.


Schedule 1Amendments

 

Customs Tariff Act 1995

1  Subsection 3(1) (at the end of the definition of rate column)

Add:

 ; or (c) the third column of the table in Schedule 5.

2  Subsection 9(1)

Omit “Schedule 3 or 4”, substitute “Schedule 3, 4 or 5”.

3  After paragraph 11(1)(b)

Insert:

 or (ba) the third column of an item in the table in Schedule 5 that applies to goods;

4  After paragraph 11(1)(d)

Insert:

 or (e) the third column of that item in the table in Schedule 5;

5  After paragraph 11(2)(b)

Insert:

 or (ba) the third column of an item in the table in Schedule 5 that applies to goods;

6  After section 13

Insert:

13A  When goods are US originating goods

  For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901.

7  At the end of subsection 14(1)

Add:

 ; and (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if “US” is specified in relation to the rate.

8  Paragraph 16(a)

Repeal the paragraph, substitute:

 (a) if the goods:

 (i) are not the produce or manufacture of a Preference Country; and

 (ii) are not US originating goods;

  by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;

9  At the end of section 16

Add:

 ; (k) if the goods are US originating goods:

 (i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 5—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free.

Note: See also subsection (2).

 (2) However, if column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)”, subparagraph (1)(k)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.

Note: If column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.

10  Subsection 18(1)

Repeal the subsection, substitute:

 (1) Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:

 (a) under the tariff classification in Schedule 3 that applies to the goods; or

 (b) under an item in the table in Schedule 5 that applies to the goods.

11  Paragraph 18(2)(a)

Repeal the paragraph, substitute:

 (a) if the goods:

 (i) are not the produce or manufacture of a Preference Country; and

 (ii) are not US originating goods;

  by reference to the general rate set out in the third column of that item;

12  At the end of subsection 18(2)

Add:

 ; (k) if the goods are US originating goods:

 (i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item—by reference to that rate of duty; or

 (ii) otherwise—Free.

13  Subsection 19(1)

Omit “set out in the rate column of the subheading in Schedule 3 appearing in column 1 opposite that excise item are increased by the same amount on and from that day.”, substitute:

set out in:

 (a) the rate column of the subheading in Schedule 3 appearing in column 1 of the Table below, opposite that excise item; and

 (b) the rate column of an item in the table in Schedule 5 that relates to a subheading in Schedule 3:

 (i) that is specified in column 2 of that item in the table in Schedule 5; and

 (ii) that appears in column 1 of the Table below, opposite that excise item;

are increased by the same amount on and from that day.

14  Before section 21

Insert:

20A  Regulations

  The GovernorGeneral may make regulations prescribing matters:

 (a) required or permitted by this Act to be prescribed; or

 (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

15  Schedule 4 (item 17A, column 3)

After “SG”, insert “/US”.

16  Schedule 4 (item 19, column 3)

After “DC”, insert “/US”.

17  Schedule 4 (item 20A, column 2)

After “Schedule 3”, insert “or 5”.

18  Schedule 4 (item 20A, column 3)

After “SG”, insert “/US”.

19  Schedule 4 (item 20B, column 2)

After “Schedule 3”, insert “or 5”.

20  Schedule 4 (item 20B, column 3)

After “SG”, insert “/US”.

21  Schedule 4 (item 34, column 3)

After “SG”, insert “/US”.

22  Schedule 4 (item 41E, column 3)

After “SG”, insert “/US”.

23  At the end of the last rate of duty in column 3 of item 44 in Schedule 4

Add:

 

 

US:

The difference between the rate of duty set out in the third column of an item in the table in Schedule 5 that relates to the subheading so specified and the rate of duty for the excise item specified in column 2 of the Table below opposite to that subheading, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921

24  At the end of the last rate of duty in column 3 of item 47 in Schedule 4

Add:

 

 

US:3%

25  At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4

Add:

 

 

US:3%

26  At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4

Add:

 

 

US:3%, and $0.05449/L

27  At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4

Add:

 

 

US:3%

28  At the end of the last rate of duty in column 3 of item 53C in Schedule 4

Add:

 

 

US:5%

29  The rates of duty in column 3 of item 59 in Schedule 4

Repeal the rates of duty, substitute:

 

 

15%
FI:10%
DC:10%
CA:7.5%

 

From 1 January 2005

10%
US:10%
FI:5%
DC:5%
CA:2.5%

 

From 1 January 2010

5%
US:5%
CA:Free

30  Schedule 4 (item 61, column 3)

After “SG”, insert “/US”.

31  Schedule 4 (item 70, column 3)

After “SG”, insert “/US”.

32  At the end of the last rate of duty in column 3 of item 72B in Schedule 4

Add:

 

 

US:5%

33  Schedule 4 (item 73, column 3)

After “SG”, insert “/US”.

34  At the end of the Act

Add:

Schedule 5US originating goods

Note: See sections 15 and 16.

