Commonwealth Coat of Arms of Australia

Customs Tariff Amendment (2022 Harmonized System Changes) Act 2021

No. 91, 2021

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

[Assented to 2 September 2021]

The Parliament of Australia enacts:

This Act is the Customs Tariff Amendment (2022 Harmonized System Changes) Act 2021.

(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. The whole of this Act	1 January 2022.	1 January 2022

Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1—Amendments

Customs Tariff Act 1995

1 Paragraph 19ACA(1)(a)

Omit “or 2403.99.80”, substitute “, 2403.99.80 or 2404.11.00”.

2 Schedule 3 (Chapter 2, after paragraph (a) of Note 1)

Insert:

(b) Edible, non‑living insects (0410);

3 Schedule 3 (Chapter 2, paragraphs (b) and (c) of Note 1)

Reletter as paragraphs (c) and (d).

4 Schedule 3 (Chapter 3, at the end of the Notes)

Add:

3.‑ 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (0309).

5 Schedule 3 (subheading 0302.3, the description of goods in column 2)

Repeal the description, substitute:

‑Tunas (of the genus Thunnus), skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of 0302.91.00 to 0302.99.00:

6 Schedule 3 (subheading 0302.33.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis)

7 Schedule 3 (subheading 0302.55.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Alaska Pollock (Theragra chalcogramma)

8 Schedule 3 (subheading 0303.4, the description of goods in column 2)

Repeal the description, substitute:

‑Tunas (of the genus Thunnus), skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of 0303.91.00 to 0303.99.00:

9 Schedule 3 (subheading 0303.43.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis)

10 Schedule 3 (subheading 0303.67.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Alaska Pollock (Theragra chalcogramma)

11 Schedule 3 (subheading 0304.75.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Alaska Pollock (Theragra chalcogramma)

12 Schedule 3 (subheading 0304.87.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Tunas (of the genus Thunnus), skipjack tuna (stripe‑bellied bonito) (Katsuwonus pelamis)

13 Schedule 3 (subheading 0304.94.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Alaska Pollock (Theragra chalcogramma)

14 Schedule 3 (subheading 0304.95.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma)

15 Schedule 3 (heading 0305)

Repeal the heading, substitute:

0305

FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:

16 Schedule 3 (subheading 0305.10.00)

Repeal the subheading.

17 Schedule 3 (heading 0306)

Repeal the heading, substitute:

0306

CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE:

18 Schedule 3 (subheading 0306.19.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Other

19 Schedule 3 (subheading 0306.39.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Other

20 Schedule 3 (subheading 0306.99.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Other

21 Schedule 3 (heading 0307)

Repeal the heading, substitute:

0307

MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:

22 Schedule 3 (subheading 0307.2, the description of goods in column 2)

Repeal the description, substitute:

‑Scallops and other molluscs of the family Pectinidae:

23 Schedule 3 (subheading 0307.9, the description of goods in column 2)

Repeal the description, substitute:

‑Other:

24 Schedule 3 (heading 0308)

Repeal the heading, substitute:

0308

AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:

25 Schedule 3 (at the end of Chapter 3)

Add:

0309	FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION:
0309.10.00	‑Of fish	Free
0309.90.00	‑Other	Free

26 Schedule 3 (Chapter 4, after Note 1)

Insert:

2.‑ For the purposes of 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

27 Schedule 3 (Chapter 4, Notes 2 and 3)

Renumber as Notes 3 and 4.

28 Schedule 3 (Chapter 4, Note 4)

Repeal the Note, substitute:

5.‑ This Chapter does not cover:

(a) Non‑living insects, unfit for human consumption (0511); or

(b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (1702); or

(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (1901 or 2106); or

(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504.00.00).

6.‑ For the purposes of 0410, “insects” means edible non‑living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non‑living insects otherwise prepared or preserved (generally Section IV).

29 Schedule 3 (heading 0403)

Repeal the heading, substitute:

0403

YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA:

30 Schedule 3 (subheading 0403.10.00)

Repeal the subheading, substitute:

0403.20	‑Yogurt:
0403.20.10	‑‑‑Containing chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares	5% DCS: 4% DCT: 5%
0403.20.90	‑‑‑Other	Free

31 Schedule 3 (heading 0410.00.00)

Repeal the heading, substitute:

0410	INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED:
0410.10.00	‑Insects	Free
0410.90.00	‑Other	Free

32 Schedule 3 (Chapter 7, at the end of the Notes)

Add:

5.‑ 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

33 Schedule 3 (Chapter 7, Additional Note 1)

Repeal the Additional Note.

34 Schedule 3 (subheading 0704.10.00, the description of goods in column 2)

Repeal the description, substitute:

‑Cauliflowers and broccoli

35 Schedule 3 (after subheading 0709.51.00)

Insert:

0709.52.00	‑‑Mushrooms of the genus Boletus	5% DCS:4% DCT:5%
0709.53.00	‑‑Mushrooms of the genus Cantharellus	5% DCS:4% DCT:5%
0709.54.00	‑‑Shiitake (Lentinus edodes)	5% DCS:4% DCT:5%
0709.55.00	‑‑Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)	5% DCS:4% DCT:5%
0709.56.00	‑‑Truffles (Tuber spp.)	5% DCS:4% DCT:5%

36 Schedule 3 (heading 0711)

Repeal the heading, substitute:

0711

VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:

37 Schedule 3 (after subheading 0712.33.00)

Insert:

0712.34.00

‑‑Shiitake (Lentinus edodes)

5%
DCS:4%
DCT:5%

38 Schedule 3 (Chapter 8, at the end of the Notes)

Add:

4.‑ 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

39 Schedule 3 (Chapter 8, Additional Note 1)

Repeal the Additional Note.

40 Schedule 3 (subheading 0802.90.00)

Repeal the subheading, substitute:

0802.9	‑Other:
0802.91.00	‑‑Pine nuts, in shell	Free
0802.92.00	‑‑Pine nuts, shelled	Free
0802.99.00	‑‑Other	Free

41 Schedule 3 (subheading 0805.40.00, the description of goods in column 2)

Repeal the description, substitute:

‑Grapefruit and pomelos

42 Schedule 3 (heading 0812)

Repeal the heading, substitute:

0812

FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:

43 Schedule 3 (Chapter 10, paragraph (B) of Note 1)

Repeal the paragraph, substitute:

(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in 1008.

44 Schedule 3 (after subheading 1211.50.00)

Insert:

1211.60	‑Bark of African cherry (Prunus africana):
1211.60.1	‑‑‑Chilled or frozen:
1211.60.11	‑‑‑‑Edible parts of plants	5% DCS:Free CA:Free
1211.60.19	‑‑‑‑Other	Free
1211.60.90	‑‑‑Other	Free

45 Schedule 3 (Section III, heading)

Repeal the heading, substitute:

Section III—Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

46 Schedule 3 (Chapter 15, heading)

Repeal the heading, substitute:

Chapter 15—Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

47 Schedule 3 (Chapter 15, Note 2)

Omit “1510.00.00”, substitute “1510”.

48 Schedule 3 (Chapter 15, the title “Subheading Note.”)

Repeal the title, substitute:

Subheading Notes.

49 Schedule 3 (Chapter 15, before Subheading Note 1)

Insert:

1.‑ For the purposes of 1509.30.00, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33‑1981.

50 Schedule 3 (Chapter 15, Subheading Note 1)

Renumber as Subheading Note 2.

