Customs Tariff Amendment (ChinaAustralia Free Trade Agreement Implementation) Act 2015

 

No. 137, 2015

 

 

 

 

 

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

 

 

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Amendments

Customs Tariff Act 1995

 

 

Customs Tariff Amendment (China-Australia Free Trade Agreement Implementation) Act 2015

No. 137, 2015

 

 

 

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

[Assented to 11 November 2015]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Tariff Amendment (ChinaAustralia Free Trade Agreement Implementation) Act 2015.

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

Provisions

Commencement

Date/Details

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

The day this Act receives the Royal Assent.

11 November 2015

2.  Schedule 1

At the same time as Schedule 1 to the Customs Amendment (ChinaAustralia Free Trade Agreement Implementation) Act 2015 commences.

20 December 2015

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Schedules

  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1Amendments

 

Customs Tariff Act 1995

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

Add:

 ; or (j) the third column of the table in Schedule 12.

2  Subsection 9(1)

Omit “or 11”, substitute “, 11 or 12”.

3  At the end of paragraph 11(1)(bg)

Add “or”.

4  After paragraph 11(1)(bg)

Insert:

 (bh) the third column of an item in the table in Schedule 12 that applies to goods;

5  At the end of paragraph 11(1)(k)

Add “or”.

6  After paragraph 11(1)(k)

Insert:

 (l) the third column of that item in the table in Schedule 12;

7  At the end of paragraph 11(2)(bg)

Add “or”.

8  After paragraph 11(2)(bg)

Insert:

 (bh) the third column of an item in the table in Schedule 12 that applies to goods;

9  After section 13H

Insert:

13J  When goods are Chinese originating goods

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

10  At the end of subparagraph 16(1)(a)(ix)

Add “and”.

11  After subparagraph 16(1)(a)(ix)

Insert:

 (x) are not Chinese originating goods;

12  At the end of subsection 16(1)

Add:

 ; (r) if the goods are Chinese 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 12—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free.

Note: See also subsection (4A).

13  After subsection 16(4)

Insert:

Chinese originating goods

 (4A) For the purposes of Schedule 12:

 (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and

 (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and

 (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and

 (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection.

14  At the end of subsection 18(1)

Add:

 ; or (i) under an item in the table in Schedule 12 that applies to the goods.

15  At the end of subparagraph 18(2)(a)(ix)

Add “and”.

16  After subparagraph 18(2)(a)(ix)

Insert:

 (x) are not Chinese originating goods;

17  At the end of subsection 18(2)

Add:

 ; (r) if the goods are Chinese originating goods:

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

 (ii) otherwise—Free.

18  Paragraph 19AAC(1)(b)

Omit “or 11”, substitute “, 11 or 12”.

19  Paragraph 19AA(b)

Omit “or 11”, substitute “, 11 or 12”.

20  Paragraph 19AC(b)

Omit “or 11”, substitute “, 11 or 12”.

21  Schedule 4 (table item 17A, column headed “Rate of duty”)

After “JP”, insert “/CN”.

22  Schedule 4 (table item 20, column headed “Description of goods”, paragraph (d))

Omit “or 11”, substitute “, 11 or 12”.

23  Schedule 4 (table item 20, column headed “Rate of duty”)

After “JP”, insert “/CN”.

24  Schedule 4 (table item 22, column headed “Rate of duty”)

After “JP” (wherever occurring), insert “/CN”.

25  Schedule 4 (table item 45, column headed “Rate of duty”)

After “JP”, insert “/CN”.

26  Schedule 4 (table item 50, column headed “Rate of duty”)

After “JP” (wherever occurring), insert “/CN”.

27  Schedule 4 (table item 53, at the end of the column headed “Rate of duty”)

Add:

CN:5%

28  At the end of the Act

Add:

Schedule 12Chinese originating goods

Note: See sections 15 and 16.