 

 

 

US originating goods

Column 1
Item

Column 2
Heading or subheading in Schedule 3

Column 3
Rate

1

2203.00.31

$35.04/L of alcohol

2

2203.00.39

$59.37/L of alcohol

3

2203.00.61

$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.62

$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.69

$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.71

$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.72

$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.79

$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2204.10.23

$35.04/L of alcohol

10

2204.10.29

$59.37/L of alcohol

11

2204.10.83

$35.04/L of alcohol

12

2204.10.89

$59.37/L of alcohol

13

2204.21.30

$35.04/L of alcohol

14

2204.21.90

$59.37/L of alcohol

15

2204.29.30

$35.04/L of alcohol

16

2204.29.90

$59.37/L of alcohol

17

2205.10.30

$35.04/L of alcohol

18

2205.10.90

$59.37/L of alcohol

19

2205.90.30

$35.04/L of alcohol

20

2205.90.90

$59.37/L of alcohol

21

2206.00.52

$35.04/L of alcohol

22

2206.00.59

$59.37/L of alcohol

23

2206.00.62

$35.04/L of alcohol

24

2206.00.69

$59.37/L of alcohol

25

2206.00.74

$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

26

2206.00.75

$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

27

2206.00.78

$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

28

2206.00.82

$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

29

2206.00.83

$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

30

2206.00.89

$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

31

2206.00.92

$35.04/L of alcohol

32

2206.00.99

$59.37/L of alcohol

33

2207.10.00

$59.37/L of alcohol

34

2207.20.10

$0.38143/L

35

2208.20.10

$55.43/L of alcohol

36

2208.20.90

$59.37/L of alcohol

37

2208.30.00

$59.37/L of alcohol

38

2208.40.00

$59.37/L of alcohol

39

2208.50.00

$59.37/L of alcohol

40

2208.60.00

$59.37/L of alcohol

41

2208.70.00

$59.37/L of alcohol

42

2208.90.20

$35.04/L of alcohol

43

2208.90.90

$59.37/L of alcohol

44

2401.20.00

$275.55/kg of tobacco content

45

2401.30.00

$275.55/kg of tobacco content

46

2402.10.20

$0.22044/stick

47

2402.10.80

$275.55/kg of tobacco content

48

2402.20.20

$0.22044/stick

49

2402.20.80

$275.55/kg of tobacco content

50

2403.10.30

$0.22044/stick

51

2403.10.70

$275.55/kg of tobacco content

52

2403.91.00

$275.55/kg of tobacco content

53

2403.99.20

$2.24/kg

54

2403.99.80

$275.55/kg of tobacco content

55

2707.10.00

$0.38143/L

56

2707.20.29

$0.38143/L

57

2707.20.89

$0.38143/L

58

2707.30.29

$0.38143/L

59

2707.30.89

$0.38143/L

60

2707.50.39

$0.38143/L

61

2707.50.89

$0.38143/L

62

2709.00.81

$0.07557/L

63

2709.00.89

$0.38143/L

64

2710.11.61

$0.02808/L

65

2710.11.62

$0.40516/L

66

2710.11.69

$0.38143/L

67

2710.11.73

$0.07557/L

68

2710.11.74

$0.07557/L

69

2710.11.79

$0.38143/L

70

2710.19.13

$0.07557/L

71

2710.19.19

$0.38143/L

72

2710.19.20

$0.38143/L

73

2710.19.33

$0.07557/L

74

2710.19.34

$0.07557/L

75

2710.19.39

$0.38143/L

76

2710.19.40

$0.02845/L

77

2710.19.50

$0.07557/L

78

2710.19.73

$0.07557/L

79

2710.19.74

$0.07557/L

80

2710.19.79

$0.38143/L

81

2710.19.91

$0.05449/L

82

2710.19.92

$0.05449/kg

83

2710.91.13

$0.07557/L

84

2710.91.19

$0.38143/L

85

2710.91.20

$0.38143/L

86

2710.91.33

$0.07557/L

87

2710.91.34

$0.07557/L

88

2710.91.39

$0.38143/L

89

2710.91.40

$0.02845/L

90

2710.91.50

$0.07557/L

91

2710.91.61

$0.02808/L

92

2710.91.62

$0.40516/L

93

2710.91.69

$0.38143/L

94

2710.91.73

$0.07557/L

95

2710.91.74

$0.07557/L

96

2710.91.79

$0.38143/L

97

2710.91.91

$0.05449/L

98

2710.91.92

$0.05449/kg

99

2710.99.13

$0.07557/L

100

2710.99.19

$0.38143/L

101

2710.99.20

$0.38143/L

102

2710.99.33

$0.07557/L

103

2710.99.34

$0.07557/L

104

2710.99.39

$0.38143/L

105

2710.99.40

$0.02845/L

106

2710.99.50

$0.07557/L

107

2710.99.61

$0.02808/L

108

2710.99.62

$0.40516/L

109

2710.99.69

$0.38143/L

110

2710.99.73

$0.07557/L

111

2710.99.74

$0.07557/L

112

2710.99.79

$0.38143/L

113

2710.99.91

$0.05449/L

114

2710.99.92

$0.05449/kg

115

2902.20.90

$0.38143/L

116

2902.30.90

$0.38143/L

117

2902.41.90

$0.38143/L

118

2902.42.90

$0.38143/L

119

2902.43.90

$0.38143/L

120

2902.44.90

$0.38143/L

121

2918.90.00

4%

From 1 January 2006: 3%

From 1 January 2007: 2.5%

From 1 January 2008: 1.5%

From 1 January 2009: 0.5%

From 1 January 2010: Free

122

3403.11.10

$0.05449/kg

123

3403.11.90

$0.05449/L

124

3403.19.10

$0.05449/kg

125

3403.19.90

$0.05449/L

126

3403.91.10

$0.05449/kg

127

3403.91.90

$0.05449/L

128

3403.99.10

$0.05449/kg

129

3403.99.90

$0.05449/L

130

3811.21.10

$0.05449/kg

131

3811.21.90

$0.05449/L

132

3817.00.19

$0.38143/L

133

3819.00.00

$0.05449/L

134

5007.10.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

135

5007.90.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

136

5106.10.00

3%

From 1 January 2010: Free

137

5106.20.00

3%

From 1 January 2010: Free

138

5107.10.00

3%

From 1 January 2010: Free

139

5107.20.00

3%

From 1 January 2010: Free

140

5108.10.00

3%

From 1 January 2010: Free

141

5108.20.00

3%

From 1 January 2010: Free

142

5109.10.00

3%

From 1 January 2010: Free

143

5109.90.00

3%

From 1 January 2010: Free

144

5110.00.00

3%

From 1 January 2010: Free

145

5111.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

146

5111.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

147

5111.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

148

5111.30.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

149

5111.90.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

150

5112.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

151

5112.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

152

5112.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

153

5112.30.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

154

5112.90.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

155

5113.00.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

156

5204.11.00

3%

From 1 January 2010: Free

157

5204.19.00

3%

From 1 January 2010: Free

158

5204.20.00

3%

From 1 January 2010: Free

159

5205.11.10

3%

From 1 January 2010: Free

160

5205.11.90

3%

From 1 January 2010: Free

161

5205.14.00

3%

From 1 January 2010: Free

162

5205.15.00

3%

From 1 January 2010: Free

163

5205.21.10

3%

From 1 January 2010: Free

164

5205.21.90

3%

From 1 January 2010: Free

165

5205.22.00

3%

From 1 January 2010: Free

166

5205.23.00

3%

From 1 January 2010: Free

167

5205.24.00

3%

From 1 January 2010: Free

168

5205.26.00

3%

From 1 January 2010: Free

169

5205.27.00

3%

From 1 January 2010: Free

170

5205.28.00

3%

From 1 January 2010: Free

171

5205.31.10

3%

From 1 January 2010: Free

172

5205.31.90

3%

From 1 January 2010: Free

173

5205.32.00

3%

From 1 January 2010: Free

174

5205.33.00

3%

From 1 January 2010: Free

175

5205.34.00

3%

From 1 January 2010: Free

176

5205.35.00

3%

From 1 January 2010: Free

177

5205.41.10

3%

From 1 January 2010: Free

178

5205.41.90

3%

From 1 January 2010: Free

179

5205.42.00

3%

From 1 January 2010: Free

180

5205.43.00

3%

From 1 January 2010: Free

181

5205.44.00

3%

From 1 January 2010: Free

182

5205.46.00

3%

From 1 January 2010: Free

183

5205.47.00

3%

From 1 January 2010: Free

184

5205.48.00

3%

From 1 January 2010: Free

185

5206.11.10

3%

From 1 January 2010: Free

186

5206.11.90

3%

From 1 January 2010: Free

187

5206.13.00

3%

From 1 January 2010: Free

188

5206.14.00

3%

From 1 January 2010: Free

189

5206.15.00

3%

From 1 January 2010: Free

190

5206.21.10

3%

From 1 January 2010: Free

191

5206.21.90

3%

From 1 January 2010: Free

192

5206.22.00

3%

From 1 January 2010: Free

193

5206.23.00

3%

From 1 January 2010: Free

194

5206.24.00

3%

From 1 January 2010: Free

195

5206.25.00

3%

From 1 January 2010: Free

196

5206.31.10

3%

From 1 January 2010: Free

197

5206.31.90

3%

From 1 January 2010: Free

198

5206.32.00

3%

From 1 January 2010: Free

199

5206.33.00

3%

From 1 January 2010: Free

200

5206.34.00

3%

From 1 January 2010: Free

201

5206.35.00

3%

From 1 January 2010: Free

202

5206.41.10

3%

From 1 January 2010: Free

203

5206.41.90

3%

From 1 January 2010: Free

204

5206.42.00

3%

From 1 January 2010: Free

205

5206.43.00

3%

From 1 January 2010: Free

206

5206.44.00

3%

From 1 January 2010: Free

207

5206.45.00

3%

From 1 January 2010: Free

208

5207.10.00

3%

From 1 January 2010: Free

209

5207.90.00

3%

From 1 January 2010: Free

210

5208.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

211

5208.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

212

5208.13.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

213

5208.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

214

5208.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

215

5208.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

216

5208.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

217

5208.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

218

5208.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

219

5208.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

220

5208.33.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

221

5208.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

222

5208.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

223

5208.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

224

5208.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

225

5208.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

226

5208.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

227

5208.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

228

5208.53.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

229

5208.59.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

230

5209.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

231

5209.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

232

5209.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

233

5209.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

234

5209.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

235

5209.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

236

5209.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

237

5209.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

238

5209.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

239

5209.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

240

5209.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

241

5209.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

242

5209.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

243

5209.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

244

5209.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

245

5209.59.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

246

5210.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

247

5210.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

248