51 Schedule 3 (subheading 1509.10.00)

Repeal the subheading, substitute:

1509.20.00	‑Extra virgin olive oil	Free
1509.30.00	‑Virgin olive oil	Free
1509.40.00	‑Other virgin olive oils	Free

52 Schedule 3 (heading 1510.00.00)

Repeal the heading, substitute:

1510	OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 1509:
1510.10.00	‑Crude olive pomace oil	Free
1510.90.00	‑Other	Free

53 Schedule 3 (heading 1515)

Repeal the heading, substitute:

1515

OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

54 Schedule 3 (after subheading 1515.50.00)

Insert:

1515.60.00

‑Microbial fats and oils and their fractions

Free

55 Schedule 3 (heading 1516)

Repeal the heading, substitute:

1516

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER‑ESTERIFIED, RE‑ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED:

56 Schedule 3 (at the end of heading 1516)

Add:

1516.30.00

‑Microbial fats and oils and their fractions

Free

57 Schedule 3 (heading 1517)

Repeal the heading, substitute:

1517

MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF 1516:

58 Schedule 3 (heading 1518)

Repeal the heading, substitute:

1518

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:

59 Schedule 3 (Section IV, heading)

Repeal the heading, substitute:

Section IV—Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

60 Schedule 3 (Chapter 16, heading)

Repeal the heading, substitute:

Chapter 16—Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

61 Schedule 3 (Chapter 16, Notes 1 and 2)

Repeal the Notes, substitute:

1.‑ This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in 0504.00.00.

2.‑ Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of 1902 or to the preparations of 2103 or 2104.

62 Schedule 3 (Chapter 16, Subheading Note 1)

Repeal the Subheading Note, substitute:

1.‑ For the purposes of 1602.10.00, “homogenised preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. That subheading takes precedence over all other subheadings of 1602.

63 Schedule 3 (heading 1601.00.00)

Repeal the heading, substitute:

1601.00.00

SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL, BLOOD OR INSECTS; FOOD PREPARATIONS BASED ON THESE PRODUCTS

5%
DCS:4%
DCT:5%

64 Schedule 3 (heading 1602)

Repeal the heading, substitute:

1602

OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL, BLOOD OR INSECTS:

65 Schedule 3 (subheading 1604.14.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Tunas, skipjack tuna and bonito (Sarda spp.)

66 Schedule 3 (Chapter 18, Note 1)

Repeal the Note, substitute:

1.‑ This Chapter does not cover:

(a) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

(b) Preparations of 0403, 1901, 1902, 1904, 1905, 2105.00.00, 2202, 2208, 3003 or 3004.

67 Schedule 3 (Chapter 19, paragraph (a) of Note 1)

Repeal the paragraph, substitute:

(a) Except in the case of stuffed products of 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

68 Schedule 3 (Chapter 20, paragraph (b) of Note 1)

Repeal the paragraph, substitute:

(b) Vegetable fats and oils (Chapter 15);

(c) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

69 Schedule 3 (Chapter 20, paragraphs (c) and (d) of Note 1)

Reletter as paragraphs (d) and (e).

70 Schedule 3 (subheading 2008.93.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis‑idaea)

71 Schedule 3 (heading 2009)

Repeal the heading, substitute:

2009

FRUIT OR NUT JUICES (INCLUDING GRAPE MUST AND COCONUT WATER) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:

72 Schedule 3 (subheading 2009.2, the description of goods in column 2)

Repeal the description, substitute:

‑Grapefruit juice; pomelo juice:

73 Schedule 3 (subheading 2009.8, the description of goods in column 2)

Repeal the description, substitute:

‑Juice of any other single fruit, nut or vegetable:

74 Schedule 3 (subheading 2009.81.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis‑idaea) juice

75 Schedule 3 (Chapter 21, paragraph (e) of Note 1)

Omit “blood, fish”, substitute “blood, insects, fish”.

76 Schedule 3 (Chapter 21, after paragraph (e) of Note 1)

Insert:

(f) Products of 2404;

77 Schedule 3 (Chapter 21, paragraphs (f) and (g) of Note 1)

Reletter as paragraphs (g) and (h).

78 Schedule 3 (subheading 2106.90.20)

Repeal the subheading.

79 Schedule 3 (heading 2202)

Repeal the heading, substitute:

2202

WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON‑ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF 2009:

80 Schedule 3 (heading 2306)

Repeal the heading, substitute:

2306

OIL‑CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE OR MICROBIAL FATS OR OILS, OTHER THAN THOSE OF 2304.00.00 OR 2305.00.00:

81 Schedule 3 (Chapter 24, heading)

Repeal the heading, substitute:

Chapter 24—Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

82 Schedule 3 (Chapter 24, the title “Note.”)

Repeal the title, substitute:

Notes.

83 Schedule 3 (Chapter 24, at the end of the Note)

Add:

2.‑ Any products classifiable in 2404 and any other heading of this Chapter are to be classified in 2404.

3.‑ For the purposes of 2404, “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

84 Schedule 3 (Chapter 24, the title “Additional Note.”)

Repeal the title, substitute:

Additional Notes.

85 Schedule 3 (Chapter 24, at the end of the Additional Note)

Add:

2.‑ For the purposes of 2404.11.00, any products containing tobacco and nicotine, or tobacco and other substances, are to be classified in 2404.11.00.

3.‑ Only goods included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989 are to be classified in 2404.12.10, 2404.91.10, 2404.92.10 or 2404.99.10.

86 Schedule 3 (at the end of Chapter 24)

Add:

2404	PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY:
2404.1	‑Products intended for inhalation without combustion:
2404.11.00	‑‑Containing tobacco or reconstituted tobacco	Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC: Applicable rate (see section 19ACA)/kg of tobacco content
2404.12	‑‑Other, containing nicotine:
2404.12.10	‑‑‑Intended to assist tobacco use cessation	Free
2404.12.90	‑‑‑Other	5%
2404.19	‑‑Other:
2404.19.10	‑‑‑Smoking molasses or shisha not containing tobacco or nicotine	Free
2404.19.90	‑‑‑Other	5%
2404.9	‑Other:
2404.91	‑‑For oral application:
2404.91.10	‑‑‑Intended to assist tobacco use cessation	Free
2404.91.90	‑‑‑Other	5%
2404.92	‑‑For transdermal application:
2404.92.10	‑‑‑Intended to assist tobacco use cessation	Free
2404.92.90	‑‑‑Other	5%
2404.99	‑‑Other:
2404.99.10	‑‑‑Intended to assist tobacco use cessation	Free
2404.99.90	‑‑‑Other	5%

87 Schedule 3 (Chapter 25, after paragraph (d) of Note 2)

Insert:

(e) Dolomite ramming mix (3816.00.10);

88 Schedule 3 (Chapter 25, paragraphs (e), (f), (g), (h) and (ij) of Note 2)

Reletter as paragraphs (f), (g), (h), (ij) and (k).

89 Schedule 3 (heading 2518)

Repeal the heading, substitute:

2518

DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED, INCLUDING DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE:

90 Schedule 3 (subheading 2518.30.00)

Repeal the subheading.

91 Schedule 3 (Chapter 26, paragraph (f) of Note 1)

Omit “(7112)”, substitute “(7112 or 8549)”.

92 Schedule 3 (Chapter 27, Subheading Note 5)

Repeal the Subheading Note, substitute:

5.‑ For the purposes of the subheadings of 2710, “biodiesel” means mono‑alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

93 Schedule 3 (Section VI, at the end of the Notes)

Add:

4.‑ Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to 3827, then it is classifiable in a heading that references the product by name or function and not under 3827.