 

 

Chinese originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

1202.41.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

2

1202.42.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

3

2008.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

4

2008.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

5

2008.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

6

2008.70.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

7

2203.00.61

$40.75/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.62

$47.47/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2203.00.69

$47.47/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

10

2203.00.71

$8.14/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

11

2203.00.72

$25.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

12

2203.00.79

$33.43/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

13

2203.00.91

$80.41/L of alcohol

14

2203.00.99

$80.41/L of alcohol

15

2204.10.23

$80.41/L of alcohol

16

2204.10.29

$80.41/L of alcohol

17

2204.10.83

$80.41/L of alcohol

18

2204.10.89

$80.41/L of alcohol

19

2204.21.30

$80.41/L of alcohol

20

2204.21.90

$80.41/L of alcohol

21

2204.29.30

$80.41/L of alcohol

22

2204.29.90

$80.41/L of alcohol

23

2205.10.30

$80.41/L of alcohol

24

2205.10.90

$80.41/L of alcohol

25

2205.90.30

$80.41/L of alcohol

26

2205.90.90

$80.41/L of alcohol

27

2206.00.13

$80.41/L of alcohol

28

2206.00.14

$80.41/L of alcohol

29

2206.00.21

$80.41/L of alcohol

30

2206.00.22

$80.41/L of alcohol

31

2206.00.23

$80.41/L of alcohol

32

2206.00.24

$80.41/L of alcohol

33

2206.00.52

$80.41/L of alcohol

34

2206.00.59

$80.41/L of alcohol

35

2206.00.62

$80.41/L of alcohol

36

2206.00.69

$80.41/L of alcohol

37

2206.00.74

$40.75/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

38

2206.00.75

$47.47/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

39

2206.00.78

$47.47/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

40

2206.00.82

$8.14/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

41

2206.00.83

$25.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

42

2206.00.89

$33.43/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

43

2206.00.92

$80.41/L of alcohol

44

2206.00.99

$80.41/L of alcohol

45

2207.10.00

$80.41/L of alcohol

46

2207.20.10

$0.392/L

47

2208.20.10

$75.10/L of alcohol

48

2208.20.90

$80.41/L of alcohol

49

2208.30.00

$80.41/L of alcohol

50

2208.40.00

$80.41/L of alcohol

51

2208.50.00

$80.41/L of alcohol

52

2208.60.00

$80.41/L of alcohol

53

2208.70.00

$80.41/L of alcohol

54

2208.90.20

$80.41/L of alcohol

55

2208.90.90

$80.41/L of alcohol

56

2401.10.00

$663.72/kg

57

2401.20.00

$663.72/kg of tobacco content

58

2401.30.00

$663.72/kg of tobacco content

59

2402.10.20

$0.53096/stick

60

2402.10.80

$663.72/kg of tobacco content

61

2402.20.20

$0.53096/stick

62

2402.20.80

$663.72/kg of tobacco content

63

2403.11.00

$663.72/kg of tobacco content

64

2403.19.10

$0.53096/stick

65

2403.19.90

$663.72/kg of tobacco content

66

2403.91.00

$663.72/kg of tobacco content

67

2403.99.80

$663.72/kg of tobacco content

68

2707.10.00

$0.392/L

69

2707.20.00

$0.392/L

70

2707.30.00

$0.392/L

71

2707.50.00

$0.392/L

72

2709.00.90

$0.392/L

73

2710.12.61

$0.03556/L

74

2710.12.62

$0.392/L of gasoline

plus

$0.392/L of ethanol

plus

$0.392/L of other substances (if any) in the blend

75

2710.12.69

$0.392/L

76

2710.12.70

$0.392/L

77

2710.19.16

$0.392/L

78

2710.19.22

$0.392/L of diesel

plus

$0.392/L of ethanol

plus

$0.392/L of other substances (if any) in the blend

79

2710.19.28

$0.392/L

80

2710.19.40

$0.03556/L

81

2710.19.51

$0.392/L

82

2710.19.52

$0.392/L

83

2710.19.53

$0.392/L

84

2710.19.70

$0.392/L

85

2710.19.91

$0.085/L

86

2710.19.92

$0.085/kg

87

2710.20.00

$0.392/L of biodiesel

plus

$0.392/L of ethanol (if any)

plus

$0.392/L of other substances in the blend

88

2710.91.16

$0.392/L

89

2710.91.22

$0.392/L of diesel

plus

$0.392/L of ethanol

plus

$0.392/L of other substances (if any) in the blend

90

2710.91.28

$0.392/L

91

2710.91.40

$0.03556/L

92

2710.91.51

$0.392/L

93

2710.91.52

$0.392/L

94

2710.91.53

$0.392/L

95

2710.91.61

$0.03556/L

96

2710.91.62

$0.392/L of gasoline

plus

$0.392/L of ethanol

plus

$0.392/L of other substances (if any) in the blend

97

2710.91.69

$0.392/L

98

2710.91.70

$0.392/L

99

2710.91.80

$0.392/L of biodiesel

plus

$0.392/L of ethanol (if any)