5210.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

249

5210.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

250

5210.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

251

5210.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

252

5210.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

253

5210.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

254

5210.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

255

5210.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

256

5210.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

257

5210.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

258

5210.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

259

5210.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

260

5210.59.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

261

5211.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

262

5211.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

263

5211.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

264

5211.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

265

5211.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

266

5211.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

267

5211.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

268

5211.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

269

5211.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

270

5211.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

271

5211.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

272

5211.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

273

5211.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

274

5211.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

275

5211.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

276

5211.59.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

277

5212.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

278

5212.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

279

5212.13.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

280

5212.14.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

281

5212.15.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

282

5212.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

283

5212.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

284

5212.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

285

5212.24.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

286

5212.25.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

287

5306.20.00

3%

From 1 January 2010: Free

288

5307.10.00

3%

From 1 January 2010: Free

289

5307.20.00

3%

From 1 January 2010: Free

290

5401.10.00

3%

From 1 January 2010: Free

291

5401.20.00

3%

From 1 January 2010: Free

292

5402.31.00

3%

From 1 January 2010: Free

293

5402.32.00

3%

From 1 January 2010: Free

294

5402.33.00

3%

From 1 January 2010: Free

295

5402.39.00

3%

From 1 January 2010: Free

296

5402.41.00

3%

From 1 January 2010: Free

297

5402.42.00

3%

From 1 January 2010: Free

298

5402.43.00

3%

From 1 January 2010: Free

299

5402.49.00

3%

From 1 January 2010: Free

300

5402.51.00

3%

From 1 January 2010: Free

301

5402.52.00

3%

From 1 January 2010: Free

302

5402.59.00

3%

From 1 January 2010: Free

303

5402.61.00

3%

From 1 January 2010: Free

304

5402.62.00

3%

From 1 January 2010: Free

305

5402.69.00

3%

From 1 January 2010: Free

306

5403.20.00

3%

From 1 January 2010: Free

307

5403.31.00

3%

From 1 January 2010: Free

308

5403.32.00

3%

From 1 January 2010: Free

309

5403.33.00

3%

From 1 January 2010: Free

310

5403.39.00

3%

From 1 January 2010: Free

311

5403.41.00

3%

From 1 January 2010: Free

312

5403.42.00

3%

From 1 January 2010: Free

313

5403.49.00

3%

From 1 January 2010: Free

314

5404.10.00

3%

From 1 January 2010: Free

315

5404.90.00

3%

From 1 January 2010: Free

316

5405.00.00

3%

From 1 January 2010: Free

317

5406.10.00

3%

From 1 January 2010: Free

318

5406.20.00

3%

From 1 January 2010: Free

319

5407.10.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

320

5407.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

321

5407.30.00

8%

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322

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8%

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323

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8%

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324

5407.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

325

5407.44.00

8%

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326

5407.51.00

8%

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327

5407.52.00

8%

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328

5407.53.00

8%

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329

5407.54.00

8%

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330

5407.61.00

8%

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331

5407.69.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

332

5407.71.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

333

5407.72.00

8%

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From 1 January 2015: Free

334

5407.73.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

335

5407.74.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

336

5407.81.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

337

5407.82.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

338

5407.83.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

339

5407.84.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

340

5407.91.00

8%

From 1 January 2010: 3%

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341

5407.92.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

342

5407.93.00

8%

From 1 January 2010: 3%

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343

5407.94.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

344

5408.10.00

8%

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From 1 January 2015: Free

345

5408.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

346

5408.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

347

5408.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

348

5408.24.00

8%

From 1 January 2010: 3%

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349

5408.31.00

8%

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From 1 January 2015: Free

350

5408.32.00

8%

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351

5408.33.00

8%

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352

5408.34.00

8%

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353

5501.10.10

5.5%

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354

5501.20.10

5.5%

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355

5501.30.10

5.5%

From 1 January 2010: 3%

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356

5501.90.10

5.5%

From 1 January 2010: 3%

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357

5508.10.00

3%

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358

5508.20.00

3%

From 1 January 2010: Free

359

5509.11.00

3%

From 1 January 2010: Free

360

5509.12.00

3%

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361

5509.31.00

3%

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362

5509.32.00

3%

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363

5509.41.00

3%

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364

5509.42.00

3%

From 1 January 2010: Free

365

5509.51.00

3%

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366

5509.52.00

3%

From 1 January 2010: Free

367

5509.59.00

3%

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368

5509.61.00

3%

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369

5509.62.00

3%

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370

5509.69.00

3%

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371

5509.91.00

3%

From 1 January 2010: Free

372

5509.99.00

3%

From 1 January 2010: Free

373

5510.11.00

3%

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374

5510.12.00

3%

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375

5510.20.00

3%

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376

5510.30.00

3%

From 1 January 2010: Free

377

5510.90.00

3%

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378

5511.10.00

3%

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379

5511.20.00

3%

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380

5511.30.00

3%

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381

5512.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

382

5512.19.00

8%

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From 1 January 2015: Free

383

5512.21.00

8%

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From 1 January 2015: Free

384

5512.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

385

5512.91.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

386

5512.99.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

387

5513.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

388

5513.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

389

5513.13.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

390

5513.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

391

5513.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

392

5513.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

393

5513.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

394

5513.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

395

5513.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

396

5513.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

397

5513.33.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

398

5513.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

399

5513.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

400

5513.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

401

5513.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

402

5513.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

403

5514.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

404

5514.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

405

5514.13.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

406

5514.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

407

5514.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

408

5514.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

409

5514.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

410

5514.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

411

5514.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

412

5514.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

413

5514.33.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

414

5514.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

415

5514.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

416

5514.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

417

5514.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

418

5514.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

419