94 Schedule 3 (subheading 2844.40.00)

Repeal the subheading, substitute:

2844.4	‑Radioactive elements and isotopes and compounds other than those of 2844.10.00, 2844.20.00 or 2844.30.00; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues:
2844.41.00	‑‑Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds	Free
2844.42.00	‑‑Actinium‑225, actinium‑227, californium‑253, curium‑240, curium‑241, curium‑242, curium‑243, curium‑244, einsteinium‑253, einsteinium‑254, gadolinium‑148, polonium‑208, polonium‑209, polonium‑210, radium‑223, uranium‑230 or uranium‑232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds	Free
2844.43.00	‑‑Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds	Free
2844.44.00	‑‑Radioactive residues	Free

95 Schedule 3 (after subheading 2845.10.00)

Insert:

2845.20.00	‑Boron enriched in boron‑10 and its compounds	Free
2845.30.00	‑Lithium enriched in lithium‑6 and its compounds	Free
2845.40.00	‑Helium‑3	Free

96 Schedule 3 (Chapter 29, paragraph (g) of Note 1)

Repeal the paragraph, substitute:

(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti‑dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

97 Schedule 3 (Chapter 29, Note 4)

Omit “For the purposes of 2911.00.00, 2912, 2914, 2918 and 2922, “oxygen‑function” is to be restricted to the functions (the characteristic organic oxygen‑containing groups) referred to in 2905 to 2920.”, substitute “For the purposes of 2911.00.00, 2912, 2914, 2918 and 2922, “oxygen‑function”, the characteristic organic oxygen‑containing group of those respective headings, is restricted to the oxygen‑functions referred to in 2905 to 2920.”.

98 Schedule 3 (subheadings 2903.3 to 2903.39.00)

Repeal the subheadings, substitute:

2903.4	‑Saturated fluorinated derivatives of acyclic hydrocarbons:
2903.41.00	‑‑Trifluoromethane (HFC‑23)	Free
2903.42.00	‑‑Difluoromethane (HFC‑32)	Free
2903.43.00	‑‑Fluoromethane (HFC‑41), 1,2‑difluoroethane (HFC‑152) and 1,1‑difluoroethane (HFC‑152a)	Free
2903.44.00	‑‑Pentafluoroethane (HFC‑125), 1,1,1‑trifluoroethane (HFC‑143a) and 1,1,2‑trifluoroethane (HFC‑143)	Free
2903.45.00	‑‑1,1,1,2‑Tetrafluoroethane (HFC‑134a) and 1,1,2,2‑tetrafluoroethane (HFC‑134)	Free
2903.46.00	‑‑1,1,1,2,3,3,3‑Heptafluoropropane (HFC‑227ea), 1,1,1,2,2,3‑hexafluoropropane (HFC‑236cb), 1,1,1,2,3,3‑hexafluoropropane (HFC‑236ea) and 1,1,1,3,3,3‑hexafluoropropane (HFC‑236fa)	Free
2903.47.00	‑‑1,1,1,3,3‑Pentafluoropropane (HFC‑245fa) and 1,1,2,2,3‑pentafluoropropane (HFC‑245ca)	Free
2903.48.00	‑‑1,1,1,3,3‑Pentafluorobutane (HFC‑365mfc) and 1,1,1,2,2,3,4,5,5,5‑decafluoropentane (HFC‑43‑10mee)	Free
2903.49.00	‑‑Other	Free
2903.5	‑Unsaturated fluorinated derivatives of acyclic hydrocarbons:
2903.51.00	‑‑2,3,3,3‑Tetrafluoropropene (HFO‑1234yf), 1,3,3,3‑tetrafluoropropene (HFO‑1234ze) and (Z)‑1,1,1,4,4,4‑hexafluoro‑2‑butene (HFO‑1336mzz)	Free
2903.59.00	‑‑Other	Free
2903.6	‑Brominated or iodinated derivatives of acyclic hydrocarbons:
2903.61.00	‑‑Methyl bromide (bromomethane)	Free
2903.62.00	‑‑Ethylene dibromide (ISO) (1,2‑dibromoethane)	Free
2903.69.00	‑‑Other	Free

99 Schedule 3 (subheadings 2903.71.00 to 2903.76.00)

Repeal the subheadings, substitute:

2903.71.00	‑‑Chlorodifluoromethane (HCFC‑22)	5%
2903.72.00	‑‑Dichlorotrifluoroethanes (HCFC‑123)	5%
2903.73.00	‑‑Dichlorofluoroethanes (HCFC‑141, 141b)	5%
2903.74.00	‑‑Chlorodifluoroethanes (HCFC‑142, 142b)	5%
2903.75.00	‑‑Dichloropentafluoropropanes (HCFC‑225, 225ca, 225cb)	5%
2903.76.00	‑‑Bromochlorodifluoromethane (Halon‑1211), bromotrifluoromethane (Halon‑1301) and dibromotetrafluoroethanes (Halon‑2402)	Free

100 Schedule 3 (Sub‑Chapter IV of Chapter 29, heading)

Omit “ether peroxides,”, substitute “ether peroxides, acetal and hemiacetal peroxides,”.

101 Schedule 3 (heading 2909, the description of goods in column 2)

Omit “ETHER PEROXIDES,”, substitute “ETHER PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES,”.

102 Schedule 3 (subheading 2909.60, the description of goods in column 2)

Omit “ether peroxides,”, substitute “ether peroxides, acetal and hemiacetal peroxides,”.

103 Schedule 3 (before subheading 2930.20.00)

Insert:

2930.10.00

‑2‑(N,N‑Dimethylamino) ethanethiol

Free

104 Schedule 3 (subheadings 2931.3 to 2931.90.90)

Repeal the subheadings, substitute:

2931.4	‑Non‑halogenated organo‑phosphorous derivatives:
2931.41.00	‑‑Dimethyl methylphosphonate	Free
2931.42.00	‑‑Dimethyl propylphosphonate	Free
2931.43.00	‑‑Diethyl ethylphosphonate	Free
2931.44.00	‑‑Methylphosphonic acid	Free
2931.45.00	‑‑Salt of methylphosphonic acid and (aminoiminomethyl)urea (1 : 1)	Free
2931.46.00	‑‑2,4,6‑Tripropyl‑1,3,5,2,4,6‑trioxatriphosphinane 2,4,6‑trioxide	Free
2931.47.00	‑‑(5‑Ethyl‑2‑methyl‑2‑oxido‑1,3,2‑dioxaphosphinan‑5‑yl) methyl methyl methylphosphonate	Free
2931.48.00	‑‑3,9‑Dimethyl‑2,4,8,10‑tetraoxa‑3,9‑diphosphaspiro[5.5] undecane 3,9‑dioxide	Free
2931.49	‑‑Other:
2931.49.10	‑‑‑Glycine derivatives containing phosphono groups	5%
2931.49.90	‑‑‑Other	Free
2931.5	‑Halogenated organo‑phosphorous derivatives:
2931.51.00	‑‑Methylphosphonic dichloride	Free
2931.52.00	‑‑Propylphosphonic dichloride	Free
2931.53.00	‑‑O‑(3‑chloropropyl) O‑[4‑nitro‑3‑(trifluoromethyl)phenyl] methylphosphonothionate	Free
2931.54.00	‑‑Trichlorfon (ISO)	Free
2931.59	‑‑Other:
2931.59.10	‑‑‑Glycine derivatives containing phosphono groups	5%
2931.59.90	‑‑‑Other	Free
2931.90	‑Other:
2931.90.10	‑‑‑Glycine derivatives containing phosphono groups	5%
2931.90.90	‑‑‑Other	Free

105 Schedule 3 (after subheading 2932.95.00)

Insert:

2932.96.00

‑‑Carbofuran (ISO)

Free

106 Schedule 3 (subheading 2933.33.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN), remifentanil (INN) and trimeperidine (INN); salts thereof