plus

$0.392/L of other substances in the blend

100

2710.91.91

$0.085/L

101

2710.91.92

$0.085/kg

102

2710.99.16

$0.392/L

103

2710.99.22

$0.392/L of diesel

plus

$0.392/L of ethanol

plus

$0.392/L of other substances (if any) in the blend

104

2710.99.28

$0.392/L

105

2710.99.40

$0.03556/L

106

2710.99.51

$0.392/L

107

2710.99.52

$0.392/L

108

2710.99.53

$0.392/L

109

2710.99.61

$0.03556/L

110

2710.99.62

$0.392/L of gasoline

plus

$0.392/L of ethanol

plus

$0.392/L of other substances (if any) in the blend

111

2710.99.69

$0.392/L

112

2710.99.70

$0.392/L

113

2710.99.80

$0.392/L of biodiesel

plus

$0.392/L of ethanol (if any)

plus

$0.392/L of other substances in the blend

114

2710.99.91

$0.085/L

115

2710.99.92

$0.085/kg

116

2711.11.00

$0.268/kg

117

2711.12.10

$0.128/L

118

2711.13.10

$0.128/L

119

2711.21.10

$0.268/kg

120

2902.20.00

$0.392/L

121

2902.30.00

$0.392/L

122

2902.41.00

$0.392/L

123

2902.42.00

$0.392/L

124

2902.43.00

$0.392/L

125

2902.44.00

$0.392/L

126

2918.99.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

127

3403.11.10

$0.085/kg

128

3403.11.90

$0.085/L

129

3403.19.10

$0.085/kg

130

3403.19.90

$0.085/L

131

3403.91.10

$0.085/kg

132

3403.91.90

$0.085/L

133

3403.99.10

$0.085/kg

134

3403.99.90

$0.085/L

135

3808.93.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

136

3811.21.10

$0.085/kg

137

3811.21.90

$0.085/L

138

3817.00.10

$0.392/L

139

3819.00.00

$0.085/L

140

3824.90.50

$0.392/L of gasoline

plus

$0.392/L of ethanol

plus

$0.392/L of other substances (if any) in the blend

141

3824.90.60

$0.392/L of diesel

plus

$0.392/L of ethanol

plus

$0.392/L of other substances (if any) in the blend

142

3826.00.10

$0.392/L

143

3826.00.20

$0.392/L of biodiesel

plus

$0.392/L of ethanol (if any)