5515.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

420

5515.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

421

5515.13.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

422

5515.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

423

5515.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

424

5515.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

425

5515.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

426

5515.91.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

427

5515.92.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

428

5515.99.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

429

5516.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

430

5516.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

431

5516.13.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

432

5516.14.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

433

5516.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

434

5516.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

435

5516.23.00

8%

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From 1 January 2015: Free

436

5516.24.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

437

5516.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

438

5516.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

439

5516.33.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

440

5516.34.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

441

5516.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

442

5516.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

443

5516.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

444

5516.44.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

445

5516.91.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

446

5516.92.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

447

5516.93.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

448

5516.94.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

449

5601.10.90

3%

From 1 January 2010: Free

450

5602.10.00

3%

From 1 January 2010: Free

451

5602.21.00

3%

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452

5602.29.00

3%

From 1 January 2010: Free

453

5602.90.00

3%

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454

5603.11.00

3%

From 1 January 2010: Free

455

5603.12.00

3%

From 1 January 2010: Free

456

5603.13.00

3%

From 1 January 2010: Free

457

5603.14.00

3%

From 1 January 2010: Free

458

5603.91.00

3%

From 1 January 2010: Free

459

5603.92.00

3%

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460

5603.93.00

3%

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461

5603.94.00

3%

From 1 January 2010: Free

462

5604.10.00

3%

From 1 January 2010: Free

463

5604.20.00

3%

From 1 January 2010: Free

464

5604.90.00

3%

From 1 January 2010: Free

465

5607.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

466

5607.21.00

5.5%

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From 1 January 2015: Free

467

5607.29.00

5.5%

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468

5607.41.00

5.5%

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469

5607.49.00

5.5%

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From 1 January 2015: Free

470

5607.50.00

5.5%

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From 1 January 2015: Free

471

5607.90.00

5.5%

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472

5608.19.90

5.5%

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From 1 January 2015: Free

473

5608.90.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

474

5609.00.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

475

5702.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

476

5702.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

477

5702.39.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

478

5702.39.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

479

5702.41.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

480

5702.42.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

481

5702.49.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

482

5702.49.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

483

5702.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

484

5702.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

485

5702.59.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

486

5702.91.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

487

5702.92.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

488

5702.99.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

489

5703.10.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

490

5703.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

491

5703.30.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

492

5703.90.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

493

5704.10.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

494

5704.10.90

3%

From 1 January 2010: Free

495

5704.90.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

496

5704.90.90

3%

From 1 January 2010: Free

497

5705.00.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

498

5705.00.30

3%

From 1 January 2010: Free

499

5705.00.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

500

5801.10.10

3%

From 1 January 2010: Free

501

5801.10.99

8%

From 1 January 2010: 3%

From 1 January 2015: Free

502

5801.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

503

5801.23.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

504

5801.24.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

505

5801.25.10

3%

From 1 January 2010: Free

506

5801.25.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

507

5801.26.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

508

5801.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

509

5801.33.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

510

5801.34.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

511

5801.35.10

3%

From 1 January 2010: Free

512

5801.35.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

513

5801.36.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

514

5801.90.10

3%

From 1 January 2010: Free

515

5801.90.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

516

5802.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

517

5802.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

518

5802.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

519

5802.30.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

520

5803.90.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

521

5806.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

522

5806.20.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

523

5806.31.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

524

5806.32.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

525

5806.39.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

526

5807.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

527

5807.90.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

528

5808.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

529

5808.90.00

3%

From 1 January 2010: Free

530

5810.10.00

3%

From 1 January 2010: Free

531

5810.91.00

3%

From 1 January 2010: Free

532

5810.92.00

3%

From 1 January 2010: Free

533

5810.99.00

3%

From 1 January 2010: Free

534

5811.00.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

535

5902.10.00

3%

From 1 January 2010: Free

536

5902.20.00

3%

From 1 January 2010: Free

537

5902.90.00

3%

From 1 January 2010: Free

538

5903.10.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

539

5903.10.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

540

5903.20.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

541

5903.20.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

542

5903.90.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

543

5903.90.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

544

5904.10.00

3%

From 1 January 2010: Free

545

5904.90.00

3%

From 1 January 2010: Free

546

5905.00.10

3%

From 1 January 2010: Free

547

5905.00.20

8%

From 1 January 2010: 3%

From 1 January 2015: Free

548

5905.00.30

8%

From 1 January 2010: 3%

From 1 January 2015: Free

549

5906.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

550

5906.91.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

551

5906.99.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

552

5907.00.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

553

5908.00.00

3%

From 1 January 2010: Free

554

5909.00.10

3%

From 1 January 2010: Free

555

5910.00.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

556

5911.10.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

557

5911.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

558

5911.40.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

559

5911.90.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

560

5911.90.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

561

6001.10.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

562

6001.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

563

6001.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

564

6001.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

565

6001.91.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

566

6001.92.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

567

6001.99.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

568

6002.40.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

569

6002.90.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

570

6003.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

571

6003.20.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

572

6003.30.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

573

6003.40.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

574

6003.90.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

575

6004.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

576

6004.90.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

577

6005.10.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

578

6005.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

579

6005.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

580

6005.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

581

6005.24.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

582

6005.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

583

6005.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

584

6005.34.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

585

6005.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

586

6005.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

587

6005.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

588

6005.44.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

589

6005.90.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

590

6006.10.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

591

6006.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

592

6006.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