107 Schedule 3 (after subheading 2933.33.00)

Insert:

2933.34.00	‑‑Other fentanyls and their derivatives	Free
2933.35.00	‑‑3‑Quinuclidinol	Free
2933.36.00	‑‑4‑Anilino‑N‑phenethylpiperidine (ANPP)	Free
2933.37.00	‑‑N‑Phenethyl‑4‑piperidone (NPP)	Free

108 Schedule 3 (after subheading 2934.91.00)

Insert:

2934.92.00

‑‑Other fentanyls and their derivatives

Free

109 Schedule 3 (subheading 2936.24.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑D‑ or DL‑Pantothenic acid (Vitamin B5) and its derivatives

110 Schedule 3 (subheadings 2939.4 to 2939.49.00)

Repeal the subheadings, substitute:

2939.4	‑Alkaloids of ephedra and their derivatives; salts thereof:
2939.41.00	‑‑Ephedrine and its salts	Free
2939.42.00	‑‑Pseudoephedrine (INN) and its salts	Free
2939.43.00	‑‑Cathine (INN) and its salts	Free
2939.44.00	‑‑Norephedrine and its salts	Free
2939.45.00	‑‑Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts	Free
2939.49.00	‑‑Other	Free

111 Schedule 3 (subheading 2939.71.00)

Repeal the subheading, substitute:

2939.72.00

‑‑Cocaine, ecgonine; salts, esters and other derivatives thereof

Free

112 Schedule 3 (Chapter 30, paragraph (b) of Note 1)

Repeal the paragraph, substitute:

(b) Products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (2404);

113 Schedule 3 (Chapter 30, paragraph (g) of Note 1)

Omit “or”.

114 Schedule 3 (Chapter 30, at the end of Note 1)

Add:

; or (ij) Diagnostic reagents of 3822.

115 Schedule 3 (Chapter 30, paragraph (e) of Note 4)

Repeal the paragraph, substitute:

(e) Placebos and blinded (or double‑blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;

116 Schedule 3 (heading 3002, the description of goods in column 2)

Omit “SIMILAR PRODUCTS”, substitute “SIMILAR PRODUCTS; CELL CULTURES, WHETHER OR NOT MODIFIED”.

117 Schedule 3 (subheadings 3002.11.00 and 3002.19.00)

Repeal the subheadings.

118 Schedule 3 (subheadings 3002.20.00 and 3002.30.00)

Repeal the subheadings, substitute:

3002.4	‑Vaccines, toxins, cultures of micro‑organisms (excluding yeasts) and similar products:
3002.41.00	‑‑Vaccines for human medicine	Free
3002.42.00	‑‑Vaccines for veterinary medicine	Free
3002.49.00	‑‑Other	Free
3002.5	‑Cell cultures, whether or not modified:
3002.51.00	‑‑Cell therapy products	Free
3002.59.00	‑‑Other	Free

119 Schedule 3 (subheading 3006.20.00)

Repeal the subheading.

120 Schedule 3 (at the end of heading 3006)

Add:

3006.93.00

‑‑Placebos and blinded (or double‑blinded) clinical trial kits for a recognised clinical trial, put up in measured doses

Free

121 Schedule 3 (after subheading 3204.17.00)

Insert:

3204.18.00

‑‑Carotenoid colouring matters and preparations based thereon

122 Schedule 3 (Chapter 34, paragraph (a) of Note 1)

Repeal the paragraph, substitute:

(a) Edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (1517);

123 Schedule 3 (subheadings 3402.1 to 3402.20.00)

Repeal the subheadings, substitute:

3402.3	‑Anionic organic surface‑active agents, whether or not put up for retail sale:
3402.31.00	‑‑Linear alkylbenzene sulphonic acids and their salts	5%
3402.39.00	‑‑Other	5%
3402.4	‑Other organic surface‑active agents, whether or not put up for retail sale:
3402.41.00	‑‑Cationic	5%
3402.42.00	‑‑Non‑ionic	5%
3402.49.00	‑‑Other	5%
3402.50.00	‑Preparations put up for retail sale	5%

124 Schedule 3 (heading 3603.00.00)

Repeal the heading, substitute:

3603	SAFETY FUSES; DETONATING CORDS; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS:
3603.10.00	‑Safety fuses	5%
3603.20.00	‑Detonating cords	5%
3603.30.00	‑Percussion caps	5%
3603.40.00	‑Detonating caps	5%
3603.50.00	‑Igniters	5%
3603.60.00	‑Electric detonators	5%

125 Schedule 3 (Chapter 37, Note 2)

Repeal the Note, substitute:

2.‑ In this Chapter “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.

126 Schedule 3 (Chapter 38, after paragraph (b) of Note 1)

Insert:

127 Schedule 3 (Chapter 38, paragraphs (c), (d) and (e) of Note 1)

Reletter as paragraphs (d), (e) and (f).

128 Schedule 3 (Chapter 38, paragraph (a) of Note 4)

Repeal the paragraph, substitute:

(a) Individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of this Schedule;

129 Schedule 3 (Chapter 38, Note 7)

Repeal the Note, substitute:

7.‑ For the purposes of 3826, “biodiesel” means mono‑alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

130 Schedule 3 (Chapter 38, Subheading Note 1)

Repeal the Subheading Note, substitute:

1.‑ 3808.5 covers only goods of 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos‑methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN)), 1,1,1‑trichloro‑2,2‑bis(p‑chlorophenyl)ethane); dieldrin (ISO, INN); 4,6‑dinitro‑o‑cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2‑dibromoethane); ethylene dichloride (ISO) (1,2‑dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6‑hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion‑methyl (ISO) (methyl‑parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5‑T (ISO) (2,4,5‑trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).

131 Schedule 3 (Chapter 38, Subheading Note 3)

Repeal the Subheading Note, substitute:

3.‑ 3824.8 covers only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3‑dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN)); 1,1,1‑trichloro‑2,2‑bis(p‑chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6‑hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra‑, penta‑, hexa‑, hepta‑ or octabromodiphenyl ethers; short‑chain chlorinated paraffins.

Short‑chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48% by weight, with the following molecular formula: CxH(2x‑y+2)Cly, where x=10 to 13 and y=1 to 13.

132 Schedule 3 (Chapter 38, Subheading Note 4)

Omit “3825.41 and 3825.49.00”, substitute “3825.4”.

133 Schedule 3 (Chapter 38, at the end of the Subheading Notes)

Add:

Additional Note.

1.‑ For the purposes of 3822.12.20, 3822.12.30, 3822.12.40, 3822.19.20, 3822.19.30 and 3822.19.40, the specifications are:

(a) in strips or rolls of a width exceeding 15 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state.

