Commonwealth Coat of Arms of Australia

 

 

 

 

 

 

Customs Tariff Amendment (ThailandAustralia Free Trade Agreement Implementation) Act 2004

 

No. 131, 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 commencing after the US Free Trade Agreement legislation commences

Customs Tariff Act 1995

Schedule 2—Amendments commencing before the US Free Trade Agreement legislation commences

Part 1—Customs Tariff amendments

Customs Tariff Act 1995

Schedule 6—Thai originating goods

Part 2—US Free Trade Agreement legislation amendments

US Free Trade Agreement Implementation (Customs Tariff) Act 2004

Commonwealth Coat of Arms of Australia

 

 

Customs Tariff Amendment (Thailand-Australia Free Trade Agreement Implementation) Act 2004

No. 131, 2004

 

 

 

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

[Assented to 26 November 2004]

The Parliament of Australia enacts:

1  Short title

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

26 November 2004

2.  Schedule 1, items 1 to 37

The later of the following days (the Thai startday):

(a) 1 January 2005;

(b) the day on which the ThailandAustralia Free Trade Agreement, done at Canberra on 5 July 2004, comes into force for Australia.

However, the provision(s) do not commence at all unless:

(a) the ThailandAustralia Free Trade Agreement comes into force for Australia; and

(b) item 1 (the US item) of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004 commences before, or on the same day as, the Thai startday.

If the Thai startday is the same day as the day on which the US item commences, then items 1 to 37 of Schedule 1 to this Act commence immediately after the US item commences.

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

1 January 2005 (see Gazette 2004, S530)

3.  Schedule 1, item 38

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 provision(s) 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, items 39 and 40

At the same time as the provision(s) covered by table item 2.

1 January 2005

5.  Schedule 2, items 1 to 35 

The later of the following days (the Thai startday):

(a) 1 January 2005;

(b) the day on which the ThailandAustralia Free Trade Agreement, done at Canberra on 5 July 2004, comes into force for Australia.

However, the provision(s) do not commence at all if:

(a) the ThailandAustralia Free Trade Agreement does not come into force for Australia; or

(b) item 1 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004 commences before, or on the same day as, the Thai startday.

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

Does not commence

6.  Schedule 2, item 36

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 provision(s) covered by table item 5.

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

Does not commence

7.  Schedule 2, items 37 and 38

At the same time as the provision(s) covered by table item 5.

Does not commence

8.  Schedule 2, Part 2

Immediately before the commencement of item 1 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.

However, the provision(s) do not commence at all unless the provision(s) covered by table item 5 commence.

Does not commence

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 commencing after the US Free Trade Agreement legislation commences

 

Customs Tariff Act 1995

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

Add:

 ; or (d) the third column of the table in Schedule 6.

2  Subsection 9(1)

Omit “Schedule 3, 4 or 5”, substitute “Schedule 3, 4, 5 or 6”.

3  After paragraph 11(1)(ba)

Insert:

 or (bb) the third column of an item in the table in Schedule 6 that applies to goods;

4  After paragraph 11(1)(e)

Insert:

 or (f) the third column of that item in the table in Schedule 6;

5  After paragraph 11(2)(ba)

Insert:

 or (bb) the third column of an item in the table in Schedule 6 that applies to goods;

6  After section 13A

Insert:

13B  When goods are Thai originating goods

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

7  After subparagraph 16(1)(a)(ii)

Insert:

 and (iii) are not Thai originating goods;

8  At the end of paragraph 16(1)(g)

Add:

Note: See also subsection (3).

9  Subparagraph 16(1)(k)(ii)

Omit “Free.”, substitute “Free;”.

10  At the end of subsection 16(1)

Add:

 (l) subject to section 16A, if the goods are Thai 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 6—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free.

11  Subsection 16(2)

Omit “However, if”, substitute “If”.

Note: The following heading to subsection 16(2) is inserted “US originating goods”.

12  At the end of section 16

Add:

Goods from Thailand

 (3) Subject to section 16A, if the goods:

 (a) are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and

 (b) are Thai originating goods under Division 1D of that Part;

the duty in respect of the goods must be worked out under paragraph (1)(l) (and not under paragraph (1)(g)).

13  After section 16

Insert:

16A  Special safeguards for Thai originating goods

 (1) If the Agricultural Minister is satisfied that the quantity of safeguard goods imported into Australia during a calendar year specified in column 3 of an item of the following table exceeds:

 (a) the quantity specified in that column for that year in relation to the goods; or

 (b) if the regulations specify another quantity for that year in relation to the goods—the other quantity;

the Agricultural Minister may, by legislative instrument, make a notice in relation to the goods. The Agricultural Minister must publish the notice in the Gazette.

 

Safeguard goods

Column 1
Item

Column 2
Subheading in Schedule 3

Column 3
Quantity

1

1604.14.00

2005: 21,366,277 kilograms

2006: 22,434,591 kilograms

2007: 23,556,320 kilograms

2008: 24,734,136 kilograms

2

2008.20.00

2005: 6,083,197 litres for goods that are canned

           2,137,189 kilograms for goods that are not

           canned

2006: 6,387,357 litres for goods that are

           canned

           2,244,048 kilograms for goods that are not

           canned

2007: 6,706,725 litres for goods that are

           canned

           2,356,251 kilograms for goods that are not

           canned

2008: 7,042,061 litres for goods that are

           canned

           2,474,063 kilograms for goods that are not

           canned

3

2009.41.00 or 2009.49.00

2005: 2,080,116 litres

2006: 2,184,122 litres

2007: 2,293,328 litres

2008: 2,407,994 litres

 

 

 (2) In applying subsection (1) to item 3 of the table, the quantity applicable for a calendar year applies to the sum of the quantities of the following goods imported in that year:

 (a) Thai originating goods classified to subheading 2009.41.00;

 (b) Thai originating goods classified to subheading 2009.49.00.

Example: In 2005 the quantity applicable under item 3 of the table is 2,080,116 litres.

On 1 August 2005, 1,500,000 litres of Thai originating goods classified to subheading 2009.41.00 have been imported into Australia and 580,117 litres of Thai originating goods classified to subheading 2009.49.00 have been imported into Australia.

On 1 August 2005 the quantity is exceeded and the Agricultural Minister may publish a notice covering both kinds of goods.

Content of notice

 (3) The notice must specify:

 (a) the safeguard goods; and

 (b) that the quantity of the goods imported into Australia during the applicable calendar year exceeds the quantity applicable for that year.

The notice may contain any other information that the Agricultural Minister considers appropriate.

 (4) A notice under this section may specify one or more safeguard goods.

Duty rates

 (5) Despite subsection 12(2) of the Legislative Instruments Act 2003, if:

 (a) the Agricultural Minister publishes a notice under this section; and

 (b) any safeguard goods specified in the notice are imported into Australia during the period beginning on the day after the publication day and ending on 31 December of the calendar year concerned;

then the duty in respect of the goods must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified (and not under paragraph 16(1)(l) of this Act).

 (6) Subsection (5) does not apply to goods exported from Thailand on or before the publication day under a contract entered into on or before the publication day. However, the quantity of those goods must be counted towards the quantity applicable for the next calendar year in relation to goods of that kind.

Definitions

 (7) In this section:

Agricultural Minister means the Minister administering the Primary Industries (Excise) Levies Act 1999.

safeguard goods means Thai originating goods that:

 (a) are classified to a subheading in Schedule 3 that is specified in column 2 of item 1 or 3 of the table in this section; or

 (b) are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are canned; or

 (c) are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are not canned.

14  At the end of subsection 18(1)

Add:

 ; or (c) under an item in the table in Schedule 6 that applies to the goods.

15  After subparagraph 18(2)(a)(ii)

Insert:

 and (iii) are not Thai originating goods;

16  At the end of paragraph 18(2)(g)

Add:

Note: See also subsections (3) and (4).

17  At the end of subsection 18(2)

Add:

 ; (l) if the goods are Thai originating goods:

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

 (ii) otherwise—Free.

18  At the end of section 18

Add:

Goods from Thailand

 (3) If the goods:

 (a) are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and

 (b) are Thai originating goods under Division 1D of that Part;

the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(l) (and not under paragraph (2)(g)).

 (4) If:

 (a) the goods are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and

 (b) the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(g); and

 (c) “DCS” and “TH” are specified in relation to a rate of duty set out in the third column of that item;

then, despite subsection 14(2), the amount of duty payable in respect of the goods under that item must be worked out by reference to that rate of duty.

19  After paragraph 19(1)(b)

Insert:

 and (c) the rate column of an item in the table in Schedule 6 that relates to a subheading in Schedule 3:

 (i) that is specified in column 2 of that item in the table in Schedule 6; and

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

20  Schedule 4 (item 17A, column 3)

After “US”, insert “/TH”.

21  Schedule 4 (item 19, column 3)

After “US”, insert “/TH”.

22  Schedule 4 (item 20A, column 2)

Omit “Schedule 3 or 5”, substitute “Schedule 3, 5 or 6”.

23  Schedule 4 (item 20A, column 3)

After “US”, insert “/TH”.

24  Schedule 4 (item 20B, column 2)

Omit “Schedule 3 or 5”, substitute “Schedule 3, 5 or 6”.

25  Schedule 4 (item 20B, column 3)

After “US”, insert “/TH”.

26  Schedule 4 (item 34, column 3)

After “US”, insert “/TH”.

27  Schedule 4 (item 41E, column 3)

After “US”, insert “/TH”.

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

Add:

 

 

TH:

The difference between the rate of duty set out in the third column of an item in the table in Schedule 6 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

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

Add:

 

 

TH:3%

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

Add:

 

 

TH:3%

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

Add:

 

 

TH:3%, and $0.05449/L

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

Add:

 

 

TH:3%

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

Add:

 

 

TH:5%

34  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%
TH:10%
FI:5%
DC:5%
CA:2.5%

 

From 1 January 2010

5%
US:5%
TH:5%
CA:Free

35  Schedule 4 (item 61, column 3)

After “US”, insert “/TH”.

36  Schedule 4 (item 70, column 3)

After “US”, insert “/TH”.

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

Add:

 

 

TH:5%

38  Schedule 4 (item 73, column 3)

Before “: An”, insert “/TH”.

39  At the end of the Act

Add:

Schedule 6Thai originating goods

Note: See sections 15 and 16.

 

 

 