593

6006.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

594

6006.24.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

595

6006.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

596

6006.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

597

6006.33.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

598

6006.34.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

599

6006.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

600

6006.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

601

6006.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

602

6006.44.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

603

6006.90.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

604

6101.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

605

6101.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

606

6101.30.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

607

6101.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

608

6102.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

609

6102.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

610

6102.30.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

611

6102.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

612

6103.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

613

6103.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

614

6103.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

615

6103.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

616

6103.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

617

6103.23.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

618

6103.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

619

6103.31.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

620

6103.32.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

621

6103.33.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

622

6103.39.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

623

6103.41.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

624

6103.42.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

625

6103.43.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

626

6103.49.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

627

6104.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

628

6104.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

629

6104.13.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

630

6104.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

631

6104.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

632

6104.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

633

6104.23.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

634

6104.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

635

6104.31.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

636

6104.32.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

637

6104.33.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

638

6104.39.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

639

6104.41.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

640

6104.42.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

641

6104.43.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

642

6104.44.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

643

6104.49.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

644

6104.51.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

645

6104.52.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

646

6104.53.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

647

6104.59.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

648

6104.61.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

649

6104.62.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

650

6104.63.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

651

6104.69.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

652

6105.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

653

6105.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

654

6105.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

655

6106.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

656

6106.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

657

6106.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

658

6107.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

659

6107.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

660

6107.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

661

6107.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

662

6107.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

663

6107.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

664

6107.91.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

665

6107.92.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

666

6107.99.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

667

6108.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

668

6108.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

669

6108.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

670

6108.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

671

6108.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

672

6108.31.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

673

6108.32.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

674

6108.39.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

675

6108.91.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

676

6108.92.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

677

6108.99.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

678

6109.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

679

6109.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

680

6110.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

681

6110.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

682

6110.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

683

6110.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

684

6110.30.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

685

6110.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

686

6111.10.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

687

6111.10.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

688

6111.20.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

689

6111.20.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

690

6111.30.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

691

6111.30.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

692

6111.90.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

693

6111.90.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

694

6112.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

695

6112.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

696

6112.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

697

6112.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

698

6112.31.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

699

6112.39.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

700

6112.41.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

701

6112.49.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

702

6113.00.11

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

703

6113.00.19

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

704

6113.00.20

3%

From 1 January 2010: Free

705

6113.00.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

706

6114.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

707

6114.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

708

6114.30.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

709

6114.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

710

6115.11.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

711

6115.11.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

712

6115.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

713

6115.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

714

6115.20.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

715

6115.91.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

716

6115.91.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

717

6115.92.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

718

6115.92.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

719

6115.93.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

720

6115.93.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

721

6115.99.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

722

6115.99.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

723

6117.20.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

724

6117.90.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

725

6117.90.20

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

726

6117.90.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

727

6201.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

728

6201.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

729

6201.13.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

730

6201.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

731

6201.91.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

732

6201.92.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

733

6201.93.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

734

6201.99.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

735

6202.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

736

6202.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

737

6202.13.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

738

6202.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

739

6202.91.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

740

6202.92.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

741

6202.93.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

742

6202.99.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

743

6203.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

744

6203.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

745

6203.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

746

6203.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

747

6203.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

748

6203.23.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

749

6203.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

750

6203.31.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

751

6203.32.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

752

6203.33.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

753

6203.39.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

754

6203.41.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

755

6203.42.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

756

6203.43.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

757

6203.49.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

758

6204.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

759

6204.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

760

6204.13.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

761

6204.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