plus

$0.392/L of other substances in the blend

144

3901.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

145

3901.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

146

3901.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

147

3901.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

148

3902.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

149

3902.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

150

3902.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

151

3903.11.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

152

3903.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

153

3903.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

154

3903.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

155

3903.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

156

3904.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

157

3904.21.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

158

3904.22.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

159

3904.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

160

3904.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

161

3904.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

162

3904.61.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

163

3904.69.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

164

3904.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

165

3907.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

166

3907.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

167

3907.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

168

3907.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

169

3907.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

170

3907.60.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

171

3907.70.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

172

3907.91.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

173

3907.99.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

174

3907.99.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

175

3917.21.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

176

3917.22.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

177

3917.23.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

178

3917.32.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

179

3917.33.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

180

3917.39.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

181

3920.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

182

3920.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

183

3920.43.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

184

3920.49.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

185

3920.51.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

186

3920.61.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

187

3920.62.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

188

3920.92.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

189

3920.99.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

190

3926.20.29

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

191

3926.30.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

192

3926.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

193

4009.21.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

194

4009.22.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

195

4009.31.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

196

4009.32.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

197

4009.42.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

198

4010.32.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

199

4010.33.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

200

4015.90.29

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

201

4016.91.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

202

4016.99.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

203

4203.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

204

4203.40.90

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

205

4205.00.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

206

4802.56.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

207

4802.56.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

208

4810.13.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

209

4810.19.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

210

4810.29.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

211

4810.99.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

212

4818.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

213

5702.31.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

214

5702.32.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

215

5702.39.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

216

5702.39.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

217

5702.41.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

218

5702.42.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

219

5702.49.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

220

5702.49.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

221

5702.50.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

222

5702.91.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

223

5702.92.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

224

5702.99.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

225

5703.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

226

5703.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

227

5703.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

228

5703.90.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

229

5704.10.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

230

5704.90.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

231

5705.00.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

232

5705.00.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

233

5802.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

234

5802.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

235

6001.21.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

236

6101.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

237

6101.30.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

238

6101.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

239

6102.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

240

6102.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

241

6102.30.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

242

6102.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

243

6103.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

244

6103.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

245

6103.23.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

246

6103.29.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

247

6103.31.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

248

6103.32.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

249

6103.33.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

250

6103.39.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

251

6103.41.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

252

6103.42.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

253

6103.43.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

254

6103.49.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

255

6104.13.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

256

6104.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

257

6104.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

258

6104.23.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

259

6104.29.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

260

6104.31.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

261

6104.32.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

262

6104.33.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

263

6104.39.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

264

6104.41.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

265

6104.42.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

266

6104.43.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

267

6104.44.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

268

6104.49.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

269

6104.51.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

270

6104.52.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

271

6104.53.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

272

6104.59.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

273

6104.61.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

274

6104.62.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

275

6104.63.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

276

6104.69.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

277

6105.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

278

6105.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

279

6105.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

280

6106.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

281

6106.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

282

6106.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

283

6107.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

284

6107.12.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

285

6107.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

286

6107.21.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

287

6107.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

288

6107.29.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

289

6107.91.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

290

6107.99.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

291

6108.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

292

6108.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

293

6108.21.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

294

6108.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

295

6108.29.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

296

6108.31.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

297

6108.32.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

298

6108.39.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

299

6108.91.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

300

6108.92.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

301

6108.99.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

302

6109.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

303

6109.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

304

6110.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

305

6110.12.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

306

6110.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

307

6110.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

308

6110.30.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

309

6110.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

310

6111.20.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

311

6111.30.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

312

6111.90.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

313

6112.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

314

6112.12.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

315

6112.19.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

316

6112.20.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

317

6112.31.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

318

6112.39.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

319

6112.41.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

320

6112.49.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

321

6113.00.19

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

322

6113.00.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

323

6114.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

324

6114.30.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

325

6114.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

326

6115.10.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

327

6115.21.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

328

6115.21.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

329

6115.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

330

6115.29.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

331