Thai originating goods

Column 1
Item

Column 2
Heading or subheading in Schedule 3

Column 3
Rate

1

1516.10.10

$0.38143/L

2

1516.20.10

$0.38143/L

3

1604.14.00

2.5%

From 1 January 2007: Free

4

2203.00.31

$35.53/L of alcohol

5

2203.00.39

$60.20/L of alcohol

6

2203.00.61

$30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.62

$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.69

$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2203.00.71

$6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

10

2203.00.72

$19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

11

2203.00.79

$25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

12

2204.10.23

$35.53/L of alcohol

13

2204.10.29

$60.20/L of alcohol

14

2204.10.83

$35.53/L of alcohol

15

2204.10.89

$60.20/L of alcohol

16

2204.21.30

$35.53/L of alcohol

17

2204.21.90

$60.20/L of alcohol

18

2204.29.30

$35.53/L of alcohol

19

2204.29.90

$60.20/L of alcohol

20

2205.10.30

$35.53/L of alcohol

21

2205.10.90

$60.20/L of alcohol

22

2205.90.30

$35.53/L of alcohol

23

2205.90.90

$60.20/L of alcohol

24

2206.00.52

$35.53/L of alcohol

25

2206.00.59

$60.20/L of alcohol

26

2206.00.62

$35.53/L of alcohol

27

2206.00.69

$60.20/L of alcohol

28

2206.00.74

$30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

29

2206.00.75

$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

30

2206.00.78

$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

31

2206.00.82

$6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

32

2206.00.83

$19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

33

2206.00.89

$25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

34

2206.00.92

$35.53/L of alcohol

35

2206.00.99

$60.20/L of alcohol

36

2207.10.00

$60.20/L of alcohol

37

2207.20.10

$0.38143/L

38

2208.20.10

$56.21/L of alcohol

39

2208.20.90

$60.20/L of alcohol

40

2208.30.00

$60.20/L of alcohol

41

2208.40.00

$60.20/L of alcohol

42

2208.50.00

$60.20/L of alcohol

43

2208.60.00

$60.20/L of alcohol

44

2208.70.00

$60.20/L of alcohol

45

2208.90.20

$35.53/L of alcohol

46

2208.90.90

$60.20/L of alcohol

47

2401.20.00

$279.41/kg of tobacco content

48

2401.30.00

$279.41/kg of tobacco content

49

2402.10.20

$0.22353/stick

50

2402.10.80

$279.41/kg of tobacco content

51

2402.20.20

$0.22353/stick

52

2402.20.80

$279.41/kg of tobacco content

53

2403.10.30

$0.22353/stick

54

2403.10.70

$279.41/kg of tobacco content

55

2403.91.00

$279.41/kg of tobacco content

56

2403.99.20

$2.27/kg

57

2403.99.80

$279.41/kg of tobacco content

58

2707.10.00

$0.38143/L

59

2707.20.29

$0.38143/L

60

2707.20.89

$0.38143/L

61

2707.30.29

$0.38143/L

62

2707.30.89

$0.38143/L

63

2707.50.39

$0.38143/L

64

2707.50.89

$0.38143/L

65

2709.00.81

$0.07557/L

66

2709.00.87

$0.38143/L

67

2709.00.88

$0.40143/L

68

2710.11.61

$0.03114/L

69

2710.11.62

$0.40516/L

70

2710.11.69

$0.38143/L

71

2710.11.73

$0.07557/L

72

2710.11.74

$0.07557/L

73

2710.11.79

$0.38143/L

74

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

75

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

76

2710.19.13

$0.07557/L

77

2710.19.17

$0.38143/L

78

2710.19.18

$0.40143/L

79

2710.19.21

$0.38143/L

80

2710.19.29

$0.40143/L

81

2710.19.33

$0.07557/L

82

2710.19.34

$0.07557/L

83

2710.19.37

$0.38143/L

84

2710.19.38

$0.40143/L

85

2710.19.40

$0.03151/L

86

2710.19.50

$0.07557/L

87

2710.19.73

$0.07557/L

88

2710.19.74

$0.07557/L

89

2710.19.79

$0.38143/L

90

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

91

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

92

2710.19.91

$0.05449/L

93

2710.19.92

$0.05449/kg

94

2710.91.13

$0.07557/L

95

2710.91.17

$0.38143/L

96

2710.91.18

$0.40143/L

97

2710.91.21

$0.38143/L

98

2710.91.29

$0.40143/L

99

2710.91.33

$0.07557/L

100

2710.91.34

$0.07557/L

101

2710.91.37

$0.38143/L

102

2710.91.38

$0.40143/L

103

2710.91.40

$0.03151/L

104

2710.91.50

$0.07557/L

105

2710.91.61

$0.03114/L

106

2710.91.62

$0.40516/L

107

2710.91.69

$0.38143/L

108

2710.91.73

$0.07557/L

109

2710.91.74

$0.07557/L

110

2710.91.79

$0.38143/L

111

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

112

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

113

2710.91.91

$0.05449/L

114

2710.91.92

$0.05449/kg

115

2710.99.13

$0.07557/L

116

2710.99.17

$0.38143/L

117

2710.99.18

$0.40143/L

118

2710.99.21

$0.38143/L

119

2710.99.29

$0.40143/L

120

2710.99.33

$0.07557/L

121

2710.99.34

$0.07557/L

122

2710.99.37

$0.38143/L

123

2710.99.38

$0.40143/L

124

2710.99.40

$0.03151/L

125

2710.99.50

$0.07557/L

126

2710.99.61

$0.03114/L

127

2710.99.62

$0.40516/L

128

2710.99.69

$0.38143/L

129

2710.99.73

$0.07557/L

130

2710.99.74

$0.07557/L

131

2710.99.79

$0.38143/L

132

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

133

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

134

2710.99.91

$0.05449/L

135

2710.99.92

$0.05449/kg

136

2902.20.90

$0.38143/L

137

2902.30.90

$0.38143/L

138

2902.41.90

$0.38143/L

139

2902.42.90

$0.38143/L

140

2902.43.90

$0.38143/L

141

2902.44.90

$0.38143/L

142

2902.50.00

5%

From 1 January 2008: Free

143

2907.11.00

5%

From 1 January 2008: Free

144

2909.41.00

5%

From 1 January 2008: Free

145

2909.42.00

5%

From 1 January 2008: Free

146

2909.43.00

5%

From 1 January 2008: Free

147

2909.44.00

5%

From 1 January 2008: Free

148

2909.49.00

5%

From 1 January 2008: Free

149

2909.50.10

5%

From 1 January 2008: Free

150

2909.60.10

5%

From 1 January 2008: Free

151

2914.11.00

5%

From 1 January 2008: Free

152

2922.13.00

5%

From 1 January 2008: Free

153

3402.11.00

5%

From 1 January 2008: Free

154

3402.12.00

5%

From 1 January 2008: Free

155

3402.13.00

5%

From 1 January 2008: Free

156

3402.19.00

5%

From 1 January 2008: Free

157

3402.20.00

5%

From 1 January 2008: Free

158

3402.90.00

5%

From 1 January 2008: Free

159

3403.11.10

$0.05449/kg

160

3403.11.90

$0.05449/L

161

3403.19.10

$0.05449/kg

162

3403.19.90

$0.05449/L

163

3403.91.10

$0.05449/kg

164

3403.91.90

$0.05449/L

165

3403.99.10

$0.05449/kg

166

3403.99.90

$0.05449/L

167

3811.21.10

$0.05449/kg

168

3811.21.90

$0.05449/L

169

3817.00.19

$0.38143/L

170

3819.00.00

$0.05449/L

171

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

172

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

173

3825.30.20

5%

From 1 January 2010: Free

174

3901.10.00

5%

From 1 January 2008: Free

175

3901.20.00

5%

From 1 January 2008: Free

176

3901.30.00

5%

From 1 January 2008: Free

177

3901.90.00

5%

From 1 January 2008: Free

178

3902.10.00

5%

From 1 January 2008: Free

179

3902.30.00

5%

From 1 January 2008: Free

180

3902.90.00

5%

From 1 January 2008: Free

181

3903.11.00

5%

From 1 January 2008: Free

182

3903.19.00

5%

From 1 January 2008: Free

183

3903.20.00

5%

From 1 January 2008: Free

184

3903.30.00

5%

From 1 January 2008: Free

185

3903.90.00

5%

From 1 January 2008: Free

186

3904.10.00

5%

From 1 January 2008: Free

187

3904.21.00

5%

From 1 January 2008: Free

188

3904.22.00

5%

From 1 January 2008: Free

189

3904.30.00

5%

From 1 January 2008: Free

190

3904.40.00

5%

From 1 January 2008: Free

191

3904.50.00

5%

From 1 January 2008: Free

192

3904.61.00

5%

From 1 January 2008: Free

193

3904.69.00

5%

From 1 January 2008: Free

194

3904.90.00

5%

From 1 January 2008: Free

195

3905.12.00

5%

From 1 January 2008: Free

196

3905.19.00

5%

From 1 January 2008: Free

197

3905.21.00

5%

From 1 January 2008: Free

198

3905.29.00

5%

From 1 January 2008: Free

199

3905.30.00

5%

From 1 January 2008: Free

200

3905.91.00

5%

From 1 January 2008: Free

201

3905.99.00

5%

From 1 January 2008: Free

202

3906.10.00

5%

From 1 January 2008: Free

203

3906.90.00

5%

From 1 January 2008: Free

204

3907.10.00

5%

From 1 January 2008: Free

205

3907.20.00

5%

From 1 January 2008: Free

206

3907.30.00

5%

From 1 January 2008: Free

207

3907.40.00

5%

From 1 January 2008: Free

208

3907.50.00

5%

From 1 January 2008: Free

209

3907.60.00

5%

From 1 January 2008: Free

210

3907.91.00

5%

From 1 January 2008: Free

211

3907.99.10

5%

From 1 January 2008: Free

212

3907.99.90

5%

From 1 January 2008: Free

213

3909.10.00

5%

From 1 January 2008: Free

214

3909.20.00

5%

From 1 January 2008: Free

215

3909.30.00

5%

From 1 January 2008: Free

216

3909.40.00

5%

From 1 January 2008: Free

217

3909.50.10

5%

From 1 January 2008: Free

218

3909.50.90

5%

From 1 January 2008: Free

219

3917.21.10

5%

From 1 January 2010: Free

220

3917.22.00

5%

From 1 January 2010: Free

221

3917.23.00

5%

From 1 January 2010: Free

222

3917.29.00

5%

From 1 January 2010: Free

223

3917.31.10

5%

From 1 January 2010: Free

224

3917.32.10

5%

From 1 January 2010: Free

225

3917.33.10

5%

From 1 January 2010: Free

226

3917.39.10

5%

From 1 January 2010: Free

227

3920.43.00

5%

From 1 January 2008: Free

228

3923.21.00

5%

From 1 January 2008: Free

229

3923.29.00

5%

From 1 January 2008: Free

230

3923.30.00

5%

From 1 January 2008: Free

231

3923.40.00

5%

From 1 January 2008: Free

232

3923.50.00

5%

From 1 January 2008: Free

233

3923.90.00

5%

From 1 January 2008: Free

234

3925.10.00

5%

From 1 January 2008: Free

235

3926.20.29

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

236

4002.11.00

5%

From 1 January 2008: Free

237

4011.10.00

5%

From 1 January 2010: Free

238

4011.20.00

5%

From 1 January 2010: Free

239

4012.11.00

5%

From 1 January 2010: Free

240

4012.12.00

5%

From 1 January 2010: Free

241

4012.13.00

5%

From 1 January 2010: Free

242

4012.19.00

5%

From 1 January 2010: Free

243

4012.20.00

5%

From 1 January 2010: Free

244

4015.11.00

5%

From 1 January 2010: Free

245

4015.19.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

246

4015.19.90

5%

From 1 January 2010: Free

247

4015.90.10

5%

From 1 January 2010: Free

248

4015.90.21

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

249

4015.90.29

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

250

4016.91.00

5%

From 1 January 2010: Free

251

4203.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

252

4203.21.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

253

4203.29.10

5%

From 1 January 2010: Free

254

4203.30.00

5%

From 1 January 2010: Free

255

4203.40.10

5%

From 1 January 2010: Free

256

4203.40.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

257

4204.00.00

5%

From 1 January 2010: Free

258

4205.00.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

259

4303.10.00

5%

From 1 January 2010: Free

260

4303.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

261

4304.00.10

5%

From 1 January 2010: Free

262

4304.00.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

263

5007.90.10

5%

From 1 January 2010: Free

264

5106.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

265

5106.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

266

5107.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

267

5107.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

268

5108.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

269

5108.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

270

5109.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

271

5109.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

272

5110.00.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

273

5111.11.00

5%

From 1 January 2010: Free

274

5111.19.00

5%

From 1 January 2010: Free

275

5111.20.00

5%

From 1 January 2010: Free

276

5111.30.00

5%

From 1 January 2010: Free

277

5111.90.00

5%

From 1 January 2010: Free

278

5112.11.00

5%

From 1 January 2010: Free

279

5112.19.00

5%

From 1 January 2010: Free

280

5112.20.00

5%

From 1 January 2010: Free

281

5112.30.00

5%

From 1 January 2010: Free

282

5112.90.00

5%

From 1 January 2010: Free

283

5113.00.00

5%

From 1 January 2010: Free

284

5204.11.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

285

5204.19.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

286

5204.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

287

5205.11.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

288

5205.11.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

289

5205.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

290

5205.13.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

291

5205.14.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

292

5205.15.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

293

5205.21.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

294

5205.21.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

295

5205.22.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

296

5205.23.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

297

5205.24.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

298

5205.26.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

299

5205.27.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

300

5205.28.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

301

5205.31.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

302

5205.31.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

303

5205.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

304

5205.33.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

305

5205.34.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

306

5205.35.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

307

5205.41.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

308

5205.41.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

309

5205.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

310

5205.43.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

311

5205.44.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

312

5205.46.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

313

5205.47.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

314

5205.48.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

315

5206.11.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

316

5206.11.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

317

5206.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

318

5206.13.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

319

5206.14.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

320

5206.15.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

321

5206.21.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

322

5206.21.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

323

5206.22.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

324

5206.23.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

325

5206.24.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

326

5206.25.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

327

5206.31.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

328

5206.31.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

329

5206.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

330

5206.33.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

331

5206.34.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

332

5206.35.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

333

5206.41.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

334

5206.41.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

335

5206.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

336

5206.43.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

337

5206.44.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

338

5206.45.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

339

5207.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

340

5207.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

341

5208.11.00

5%

From 1 January 2010: Free

342

5208.12.00

5%

From 1 January 2010: Free

343

5208.13.00

5%

From 1 January 2010: Free

344

5208.19.00

5%

From 1 January 2010: Free

345

5208.21.00

5%

From 1 January 2010: Free

346

5208.22.00

5%

From 1 January 2010: Free

347

5208.23.00

5%

From 1 January 2010: Free

348

5208.29.00

5%

From 1 January 2010: Free

349

5208.31.00

5%

From 1 January 2010: Free

350

5208.32.00

5%

From 1 January 2010: Free

351

5208.33.00

5%

From 1 January 2010: Free

352

5208.39.00

5%

From 1 January 2010: Free

353

5208.41.00

5%

From 1 January 2010: Free

354

5208.42.00

5%

From 1 January 2010: Free

355

5208.43.00

5%

From 1 January 2010: Free

356

5208.49.00

5%

From 1 January 2010: Free

357

5208.51.00

5%

From 1 January 2010: Free

358

5208.52.00

5%

From 1 January 2010: Free

359

5208.53.00

5%

From 1 January 2010: Free

360

5208.59.00

5%