762

6204.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

763

6204.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

764

6204.23.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

765

6204.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

766

6204.31.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

767

6204.32.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

768

6204.33.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

769

6204.39.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

770

6204.41.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

771

6204.42.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

772

6204.43.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

773

6204.44.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

774

6204.49.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

775

6204.51.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

776

6204.52.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

777

6204.53.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

778

6204.59.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

779

6204.61.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

780

6204.62.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

781

6204.63.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

782

6204.69.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

783

6205.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

784

6205.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

785

6205.30.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

786

6205.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

787

6206.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

788

6206.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

789

6206.30.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

790

6206.40.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

791

6206.90.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

792

6207.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

793

6207.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

794

6207.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

795

6207.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

796

6207.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

797

6207.91.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

798

6207.92.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

799

6207.99.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

800

6208.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

801

6208.19.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

802

6208.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

803

6208.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

804

6208.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

805

6208.91.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

806

6208.92.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

807

6208.99.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

808

6209.10.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

809

6209.10.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

810

6209.20.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

811

6209.20.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

812

6209.30.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

813

6209.30.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

814

6209.90.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

815

6209.90.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

816

6210.10.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

817

6210.10.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

818

6210.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

819

6210.30.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

820

6210.40.10

3%

From 1 January 2010: Free

821

6210.40.20

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

822

6210.40.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

823

6210.50.10

3%

From 1 January 2010: Free

824

6210.50.20

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

825

6210.50.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

826

6211.11.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

827

6211.12.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

828

6211.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

829

6211.31.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

830

6211.32.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

831

6211.33.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

832

6211.39.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

833

6211.41.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

834

6211.42.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

835

6211.43.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

836

6211.49.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

837

6212.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

838

6212.20.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

839

6212.30.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

840

6212.90.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

841

6212.90.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

842

6213.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

843

6213.20.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

844

6213.90.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

845

6215.10.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

846

6215.20.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

847

6215.90.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

848

6217.10.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

849

6217.90.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

850

6217.90.90

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

851

6301.10.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

852

6301.30.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

853

6301.40.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

854

6301.90.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

855

6302.10.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

856

6302.21.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

857

6302.22.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

858

6302.29.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

859

6302.31.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

860

6302.32.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

861

6302.39.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

862

6302.40.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

863

6302.51.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

864

6302.52.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

865

6302.53.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

866

6302.59.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

867

6302.60.00

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

868

6302.91.20

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

869

6302.91.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

870

6302.92.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

871

6302.93.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

872

6302.99.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

873

6303.11.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

874

6303.11.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

875

6303.12.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

876

6303.12.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

877

6303.19.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

878

6303.19.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

879

6303.91.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

880

6303.91.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

881

6303.92.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

882

6303.92.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

883

6303.99.10

15.5%

From 1 January 2010: 8%

From 1 January 2015: Free

884

6303.99.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

885

6304.11.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

886

6304.19.10

3%

From 1 January 2010: Free

887

6304.19.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

888

6304.91.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

889

6304.92.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

890

6304.93.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

891

6304.99.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

892

6305.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

893

6305.33.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

894

6305.39.90

8%

From 1 January 2010: 3%

From 1 January 2015: Free

895

6306.11.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

896

6306.12.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

897

6306.19.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

898

6306.21.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

899

6306.22.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

900

6306.29.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

901

6306.31.00

3%

From 1 January 2010: Free

902

6306.39.00

3%

From 1 January 2010: Free

903

6306.41.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

904

6306.49.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

905

6306.91.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

906

6306.99.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

907

6307.10.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

908

6307.10.20

3%

From 1 January 2010: Free

909

6307.10.30

3%

From 1 January 2010: Free

910

6307.10.90

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

911

6307.20.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

912

6307.90.10

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

913

6307.90.21

3%

From 1 January 2010: Free

914

6307.90.29

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

915

6307.90.30

3%

From 1 January 2010: Free

916

6307.90.40

3%

From 1 January 2010: Free

917

6307.90.91

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

918

6307.90.99

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

919

6401.10.00

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

920

6401.91.00

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

921

6401.92.90

(prescribed goods only)

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

922

6401.99.90

(prescribed goods only)

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

923

6402.30.00

(prescribed goods only)

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

924

6402.91.90

(prescribed goods only)

 

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

925

6402.99.90

(prescribed goods only)

 

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

926

6404.11.90

(prescribed goods only)

 

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

927

6404.19.90

(prescribed goods only)

 