6115.94.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

332

6115.95.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

333

6115.96.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

334

6115.99.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

335

6117.90.10

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

336

6117.90.90

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

337

6201.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

338

6201.12.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

339

6201.13.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

340

6201.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

341

6201.91.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

342

6201.92.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

343

6201.93.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

344

6201.99.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

345

6202.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

346

6202.12.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

347

6202.13.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

348

6202.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

349

6202.91.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

350

6202.92.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

351

6202.93.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

352

6202.99.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

353

6203.11.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

354

6203.12.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

355

6203.19.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

356

6203.22.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

357

6203.23.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

358

6203.29.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

359

6203.31.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

360

6203.32.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

361

6203.33.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

362

6203.39.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

363

6203.41.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

364

6203.42.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

365

6203.43.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

366

6203.49.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

367

6204.11.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

368

6204.12.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

369

6204.13.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

370

6204.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

371

6204.21.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

372

6204.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

373

6204.23.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

374

6204.29.00

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

375

6204.31.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

376

6204.32.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

377

6204.33.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

378

6204.39.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

379

6204.41.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

380

6204.42.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

381

6204.43.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

382

6204.44.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

383

6204.49.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

384

6204.51.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

385

6204.52.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

386

6204.53.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

387

6204.59.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

388

6204.61.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

389

6204.62.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

390

6204.63.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

391

6204.69.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

392

6205.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

393

6205.30.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

394

6205.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

395

6206.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

396

6206.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

397

6206.30.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

398

6206.40.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

399

6206.90.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

400

6207.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

401

6207.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

402

6207.21.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

403

6207.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

404

6207.29.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

405

6207.91.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

406

6207.99.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

407

6208.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

408

6208.19.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

409

6208.21.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

410

6208.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

411

6208.29.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

412

6208.91.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

413

6208.92.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

414

6208.99.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

415

6209.20.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

416

6209.30.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

417

6209.90.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

418

6210.10.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

419

6210.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

420

6210.30.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

421

6210.40.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

422

6210.50.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

423

6211.11.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

424

6211.12.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

425

6211.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

426

6211.32.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

427

6211.33.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

428

6211.39.90

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

429

6211.42.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

430

6211.43.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

431

6211.49.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

432

6212.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

433

6212.20.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

434

6212.30.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

435

6212.90.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

436

6217.90.90

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

437

6302.10.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

438

6302.21.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

439

6302.22.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

440

6302.29.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

441

6302.31.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

442

6302.32.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

443

6302.39.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

444

6302.60.00

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

445

6302.91.20

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

446

6303.12.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

447

6303.19.10

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

448

6303.91.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

449

6303.92.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

450

6303.99.10

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

451

6401.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

452

6401.92.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

453

6401.99.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

454

6401.99.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

455

6402.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

456

6402.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

457

6402.91.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

458

6402.99.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

459

6403.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

460

6403.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

461

6403.51.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

462

6403.59.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

463

6403.91.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

464

6403.99.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

465

6404.11.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

466

6404.19.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

467

6404.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

468

6405.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

469

6405.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

470

6405.90.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

471

6806.90.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

472

6813.81.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

473

6813.89.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

474

7005.29.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

475

7007.11.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

476

7007.21.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

477

7009.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

478

7014.00.20

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

479

7208.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

480

7208.51.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

481

7208.52.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

482

7208.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

483

7209.15.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

484

7209.16.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

485

7209.17.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

486

7209.18.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

487

7209.25.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

488

7209.26.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

489

7209.27.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

490

7209.28.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

491

7209.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

492

7210.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

493

7210.41.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

494

7210.49.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

495

7210.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

496

7210.61.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

497

7210.69.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

498

7210.70.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

499

7210.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

500

7211.23.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

501

7211.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

502

7211.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

503

7212.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

504

7212.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

505

7212.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

506

7212.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

507

7212.60.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

508

7217.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

509

7217.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

510

7225.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

511

7225.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

512

7225.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

513

7225.91.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

514

7225.92.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

515

7225.99.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

516

7228.70.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

517

7229.90.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