134 Schedule 3 (subheadings 3808.93 to 3808.93.90)

Repeal the subheadings, substitute:

3808.93.00

‑‑Herbicides, anti‑sprouting products and plant‑growth regulators

135 Schedule 3 (heading 3816.00.00)

Repeal the heading, substitute:

3816	REFRACTORY CEMENTS, MORTARS, CONCRETES AND SIMILAR COMPOSITIONS, INCLUDING DOLOMITE RAMMING MIX, OTHER THAN PRODUCTS OF 3801:
3816.00.10	‑‑‑Dolomite ramming mix	Free
3816.00.90	‑‑‑Other	5%

136 Schedule 3 (heading 3822 to subheading 3822.00.90)

Repeal the heading and subheadings, substitute:

3822		DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING, PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, WHETHER OR NOT PUT UP IN THE FORM OF KITS, OTHER THAN THOSE OF 3006; CERTIFIED REFERENCE MATERIALS:
3822.1		‑Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits:
	3822.11		‑‑For malaria:
	3822.11.10		‑‑‑Diagnostic test kits	Free
	3822.11.2		‑‑‑Immunological products:
	3822.11.21		‑‑‑‑Unmodified immunological products, being polyethers in the primary forms described in Note 6 to Chapter 39	5%
	3822.11.29		‑‑‑‑Other	Free
	3822.12		‑‑For Zika and other diseases transmitted by mosquitoes of the genus Aedes:
	3822.12.10		‑‑‑Unmodified immunological products, being polyethers in the primary forms described in Note 6 to Chapter 39	5%
	3822.12.20		‑‑‑Goods that are: (a) on a backing of cellulose, in the forms described in Note 10 to Chapter 39; or (b) indicator paper and paperboard of specifications mentioned in Additional Note 1 to this Chapter	Free
	3822.12.30		‑‑‑Goods that are: (a) on a backing of plastics other than cellulose, in the forms described in Note 10 to Chapter 39; or (b) on a backing of paper or paperboard of specifications not mentioned in Additional Note 1 to this Chapter	5%
	3822.12.40		‑‑‑Goods that are: (a) on a backing of plastics, NSA; or (b) of specifications mentioned in Additional Note 1 to this Chapter, NSA	5% CA: Free
	3822.12.90		‑‑‑Other	Free
	3822.13.00		‑‑For blood‑grouping	Free
	3822.19		‑‑Other:
	3822.19.10		‑‑‑Unmodified immunological products, being polyethers in the primary forms described in Note 6 to Chapter 39	5%
	3822.19.20		‑‑‑Goods that are: (a) on a backing of cellulose, in the forms described in Note 10 to Chapter 39; or (b) indicator paper and paperboard of specifications mentioned in Additional Note 1 to this Chapter	Free
	3822.19.30		‑‑‑Goods that are: (a) on a backing of plastics other than cellulose, in the forms described in Note 10 to Chapter 39; or (b) on a backing of paper or paperboard of specifications not mentioned in Additional Note 1 to this Chapter	5%
	3822.19.40		‑‑‑Goods that are: (a) on a backing of plastics, NSA; or (b) of specifications mentioned in Additional Note 1 to this Chapter, NSA	5% CA: Free
	3822.19.90		‑‑‑Other	Free
	3822.90.00		‑Other	Free

137 Schedule 3 (subheadings 3824.7 to 3824.79.90)

Repeal the subheadings.

138 Schedule 3 (after subheading 3824.88.00)

Insert:

3824.89.00

‑‑Containing short‑chain chlorinated paraffins

139 Schedule 3 (after subheading 3824.91.00)

Insert:

3824.92.00

‑‑Polyglycol esters of methylphosphonic acid

140 Schedule 3 (subheading 3824.99.10, paragraph (e) of the description of goods in column 2)

Omit “esters;”, substitute “esters”.

141 Schedule 3 (subheading 3824.99.10, paragraph (f) of the description of goods in column 2)

Repeal the paragraph.

142 Schedule 3 (subheading 3824.99.20)

Repeal the subheading.

143 Schedule 3 (at the end of Chapter 38)

Add:

3827	MIXTURES CONTAINING HALOGENATED DERIVATIVES OF METHANE, ETHANE OR PROPANE, NOT ELSEWHERE SPECIFIED OR INCLUDED:
3827.1	‑Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1‑trichloroethane (methyl chloroform):
3827.11.00	‑‑Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)	Free
3827.12	‑‑Containing hydrobromofluorocarbons (HBFCs):
3827.12.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.12.90	‑‑‑Other	5%
3827.13	‑‑Containing carbon tetrachloride:
3827.13.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.13.90	‑‑‑Other	5%
3827.14	‑‑Containing 1,1,1‑trichloroethane (methyl chloroform):
3827.14.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.14.90	‑‑‑Other	5%
3827.20.00	‑Containing bromochlorodifluoromethane (Halon‑1211), bromotrifluoromethane (Halon‑1301) or dibromotetrafluoroethanes (Halon‑2402)	Free
3827.3	‑Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs):
3827.31	‑‑Containing substances of 2903.41.00 to 2903.48.00:
3827.31.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.31.90	‑‑‑Other	5%
3827.32	‑‑Other, containing substances of 2903.71.00 to 2903.75.00:
3827.32.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.32.90	‑‑‑Other	5%
3827.39	‑‑Other:
3827.39.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.39.90	‑‑‑Other	5%
3827.40	‑Containing methyl bromide (bromomethane) or bromochloromethane:
3827.40.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.40.90	‑‑‑Other	5%
3827.5	‑Containing trifluoromethane (HFC‑23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs):
3827.51	‑‑Containing trifluoromethane (HFC‑23):
3827.51.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.51.90	‑‑‑Other	5%
3827.59	‑‑Other:
3827.59.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.59.90	‑‑‑Other	5%
3827.6	‑Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs):
3827.61	‑‑Containing 15% or more by mass of 1,1,1‑trifluoroethane (HFC‑143a):
3827.61.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.61.90	‑‑‑Other	5%
3827.62	‑‑Other, not included in the subheading above, containing 55% or more by mass of pentafluoroethane (HFC‑125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs):
3827.62.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.62.90	‑‑‑Other	5%
3827.63	‑‑Other, not included in the subheadings above, containing 40% or more by mass of pentafluoroethane (HFC‑125):
3827.63.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.63.90	‑‑‑Other	5%
3827.64	‑‑Other, not included in the subheadings above, containing 30% or more by mass of 1,1,1,2‑tetrafluoroethane (HFC‑134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs):
3827.64.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.64.90	‑‑‑Other	5%
3827.65	‑‑Other, not included in the subheadings above, containing 20% or more by mass of difluoromethane (HFC‑32) and 20% or more by mass of pentafluoroethane (HFC‑125):
3827.65.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.65.90	‑‑‑Other	5%
3827.68	‑‑Other, not included in the subheadings above, containing substances of 2903.41.00 to 2903.48.00:
3827.68.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.68.90	‑‑‑Other	5%
3827.69	‑‑Other:
3827.69.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.69.90	‑‑‑Other	5%
3827.90	‑Other:
3827.90.10	‑‑‑Containing perhalogenated derivatives containing two or more different halogens	Free
3827.90.90	‑‑‑Other	5%

144 Schedule 3 (Section VII, Note 2)

Repeal the Note, substitute:

2.‑ Except for the goods of 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

145 Schedule 3 (Chapter 39, paragraph (x) of Note 2)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

146 Schedule 3 (subheading 3907.20.00)

Repeal the subheading, substitute:

3907.2	‑Other polyethers:
3907.21.00	‑‑Bis(polyoxyethylene) methylphosphonate	5%
3907.29.00	‑‑Other	5%

147 Schedule 3 (after subheading 3911.10.00)

Insert:

3911.20.00

‑Poly(1,3‑phenylene methylphosphonate)

148 Schedule 3 (subheading 4015.11.00)

Repeal the subheading, substitute:

4015.12.00

‑‑Of a kind used for medical, surgical, dental or veterinary purposes

149 Schedule 3 (Chapter 42, paragraph (k) of Note 2)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

150 Schedule 3 (Chapter 44, paragraph (o) of Note 1)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

151 Schedule 3 (Chapter 44, Note 3)

Omit “4414.00.00”, substitute “4414”.

152 Schedule 3 (Chapter 44, the title “Subheading Note.”)

Repeal the title, substitute:

Subheading Notes.

153 Schedule 3 (Chapter 44, at the end of the Subheading Note)

Add:

2.‑ For the purposes of 4401.32.00, “wood briquettes” means by‑products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross‑sectional dimension greater than 25 mm.