9%

From 1 January 2006: 8%

From 1 January 2007: 7%

From 1 January 2008: 6%

From 1 January 2009: 5%

From 1 January 2010: 4%

From 1 January 2011: 3%

From 1 January 2012: 2%

From 1 January 2013: 1%

From 1 January 2014: Free

928

7019.11.00

3%

From 1 January 2010: Free

929

7019.12.00

3%

From 1 January 2010: Free

930

7019.19.00

3%

From 1 January 2010: Free

931

7019.40.00

3%

From 1 January 2010: Free

932

7019.51.00

3%

From 1 January 2010: Free

933

7019.52.00

3%

From 1 January 2010: Free

934

7019.59.00

3%

From 1 January 2010: Free

935

8703.21.11

8%, and $12 000 each

From 1 January 2006: 6.5%, and $12 000 each

From 1 January 2007: 5%, and $12 000 each

From 1 January 2008: 3%, and $12 000 each

From 1 January 2009: 1.5%, and $12 000 each

From 1 January 2010: $12 000 each

936

8703.21.19

8%

From 1 January 2006: 6.5%

From 1 January 2007: 5%

From 1 January 2008: 3%

From 1 January 2009: 1.5%

From 1 January 2010: Free

937

8703.22.11

8%, and $12 000 each

From 1 January 2006: 6.5%, and $12 000 each

From 1 January 2007: 5%, and $12 000 each

From 1 January 2008: 3%, and $12 000 each

From 1 January 2009: 1.5%, and $12 000 each

From 1 January 2010: $12 000 each

938

8703.22.19

8%

From 1 January 2006: 6.5%

From 1 January 2007: 5%

From 1 January 2008: 3%

From 1 January 2009: 1.5%

From 1 January 2010: Free

939

8703.23.11

8%, and $12 000 each

From 1 January 2006: 6.5%, and $12 000 each

From 1 January 2007: 5%, and $12 000 each

From 1 January 2008: 3%, and $12 000 each

From 1 January 2009: 1.5%, and $12 000 each

From 1 January 2010: $12 000 each

940

8703.23.19

8%

From 1 January 2006: 6.5%

From 1 January 2007: 5%

From 1 January 2008: 3%

From 1 January 2009: 1.5%

From 1 January 2010: Free

941

8703.24.11

8%, and $12 000 each

From 1 January 2006: 6.5%, and $12 000 each

From 1 January 2007: 5%, and $12 000 each

From 1 January 2008: 3%, and $12 000 each

From 1 January 2009: 1.5%, and $12 000 each

From 1 January 2010: $12 000 each

942

8703.24.19

8%

From 1 January 2006: 6.5%

From 1 January 2007: 5%

From 1 January 2008: 3%

From 1 January 2009: 1.5%

From 1 January 2010: Free

943

8703.31.11

8%, and $12 000 each

From 1 January 2006: 6.5%, and $12 000 each

From 1 January 2007: 5%, and $12 000 each

From 1 January 2008: 3%, and $12 000 each

From 1 January 2009: 1.5%, and $12 000 each

From 1 January 2010: $12 000 each

944

8703.31.19

8%

From 1 January 2006: 6.5%

From 1 January 2007: 5%

From 1 January 2008: 3%

From 1 January 2009: 1.5%

From 1 January 2010: Free

945

8703.32.11

8%, and $12 000 each

From 1 January 2006: 6.5%, and $12 000 each

From 1 January 2007: 5%, and $12 000 each

From 1 January 2008: 3%, and $12 000 each

From 1 January 2009: 1.5%, and $12 000 each

From 1 January 2010: $12 000 each

946

8703.32.19

8%

From 1 January 2006: 6.5%

From 1 January 2007: 5%

From 1 January 2008: 3%

From 1 January 2009: 1.5%

From 1 January 2010: Free

947

8703.33.11

8%, and $12 000 each

From 1 January 2006: 6.5%, and $12 000 each

From 1 January 2007: 5%, and $12 000 each

From 1 January 2008: 3%, and $12 000 each

From 1 January 2009: 1.5%, and $12 000 each

From 1 January 2010: $12 000 each

948

8703.33.19

8%

From 1 January 2006: 6.5%

From 1 January 2007: 5%

From 1 January 2008: 3%

From 1 January 2009: 1.5%

From 1 January 2010: Free

949

8703.90.11

8%, and $12 000 each

From 1 January 2006: 6.5%, and $12 000 each

From 1 January 2007: 5%, and $12 000 each

From 1 January 2008: 3%, and $12 000 each

From 1 January 2009: 1.5%, and $12 000 each

From 1 January 2010: $12 000 each

950

8703.90.19

8%

From 1 January 2006: 6.5%

From 1 January 2007: 5%

From 1 January 2008: 3%

From 1 January 2009: 1.5%

From 1 January 2010: Free

951

9404.90.00

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

35  Schedule 5 (before table item 1)

Insert:

1A

1516.10.10

$0.38143/L

1B

1516.20.10

$0.38143/L

36  Schedule 5 (table item 63)

Repeal the item, substitute:

63

2709.00.87

$0.38143/L

63A

2709.00.88