From 1 January 2010: Free

361

5209.11.00

5%

From 1 January 2010: Free

362

5209.12.00

5%

From 1 January 2010: Free

363

5209.19.00

5%

From 1 January 2010: Free

364

5209.21.00

5%

From 1 January 2010: Free

365

5209.22.00

5%

From 1 January 2010: Free

366

5209.29.00

5%

From 1 January 2010: Free

367

5209.31.00

5%

From 1 January 2010: Free

368

5209.32.00

5%

From 1 January 2010: Free

369

5209.39.00

5%

From 1 January 2010: Free

370

5209.41.00

5%

From 1 January 2010: Free

371

5209.42.00

5%

From 1 January 2010: Free

372

5209.43.00

5%

From 1 January 2010: Free

373

5209.49.00

5%

From 1 January 2010: Free

374

5209.51.00

5%

From 1 January 2010: Free

375

5209.52.00

5%

From 1 January 2010: Free

376

5209.59.00

5%

From 1 January 2010: Free

377

5210.11.00

5%

From 1 January 2010: Free

378

5210.12.00

5%

From 1 January 2010: Free

379

5210.19.00

5%

From 1 January 2010: Free

380

5210.21.00

5%

From 1 January 2010: Free

381

5210.22.00

5%

From 1 January 2010: Free

382

5210.29.00

5%

From 1 January 2010: Free

383

5210.31.00

5%

From 1 January 2010: Free

384

5210.32.00

5%

From 1 January 2010: Free

385

5210.39.00

5%

From 1 January 2010: Free

386

5210.41.00

5%

From 1 January 2010: Free

387

5210.42.00

5%

From 1 January 2010: Free

388

5210.49.00

5%

From 1 January 2010: Free

389

5210.51.00

5%

From 1 January 2010: Free

390

5210.52.00

5%

From 1 January 2010: Free

391

5210.59.00

5%

From 1 January 2010: Free

392

5211.11.00

5%

From 1 January 2010: Free

393

5211.12.00

5%

From 1 January 2010: Free

394

5211.19.00

5%

From 1 January 2010: Free

395

5211.21.00

5%

From 1 January 2010: Free

396

5211.22.00

5%

From 1 January 2010: Free

397

5211.29.00

5%

From 1 January 2010: Free

398

5211.31.00

5%

From 1 January 2010: Free

399

5211.32.00

5%

From 1 January 2010: Free

400

5211.39.00

5%

From 1 January 2010: Free

401

5211.41.00

5%

From 1 January 2010: Free

402

5211.42.00

5%

From 1 January 2010: Free

403

5211.43.00

5%

From 1 January 2010: Free

404

5211.49.00

5%

From 1 January 2010: Free

405

5211.51.00

5%

From 1 January 2010: Free

406

5211.52.00

5%

From 1 January 2010: Free

407

5211.59.00

5%

From 1 January 2010: Free

408

5212.11.00

5%

From 1 January 2010: Free

409

5212.12.00

5%

From 1 January 2010: Free

410

5212.13.00

5%

From 1 January 2010: Free

411

5212.14.00

5%

From 1 January 2010: Free

412

5212.15.00

5%

From 1 January 2010: Free

413

5212.21.00

5%

From 1 January 2010: Free

414

5212.22.00

5%

From 1 January 2010: Free

415

5212.23.00

5%

From 1 January 2010: Free

416

5212.24.00

5%

From 1 January 2010: Free

417

5212.25.00

5%

From 1 January 2010: Free

418

5306.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

419

5307.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

420

5307.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

421

5401.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

422

5401.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

423

5402.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

424

5402.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

425

5402.33.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

426

5402.39.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

427

5402.41.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

428

5402.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

429

5402.43.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

430

5402.49.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

431

5402.51.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

432

5402.52.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

433

5402.59.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

434

5402.61.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

435

5402.62.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

436

5402.69.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

437

5403.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

438

5403.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

439

5403.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

440

5403.33.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

441

5403.39.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

442

5403.41.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

443

5403.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

444

5403.49.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

445

5404.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

446

5404.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

447

5405.00.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

448

5406.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

449

5406.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

450

5407.10.00

5%

From 1 January 2010: Free

451

5407.20.00

5%

From 1 January 2010: Free

452

5407.30.00

5%

From 1 January 2010: Free

453

5407.41.00

5%

From 1 January 2010: Free

454

5407.42.00

5%

From 1 January 2010: Free

455

5407.43.00

5%

From 1 January 2010: Free

456

5407.44.00

5%

From 1 January 2010: Free

457

5407.51.00

5%

From 1 January 2010: Free

458

5407.52.00

5%

From 1 January 2010: Free

459

5407.53.00

5%

From 1 January 2010: Free

460

5407.54.00

5%

From 1 January 2010: Free

461

5407.61.00

5%

From 1 January 2010: Free

462

5407.69.00

5%

From 1 January 2010: Free

463

5407.71.00

5%

From 1 January 2010: Free

464

5407.72.00

5%

From 1 January 2010: Free

465

5407.73.00

5%

From 1 January 2010: Free

466

5407.74.00

5%

From 1 January 2010: Free

467

5407.81.00

5%

From 1 January 2010: Free

468

5407.82.00

5%

From 1 January 2010: Free

469

5407.83.00

5%

From 1 January 2010: Free

470

5407.84.00

5%

From 1 January 2010: Free

471

5407.91.00

5%

From 1 January 2010: Free

472

5407.92.00

5%

From 1 January 2010: Free

473

5407.93.00

5%

From 1 January 2010: Free

474

5407.94.00

5%

From 1 January 2010: Free

475

5408.10.00

5%

From 1 January 2010: Free

476

5408.21.00

5%

From 1 January 2010: Free

477

5408.22.00

5%

From 1 January 2010: Free

478

5408.23.00

5%

From 1 January 2010: Free

479

5408.24.00

5%

From 1 January 2010: Free

480

5408.31.00

5%

From 1 January 2010: Free

481

5408.32.00

5%

From 1 January 2010: Free

482

5408.33.00

5%

From 1 January 2010: Free

483

5408.34.00

5%

From 1 January 2010: Free

484

5501.10.10

5%

From 1 January 2010: Free

485

5501.20.10

5%

From 1 January 2010: Free

486

5501.30.10

5%

From 1 January 2010: Free

487

5501.90.10

5%

From 1 January 2010: Free

488

5508.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

489

5508.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

490

5509.11.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

491

5509.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

492

5509.21.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

493

5509.22.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

494

5509.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

495

5509.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

496

5509.41.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

497

5509.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

498

5509.51.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

499

5509.52.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

500

5509.53.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

501

5509.59.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

502

5509.61.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

503

5509.62.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

504

5509.69.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

505

5509.91.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

506

5509.92.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

507

5509.99.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

508

5510.11.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

509

5510.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

510

5510.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

511

5510.30.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

512

5510.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

513

5511.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

514

5511.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

515

5511.30.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

516

5512.11.00

5%

From 1 January 2010: Free

517

5512.19.00

5%

From 1 January 2010: Free

518

5512.21.00

5%

From 1 January 2010: Free

519

5512.29.00

5%

From 1 January 2010: Free

520

5512.91.00

5%

From 1 January 2010: Free

521

5512.99.00

5%

From 1 January 2010: Free

522

5513.11.00

5%

From 1 January 2010: Free

523

5513.12.00

5%

From 1 January 2010: Free

524

5513.13.00

5%

From 1 January 2010: Free

525

5513.19.00

5%

From 1 January 2010: Free

526

5513.21.00

5%

From 1 January 2010: Free

527

5513.22.00

5%

From 1 January 2010: Free

528

5513.23.00

5%

From 1 January 2010: Free

529

5513.29.00

5%

From 1 January 2010: Free

530

5513.31.00

5%

From 1 January 2010: Free

531

5513.32.00

5%

From 1 January 2010: Free

532

5513.33.00

5%

From 1 January 2010: Free

533

5513.39.00

5%

From 1 January 2010: Free

534

5513.41.00

5%

From 1 January 2010: Free

535

5513.42.00

5%

From 1 January 2010: Free

536

5513.43.00

5%

From 1 January 2010: Free

537

5513.49.00

5%

From 1 January 2010: Free

538

5514.11.00

5%

From 1 January 2010: Free

539

5514.12.00

5%

From 1 January 2010: Free

540

5514.13.00

5%

From 1 January 2010: Free

541

5514.19.00

5%

From 1 January 2010: Free

542

5514.21.00

5%

From 1 January 2010: Free

543

5514.22.00

5%

From 1 January 2010: Free

544

5514.23.00

5%

From 1 January 2010: Free

545

5514.29.00

5%

From 1 January 2010: Free

546

5514.31.00

5%

From 1 January 2010: Free

547

5514.32.00

5%

From 1 January 2010: Free

548

5514.33.00

5%

From 1 January 2010: Free

549

5514.39.00

5%

From 1 January 2010: Free

550

5514.41.00

5%

From 1 January 2010: Free

551

5514.42.00

5%

From 1 January 2010: Free

552

5514.43.00

5%

From 1 January 2010: Free

553

5514.49.00

5%

From 1 January 2010: Free

554

5515.11.00

5%

From 1 January 2010: Free

555

5515.12.00

5%

From 1 January 2010: Free

556

5515.13.00

5%

From 1 January 2010: Free

557

5515.19.00

5%

From 1 January 2010: Free

558

5515.21.00

5%

From 1 January 2010: Free

559

5515.22.00

5%

From 1 January 2010: Free

560

5515.29.00

5%

From 1 January 2010: Free

561

5515.91.00

5%

From 1 January 2010: Free

562

5515.92.00

5%

From 1 January 2010: Free

563

5515.99.00

5%

From 1 January 2010: Free

564

5516.11.00

5%

From 1 January 2010: Free

565

5516.12.00

5%

From 1 January 2010: Free

566

5516.13.00

5%

From 1 January 2010: Free

567

5516.14.00

5%

From 1 January 2010: Free

568

5516.21.00

5%

From 1 January 2010: Free

569

5516.22.00

5%

From 1 January 2010: Free

570

5516.23.00

5%

From 1 January 2010: Free

571

5516.24.00

5%

From 1 January 2010: Free

572

5516.31.00

5%

From 1 January 2010: Free

573

5516.32.00

5%

From 1 January 2010: Free

574

5516.33.00

5%

From 1 January 2010: Free

575

5516.34.00

5%

From 1 January 2010: Free

576

5516.41.00

5%

From 1 January 2010: Free

577

5516.42.00

5%

From 1 January 2010: Free

578

5516.43.00

5%

From 1 January 2010: Free

579

5516.44.00

5%

From 1 January 2010: Free

580

5516.91.00

5%

From 1 January 2010: Free

581

5516.92.00

5%

From 1 January 2010: Free

582

5516.93.00

5%

From 1 January 2010: Free

583

5516.94.00

5%

From 1 January 2010: Free

584

5601.10.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

585

5602.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

586

5602.21.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

587

5602.29.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

588

5602.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

589

5603.11.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

590

5603.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

591

5603.13.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

592

5603.14.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

593

5603.91.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

594

5603.92.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

595

5603.93.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

596

5603.94.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

597

5604.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

598

5604.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

599

5604.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

600

5606.00.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

601

5607.10.00

5%

From 1 January 2010: Free

602

5607.21.00

5%

From 1 January 2010: Free

603

5607.29.00

5%

From 1 January 2010: Free

604

5607.41.00

5%

From 1 January 2010: Free

605

5607.49.00

5%

From 1 January 2010: Free

606

5607.50.00

5%

From 1 January 2010: Free

607

5609.00.00

5%

From 1 January 2010: Free

608

5702.31.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

609

5702.32.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

610

5702.39.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

611

5702.39.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

612

5702.41.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

613

5702.42.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

614

5702.49.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

615

5702.49.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

616

5702.51.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

617

5702.52.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

618

5702.59.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

619

5702.91.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

620

5702.92.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

621

5702.99.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

622

5703.10.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

623

5703.20.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

624

5703.30.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

625

5703.90.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

626

5704.10.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

627

5704.10.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

628

5704.90.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

629

5704.90.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

630

5705.00.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

631

5705.00.30

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

632

5705.00.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

633

5801.10.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

634

5801.10.99

5%

From 1 January 2010: Free

635

5801.21.00

5%

From 1 January 2010: Free

636

5801.23.00

5%

From 1 January 2010: Free

637

5801.24.00

5%

From 1 January 2010: Free

638

5801.25.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

639

5801.25.90

5%

From 1 January 2010: Free

640

5801.26.00

5%

From 1 January 2010: Free

641

5801.31.00

5%

From 1 January 2010: Free

642

5801.33.00

5%

From 1 January 2010: Free

643

5801.34.00

5%

From 1 January 2010: Free

644

5801.35.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

645

5801.35.90

5%

From 1 January 2010: Free

646

5801.36.00

5%

From 1 January 2010: Free

647

5801.90.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

648

5801.90.90

5%

From 1 January 2010: Free

649

5802.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

650

5802.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

651

5802.20.00

5%

From 1 January 2010: Free

652

5802.30.00

5%

From 1 January 2010: Free

653

5803.90.10

5%

From 1 January 2010: Free

654

5806.10.00

5%

From 1 January 2010: Free

655

5806.20.00

5%

From 1 January 2010: Free

656

5806.31.00

5%

From 1 January 2010: Free

657

5806.32.00

5%

From 1 January 2010: Free

658

5806.39.90

5%

From 1 January 2010: Free

659

5807.10.00

5%

From 1 January 2010: Free

660

5807.90.00

5%

From 1 January 2010: Free

661

5808.10.00

5%

From 1 January 2010: Free

662

5808.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

663

5810.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

664

5810.91.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

665

5810.92.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

666

5810.99.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

667

5811.00.00

5%

From 1 January 2010: Free

668

5902.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

669

5902.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008:

.Free

670

5903.10.10

5%

From 1 January 2010: Free

671

5903.10.90

5%

From 1 January 2010: Free

672

5903.20.10

5%

From 1 January 2010: Free

673

5903.20.90

5%

From 1 January 2010: Free

674

5903.90.10

5%

From 1 January 2010: Free

675

5903.90.90

5%

From 1 January 2010: Free

676

5904.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

677

5904.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

678

5905.00.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

679

5905.00.20

5%

From 1 January 2010: Free

680

5905.00.30

5%

From 1 January 2010: Free

681

5906.10.00

5%

From 1 January 2010: Free

682

5906.91.90

5%

From 1 January 2010: Free

683

5906.99.00

5%

From 1 January 2010: Free

684

5907.00.00

5%

From 1 January 2010: Free

685

5908.00.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

686

5909.00.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

687

5910.00.00

5%

From 1 January 2010: Free

688

5911.20.00

5%

From 1 January 2010: Free

689

5911.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

690

5911.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

691

5911.40.00

5%

From 1 January 2010: Free

692

5911.90.10

5%

From 1 January 2010: Free

693

5911.90.90

5%

From 1 January 2010: Free

694

6001.10.00

5%

From 1 January 2010: Free

695

6001.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

696

6001.22.00

5%

From 1 January 2010: Free

697

6001.29.00

5%

From 1 January 2010: Free

698

6001.91.00

5%

From 1 January 2010: Free

699

6001.92.00

5%

From 1 January 2010: Free

700

6001.99.00

5%

From 1 January 2010: Free

701

6002.40.00

5%

From 1 January 2010: Free

702

6002.90.00

5%

From 1 January 2010: Free

703

6003.10.00

5%

From 1 January 2010: Free

704

6003.20.00

5%

From 1 January 2010: Free

705

6003.30.00

5%

From 1 January 2010: Free

706

6003.40.00

5%

From 1 January 2010: Free

707

6003.90.00

5%

From 1 January 2010: Free

708

6004.10.00

5%

From 1 January 2010: Free

709

6004.90.00

5%

From 1 January 2010: Free

710

6005.10.00

5%

From 1 January 2010: Free

711

6005.21.00

5%

From 1 January 2010: Free

712

6005.22.00

5%

From 1 January 2010: Free

713

6005.23.00

5%

From 1 January 2010: Free

714

6005.24.00

5%

From 1 January 2010: Free

715

6005.31.00

5%

From 1 January 2010: Free

716

6005.32.00

5%

From 1 January 2010: Free

717

6005.33.00

5%

From 1 January 2010: Free

718

6005.34.00

5%

From 1 January 2010: Free

719

6005.41.00

5%

From 1 January 2010: Free

720

6005.42.00

5%

From 1 January 2010: Free

721

6005.43.00

5%

From 1 January 2010: Free

722

6005.44.00

5%

From 1 January 2010: Free

723

6005.90.00

5%

From 1 January 2010: Free

724

6006.10.00

5%

From 1 January 2010: Free

725

6006.21.00

5%

From 1 January 2010: Free

726

6006.22.00

5%

From 1 January 2010: Free

727

6006.23.00

5%

From 1 January 2010: Free

728

6006.24.00

5%

From 1 January 2010: Free

729

6006.31.00

5%

From 1 January 2010: Free

730

6006.32.00

5%

From 1 January 2010: Free

731

6006.33.00

5%

From 1 January 2010: Free

732

6006.34.00

5%

From 1 January 2010: Free

733

6006.41.00

5%

From 1 January 2010: Free

734

6006.42.00

5%

From 1 January 2010: Free

735

6006.43.00

5%

From 1 January 2010: Free

736

6006.44.00

5%

From 1 January 2010: Free

737

6006.90.00

5%

From 1 January 2010: Free

738

6101.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

739

6101.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

740

6101.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

741

6101.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

742

6102.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

743

6102.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

744

6102.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

745

6102.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

746

6103.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

747

6103.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

748

6103.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

749

6103.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

750

6103.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

751

6103.23.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

752

6103.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

753

6103.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

754

6103.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

755

6103.33.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

756

6103.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

757

6103.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

758

6103.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

759

6103.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

760

6103.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

761

6104.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

762

6104.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

763

6104.13.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

764

6104.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

765

6104.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

766

6104.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

767

6104.23.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

768

6104.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

769

6104.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

770

6104.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

771

6104.33.00

12.5%

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From 1 January 2015: Free

772

6104.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

773

6104.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

774

6104.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

775

6104.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

776

6104.44.00

12.5%

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From 1 January 2015: Free

777

6104.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

778

6104.51.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

779

6104.52.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

780

6104.53.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

781

6104.59.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

782

6104.61.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

783

6104.62.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

784

6104.63.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

785

6104.69.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

786

6105.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

787

6105.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

788

6105.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

789

6106.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

790

6106.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

791

6106.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

792

6107.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

793

6107.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

794

6107.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

795

6107.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

796

6107.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

797

6107.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

798

6107.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

799

6107.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

800

6107.99.00

12.5%

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From 1 January 2015: Free

801

6108.11.00

12.5%

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From 1 January 2015: Free

802

6108.19.00

12.5%

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From 1 January 2015: Free

803

6108.21.00

12.5%

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From 1 January 2015: Free

804

6108.22.00

12.5%

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From 1 January 2015: Free

805

6108.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

806

6108.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

807

6108.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

808

6108.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

809

6108.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

810

6108.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

811

6108.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

812

6109.10.00

12.5%

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From 1 January 2015: Free

813

6109.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

814

6110.11.00

12.5%

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From 1 January 2015: Free

815

6110.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

816

6110.19.00

12.5%

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From 1 January 2015: Free

817

6110.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

818

6110.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

819

6110.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

820

6111.10.10

5%

From 1 January 2010: Free

821

6111.10.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

822

6111.20.10

5%

From 1 January 2010: Free

823

6111.20.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

824

6111.30.10

5%

From 1 January 2010: Free

825

6111.30.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

826

6111.90.10

5%

From 1 January 2010: Free

827

6111.90.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

828

6112.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

829

6112.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

830

6112.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

831

6112.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

832

6112.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

833

6112.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

834

6112.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

835

6112.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

836

6113.00.11

5%

From 1 January 2010: Free

837

6113.00.19

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

838

6113.00.20

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

839

6113.00.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

840

6114.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

841

6114.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

842

6114.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

843

6114.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

844

6115.11.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

845

6115.11.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

846

6115.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

847

6115.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

848

6115.20.00

5%

From 1 January 2010: Free

849

6115.91.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

850

6115.91.90

5%

From 1 January 2010: Free

851

6115.92.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

852

6115.92.90

5%

From 1 January 2010: Free

853

6115.93.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

854

6115.93.90

5%

From 1 January 2010: Free

855

6115.99.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

856

6115.99.90

5%

From 1 January 2010: Free

857

6117.20.00

5%

From 1 January 2010: Free

858

6117.90.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

859

6117.90.20

5%

From 1 January 2010: Free

860

6117.90.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

861

6201.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

862

6201.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

863

6201.13.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

864

6201.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

865

6201.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

866

6201.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

867

6201.93.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

868

6201.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

869

6202.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

870

6202.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

871

6202.13.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

872

6202.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

873

6202.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

874

6202.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

875

6202.93.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

876

6202.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

877

6203.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

878

6203.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

879

6203.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

880

6203.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

881

6203.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

882

6203.23.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

883

6203.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

884

6203.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

885

6203.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

886

6203.33.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

887

6203.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

888

6203.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

889

6203.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

890

6203.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

891

6203.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

892

6204.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

893

6204.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

894

6204.13.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

895

6204.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

896

6204.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

897

6204.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

898

6204.23.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

899

6204.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

900

6204.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

901

6204.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

902

6204.33.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

903

6204.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

904

6204.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

905

6204.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

906

6204.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

907

6204.44.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

908

6204.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

909

6204.51.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

910

6204.52.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

911

6204.53.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

912

6204.59.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

913

6204.61.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

914

6204.62.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

915

6204.63.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

916

6204.69.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

917

6205.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

918

6205.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

919

6205.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

920

6205.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

921

6206.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

922

6206.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

923

6206.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

924

6206.40.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

925

6206.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

926

6207.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

927

6207.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

928

6207.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

929

6207.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

930

6207.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

931

6207.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

932

6207.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

933

6207.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

934

6208.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

935

6208.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

936

6208.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

937

6208.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

938

6208.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

939

6208.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

940

6208.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

941

6208.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

942

6209.10.10

5%

From 1 January 2010: Free

943

6209.10.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

944

6209.20.10

5%

From 1 January 2010: Free

945

6209.20.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

946

6209.30.10

5%

From 1 January 2010: Free

947

6209.30.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

948

6209.90.10

5%

From 1 January 2010: Free

949

6209.90.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

950

6210.10.10

5%

From 1 January 2010: Free

951

6210.10.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

952

6210.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

953

6210.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

954

6210.40.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

955

6210.40.20

5%

From 1 January 2010: Free

956

6210.40.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

957

6210.50.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

958

6210.50.20

5%

From 1 January 2010: Free

959

6210.50.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

960

6211.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

961

6211.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

962

6211.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

963

6211.31.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

964

6211.32.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

965

6211.33.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

966

6211.39.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

967

6211.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

968

6211.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

969

6211.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

970

6211.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

971

6212.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

972

6212.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

973

6212.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

974

6212.90.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

975

6212.90.90

5%

From 1 January 2010: Free

976

6213.10.00

5%

From 1 January 2010: Free

977

6213.20.00

5%

From 1 January 2010: Free

978

6213.90.00

5%

From 1 January 2010: Free

979

6215.10.00

5%

From 1 January 2010: Free

980

6215.20.00

5%

From 1 January 2010: Free

981

6215.90.00

5%

From 1 January 2010: Free

982

6217.10.10

5%

From 1 January 2010: Free

983

6217.90.10

5%

From 1 January 2010: Free

984

6217.90.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

985

6301.10.00

5%

From 1 January 2010: Free

986

6301.20.00

5%

From 1 January 2010: Free

987

6301.30.90

5%

From 1 January 2010: Free

988

6301.40.00

5%

From 1 January 2010: Free

989

6301.90.90

5%

From 1 January 2010: Free

990

6302.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

991

6302.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

992

6302.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

993

6302.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

994

6302.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

995

6302.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

996

6302.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

997

6302.40.00

5%

From 1 January 2010: Free

998

6302.51.90

5%

From 1 January 2010: Free

999

6302.52.00

5%

From 1 January 2010: Free

1000

6302.53.00

5%

From 1 January 2010: Free

1001

6302.59.00

5%

From 1 January 2010: Free

1002

6302.60.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1003

6302.91.20

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1004

6302.91.90

5%

From 1 January 2010: Free

1005

6302.92.90

5%

From 1 January 2010: Free

1006

6302.93.00

5%

From 1 January 2010: Free

1007

6302.99.00

5%

From 1 January 2010: Free

1008

6303.11.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1009

6303.11.90

5%

From 1 January 2010: Free

1010

6303.12.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1011

6303.12.90

5%

From 1 January 2010: Free

1012

6303.19.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1013

6303.19.90

5%

From 1 January 2010: Free

1014

6303.91.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1015

6303.91.90

5%

From 1 January 2010: Free

1016

6303.92.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1017

6303.92.90

5%

From 1 January 2010: Free

1018

6303.99.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1019

6303.99.90

5%

From 1 January 2010: Free

1020

6304.11.00

5%

From 1 January 2010: Free

1021

6304.19.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1022

6304.19.90

5%

From 1 January 2010: Free

1023

6304.91.00

5%

From 1 January 2010: Free

1024

6304.92.00

5%

From 1 January 2010: Free

1025

6304.93.00

5%

From 1 January 2010: Free

1026

6304.99.00

5%

From 1 January 2010: Free

1027

6305.32.00

5%

From 1 January 2010: Free

1028

6305.33.90

5%

From 1 January 2010: Free

1029

6305.39.90

5%

From 1 January 2010: Free

1030

6306.11.00

5%

From 1 January 2010: Free

1031

6306.12.00

5%

From 1 January 2010: Free

1032

6306.19.00

5%

From 1 January 2010: Free

1033

6306.21.00

5%

From 1 January 2010: Free

1034

6306.22.00

5%

From 1 January 2010: Free

1035

6306.29.00

5%

From 1 January 2010: Free

1036

6306.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1037

6306.39.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1038

6306.41.00

5%

From 1 January 2010: Free

1039

6306.49.00

5%

From 1 January 2010: Free

1040

6306.91.00

5%

From 1 January 2010: Free

1041

6306.99.00

5%

From 1 January 2010: Free

1042

6307.10.10

5%

From 1 January 2010: Free

1043

6307.10.20

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1044

6307.10.30

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1045

6307.10.90

5%

From 1 January 2010: Free

1046

6307.20.00

5%

From 1 January 2010: Free

1047

6307.90.10

5%

From 1 January 2010: Free

1048

6307.90.21

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1049

6307.90.29

5%

From 1 January 2010: Free

1050

6307.90.30

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1051

6307.90.40

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1052

6307.90.91

5%

From 1 January 2010: Free

1053

6307.90.99

5%

From 1 January 2010: Free

1054

6401.10.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1055

6401.91.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1056

6401.92.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1057

6401.99.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1058

6402.19.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1059

6402.20.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1060

6402.30.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1061

6402.91.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1062

6402.99.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1063

6403.19.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1064

6403.30.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1065

6403.40.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1066

6403.51.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1067

6403.59.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1068

6403.91.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1069

6403.99.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1070

6404.11.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1071

6404.19.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1072

6404.20.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1073

6405.10.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1074

6405.20.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1075

6405.90.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1076

6406.20.00

4%

From 1 January 2009: Free

1077

6406.99.99

4%

From 1 January 2009: Free

1078

6501.00.00

5%

From 1 January 2010: Free

1079

6503.00.00

5%

From 1 January 2010: Free

1080

6505.90.10

5%

From 1 January 2010: Free

1081

6506.91.10

5%

From 1 January 2010: Free

1082

6506.99.10

5%

From 1 January 2010: Free

1083

7007.11.11

5%

From 1 January 2010: Free

1084

7007.21.11

5%

From 1 January 2010: Free

1085

7009.10.10

5%

From 1 January 2010: Free

1086

7217.10.00

4%

From 1 January 2010: Free

1087

7217.20.00

4%

From 1 January 2010: Free

1088

7217.30.00

4%

From 1 January 2010: Free

1089

7217.90.00

4%

From 1 January 2010: Free

1090

7301.20.00

4%

From 1 January 2010: Free

1091

7306.30.00

4%

From 1 January 2010: Free

1092

7306.40.00

4%

From 1 January 2010: Free

1093

7306.60.00

4%

From 1 January 2010: Free

1094

7318.15.00

5%

From 1 January 2010: Free

1095

7320.10.00

5%

From 1 January 2010: Free

1096

7320.20.00

5%

From 1 January 2010: Free

1097

7320.90.00

5%

From 1 January 2010: Free

1098

7322.11.00

5%

From 1 January 2010: Free

1099

8301.20.00

5%

From 1 January 2010: Free

1100

8302.10.00

5%

From 1 January 2010: Free

1101

8302.30.00

5%

From 1 January 2010: Free

1102

8407.33.10

5%

From 1 January 2010: Free

1103

8407.34.10

5%

From 1 January 2010: Free

1104

8407.90.10

5%

From 1 January 2010: Free

1105

8408.20.10

5%

From 1 January 2010: Free

1106

8409.91.10

5%

From 1 January 2010: Free

1107

8409.99.10

5%

From 1 January 2010: Free

1108

8413.30.90

5%

From 1 January 2010: Free

1109

8415.20.00

5%

From 1 January 2010: Free

1110

8415.90.00

5%

From 1 January 2010: Free

1111

8424.89.10

5%

From 1 January 2010: Free

1112

8424.90.90

5%

From 1 January 2010: Free

1113

8425.42.00

5%

From 1 January 2010: Free

1114

8425.49.00

5%

From 1 January 2010: Free

1115

8481.30.00

5%

From 1 January 2010: Free

1116

8482.99.10

5%

From 1 January 2010: Free

1117

8483.10.91

5%

From 1 January 2010: Free

1118

8483.20.00

5%

From 1 January 2010: Free

1119

8483.30.10

5%

From 1 January 2010: Free

1120

8483.40.11

5%

From 1 January 2010: Free

1121

8483.40.90

5%

From 1 January 2010: Free

1122

8483.50.11

5%

From 1 January 2010: Free

1123

8483.50.90

5%

From 1 January 2010: Free

1124

8483.60.10

5%

From 1 January 2010: Free

1125

8483.90.00

5%

From 1 January 2010: Free

1126

8484.10.10

5%

From 1 January 2010: Free

1127

8484.90.10

5%

From 1 January 2010: Free

1128

8507.10.10

5%

From 1 January 2010: Free

1129

8511.10.00

5%

From 1 January 2010: Free

1130

8511.30.00

5%

From 1 January 2010: Free

1131

8511.40.10

5%

From 1 January 2010: Free

1132

8511.50.10

5%

From 1 January 2010: Free

1133

8511.80.00

5%

From 1 January 2010: Free

1134

8511.90.00

5%

From 1 January 2010: Free

1135

8512.20.00

5%

From 1 January 2010: Free

1136

8512.30.00

5%

From 1 January 2010: Free

1137

8512.40.00

5%

From 1 January 2010: Free

1138

8512.90.10

5%

From 1 January 2010: Free

1139

8519.92.00

5%

From 1 January 2010: Free

1140

8519.93.00

5%

From 1 January 2010: Free

1141

8519.99.00

5%

From 1 January 2010: Free

1142

8527.21.00

5%

From 1 January 2010: Free

1143

8527.29.00

5%

From 1 January 2010: Free

1144

8531.10.91

5%

From 1 January 2010: Free

1145

8536.50.93

5%

From 1 January 2010: Free

1146

8539.10.90

5%

From 1 January 2010: Free

1147

8544.30.00

5%

From 1 January 2010: Free

1148

8707.90.10

5%

From 1 January 2010: Free

1149

8708.10.10

5%

From 1 January 2010: Free

1150

8708.21.10

5%

From 1 January 2010: Free

1151

8708.29.91

5%

From 1 January 2010: Free

1152

8708.31.91

5%

From 1 January 2010: Free

1153

8708.39.91

5%

From 1 January 2010: Free

1154

8708.40.30

5%

From 1 January 2010: Free

1155

8708.40.91

5%

From 1 January 2010: Free

1156

8708.50.30

5%

From 1 January 2010: Free

1157

8708.50.91

5%

From 1 January 2010: Free

1158

8708.60.91

5%

From 1 January 2010: Free

1159

8708.70.91

5%

From 1 January 2010: Free

1160

8708.80.91

5%

From 1 January 2010: Free

1161

8708.91.91

5%

From 1 January 2010: Free

1162

8708.92.91

5%

From 1 January 2010: Free

1163

8708.93.30

5%

From 1 January 2010: Free

1164

8708.93.91

5%

From 1 January 2010: Free

1165

8708.94.91

5%

From 1 January 2010: Free

1166

8708.99.30

5%

From 1 January 2010: Free

1167

8708.99.91

5%

From 1 January 2010: Free

1168

9021.10.20

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1169

9021.10.30

5%

From 1 January 2010: Free

1170

9021.10.41

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1171

9021.10.49

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1172

9029.10.20

5%

From 1 January 2010: Free

1173

9029.20.10

5%

From 1 January 2010: Free

1174

9029.90.10

5%

From 1 January 2010: Free

1175

9032.89.11

5%

From 1 January 2010: Free

1176

9113.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1177

9401.20.00

5%

From 1 January 2010: Free

1178

9404.30.00

5%

From 1 January 2010: Free

1179

9404.90.00

5%

From 1 January 2010: Free

40  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 and the rate of duty for Thai originating goods is determined under Schedule 6.