3.‑ For the purposes of 4407.13, “S‑P‑F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.

4.‑ For the purposes of 4407.14, “Hem‑fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.

154 Schedule 3 (Chapter 44, Additional Note 1)

Omit “and 4412.31.00”, substitute “, 4412.31.00, 4412.41, 4412.51, 4412.91, 4414.10.00, 4418.11.00, 4418.21.00, 4419.20.00 and 4420.11.00”.

155 Schedule 3 (Chapter 44, Additional Note 2)

Omit “, 4412.94.2 and 4412.99.2”, substitute “, 4412.41.10, 4412.51.10 and 4412.91.10”.

156 Schedule 3 (after subheading 4401.31.00)

Insert:

4401.32.00

‑‑Wood briquettes

Free

157 Schedule 3 (subheading 4401.40.00)

Repeal the subheading, substitute:

4401.4	‑Sawdust and wood waste and scrap, not agglomerated:
4401.41.00	‑‑Sawdust	Free
4401.49.00	‑‑Other	Free

158 Schedule 3 (after subheading 4402.10.00)

Insert:

4402.20.00

‑Of shell or nut

Free

159 Schedule 3 (subheading 4403.21.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Of pine (Pinus spp.), of which the smallest cross‑sectional dimension is 15 cm or more

160 Schedule 3 (subheading 4403.23.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross‑sectional dimension is 15 cm or more

161 Schedule 3 (subheading 4403.25.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Other, of which the smallest cross‑sectional dimension is 15 cm or more

162 Schedule 3 (after subheading 4403.41.00)

Insert:

4403.42.00

‑‑Teak

Free

163 Schedule 3 (subheading 4403.93.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Of beech (Fagus spp.), of which the smallest cross‑sectional dimension is 15 cm or more

164 Schedule 3 (subheading 4403.95.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Of birch (Betula spp.), of which the smallest cross‑sectional dimension is 15 cm or more

165 Schedule 3 (after subheading 4407.12.99)

Insert:

4407.13	‑‑Of S‑P‑F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)):
4407.13.10	‑‑‑Planed or sanded	5% DCS:4% CA:4% DCT:5%
4407.13.9	‑‑‑Other:
4407.13.91	‑‑‑‑Wood that: (a) is cut to size for making staves; or (b) has a cross‑sectional area of 450 cm2 or greater	Free
4407.13.99	‑‑‑‑Other	5% DCS:Free CA:4%
4407.14	‑‑Of Hem‑fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)):
4407.14.10	‑‑‑Planed or sanded	5% DCS:4% CA:4% DCT:5%
4407.14.9	‑‑‑Other:
4407.14.91	‑‑‑‑Wood that: (a) is cut to size for making staves; or (b) has a cross‑sectional area of 450 cm2 or greater	Free
4407.14.99	‑‑‑‑Other	5% DCS:Free CA:4%

166 Schedule 3 (after subheading 4407.22.00)

Insert:

4407.23	‑‑Teak:
4407.23.10	‑‑‑Planed or sanded	5% DCS:4% DCT:5%
4407.23.90	‑‑‑Other	Free

167 Schedule 3 (after subheading 4412.39.00)

Insert:

4412.4	‑Laminated veneered lumber (LVL):
4412.41	‑‑With at least one outer ply of tropical wood:
4412.41.10	‑‑‑With at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than: (a) Mandio‑queira; and (b) Pau amarelo; and (c) Quaruba; and (d) Tauari	Free
4412.41.90	‑‑‑Other	5% DCS:4% DCT:5%
4412.42.00	‑‑Other, with at least one outer ply of non‑coniferous wood	5% DCS:4% DCT:5%
4412.49.00	‑‑Other, with both outer plies of coniferous wood	5% DCS:4% DCT:5%
4412.5	‑Blockboard, laminboard and battenboard:
4412.51	‑‑With at least one outer ply of tropical wood:
4412.51.10	‑‑‑With at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than: (a) Mandio‑queira; and (b) Pau amarelo; and (c) Quaruba; and (d) Tauari	Free
4412.51.90	‑‑‑Other	5% DCS:4% DCT:5%
4412.52.00	‑‑Other, with at least one outer ply of non‑coniferous wood	5% DCS:4% DCT:5%
4412.59.00	‑‑Other, with both outer plies of coniferous wood	5% DCS:4% DCT:5%

168 Schedule 3 (subheadings 4412.9 to 4412.99.99)

Repeal the subheadings, substitute:

4412.9	‑Other:
4412.91	‑‑With at least one outer ply of tropical wood:
4412.91.10	‑‑‑Not containing any layers of particle board or plywood with at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than: (a) Mandio‑queira; and (b) Pau amarelo; and (c) Quaruba; and (d) Tauari	Free
4412.91.20	‑‑‑Goods containing at least one layer of particle board and one of the following woods (other than plywood): (a) Mandio‑queira; (b) Pau amarelo; (c) Quaruba; (d) Tauari	Free
4412.91.30	‑‑‑Goods, NSA, that: (a) contain at least one layer of particle board; or (b) are plywood	5%
4412.91.90	‑‑‑Other	5% DCS:4% DCT:5%
4412.92	‑‑Other, with at least one outer ply of non‑coniferous wood:
4412.92.10	‑‑‑Goods, NSA, that: (a) contain at least one layer of particle board; or (b) are plywood	5%
4412.92.90	‑‑‑Other	5% DCS:4% DCT:5%
4412.99	‑‑Other, with both outer plies of coniferous wood:
4412.99.10	‑‑‑Other, containing one layer of particle board	Free
4412.99.20	‑‑‑Plywood	5%
4412.99.90	‑‑‑Other	5% DCS:4% DCT:5%

169 Schedule 3 (heading 4414.00.00)

Repeal the heading, substitute:

4414	WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS:
4414.10.00	‑Of tropical wood	5% DCS:4% DCT:5%
4414.90.00	‑Other	5% DCS:4% DCT:5%

170 Schedule 3 (subheadings 4418.10.00 and 4418.20.00)

Repeal the subheadings, substitute:

4418.1	‑Windows, French‑windows and their frames:
4418.11.00	‑‑Of tropical wood	5% DCS:4% CA:Free DCT:5%
4418.19.00	‑‑Other	5% DCS:4% CA:Free DCT:5%
4418.2	‑Doors and their frames and thresholds:
4418.21.00	‑‑Of tropical wood	5% DCS:4% DCT:5%
4418.29.00	‑‑Other	5% DCS:4% DCT:5%
4418.30.00	‑Posts and beams other than products of 4418.81.00 to 4418.89.00	5% DCS:4% CA:Free DCT:5%

171 Schedule 3 (subheading 4418.60.00)

Repeal the subheading.

172 Schedule 3 (after subheading 4418.79.90)

Insert:

4418.8	‑Engineered structural timber products:
4418.81.00	‑‑Glue‑laminated timber (glulam)	5% DCS:4% CA:Free DCT:5%
4418.82.00	‑‑Cross‑laminated timber (CLT or X‑lam)	5% DCS:4% CA:Free DCT:5%
4418.83.00	‑‑I beams	5% DCS:4% CA:Free DCT:5%
4418.89.00	‑‑Other	5% DCS:4% CA:Free DCT:5%

173 Schedule 3 (after subheading 4418.91.00)

Insert:

4418.92.00

‑‑Cellular wood panels

5%
DCS:4%
CA:Free
DCT:5%

174 Schedule 3 (after subheading 4419.19.00)

Insert:

4419.20.00

‑Of tropical wood

5%
DCS:4%
DCT:5%

175 Schedule 3 (subheading 4420.10.00)

Repeal the subheading, substitute:

4420.1	‑Statuettes and other ornaments:
4420.11.00	‑‑Of tropical wood	5% DCS:4% DCT:5%
4420.19.00	‑‑Other	5% DCS:4% DCT:5%

176 Schedule 3 (after subheading 4421.10.00)

Insert:

4421.20.00

‑Coffins

5%
DCS:4%
DCT:5%

177 Schedule 3 (Chapter 46, paragraph (e) of Note 2)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

178 Schedule 3 (Chapter 48, paragraph (q) of Note 2)

Repeal the paragraph, substitute:

(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners).