$0.40143/L

37  Schedule 5 (cell at table item 64, column 3)

Repeal the cell, substitute:

 

 

$0.03114/L

38  Schedule 5 (after table item 69)

Insert:

69A

2710.11.81

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

69B

2710.11.82

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

39  Schedule 5 (table item 71)

Repeal the item, substitute:

71

2710.19.17

$0.38143/L

71A

2710.19.18

$0.40143/L

40  Schedule 5 (table item 72)

Repeal the item, substitute:

72

2710.19.21

$0.38143/L

72A

2710.19.29

$0.40143/L

41  Schedule 5 (table item 75)

Repeal the item, substitute:

75

2710.19.37

$0.38143/L

75A

2710.19.38

$0.40143/L

42  Schedule 5 (cell at table item 76, column 3)

Repeal the cell, substitute:

 

 

$0.03151/L

43  Schedule 5 (after table item 80)

Insert:

80A

2710.19.81

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

80B

2710.19.82

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

44  Schedule 5 (table item 84)

Repeal the item, substitute:

84

2710.91.17

$0.38143/L

84A

2710.91.18

$0.40143/L

45  Schedule 5 (table item 85)

Repeal the item, substitute:

85

2710.91.21

$0.38143/L

85A

2710.91.29

$0.40143/L

46  Schedule 5 (table item 88)

Repeal the item, substitute:

88

2710.91.37

$0.38143/L

88A

2710.91.38

$0.40143/L

47  Schedule 5 (cell at table item 89, column 3)

Repeal the cell, substitute:

 

 

$0.03151/L

48  Schedule 5 (cell at table item 91, column 3)

Repeal the cell, substitute:

 

 

$0.03114/L

49  Schedule 5 (after table item 96)

Insert:

96A

2710.91.81

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

96B

2710.91.82

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

50  Schedule 5 (table item 100)

Repeal the item, substitute:

100

2710.99.17

$0.38143/L

100A

2710.99.18

$0.40143/L

51  Schedule 5 (table item 101)

Repeal the item, substitute:

101

2710.99.21

$0.38143/L

101A

2710.99.29

$0.40143/L

52  Schedule 5 (table item 104)

Repeal the item, substitute:

104

2710.99.37

$0.38143/L

104A

2710.99.38

$0.40143/L

53  Schedule 5 (cell at table item 105, column 3)

Repeal the cell, substitute:

 

 

$0.03151/L

54  Schedule 5 (cell at table item 107, column 3)

Repeal the cell, substitute:

 

 

$0.03114/L

55  Schedule 5 (after table item 112)

Insert:

112A

2710.99.81

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

112B

2710.99.82

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

56  Schedule 5 (after table item 133)

Insert:

133A

3824.90.21

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

133B

3824.90.22

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

57  User’s Guide

Repeal the User’s Guide, substitute:

USER’S GUIDE

  This Guide aims to give a general overview of the operation and organisation of this Act.

The operation of the Act

  The Act imposes Customs duty on goods imported into Australia.

  To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia’s international obligations as a party to the World Trade Organization Agreement.

Note: The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department’s worldwide web site.

  The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for US originating goods is determined under Schedule 5.

  Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3 or 5.

  Rates of duty under Schedules 3 and 5, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.

The organisation of the Act

  The Act consists of 3 Parts and 5 Schedules.

  Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.

  Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.

  Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.

  Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.

  Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.

  Schedule 3 sets out the Principal Tariff.

  Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.

  Schedule 5 sets out the rate of duty for US originating goods.

 

 

[Minister’s second reading speech made in—

House of Representatives on 23 June 2004

Senate on 3 August 2004]

(108/04)