  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, 5 or 6.

  Rates of duty under Schedules 3, 5 and 6, 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 6 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.

  Schedule 6 sets out the rate of duty for Thai originating goods.


Schedule 2Amendments commencing before the US Free Trade Agreement legislation commences

Part 1Customs Tariff amendments

Customs Tariff Act 1995

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

Add:

 ; or (d) the third column of the table in Schedule 6.

2  Subsection 9(1)

Omit “Schedule 3 or 4”, substitute “Schedule 3, 4 or 6”.

3  After paragraph 11(1)(b)

Insert:

 or (bb) the third column of an item in the table in Schedule 6 that applies to goods;

4  After paragraph 11(1)(d)

Insert:

 or (f) the third column of that item in the table in Schedule 6;

5  After paragraph 11(2)(b)

Insert:

 or (bb) the third column of an item in the table in Schedule 6 that applies to goods;

6  After section 13

Insert:

13B  When goods are Thai originating goods

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

7  Paragraph 16(a)

Repeal the paragraph, substitute:

 (a) if the goods:

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

 (iii) are not Thai originating goods;

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

8  At the end of paragraph 16(g)

Add:

Note: See also subsection (3).

9  At the end of section 16

Add:

 ; (l) subject to section 16A, if the goods are Thai 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 6—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free.

Goods from Thailand

 (3) Subject to section 16A, if the goods:

 (a) are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and

 (b) are Thai originating goods under Division 1D of that Part;

the duty in respect of the goods must be worked out under paragraph (1)(l) (and not under paragraph (1)(g)).

10  After section 16

Insert:

16A  Special safeguards for Thai originating goods

 (1) If the Agricultural Minister is satisfied that the quantity of safeguard goods imported into Australia during a calendar year specified in column 3 of an item of the following table exceeds:

 (a) the quantity specified in that column for that year in relation to the goods; or

 (b) if the regulations specify another quantity for that year in relation to the goods—the other quantity;

the Agricultural Minister may, by legislative instrument, make a notice in relation to the goods. The Agricultural Minister must publish the notice in the Gazette.

 

Safeguard goods

Column 1
Item

Column 2
Subheading in Schedule 3

Column 3
Quantity

1

1604.14.00

2005: 21,366,277 kilograms

2006: 22,434,591 kilograms

2007: 23,556,320 kilograms

2008: 24,734,136 kilograms

2

2008.20.00

2005: 6,083,197 litres for goods that are canned 2,137,189 kilograms for goods that are not canned

2006: 6,387,357 litres for goods that are canned 2,244,048 kilograms for goods that are not canned

2007: 6,706,725 litres for goods that are canned 2,356,251 kilograms for goods that are not canned

2008: 7,042,061 litres for goods that are canned 2,474,063 kilograms for goods that are not canned

3

2009.41.00 or 2009.49.00

2005: 2,080,116 litres

2006: 2,184,122 litres

2007: 2,293,328 litres

008: 2,407,994 litres

 

 (2) In applying subsection (1) to item 3 of the table, the quantity applicable for a calendar year applies to the sum of the quantities of the following goods imported in that year:

 (a) Thai originating goods classified to subheading 2009.41.00;

 (b) Thai originating goods classified to subheading 2009.49.00.

Example: In 2005 the quantity applicable under item 3 of the table is 2,080,116 litres.

On 1 August 2005, 1,500,000 litres of Thai originating goods classified to subheading 2009.41.00 have been imported into Australia and 580,117 litres of Thai originating goods classified to subheading 2009.49.00 have been imported into Australia.

On 1 August 2005 the quantity is exceeded and the Agricultural Minister may publish a notice covering both kinds of goods.

Content of notice

 (3) The notice must specify:

 (a) the safeguard goods; and

 (b) that the quantity of the goods imported into Australia during the applicable calendar year exceeds the quantity applicable for that year.

The notice may contain any other information that the Agricultural Minister considers appropriate.

 (4) A notice under this section may specify one or more safeguard goods.

Duty rates

 (5) Despite subsection 12(2) of the Legislative Instruments Act 2003, if:

 (a) the Agricultural Minister publishes a notice under this section; and

 (b) any safeguard goods specified in the notice are imported into Australia during the period beginning on the day after the publication day and ending on 31 December of the calendar year concerned;

then the duty in respect of the goods must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified (and not under paragraph 16(1)(l) of this Act).

 (6) Subsection (5) does not apply to goods exported from Thailand on or before the publication day under a contract entered into on or before the publication day. However, the quantity of those goods must be counted towards the quantity applicable for the next calendar year in relation to goods of that kind.

Definitions

 (7) In this section:

Agricultural Minister means the Minister administering the Primary Industries (Excise) Levies Act 1999.

safeguard goods means Thai originating goods that:

 (a) are classified to a subheading in Schedule 3 that is specified in column 2 of item 1 or 3 of the table in this section; or

 (b) are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are canned; or

 (c) are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are not canned.

11  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

 (c) under an item in the table in Schedule 6 that applies to the goods.

12  Paragraph 18(2)(a)

Repeal the paragraph, substitute:

 (a) if the goods:

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

 (iii) are not Thai originating goods;

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

13  At the end of paragraph 18(2)(g)

Add:

Note: See also subsections (3) and (4).

14  At the end of subsection 18(2)

Add:

 ; (l) if the goods are Thai originating goods:

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

 (ii) otherwise—Free.

15  At the end of section 18

Add:

Goods from Thailand

 (3) If the goods:

 (a) are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and

 (b) are Thai originating goods under Division 1D of that Part;

the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(l) (and not under paragraph (2)(g)).

 (4) If:

 (a) the goods are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and

 (b) the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(g); and

 (c) “DCS” and “TH” are specified in relation to a rate of duty set out in the third column of that item;

then, despite subsection 14(2), the amount of duty payable in respect of the goods under that item must be worked out by reference to that rate of duty.

16  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

 (c) the rate column of an item in the table in Schedule 6 that relates to a subheading in Schedule 3:

 (i) that is specified in column 2 of that item in the table in Schedule 6; 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.

17  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.

18  Schedule 4 (item 17A, column 3)

After “SG”, insert “/TH”.

19  Schedule 4 (item 19, column 3)

After “DC”, insert “/TH”.

20  Schedule 4 (item 20A, column 2)

After “Schedule 3”, insert “or 6”.

21  Schedule 4 (item 20A, column 3)

After “SG”, insert “/TH”.

22  Schedule 4 (item 20B, column 2)

After “Schedule 3”, insert “or 6”.

23  Schedule 4 (item 20B, column 3)

After “SG”, insert “/TH”.

24  Schedule 4 (item 34, column 3)

After “SG”, insert “/TH”.

25  Schedule 4 (item 41E, column 3)

After “SG”, insert “/TH”.

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

Add:

 

 

TH:

The difference between the rate of duty set out in the third column of an item in the table in Schedule 6 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

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

Add:

 

 

TH:3%

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

Add:

 

 

TH:3%

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

Add:

 

 

TH:3%, and $0.05449/L

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

Add:

 

 

TH:3%

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

Add:

 

 

TH:5%

32  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%
TH:10%
FI:5%
DC:5%
CA:2.5%

 

From 1 January 2010

5%
TH:5%
CA:Free

33  Schedule 4 (item 61, column 3)

After “SG”, insert “/TH”.

34  Schedule 4 (item 70, column 3)

After “SG”, insert “/TH”.

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

Add:

 

 

TH:5%

36  Schedule 4 (item 73, column 3)

Before “: An”, insert “/TH”.

37  At the end of the Act

Add:

Schedule 6Thai originating goods

Note: See sections 15 and 16.

 

 

 