179 Schedule 3 (Chapter 48, Note 5)

Repeal the Note, substitute:

5.‑ For the purposes of 4802, “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non perforated punch‑cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi‑mechanical process and satisfying any of the following criteria:

(A) For paper or paperboard weighing not more than 150 g/m2:

(a) containing 10% or more of fibres obtained by a mechanical or chemi‑mechanical process, and:

1. weighing not more than 80 g/m2; or

2. coloured throughout the mass; or

(b) containing more than 8% ash, and:

1. weighing not more than 80 g/m2; or

2. coloured throughout the mass; or

(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa·m2/g; or

(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa·m2/g.

(B) For paper or paperboard weighing more than 150 g/m2:

(a) coloured throughout the mass; or

(b) having a brightness of 60% or more, and:

1. a caliper of 225 micrometres (microns) or less; or

2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or

(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%.

4802 does not, however, cover filter paper or paperboard (including tea‑bag paper) or felt paper or paperboard.

180 Schedule 3 (Chapter 48, Note 12)

Repeal the Note, substitute:

12.‑ Except for the goods of 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

181 Schedule 3 (Chapter 49, paragraph (d) of Note 1)

Omit “9702.00.00”, substitute “9702”.

182 Schedule 3 (subheadings 4905.10.00 to 4905.99.00)

Repeal the subheadings, substitute:

4905.20.00	‑In book form	Free
4905.90.00	‑Other	Free

183 Schedule 3 (Section XI, paragraph (b) of Note 1)

Omit “straining cloth”, substitute “filtering or straining cloth”.

184 Schedule 3 (Section XI, paragraph (s) of Note 1)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

185 Schedule 3 (Section XI, paragraph (u) of Note 1)

Repeal the paragraph, substitute:

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or

186 Schedule 3 (Section XI, at the end of the Notes)

Add:

15.‑ Subject to Note 1 to this Section, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built‑in components or within the fibre or fabric, are classified in their respective headings in this Section provided that they retain the essential character of the goods of this Section.

187 Schedule 3 (subheadings 5501.10 to 5501.10.90)

Repeal the subheadings, substitute:

5501.1	‑Of nylon or other polyamides:
5501.11	‑‑Of aramids:
5501.11.10	‑‑‑Goods, as follows: (a) coated or covered with plastics; (b) encased within a sheath of braided or plaited natural or synthetic fibres	5%
5501.11.90	‑‑‑Other	Free
5501.19	‑‑Other:
5501.19.10	‑‑‑Goods, as follows: (a) coated or covered with plastics; (b) encased within a sheath of braided or plaited natural or synthetic fibres	5%
5501.19.90	‑‑‑Other	Free

188 Schedule 3 (Chapter 56, paragraph (f) of Note 1)

Repeal the paragraph, substitute:

(f) Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles of 9619.

189 Schedule 3 (heading 5703 to subheading 5703.90.90)

Repeal the heading and subheadings, substitute:

5703	CARPETS AND OTHER TEXTILE FLOOR COVERINGS (INCLUDING TURF), TUFTED, WHETHER OR NOT MADE UP:
5703.10.00	‑Of wool or fine animal hair	5%
5703.2	‑Of nylon or other polyamides:
5703.21.00	‑‑Turf	5%
5703.29.00	‑‑Other	5%
5703.3	‑Of other man‑made textile materials:
5703.31.00	‑‑Turf	5%
5703.39.00	‑‑Other	5%
5703.90	‑Of other textile materials:
5703.90.10	‑‑‑Goods, as follows: (a) of coir, sisal or jute; (b) of 100% cotton, or in which the pile is of 100% cotton	Free
5703.90.90	‑‑‑Other	5%

190 Schedule 3 (subheadings 5802.1 to 5802.19.00)

Repeal the subheadings, substitute:

5802.10.00

‑Terry towelling and similar woven terry fabrics, of cotton

191 Schedule 3 (Chapter 59, after Note 2)

Insert:

3.‑ For the purposes of 5903, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross‑section.

192 Schedule 3 (Chapter 59, Notes 3 to 7)

Renumber as Notes 4 to 8.

193 Schedule 3 (Chapter 59, subparagraph (a)(iii) of Note 7)

Repeal the subparagraph, substitute:

(iii) Filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

194 Schedule 3 (heading 5911, the description of goods in column 2)

Omit “NOTE 7”, substitute “NOTE 8”.

195 Schedule 3 (subheading 5911.40.00, the description of goods in column 2)

Repeal the description, substitute:

‑Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair

196 Schedule 3 (Chapter 61, Note 4)

Repeal the Note, substitute:

4.‑ 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. 6105 does not cover sleeveless garments.

“Shirts” and “shirt‑blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose‑fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt‑blouses” and “blouses” may also have a collar.

197 Schedule 3 (subheading 6116.10.00, the description of goods in column 2)

Repeal the description, substitute:

‑Impregnated, coated, covered or laminated with plastics or rubber

198 Schedule 3 (Chapter 62, after Note 3)

Insert:

4.‑ 6205 and 6206 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. 6205 does not cover sleeveless garments.

199 Schedule 3 (Chapter 62, Notes 4 to 9)

Renumber as Notes 5 to 10.

200 Schedule 3 (heading 6201 to subheading 6201.99.00)

Repeal the heading and subheadings, substitute:

6201	MEN’S OR BOYS’ OVERCOATS, CAR‑COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI‑JACKETS), WIND‑CHEATERS, WIND‑JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF 6203:
6201.20.00	‑Of wool or fine animal hair	5%
6201.30.00	‑Of cotton	5%
6201.40.00	‑Of man‑made fibres	5%
6201.90.00	‑Of other textile materials	5%

201 Schedule 3 (heading 6202 to subheading 6202.99.00)

Repeal the heading and subheadings, substitute:

6202	WOMEN’S OR GIRLS’ OVERCOATS, CAR‑COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI‑JACKETS), WIND‑CHEATERS, WIND‑JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF 6204:
6202.20.00	‑Of wool or fine animal hair	5%
6202.30.00	‑Of cotton	5%
6202.40.00	‑Of man‑made fibres	5%
6202.90.00	‑Of other textile materials	5%

202 Schedule 3 (subheading 6210.20.00, the description of goods in column 2)

Repeal the description, substitute:

‑Other garments, of the type described in 6201

203 Schedule 3 (subheading 6210.30.00, the description of goods in column 2)

Repeal the description, substitute:

‑Other garments, of the type described in 6202

204 Schedule 3 (heading 6306)

Repeal the heading, substitute:

6306

TARPAULINS, AWNINGS AND SUNBLINDS; TENTS (INCLUDING TEMPORARY CANOPIES AND SIMILAR ARTICLES); SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING GOODS:

205 Schedule 3 (subheading 6306.2, the description of goods in column 2)

Repeal the description, substitute:

‑Tents (including temporary canopies and similar articles):

206 Schedule 3 (Chapter 67, paragraph (a) of Note 1)

Omit “Straining cloth”, substitute “Filtering or straining cloth”.