518

7301.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

519

7306.11.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

520

7306.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

521

7306.21.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

522

7306.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

523

7306.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

524

7306.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

525

7306.61.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

526

7306.69.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

527

7306.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

528

7308.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

529

7308.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

530

7309.00.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

531

7312.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

532

7320.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

533

7320.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

534

7320.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

535

7322.11.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

536

7324.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

537

7325.91.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

538

7326.11.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

539

7326.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

540

7411.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

541

7411.21.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

542

7411.22.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

543

7411.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

544

7604.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

545

7604.21.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

546

7604.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

547

7608.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

548

7608.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

549

7610.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

550

7610.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

551

8301.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

552

8301.60.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

553

8302.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

554

8302.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

555

8310.00.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

556

8413.30.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

557

8414.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

558

8415.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

559

8419.11.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

560

8419.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

561

8421.23.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

562

8421.31.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

563

8424.89.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

564

8481.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

565

8481.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

566

8482.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

567

8482.20.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

568

8482.91.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

569

8483.10.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

570

8483.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

571

8483.50.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

572

8483.50.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

573

8501.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

574

8501.61.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

575

8501.62.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

576

8502.31.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

577

8504.22.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

578

8504.23.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

579

8507.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

580

8507.10.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

581

8507.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

582

8511.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

583

8511.40.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

584

8511.50.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

585

8512.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

586

8512.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

587

8512.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

588

8512.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

589

8516.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

590

8516.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

591

8519.81.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

592

8519.89.30

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

593

8527.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

594

8531.10.91

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

595

8536.50.93

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

596

8536.70.11

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

597

8538.90.11

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

598

8539.10.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

599

8607.19.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

600

8702.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

601

8702.10.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

602

8702.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

603

8702.90.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

604

8703.21.11

3.3%, and $8,000 each

From 1 January of year 2: 1.7%, and $4,000 each

From 1 January of year 3: Free

605

8703.22.11

3.3%, and $8,000 each

From 1 January of year 2: 1.7%, and $4,000 each

From 1 January of year 3: Free

606

8703.23.11

3.3%, and $8,000 each

From 1 January of year 2: 1.7%, and $4,000 each

From 1 January of year 3: Free

607

8703.23.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

608

8703.24.11

3.3%, and $8,000 each

From 1 January of year 2: 1.7%, and $4,000 each

From 1 January of year 3: Free

609

8703.24.19

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

610

8703.24.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

611

8703.31.11

3.3%, and $8,000 each

From 1 January of year 2: 1.7%, and $4,000 each

From 1 January of year 3: Free

612

8703.32.11

3.3%, and $8,000 each

From 1 January of year 2: 1.7%, and $4,000 each

From 1 January of year 3: Free

613

8703.32.19

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

614

8703.33.11

3.3%, and $8,000 each

From 1 January of year 2: 1.7%, and $4,000 each

From 1 January of year 3: Free

615

8703.33.19

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

616

8703.33.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

617

8703.90.11

3.3%, and $8,000 each

From 1 January of year 2: 1.7%, and $4,000 each

From 1 January of year 3: Free

618

8704.31.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

619

8707.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

620

8708.10.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

621

8708.21.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

622

8708.29.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

623

8708.29.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

624

8708.30.12

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

625

8708.30.19

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

626

8708.30.93

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

627

8708.30.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

628

8708.40.49

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

629

8708.40.59

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

630

8708.50.49

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

631

8708.50.62

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

632

8708.50.69

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

633

8708.70.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

634

8708.70.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

635

8708.80.42

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

636

8708.80.49

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

637

8708.80.92

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

638

8708.91.33

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

639

8708.91.42

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

640

8708.92.42

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

641

8708.92.52

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

642

8708.92.59

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

643

8708.93.30

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

644

8708.94.42

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

645

8708.95.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

646

8708.99.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

647

8716.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

648

9021.10.20

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

649

9026.20.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

650

9029.10.20

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

651

9032.90.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

652

9401.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

653

9401.90.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

654

9613.80.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

655

9619.00.30

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

656

9619.00.41

6.7%

From 1 January of year 2: 3.3%

From 1 January of year 3: Free

657

9619.00.49

8%

From 1 January of year 2: 6%

From 1 January of year 3: 4%

From 1 January of year 4: 2%

From 1 January of year 5: Free

29  User’s guide

Omit “and the rate of duty for Japanese originating goods is determined under Schedule 11”, substitute “, the rate of duty for Japanese originating goods is determined under Schedule 11 and the rate of duty for Chinese originating goods is determined under Schedule 12”.

30  User’s guide

Omit “or 11”, substitute “, 11 or 12”.

31  User’s guide

Omit “and 11”, substitute “, 11 and 12”.

32  User’s guide

Omit “11 Schedules”, substitute “12 Schedules”.

33  At the end of the User’s guide

Add:

  Schedule 12 sets out the rate of duty for Chinese originating goods.

34  Application provision

The amendments made by items 1 to 17 and 21 to 28 apply in relation to:

 (a) goods imported into Australia on or after the commencement of this Schedule; and

 (b) goods imported into Australia before the commencement of this Schedule, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Schedule.

35  Transitional provision—indexation

(1) If:

 (a) on the CPI indexation day, an alcohol duty rate, or a fuel duty rate, set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act; and

 (b) this Schedule commences after the CPI indexation day;

then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 12 to that Act that relates to that subheading is increased by the same amount.

(2) If:

 (a) on the tobacco indexation day, a tobacco duty rate set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19AB of that Act; and

 (b) this Schedule commences after the tobacco indexation day;

then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 12 to that Act that relates to that subheading is increased by the same amount.

(3) In this item:

alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995.

CPI indexation day means:

 (a) 1 February 2016; or

 (b) if, in relation to the indexation day that is 1 February 2016, subsection 19(5) of the Customs Tariff Act 1995 had the effect of replacing a rate of duty under that Act on a day later than 1 February 2016—that later day.

fuel duty rate has the meaning given by section 19AAC of the Customs Tariff Act 1995.

tobacco duty rate has the meaning given by section 19AC of the Customs Tariff Act 1995.

tobacco indexation day means:

 (a) 1 March 2016; or

 (b) if, in relation to the indexation day that is 1 March 2016, subsection 19AB(7) of the Customs Tariff Act 1995 had the effect of replacing a rate of duty under that Act on a day later than 1 March 2016—that later day.

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 16 September 2015

Senate on 9 November 2015]

 

(173/15)