Thai originating goods

Column 1
Item

Column 2
Heading or subheading in Schedule 3

Column 3
Rate

1

1516.10.10

$0.38143/L

2

1516.20.10

$0.38143/L

3

1604.14.00

2.5%

From 1 January 2007: Free

4

2203.00.31

$35.53/L of alcohol

5

2203.00.39

$60.20/L of alcohol

6

2203.00.61

$30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.62

$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.69

$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2203.00.71

$6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

10

2203.00.72

$19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

11

2203.00.79

$25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

12

2204.10.23

$35.53/L of alcohol

13

2204.10.29

$60.20/L of alcohol

14

2204.10.83

$35.53/L of alcohol

15

2204.10.89

$60.20/L of alcohol

16

2204.21.30

$35.53/L of alcohol

17

2204.21.90

$60.20/L of alcohol

18

2204.29.30

$35.53/L of alcohol

19

2204.29.90

$60.20/L of alcohol

20

2205.10.30

$35.53/L of alcohol

21

2205.10.90

$60.20/L of alcohol

22

2205.90.30

$35.53/L of alcohol

23

2205.90.90

$60.20/L of alcohol

24

2206.00.52

$35.53/L of alcohol

25

2206.00.59

$60.20/L of alcohol

26

2206.00.62

$35.53/L of alcohol

27

2206.00.69

$60.20/L of alcohol

28

2206.00.74

$30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

29

2206.00.75

$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

30

2206.00.78

$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

31

2206.00.82

$6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

32

2206.00.83

$19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

33

2206.00.89

$25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

34

2206.00.92

$35.53/L of alcohol

35

2206.00.99

$60.20/L of alcohol

36

2207.10.00

$60.20/L of alcohol

37

2207.20.10

$0.38143/L

38

2208.20.10

$56.21/L of alcohol

39

2208.20.90

$60.20/L of alcohol

40

2208.30.00

$60.20/L of alcohol

41

2208.40.00

$60.20/L of alcohol

42

2208.50.00

$60.20/L of alcohol

43

2208.60.00

$60.20/L of alcohol

44

2208.70.00

$60.20/L of alcohol

45

2208.90.20

$35.53/L of alcohol

46

2208.90.90

$60.20/L of alcohol

47

2401.20.00

$279.41/kg of tobacco content

48

2401.30.00

$279.41/kg of tobacco content

49

2402.10.20

$0.22353/stick

50

2402.10.80

$279.41/kg of tobacco content

51

2402.20.20

$0.22353/stick

52

2402.20.80

$279.41/kg of tobacco content

53

2403.10.30

$0.22353/stick

54

2403.10.70

$279.41/kg of tobacco content

55

2403.91.00

$279.41/kg of tobacco content

56

2403.99.20

$2.27/kg

57

2403.99.80

$279.41/kg of tobacco content

58

2707.10.00

$0.38143/L

59

2707.20.29

$0.38143/L

60

2707.20.89

$0.38143/L

61

2707.30.29

$0.38143/L

62

2707.30.89

$0.38143/L

63

2707.50.39

$0.38143/L

64

2707.50.89

$0.38143/L

65

2709.00.81

$0.07557/L

66

2709.00.87

$0.38143/L

67

2709.00.88

$0.40143/L

68

2710.11.61

$0.03114/L

69

2710.11.62

$0.40516/L

70

2710.11.69

$0.38143/L

71

2710.11.73

$0.07557/L

72

2710.11.74

$0.07557/L

73

2710.11.79

$0.38143/L

74

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

75

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

76

2710.19.13

$0.07557/L

77

2710.19.17

$0.38143/L

78

2710.19.18

$0.40143/L

79

2710.19.21

$0.38143/L

80

2710.19.29

$0.40143/L

81

2710.19.33

$0.07557/L

82

2710.19.34

$0.07557/L

83

2710.19.37

$0.38143/L

84

2710.19.38

$0.40143/L

85

2710.19.40

$0.03151/L

86

2710.19.50

$0.07557/L

87

2710.19.73

$0.07557/L

88

2710.19.74

$0.07557/L

89

2710.19.79

$0.38143/L

90

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

91

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

92

2710.19.91

$0.05449/L

93

2710.19.92

$0.05449/kg

94

2710.91.13

$0.07557/L

95

2710.91.17

$0.38143/L

96

2710.91.18

$0.40143/L

97

2710.91.21

$0.38143/L

98

2710.91.29

$0.40143/L

99

2710.91.33

$0.07557/L

100

2710.91.34

$0.07557/L

101

2710.91.37

$0.38143/L

102

2710.91.38

$0.40143/L

103

2710.91.40

$0.03151/L

104

2710.91.50

$0.07557/L

105

2710.91.61

$0.03114/L

106

2710.91.62

$0.40516/L

107

2710.91.69

$0.38143/L

108

2710.91.73

$0.07557/L

109

2710.91.74

$0.07557/L

110

2710.91.79

$0.38143/L

111

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

112

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

113

2710.91.91

$0.05449/L

114

2710.91.92

$0.05449/kg

115

2710.99.13

$0.07557/L

116

2710.99.17

$0.38143/L

117

2710.99.18

$0.40143/L

118

2710.99.21

$0.38143/L

119

2710.99.29

$0.40143/L

120

2710.99.33

$0.07557/L

121

2710.99.34

$0.07557/L

122

2710.99.37

$0.38143/L

123

2710.99.38

$0.40143/L

124

2710.99.40

$0.03151/L

125

2710.99.50

$0.07557/L

126

2710.99.61

$0.03114/L

127

2710.99.62

$0.40516/L

128

2710.99.69

$0.38143/L

129

2710.99.73

$0.07557/L

130

2710.99.74

$0.07557/L

131

2710.99.79

$0.38143/L

132

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

133

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

134

2710.99.91

$0.05449/L

135

2710.99.92

$0.05449/kg

136

2902.20.90

$0.38143/L

137

2902.30.90

$0.38143/L

138

2902.41.90

$0.38143/L

139

2902.42.90

$0.38143/L

140

2902.43.90

$0.38143/L

141

2902.44.90

$0.38143/L

142

2902.50.00

5%

From 1 January 2008: Free

143

2907.11.00

5%

From 1 January 2008: Free

144

2909.41.00

5%

From 1 January 2008: Free

145

2909.42.00

5%

From 1 January 2008: Free

146

2909.43.00

5%

From 1 January 2008: Free

147

2909.44.00

5%

From 1 January 2008: Free

148

2909.49.00

5%

From 1 January 2008: Free

149

2909.50.10

5%

From 1 January 2008: Free

150

2909.60.10

5%

From 1 January 2008: Free

151

2914.11.00

5%

From 1 January 2008: Free

152

2922.13.00

5%

From 1 January 2008: Free

153

3402.11.00

5%

From 1 January 2008: Free

154

3402.12.00

5%

From 1 January 2008: Free

155

3402.13.00

5%

From 1 January 2008: Free

156

3402.19.00

5%

From 1 January 2008: Free

157

3402.20.00

5%

From 1 January 2008: Free

158

3402.90.00

5%

From 1 January 2008: Free

159

3403.11.10

$0.05449/kg

160

3403.11.90

$0.05449/L

161

3403.19.10

$0.05449/kg

162

3403.19.90

$0.05449/L

163

3403.91.10

$0.05449/kg

164

3403.91.90

$0.05449/L

165

3403.99.10

$0.05449/kg

166

3403.99.90

$0.05449/L

167

3811.21.10

$0.05449/kg

168

3811.21.90

$0.05449/L

169

3817.00.19

$0.38143/L

170

3819.00.00

$0.05449/L

171

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

172

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

173

3825.30.20

5%

From 1 January 2010: Free

174

3901.10.00

5%

From 1 January 2008: Free

175

3901.20.00

5%

From 1 January 2008: Free

176

3901.30.00

5%

From 1 January 2008: Free

177

3901.90.00

5%

From 1 January 2008: Free

178

3902.10.00

5%

From 1 January 2008: Free

179

3902.30.00

5%

From 1 January 2008: Free

180

3902.90.00

5%

From 1 January 2008: Free

181

3903.11.00

5%

From 1 January 2008: Free

182

3903.19.00

5%

From 1 January 2008: Free

183

3903.20.00

5%

From 1 January 2008: Free

184

3903.30.00

5%

From 1 January 2008: Free

185

3903.90.00

5%

From 1 January 2008: Free

186

3904.10.00

5%

From 1 January 2008: Free

187

3904.21.00

5%

From 1 January 2008: Free

188

3904.22.00

5%

From 1 January 2008: Free

189

3904.30.00

5%

From 1 January 2008: Free

190

3904.40.00

5%

From 1 January 2008: Free

191

3904.50.00

5%

From 1 January 2008: Free

192

3904.61.00

5%

From 1 January 2008: Free

193

3904.69.00

5%

From 1 January 2008: Free

194

3904.90.00

5%

From 1 January 2008: Free

195

3905.12.00

5%

From 1 January 2008: Free

196

3905.19.00

5%

From 1 January 2008: Free

197

3905.21.00

5%

From 1 January 2008: Free

198

3905.29.00

5%

From 1 January 2008: Free

199

3905.30.00

5%

From 1 January 2008: Free

200

3905.91.00

5%

From 1 January 2008: Free

201

3905.99.00

5%

From 1 January 2008: Free

202

3906.10.00

5%

From 1 January 2008: Free

203

3906.90.00

5%

From 1 January 2008: Free

204

3907.10.00

5%

From 1 January 2008: Free

205

3907.20.00

5%

From 1 January 2008: Free

206

3907.30.00

5%

From 1 January 2008: Free

207

3907.40.00

5%

From 1 January 2008: Free

208

3907.50.00

5%

From 1 January 2008: Free

209

3907.60.00

5%

From 1 January 2008: Free

210

3907.91.00

5%

From 1 January 2008: Free

211

3907.99.10

5%

From 1 January 2008: Free

212

3907.99.90

5%

From 1 January 2008: Free

213

3909.10.00

5%

From 1 January 2008: Free

214

3909.20.00

5%

From 1 January 2008: Free

215

3909.30.00

5%

From 1 January 2008: Free

216

3909.40.00

5%

From 1 January 2008: Free

217

3909.50.10

5%

From 1 January 2008: Free

218

3909.50.90

5%

From 1 January 2008: Free

219

3917.21.10

5%

From 1 January 2010: Free

220

3917.22.00

5%

From 1 January 2010: Free

221

3917.23.00

5%

From 1 January 2010: Free

222

3917.29.00

5%

From 1 January 2010: Free

223

3917.31.10

5%

From 1 January 2010: Free

224

3917.32.10

5%

From 1 January 2010: Free

225

3917.33.10

5%

From 1 January 2010: Free

226

3917.39.10

5%

From 1 January 2010: Free

227

3920.43.00

5%

From 1 January 2008: Free

228

3923.21.00

5%

From 1 January 2008: Free

229

3923.29.00

5%

From 1 January 2008: Free

230

3923.30.00

5%

From 1 January 2008: Free

231

3923.40.00

5%

From 1 January 2008: Free

232

3923.50.00

5%

From 1 January 2008: Free

233

3923.90.00

5%

From 1 January 2008: Free

234

3925.10.00

5%

From 1 January 2008: Free

235

3926.20.29

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

236

4002.11.00

5%

From 1 January 2008: Free

237

4011.10.00

5%

From 1 January 2010: Free

238

4011.20.00

5%

From 1 January 2010: Free

239

4012.11.00

5%

From 1 January 2010: Free

240

4012.12.00

5%

From 1 January 2010: Free

241

4012.13.00

5%

From 1 January 2010: Free

242

4012.19.00

5%

From 1 January 2010: Free

243

4012.20.00

5%

From 1 January 2010: Free

244

4015.11.00

5%

From 1 January 2010: Free

245

4015.19.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

246

4015.19.90

5%

From 1 January 2010: Free

247

4015.90.10

5%

From 1 January 2010: Free

248

4015.90.21

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

249

4015.90.29

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

250

4016.91.00

5%

From 1 January 2010: Free

251

4203.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

252

4203.21.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

253

4203.29.10

5%

From 1 January 2010: Free

254

4203.30.00

5%

From 1 January 2010: Free

255

4203.40.10

5%

From 1 January 2010: Free

256

4203.40.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

257

4204.00.00

5%

From 1 January 2010: Free

258

4205.00.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

259

4303.10.00

5%

From 1 January 2010: Free

260

4303.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

261

4304.00.10

5%

From 1 January 2010: Free

262

4304.00.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

263

5007.90.10

5%

From 1 January 2010: Free

264

5106.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

265

5106.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

266

5107.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

267

5107.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

268

5108.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

269

5108.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

270

5109.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

271

5109.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

272

5110.00.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

273

5111.11.00

5%

From 1 January 2010: Free

274

5111.19.00

5%

From 1 January 2010: Free

275

5111.20.00

5%

From 1 January 2010: Free

276

5111.30.00

5%

From 1 January 2010: Free

277

5111.90.00

5%

From 1 January 2010: Free

278

5112.11.00

5%

From 1 January 2010: Free

279

5112.19.00

5%

From 1 January 2010: Free

280

5112.20.00

5%

From 1 January 2010: Free

281

5112.30.00

5%

From 1 January 2010: Free

282

5112.90.00

5%

From 1 January 2010: Free

283

5113.00.00

5%

From 1 January 2010: Free

284

5204.11.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

285

5204.19.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

286

5204.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

287

5205.11.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

288

5205.11.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

289

5205.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

290

5205.13.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

291

5205.14.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

292

5205.15.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

293

5205.21.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

294

5205.21.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

295

5205.22.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

296

5205.23.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

297

5205.24.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

298

5205.26.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

299

5205.27.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

300

5205.28.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

301

5205.31.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

302

5205.31.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

303

5205.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

304

5205.33.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

305

5205.34.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

306

5205.35.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

307

5205.41.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

308

5205.41.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

309

5205.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

310

5205.43.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

311

5205.44.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

312

5205.46.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

313

5205.47.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

314

5205.48.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

315

5206.11.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

316

5206.11.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

317

5206.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

318

5206.13.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

319

5206.14.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

320

5206.15.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

321

5206.21.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

322

5206.21.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

323

5206.22.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

324

5206.23.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

325

5206.24.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

326

5206.25.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

327

5206.31.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

328

5206.31.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

329

5206.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

330

5206.33.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

331

5206.34.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

332

5206.35.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

333

5206.41.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

334

5206.41.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

335

5206.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

336

5206.43.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

337

5206.44.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

338

5206.45.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

339

5207.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

340

5207.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

341

5208.11.00

5%

From 1 January 2010: Free

342

5208.12.00

5%

From 1 January 2010: Free

343

5208.13.00

5%

From 1 January 2010: Free

344

5208.19.00

5%

From 1 January 2010: Free

345

5208.21.00

5%

From 1 January 2010: Free

346

5208.22.00

5%

From 1 January 2010: Free

347

5208.23.00

5%

From 1 January 2010: Free

348

5208.29.00

5%

From 1 January 2010: Free

349

5208.31.00

5%

From 1 January 2010: Free

350

5208.32.00

5%

From 1 January 2010: Free

351

5208.33.00

5%

From 1 January 2010: Free

352

5208.39.00

5%

From 1 January 2010: Free

353

5208.41.00

5%

From 1 January 2010: Free

354

5208.42.00

5%

From 1 January 2010: Free

355

5208.43.00

5%

From 1 January 2010: Free

356

5208.49.00

5%

From 1 January 2010: Free

357

5208.51.00

5%

From 1 January 2010: Free

358

5208.52.00

5%

From 1 January 2010: Free

359

5208.53.00

5%

From 1 January 2010: Free

360

5208.59.00

5%

From 1 January 2010: Free

361

5209.11.00

5%

From 1 January 2010: Free

362

5209.12.00

5%

From 1 January 2010: Free

363

5209.19.00

5%

From 1 January 2010: Free

364

5209.21.00

5%

From 1 January 2010: Free

365

5209.22.00

5%

From 1 January 2010: Free

366

5209.29.00

5%

From 1 January 2010: Free

367

5209.31.00

5%

From 1 January 2010: Free

368

5209.32.00

5%

From 1 January 2010: Free

369

5209.39.00

5%

From 1 January 2010: Free

370

5209.41.00

5%

From 1 January 2010: Free

371

5209.42.00

5%

From 1 January 2010: Free

372

5209.43.00

5%

From 1 January 2010: Free

373

5209.49.00

5%

From 1 January 2010: Free

374

5209.51.00

5%

From 1 January 2010: Free

375

5209.52.00

5%

From 1 January 2010: Free

376

5209.59.00

5%

From 1 January 2010: Free

377

5210.11.00

5%

From 1 January 2010: Free

378

5210.12.00

5%

From 1 January 2010: Free

379

5210.19.00

5%

From 1 January 2010: Free

380

5210.21.00

5%

From 1 January 2010: Free

381

5210.22.00

5%

From 1 January 2010: Free

382

5210.29.00

5%

From 1 January 2010: Free

383

5210.31.00

5%

From 1 January 2010: Free

384

5210.32.00

5%

From 1 January 2010: Free

385

5210.39.00

5%

From 1 January 2010: Free

386

5210.41.00

5%

From 1 January 2010: Free

387

5210.42.00

5%

From 1 January 2010: Free

388

5210.49.00

5%

From 1 January 2010: Free

389

5210.51.00

5%

From 1 January 2010: Free

390

5210.52.00

5%

From 1 January 2010: Free

391

5210.59.00

5%

From 1 January 2010: Free

392

5211.11.00

5%

From 1 January 2010: Free

393

5211.12.00

5%

From 1 January 2010: Free

394

5211.19.00

5%

From 1 January 2010: Free

395

5211.21.00

5%

From 1 January 2010: Free

396

5211.22.00

5%

From 1 January 2010: Free

397

5211.29.00

5%

From 1 January 2010: Free

398

5211.31.00

5%

From 1 January 2010: Free

399

5211.32.00

5%

From 1 January 2010: Free

400

5211.39.00

5%

From 1 January 2010: Free

401

5211.41.00

5%

From 1 January 2010: Free

402

5211.42.00

5%

From 1 January 2010: Free

403

5211.43.00

5%

From 1 January 2010: Free

404

5211.49.00

5%

From 1 January 2010: Free

405

5211.51.00

5%

From 1 January 2010: Free

406

5211.52.00

5%

From 1 January 2010: Free

407

5211.59.00

5%

From 1 January 2010: Free

408

5212.11.00

5%

From 1 January 2010: Free

409

5212.12.00

5%

From 1 January 2010: Free

410

5212.13.00

5%

From 1 January 2010: Free

411

5212.14.00

5%

From 1 January 2010: Free

412

5212.15.00

5%

From 1 January 2010: Free

413

5212.21.00

5%

From 1 January 2010: Free

414

5212.22.00

5%

From 1 January 2010: Free

415

5212.23.00

5%

From 1 January 2010: Free

416

5212.24.00

5%

From 1 January 2010: Free

417

5212.25.00

5%

From 1 January 2010: Free

418

5306.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

419

5307.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

420

5307.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

421

5401.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

422

5401.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

423

5402.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

424

5402.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

425

5402.33.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

426

5402.39.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

427

5402.41.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

428

5402.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

429

5402.43.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

430

5402.49.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

431

5402.51.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

432

5402.52.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

433

5402.59.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

434

5402.61.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

435

5402.62.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

436

5402.69.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

437

5403.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

438

5403.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

439

5403.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

440

5403.33.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

441

5403.39.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

442

5403.41.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

443

5403.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

444

5403.49.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

445

5404.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

446

5404.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

447

5405.00.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

448

5406.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

449

5406.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

450

5407.10.00

5%

From 1 January 2010: Free

451

5407.20.00

5%

From 1 January 2010: Free

452

5407.30.00

5%

From 1 January 2010: Free

453

5407.41.00

5%

From 1 January 2010: Free

454

5407.42.00

5%

From 1 January 2010: Free

455

5407.43.00

5%

From 1 January 2010: Free

456

5407.44.00

5%

From 1 January 2010: Free

457

5407.51.00

5%

From 1 January 2010: Free

458

5407.52.00

5%

From 1 January 2010: Free

459

5407.53.00

5%

From 1 January 2010: Free

460

5407.54.00

5%

From 1 January 2010: Free

461

5407.61.00

5%

From 1 January 2010: Free

462

5407.69.00

5%

From 1 January 2010: Free

463

5407.71.00

5%

From 1 January 2010: Free

464

5407.72.00

5%

From 1 January 2010: Free

465

5407.73.00

5%

From 1 January 2010: Free

466

5407.74.00

5%

From 1 January 2010: Free

467

5407.81.00

5%

From 1 January 2010: Free

468

5407.82.00

5%

From 1 January 2010: Free

469

5407.83.00

5%

From 1 January 2010: Free

470

5407.84.00

5%

From 1 January 2010: Free

471

5407.91.00

5%

From 1 January 2010: Free

472

5407.92.00

5%

From 1 January 2010: Free

473

5407.93.00

5%

From 1 January 2010: Free

474

5407.94.00

5%

From 1 January 2010: Free

475

5408.10.00

5%

From 1 January 2010: Free

476

5408.21.00

5%

From 1 January 2010: Free

477

5408.22.00

5%

From 1 January 2010: Free

478

5408.23.00

5%

From 1 January 2010: Free

479

5408.24.00

5%

From 1 January 2010: Free

480

5408.31.00

5%

From 1 January 2010: Free

481

5408.32.00

5%

From 1 January 2010: Free

482

5408.33.00

5%

From 1 January 2010: Free

483

5408.34.00

5%

From 1 January 2010: Free

484

5501.10.10

5%

From 1 January 2010: Free

485

5501.20.10

5%

From 1 January 2010: Free

486

5501.30.10

5%

From 1 January 2010: Free

487

5501.90.10

5%

From 1 January 2010: Free

488

5508.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

489

5508.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

490

5509.11.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

491

5509.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

492

5509.21.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

493

5509.22.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

494

5509.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

495

5509.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

496

5509.41.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

497

5509.42.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

498

5509.51.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

499

5509.52.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

500

5509.53.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

501

5509.59.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

502

5509.61.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

503

5509.62.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

504

5509.69.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

505

5509.91.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

506

5509.92.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

507

5509.99.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

508

5510.11.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

509

5510.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

510

5510.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

511

5510.30.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

512

5510.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

513

5511.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

514

5511.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

515

5511.30.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

516

5512.11.00

5%

From 1 January 2010: Free

517

5512.19.00

5%

From 1 January 2010: Free

518

5512.21.00

5%

From 1 January 2010: Free

519

5512.29.00

5%

From 1 January 2010: Free

520

5512.91.00

5%

From 1 January 2010: Free

521

5512.99.00

5%

From 1 January 2010: Free

522

5513.11.00

5%

From 1 January 2010: Free

523

5513.12.00

5%

From 1 January 2010: Free

524

5513.13.00

5%

From 1 January 2010: Free

525

5513.19.00

5%

From 1 January 2010: Free

526

5513.21.00

5%

From 1 January 2010: Free

527

5513.22.00

5%

From 1 January 2010: Free

528

5513.23.00

5%

From 1 January 2010: Free

529

5513.29.00

5%

From 1 January 2010: Free

530

5513.31.00

5%

From 1 January 2010: Free

531

5513.32.00

5%

From 1 January 2010: Free

532

5513.33.00

5%

From 1 January 2010: Free

533

5513.39.00

5%

From 1 January 2010: Free

534

5513.41.00

5%

From 1 January 2010: Free

535

5513.42.00

5%

From 1 January 2010: Free

536

5513.43.00

5%

From 1 January 2010: Free

537

5513.49.00

5%

From 1 January 2010: Free

538

5514.11.00

5%

From 1 January 2010: Free

539

5514.12.00

5%

From 1 January 2010: Free

540

5514.13.00

5%

From 1 January 2010: Free

541

5514.19.00

5%

From 1 January 2010: Free

542

5514.21.00

5%

From 1 January 2010: Free

543

5514.22.00

5%

From 1 January 2010: Free

544

5514.23.00

5%

From 1 January 2010: Free

545

5514.29.00

5%

From 1 January 2010: Free

546

5514.31.00

5%

From 1 January 2010: Free

547

5514.32.00

5%

From 1 January 2010: Free

548

5514.33.00

5%

From 1 January 2010: Free

549

5514.39.00

5%

From 1 January 2010: Free

550

5514.41.00

5%

From 1 January 2010: Free

551

5514.42.00

5%

From 1 January 2010: Free

552

5514.43.00

5%

From 1 January 2010: Free

553

5514.49.00

5%

From 1 January 2010: Free

554

5515.11.00

5%

From 1 January 2010: Free

555

5515.12.00

5%

From 1 January 2010: Free

556

5515.13.00

5%

From 1 January 2010: Free

557

5515.19.00

5%

From 1 January 2010: Free

558

5515.21.00

5%

From 1 January 2010: Free

559

5515.22.00

5%

From 1 January 2010: Free

560

5515.29.00

5%

From 1 January 2010: Free

561

5515.91.00

5%

From 1 January 2010: Free

562

5515.92.00

5%

From 1 January 2010: Free

563

5515.99.00

5%

From 1 January 2010: Free

564

5516.11.00

5%

From 1 January 2010: Free

565

5516.12.00

5%

From 1 January 2010: Free

566

5516.13.00

5%

From 1 January 2010: Free

567

5516.14.00

5%

From 1 January 2010: Free

568

5516.21.00

5%

From 1 January 2010: Free

569

5516.22.00

5%

From 1 January 2010: Free

570

5516.23.00

5%

From 1 January 2010: Free

571

5516.24.00

5%

From 1 January 2010: Free

572

5516.31.00

5%

From 1 January 2010: Free

573

5516.32.00

5%

From 1 January 2010: Free

574

5516.33.00

5%

From 1 January 2010: Free

575

5516.34.00

5%

From 1 January 2010: Free

576

5516.41.00

5%

From 1 January 2010: Free

577

5516.42.00

5%

From 1 January 2010: Free

578

5516.43.00

5%

From 1 January 2010: Free

579

5516.44.00

5%

From 1 January 2010: Free

580

5516.91.00

5%

From 1 January 2010: Free

581

5516.92.00

5%

From 1 January 2010: Free

582

5516.93.00

5%

From 1 January 2010: Free

583

5516.94.00

5%

From 1 January 2010: Free

584

5601.10.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

585

5602.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

586

5602.21.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

587

5602.29.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

588

5602.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

589

5603.11.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

590

5603.12.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

591

5603.13.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

592

5603.14.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

593

5603.91.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

594

5603.92.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

595

5603.93.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

596

5603.94.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

597

5604.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

598

5604.20.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

599

5604.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

600

5606.00.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

601

5607.10.00

5%

From 1 January 2010: Free

602

5607.21.00

5%

From 1 January 2010: Free

603

5607.29.00

5%

From 1 January 2010: Free

604

5607.41.00

5%

From 1 January 2010: Free

605

5607.49.00

5%

From 1 January 2010: Free

606

5607.50.00

5%

From 1 January 2010: Free

607

5609.00.00

5%

From 1 January 2010: Free

608

5702.31.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

609

5702.32.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

610

5702.39.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

611

5702.39.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

612

5702.41.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

613

5702.42.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

614

5702.49.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

615

5702.49.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

616

5702.51.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

617

5702.52.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

618

5702.59.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

619

5702.91.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

620

5702.92.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

621

5702.99.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

622

5703.10.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

623

5703.20.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

624

5703.30.00

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

625

5703.90.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

626

5704.10.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

627

5704.10.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

628

5704.90.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

629

5704.90.90

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

630

5705.00.10

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

631

5705.00.30

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

632

5705.00.90

10%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

633

5801.10.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

634

5801.10.99

5%

From 1 January 2010: Free

635

5801.21.00

5%

From 1 January 2010: Free

636

5801.23.00

5%

From 1 January 2010: Free

637

5801.24.00

5%

From 1 January 2010: Free

638

5801.25.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

639

5801.25.90

5%

From 1 January 2010: Free

640

5801.26.00

5%

From 1 January 2010: Free

641

5801.31.00

5%

From 1 January 2010: Free

642

5801.33.00

5%

From 1 January 2010: Free

643

5801.34.00

5%

From 1 January 2010: Free

644

5801.35.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

645

5801.35.90

5%

From 1 January 2010: Free

646

5801.36.00

5%

From 1 January 2010: Free

647

5801.90.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

648

5801.90.90

5%

From 1 January 2010: Free

649

5802.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

650

5802.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

651

5802.20.00

5%

From 1 January 2010: Free

652

5802.30.00

5%

From 1 January 2010: Free

653

5803.90.10

5%

From 1 January 2010: Free

654

5806.10.00

5%

From 1 January 2010: Free

655

5806.20.00

5%

From 1 January 2010: Free

656

5806.31.00

5%

From 1 January 2010: Free

657

5806.32.00

5%

From 1 January 2010: Free

658

5806.39.90

5%

From 1 January 2010: Free

659

5807.10.00

5%

From 1 January 2010: Free

660

5807.90.00

5%

From 1 January 2010: Free

661

5808.10.00

5%

From 1 January 2010: Free

662

5808.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

663

5810.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

664

5810.91.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

665

5810.92.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

666

5810.99.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

667

5811.00.00

5%

From 1 January 2010: Free

668

5902.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

669

5902.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

670

5903.10.10

5%

From 1 January 2010: Free

671

5903.10.90

5%

From 1 January 2010: Free

672

5903.20.10

5%

From 1 January 2010: Free

673

5903.20.90

5%

From 1 January 2010: Free

674

5903.90.10

5%

From 1 January 2010: Free

675

5903.90.90

5%

From 1 January 2010: Free

676

5904.10.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

677

5904.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

678

5905.00.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

679

5905.00.20

5%

From 1 January 2010: Free

680

5905.00.30

5%

From 1 January 2010: Free

681

5906.10.00

5%

From 1 January 2010: Free

682

5906.91.90

5%

From 1 January 2010: Free

683

5906.99.00

5%

From 1 January 2010: Free

684

5907.00.00

5%

From 1 January 2010: Free

685

5908.00.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

686

5909.00.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

687

5910.00.00

5%

From 1 January 2010: Free

688

5911.20.00

5%

From 1 January 2010: Free

689

5911.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

690

5911.32.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

691

5911.40.00

5%

From 1 January 2010: Free

692

5911.90.10

5%

From 1 January 2010: Free

693

5911.90.90

5%

From 1 January 2010: Free

694

6001.10.00

5%

From 1 January 2010: Free

695

6001.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

696

6001.22.00

5%

From 1 January 2010: Free

697

6001.29.00

5%

From 1 January 2010: Free

698

6001.91.00

5%

From 1 January 2010: Free

699

6001.92.00

5%

From 1 January 2010: Free

700

6001.99.00

5%

From 1 January 2010: Free

701

6002.40.00

5%

From 1 January 2010: Free

702

6002.90.00

5%

From 1 January 2010: Free

703

6003.10.00

5%

From 1 January 2010: Free

704

6003.20.00

5%

From 1 January 2010: Free

705

6003.30.00

5%

From 1 January 2010: Free

706

6003.40.00

5%

From 1 January 2010: Free

707

6003.90.00

5%

From 1 January 2010: Free

708

6004.10.00

5%

From 1 January 2010: Free

709

6004.90.00

5%

From 1 January 2010: Free

710

6005.10.00

5%

From 1 January 2010: Free

711

6005.21.00

5%

From 1 January 2010: Free

712

6005.22.00

5%

From 1 January 2010: Free

713

6005.23.00

5%

From 1 January 2010: Free

714

6005.24.00

5%

From 1 January 2010: Free

715

6005.31.00

5%

From 1 January 2010: Free

716

6005.32.00

5%

From 1 January 2010: Free

717

6005.33.00

5%

From 1 January 2010: Free

718

6005.34.00

5%

From 1 January 2010: Free

719

6005.41.00

5%

From 1 January 2010: Free

720

6005.42.00

5%

From 1 January 2010: Free

721

6005.43.00

5%

From 1 January 2010: Free

722

6005.44.00

5%

From 1 January 2010: Free

723

6005.90.00

5%

From 1 January 2010: Free

724

6006.10.00

5%

From 1 January 2010: Free

725

6006.21.00

5%

From 1 January 2010: Free

726

6006.22.00

5%

From 1 January 2010: Free

727

6006.23.00

5%

From 1 January 2010: Free

728

6006.24.00

5%

From 1 January 2010: Free

729

6006.31.00

5%

From 1 January 2010: Free

730

6006.32.00

5%

From 1 January 2010: Free

731

6006.33.00

5%

From 1 January 2010: Free

732

6006.34.00

5%

From 1 January 2010: Free

733

6006.41.00

5%

From 1 January 2010: Free

734

6006.42.00

5%

From 1 January 2010: Free

735

6006.43.00

5%

From 1 January 2010: Free

736

6006.44.00

5%

From 1 January 2010: Free

737

6006.90.00

5%

From 1 January 2010: Free

738

6101.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

739

6101.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

740

6101.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

741

6101.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

742

6102.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

743

6102.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

744

6102.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

745

6102.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

746

6103.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

747

6103.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

748

6103.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

749

6103.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

750

6103.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

751

6103.23.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

752

6103.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

753

6103.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

754

6103.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

755

6103.33.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

756

6103.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

757

6103.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

758

6103.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

759

6103.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

760

6103.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

761

6104.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

762

6104.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

763

6104.13.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

764

6104.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

765

6104.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

766

6104.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

767

6104.23.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

768

6104.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

769

6104.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

770

6104.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

771

6104.33.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

772

6104.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

773

6104.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

774

6104.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

775

6104.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

776

6104.44.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

777

6104.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

778

6104.51.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

779

6104.52.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

780

6104.53.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

781

6104.59.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

782

6104.61.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

783

6104.62.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

784

6104.63.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

785

6104.69.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

786

6105.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

787

6105.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

788

6105.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

789

6106.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

790

6106.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

791

6106.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

792

6107.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

793

6107.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

794

6107.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

795

6107.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

796

6107.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

797

6107.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

798

6107.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

799

6107.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

800

6107.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

801

6108.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

802

6108.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

803

6108.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

804

6108.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

805

6108.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

806

6108.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

807

6108.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

808

6108.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

809

6108.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

810

6108.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

811

6108.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

812

6109.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

813

6109.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

814

6110.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

815

6110.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

816

6110.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

817

6110.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

818

6110.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

819

6110.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

820

6111.10.10

5%

From 1 January 2010: Free

821

6111.10.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

822

6111.20.10

5%

From 1 January 2010: Free

823

6111.20.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

824

6111.30.10

5%

From 1 January 2010: Free

825

6111.30.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

826

6111.90.10

5%

From 1 January 2010: Free

827

6111.90.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

828

6112.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

829

6112.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

830

6112.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

831

6112.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

832

6112.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

833

6112.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

834

6112.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

835

6112.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

836

6113.00.11

5%

From 1 January 2010: Free

837

6113.00.19

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

838

6113.00.20

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

839

6113.00.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

840

6114.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

841

6114.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

842

6114.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

843

6114.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

844

6115.11.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

845

6115.11.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

846

6115.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

847

6115.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

848

6115.20.00

5%

From 1 January 2010: Free

849

6115.91.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

850

6115.91.90

5%

From 1 January 2010: Free

851

6115.92.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

852

6115.92.90

5%

From 1 January 2010: Free

853

6115.93.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

854

6115.93.90

5%

From 1 January 2010: Free

855

6115.99.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

856

6115.99.90

5%

From 1 January 2010: Free

857

6117.20.00

5%

From 1 January 2010: Free

858

6117.90.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

859

6117.90.20

5%

From 1 January 2010: Free

860

6117.90.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

861

6201.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

862

6201.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

863

6201.13.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

864

6201.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

865

6201.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

866

6201.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

867

6201.93.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

868

6201.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

869

6202.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

870

6202.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

871

6202.13.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

872

6202.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

873

6202.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

874

6202.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

875

6202.93.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

876

6202.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

877

6203.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

878

6203.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

879

6203.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

880

6203.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

881

6203.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

882

6203.23.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

883

6203.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

884

6203.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

885

6203.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

886

6203.33.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

887

6203.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

888

6203.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

889

6203.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

890

6203.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

891

6203.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

892

6204.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

893

6204.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

894

6204.13.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

895

6204.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

896

6204.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

897

6204.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

898

6204.23.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

899

6204.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

900

6204.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

901

6204.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

902

6204.33.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

903

6204.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

904

6204.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

905

6204.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

906

6204.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

907

6204.44.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

908

6204.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

909

6204.51.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

910

6204.52.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

911

6204.53.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

912

6204.59.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

913

6204.61.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

914

6204.62.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

915

6204.63.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

916

6204.69.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

917

6205.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

918

6205.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

919

6205.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

920

6205.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

921

6206.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

922

6206.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

923

6206.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

924

6206.40.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

925

6206.90.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

926

6207.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

927

6207.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

928

6207.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

929

6207.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

930

6207.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

931

6207.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

932

6207.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

933

6207.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

934

6208.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

935

6208.19.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

936

6208.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

937

6208.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

938

6208.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

939

6208.91.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

940

6208.92.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

941

6208.99.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

942

6209.10.10

5%

From 1 January 2010: Free

943

6209.10.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

944

6209.20.10

5%

From 1 January 2010: Free

945

6209.20.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

946

6209.30.10

5%

From 1 January 2010: Free

947

6209.30.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

948

6209.90.10

5%

From 1 January 2010: Free

949

6209.90.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

950

6210.10.10

5%

From 1 January 2010: Free

951

6210.10.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

952

6210.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

953

6210.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

954

6210.40.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

955

6210.40.20

5%

From 1 January 2010: Free

956

6210.40.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

957

6210.50.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

958

6210.50.20

5%

From 1 January 2010: Free

959

6210.50.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

960

6211.11.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

961

6211.12.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

962

6211.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

963

6211.31.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

964

6211.32.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

965

6211.33.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

966

6211.39.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

967

6211.41.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

968

6211.42.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

969

6211.43.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

970

6211.49.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

971

6212.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

972

6212.20.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

973

6212.30.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

974

6212.90.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

975

6212.90.90

5%

From 1 January 2010: Free

976

6213.10.00

5%

From 1 January 2010: Free

977

6213.20.00

5%

From 1 January 2010: Free

978

6213.90.00

5%

From 1 January 2010: Free

979

6215.10.00

5%

From 1 January 2010: Free

980

6215.20.00

5%

From 1 January 2010: Free

981

6215.90.00

5%

From 1 January 2010: Free

982

6217.10.10

5%

From 1 January 2010: Free

983

6217.90.10

5%

From 1 January 2010: Free

984

6217.90.90

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

985

6301.10.00

5%

From 1 January 2010: Free

986

6301.20.00

5%

From 1 January 2010: Free

987

6301.30.90

5%

From 1 January 2010: Free

988

6301.40.00

5%

From 1 January 2010: Free

989

6301.90.90

5%

From 1 January 2010: Free

990

6302.10.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

991

6302.21.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

992

6302.22.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

993

6302.29.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

994

6302.31.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

995

6302.32.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

996

6302.39.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

997

6302.40.00

5%

From 1 January 2010: Free

998

6302.51.90

5%

From 1 January 2010: Free

999

6302.52.00

5%

From 1 January 2010: Free

1000

6302.53.00

5%

From 1 January 2010: Free

1001

6302.59.00

5%

From 1 January 2010: Free

1002

6302.60.00

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1003

6302.91.20

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1004

6302.91.90

5%

From 1 January 2010: Free

1005

6302.92.90

5%

From 1 January 2010: Free

1006

6302.93.00

5%

From 1 January 2010: Free

1007

6302.99.00

5%

From 1 January 2010: Free

1008

6303.11.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1009

6303.11.90

5%

From 1 January 2010: Free

1010

6303.12.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1011

6303.12.90

5%

From 1 January 2010: Free

1012

6303.19.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1013

6303.19.90

5%

From 1 January 2010: Free

1014

6303.91.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1015

6303.91.90

5%

From 1 January 2010: Free

1016

6303.92.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1017

6303.92.90

5%

From 1 January 2010: Free

1018

6303.99.10

12.5%

From 1 January 2010: 5%

From 1 January 2015: Free

1019

6303.99.90

5%

From 1 January 2010: Free

1020

6304.11.00

5%

From 1 January 2010: Free

1021

6304.19.10

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1022

6304.19.90

5%

From 1 January 2010: Free

1023

6304.91.00

5%

From 1 January 2010: Free

1024

6304.92.00

5%

From 1 January 2010: Free

1025

6304.93.00

5%

From 1 January 2010: Free

1026

6304.99.00

5%

From 1 January 2010: Free

1027

6305.32.00

5%

From 1 January 2010: Free

1028

6305.33.90

5%

From 1 January 2010: Free

1029

6305.39.90

5%

From 1 January 2010: Free

1030

6306.11.00

5%

From 1 January 2010: Free

1031

6306.12.00

5%

From 1 January 2010: Free

1032

6306.19.00

5%

From 1 January 2010: Free

1033

6306.21.00

5%

From 1 January 2010: Free

1034

6306.22.00

5%

From 1 January 2010: Free

1035

6306.29.00

5%

From 1 January 2010: Free

1036

6306.31.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1037

6306.39.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1038

6306.41.00

5%

From 1 January 2010: Free

1039

6306.49.00

5%

From 1 January 2010: Free

1040

6306.91.00

5%

From 1 January 2010: Free

1041

6306.99.00

5%

From 1 January 2010: Free

1042

6307.10.10

5%

From 1 January 2010: Free

1043

6307.10.20

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1044

6307.10.30

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1045

6307.10.90

5%

From 1 January 2010: Free

1046

6307.20.00

5%

From 1 January 2010: Free

1047

6307.90.10

5%

From 1 January 2010: Free

1048

6307.90.21

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1049

6307.90.29

5%

From 1 January 2010: Free

1050

6307.90.30

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1051

6307.90.40

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1052

6307.90.91

5%

From 1 January 2010: Free

1053

6307.90.99

5%

From 1 January 2010: Free

1054

6401.10.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1055

6401.91.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1056

6401.92.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1057

6401.99.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1058

6402.19.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1059

6402.20.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1060

6402.30.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1061

6402.91.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1062

6402.99.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1063

6403.19.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1064

6403.30.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1065

6403.40.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1066

6403.51.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1067

6403.59.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1068

6403.91.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1069

6403.99.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1070

6404.11.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1071

6404.19.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1072

6404.20.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1073

6405.10.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1074

6405.20.00

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1075

6405.90.90

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1076

6406.20.00

4%

From 1 January 2009: Free

1077

6406.99.99

4%

From 1 January 2009: Free

1078

6501.00.00

5%

From 1 January 2010: Free

1079

6503.00.00

5%

From 1 January 2010: Free

1080

6505.90.10

5%

From 1 January 2010: Free

1081

6506.91.10

5%

From 1 January 2010: Free

1082

6506.99.10

5%

From 1 January 2010: Free

1083

7007.11.11

5%

From 1 January 2010: Free

1084

7007.21.11

5%

From 1 January 2010: Free

1085

7009.10.10

5%

From 1 January 2010: Free

1086

7217.10.00

4%

From 1 January 2010: Free

1087

7217.20.00

4%

From 1 January 2010: Free

1088

7217.30.00

4%

From 1 January 2010: Free

1089

7217.90.00

4%

From 1 January 2010: Free

1090

7301.20.00

4%

From 1 January 2010: Free

1091

7306.30.00

4%

From 1 January 2010: Free

1092

7306.40.00

4%

From 1 January 2010: Free

1093

7306.60.00

4%

From 1 January 2010: Free

1094

7318.15.00

5%

From 1 January 2010: Free

1095

7320.10.00

5%

From 1 January 2010: Free

1096

7320.20.00

5%

From 1 January 2010: Free

1097

7320.90.00

5%

From 1 January 2010: Free

1098

7322.11.00

5%

From 1 January 2010: Free

1099

8301.20.00

5%

From 1 January 2010: Free

1100

8302.10.00

5%

From 1 January 2010: Free

1101

8302.30.00

5%

From 1 January 2010: Free

1102

8407.33.10

5%

From 1 January 2010: Free

1103

8407.34.10

5%

From 1 January 2010: Free

1104

8407.90.10

5%

From 1 January 2010: Free

1105

8408.20.10

5%

From 1 January 2010: Free

1106

8409.91.10

5%

From 1 January 2010: Free

1107

8409.99.10

5%

From 1 January 2010: Free

1108

8413.30.90

5%

From 1 January 2010: Free

1109

8415.20.00

5%

From 1 January 2010: Free

1110

8415.90.00

5%

From 1 January 2010: Free

1111

8424.89.10

5%

From 1 January 2010: Free

1112

8424.90.90

5%

From 1 January 2010: Free

1113

8425.42.00

5%

From 1 January 2010: Free

1114

8425.49.00

5%

From 1 January 2010: Free

1115

8481.30.00

5%

From 1 January 2010: Free

1116

8482.99.10

5%

From 1 January 2010: Free

1117

8483.10.91

5%

From 1 January 2010: Free

1118

8483.20.00

5%

From 1 January 2010: Free

1119

8483.30.10

5%

From 1 January 2010: Free

1120

8483.40.11

5%

From 1 January 2010: Free

1121

8483.40.90

5%

From 1 January 2010: Free

1122

8483.50.11

5%

From 1 January 2010: Free

1123

8483.50.90

5%

From 1 January 2010: Free

1124

8483.60.10

5%

From 1 January 2010: Free

1125

8483.90.00

5%

From 1 January 2010: Free

1126

8484.10.10

5%

From 1 January 2010: Free

1127

8484.90.10

5%

From 1 January 2010: Free

1128

8507.10.10

5%

From 1 January 2010: Free

1129

8511.10.00

5%

From 1 January 2010: Free

1130

8511.30.00

5%

From 1 January 2010: Free

1131

8511.40.10

5%

From 1 January 2010: Free

1132

8511.50.10

5%

From 1 January 2010: Free

1133

8511.80.00

5%

From 1 January 2010: Free

1134

8511.90.00

5%

From 1 January 2010: Free

1135

8512.20.00

5%

From 1 January 2010: Free

1136

8512.30.00

5%

From 1 January 2010: Free

1137

8512.40.00

5%

From 1 January 2010: Free

1138

8512.90.10

5%

From 1 January 2010: Free

1139

8519.92.00

5%

From 1 January 2010: Free

1140

8519.93.00

5%

From 1 January 2010: Free

1141

8519.99.00

5%

From 1 January 2010: Free

1142

8527.21.00

5%

From 1 January 2010: Free

1143

8527.29.00

5%

From 1 January 2010: Free

1144

8531.10.91

5%

From 1 January 2010: Free

1145

8536.50.93

5%

From 1 January 2010: Free

1146

8539.10.90

5%

From 1 January 2010: Free

1147

8544.30.00

5%

From 1 January 2010: Free

1148

8707.90.10

5%

From 1 January 2010: Free

1149

8708.10.10

5%

From 1 January 2010: Free

1150

8708.21.10

5%

From 1 January 2010: Free

1151

8708.29.91

5%

From 1 January 2010: Free

1152

8708.31.91

5%

From 1 January 2010: Free

1153

8708.39.91

5%

From 1 January 2010: Free

1154

8708.40.30

5%

From 1 January 2010: Free

1155

8708.40.91

5%

From 1 January 2010: Free

1156

8708.50.30

5%

From 1 January 2010: Free

1157

8708.50.91

5%

From 1 January 2010: Free

1158

8708.60.91

5%

From 1 January 2010: Free

1159

8708.70.91

5%

From 1 January 2010: Free

1160

8708.80.91

5%

From 1 January 2010: Free

1161

8708.91.91

5%

From 1 January 2010: Free

1162

8708.92.91

5%

From 1 January 2010: Free

1163

8708.93.30

5%

From 1 January 2010: Free

1164

8708.93.91

5%

From 1 January 2010: Free

1165

8708.94.91

5%

From 1 January 2010: Free

1166

8708.99.30

5%

From 1 January 2010: Free

1167

8708.99.91

5%

From 1 January 2010: Free

1168

9021.10.20

9%

From 1 January 2008: 8%

From 1 January 2009: 5%

From 1 January 2010: Free

1169

9021.10.30

5%

From 1 January 2010: Free

1170

9021.10.41

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1171

9021.10.49

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1172

9029.10.20

5%

From 1 January 2010: Free

1173

9029.20.10

5%

From 1 January 2010: Free

1174

9029.90.10

5%

From 1 January 2010: Free

1175

9032.89.11

5%

From 1 January 2010: Free

1176

9113.90.00

3%

From 1 January 2006: 2%

From 1 January 2007: 1%

From 1 January 2008: Free

1177

9401.20.00

5%

From 1 January 2010: Free

1178

9404.30.00

5%

From 1 January 2010: Free

1179

9404.90.00

5%

From 1 January 2010: Free

38  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 Thai originating goods is determined under Schedule 6.

  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 6.

  Rates of duty under Schedules 3 and 6, 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 6 sets out the rate of duty for Thai originating goods.


Part 2US Free Trade Agreement legislation amendments

US Free Trade Agreement Implementation (Customs Tariff) Act 2004

39  Items 1 to 5 of Schedule 1

Repeal the items, substitute:

1  Subsection 3(1) (after paragraph (b) of the definition of rate column)

Insert:

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

2  Subsection 9(1)

After “Schedule 3, 4”, insert “, 5”.

3  After paragraph 11(1)(b)

Insert:

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

4  After paragraph 11(1)(d)

Insert:

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

5  After paragraph 11(2)(b)

Insert:

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

40  Items 8 to 14 of Schedule 1

Repeal the items, substitute:

8  After subparagraph 16(1)(a)(i)

Insert:

 (ii) are not US originating goods; and

9  After paragraph 16(1)(j)

Insert:

 (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).

10  After subsection 16(1)

Insert:

US originating goods

 (2) 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.

11  After paragraph 18(1)(a)

Insert:

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

12  After subparagraph 18(2)(a)(i)

Insert:

 (ii) are not US originating goods; and

13  After paragraph 18(2)(j)

Insert:

 (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;

14  After paragraph 19(1)(a)

Insert:

 (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; and

41  Item 17 of Schedule 1

Repeal the item, substitute:

17  Schedule 4 (item 20A, column 2)

After “Schedule 3”, insert “, 5”.

42  Item 19 of Schedule 1

Repeal the item, substitute:

19  Schedule 4 (item 20B, column 2)

After “Schedule 3”, insert “, 5”.

43  Item 29 of Schedule 1

Repeal the item, substitute:

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

 

From 1 January 2010

5%
US:5%
TH:5%
CA:Free

44  Item 34 of Schedule 1 (heading)

Omit “At the end of the Act”, substitute “After Schedule 4”.

45  Item 34 of Schedule 1

Omit “Add:”, substitute “Insert:”.

46  Item 57 of Schedule 1

Repeal the item, substitute:

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 and the rate of duty for Thai originating goods is determined under Schedule 6.

  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, 5 or 6.

  Rates of duty under Schedules 3, 5 and 6, 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 6 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.

  Schedule 6 sets out the rate of duty for Thai originating goods.

 

 

[Minister’s second reading speech made in—

House of Representatives on 17 November 2004

Senate on 17 November 2004]

(186/04)