207 Schedule 3 (Chapter 68, paragraph (k) of Note 1)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

208 Schedule 3 (subheading 6802.10.00, the description of goods in column 2)

Repeal the description, substitute:

‑Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder

209 Schedule 3 (subheadings 6812.92.00 and 6812.93.00)

Repeal the subheadings.

210 Schedule 3 (subheading 6815.10.00)

Repeal the subheading, substitute:

6815.1	‑Carbon fibres; articles of carbon fibres for non‑electrical uses; other articles of graphite or other carbon for non‑electrical uses:
6815.11.00	‑‑Carbon fibres	5% DCS:4% DCT:5%
6815.12.00	‑‑Fabrics of carbon fibres	5% DCS:4% DCT:5%
6815.13.00	‑‑Other articles of carbon fibres	5% DCS:4% DCT:5%
6815.19.00	‑‑Other	5% DCS:4% DCT:5%

211 Schedule 3 (subheading 6815.91.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite

212 Schedule 3 (Chapter 69, Note 1)

Repeal the Note, substitute:

1.‑ This Chapter applies only to ceramic products which have been fired after shaping:

(a) 6904 to 6914 apply only to such products other than those classifiable in 6901.00.00 to 6903;

(b) Articles heated to temperatures less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and

(c) Ceramic articles are obtained by firing inorganic, non‑metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.

213 Schedule 3 (Chapter 69, paragraph (ij) of Note 2)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

214 Schedule 3 (heading 6903)

Repeal the heading, substitute:

6903

OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS, RODS AND SLIDE GATES), OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS:

215 Schedule 3 (subheading 6903.10.00, the description of goods in column 2)

Repeal the description, substitute:

‑Containing by weight more than 50% of free carbon

216 Schedule 3 (Chapter 70, after paragraph (c) of Note 1)

Insert:

(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;

(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;

217 Schedule 3 (Chapter 70, paragraphs (d) and (e) of Note 1)

Reletter as paragraphs (f) and (g).

218 Schedule 3 (Chapter 70, paragraph (e) of Note 1)

Omit “Lamps or lighting fittings”, substitute “Luminaires and lighting fittings”.

219 Schedule 3 (Chapter 70, paragraphs (f) and (g) of Note 1)

Reletter as paragraphs (h) and (ij).

220 Schedule 3 (heading 7001.00.00)

Repeal the heading, substitute:

7001.00.00

CULLET AND OTHER WASTE AND SCRAP OF GLASS, EXCLUDING GLASS FROM CATHODE‑RAY TUBES OR OTHER ACTIVATED GLASS OF 8549; GLASS IN THE MASS

Free

221 Schedule 3 (heading 7011, the description of goods in column 2)

Omit “ELECTRIC LAMPS, CATHODE‑RAY TUBES OR THE LIKE”, substitute “ELECTRIC LAMPS AND LIGHT SOURCES, CATHODE‑RAY TUBES OR THE LIKE”.

222 Schedule 3 (subheading 7014.00.20, paragraph (a) of the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

223 Schedule 3 (heading 7019 to subheading 7019.90.90)

Repeal the heading and subheadings, substitute:

7019	GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, ROVINGS, WOVEN FABRICS):
7019.1	‑Slivers, rovings, yarn and chopped strands and mats thereof:
7019.11.00	‑‑Chopped strands, of a length of not more than 50 mm	5%
7019.12.00	‑‑Rovings	5%
7019.13.00	‑‑Other yarn, slivers	5%
7019.14.00	‑‑Mechanically bonded mats	5%
7019.15.00	‑‑Chemically bonded mats	5%
7019.19.00	‑‑Other	5%
7019.6	‑Mechanically bonded fabrics:
7019.61.00	‑‑Closed woven fabrics of rovings	5%
7019.62.00	‑‑Other closed fabrics of rovings	5%
7019.63.00	‑‑Closed woven fabrics, plain weave, of yarns, not coated or laminated	5%
7019.64.00	‑‑Closed woven fabrics, plain weave, of yarns, coated or laminated	5%
7019.65.00	‑‑Open woven fabrics of a width not exceeding 30 cm	5%
7019.66.00	‑‑Open woven fabrics of a width exceeding 30 cm	5%
7019.69.00	‑‑Other	5%
7019.7	‑Chemically bonded fabrics:
7019.71.00	‑‑Veils (thin sheets)	Free
7019.72.00	‑‑Other closed fabrics	5%
7019.73.00	‑‑Other open fabrics	5%
7019.80.00	‑Glass wool and articles of glass wool	5% DCS:4% DCT:5%
7019.90.00	‑Other	5%

224 Schedule 3 (Chapter 71, paragraph (p) of Note 3)

Repeal the paragraph, substitute:

(p) Original sculptures or statuary (9703), collectors’ pieces (9705) or antiques of an age exceeding one hundred years (9706), other than natural or cultured pearls or precious or semi‑precious stones.

225 Schedule 3 (subheadings 7104.20.00 and 7104.90.00)

Repeal the subheadings, substitute:

7104.2	‑Other, unworked or simply sawn or roughly shaped:
7104.21.00	‑‑Diamonds	Free
7104.29.00	‑‑Other	Free
7104.9	‑Other:
7104.91.00	‑‑Diamonds	Free
7104.99.00	‑‑Other	Free

226 Schedule 3 (heading 7112)

Repeal the heading, substitute:

7112

WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS, OF A KIND USED PRINCIPALLY FOR THE RECOVERY OF PRECIOUS METAL OTHER THAN GOODS OF 8549:

227 Schedule 3 (Section XV, paragraph (k) of Note 1)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

228 Schedule 3 (Section XV, paragraph (a) of Note 2)

Repeal the paragraph, substitute:

(a) Articles of 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (9021);

229 Schedule 3 (Section XV, paragraph (a) of Note 8)

Repeal the paragraph, substitute:

(a) Waste and scrap

(i) All metal waste and scrap; and

(ii) Metal goods definitely not usable as such because of breakage, cutting‑up, wear or other reasons.

230 Schedule 3 (Section XV, at the end of the Notes)

Add:

9.‑ For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross‑section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross‑section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross‑section exceeds one‑tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de‑scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire‑bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire‑rod) or tubes, are however to be taken to be unwrought copper of 7403. This provision applies mutatis mutandis to the products of Chapter 81.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross‑section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de‑scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Rolled, extruded or drawn products, in coils, which have a uniform solid cross‑section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross‑section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross‑section exceeds one‑tenth of the width.

(d) Plates, sheets, strip and foil

Flat‑surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross‑section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

(i) of rectangular (including square) shape with a thickness not exceeding one‑tenth of the width; or

(ii) of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross‑section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross‑section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross‑sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross‑sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone‑shaped or fitted with flanges, collars or rings.

231 Schedule 3 (Chapter 74, paragraphs (d) to (h) of Note 1)

Repeal the paragraphs.

232 Schedule 3 (subheadings 7419.10.00 to 7419.99.00)

Repeal the subheadings, substitute:

7419.20	‑Cast, moulded, stamped or forged, but not further worked:
7419.20.10	‑‑‑Chain and parts thereof	Free
7419.20.90	‑‑‑Other	5%
7419.80	‑Other:
7419.80.10	‑‑‑Chain and parts thereof	Free
7419.80.90	‑‑‑Other	5%

233 Schedule 3 (Chapter 75, Note 1)

Repeal the Note.

234 Schedule 3 (Chapter 75, Subheading Note 2)

Omit “Chapter Note 1(c)”, substitute “Note 9(c) to Section XV”.

235 Schedule 3 (Chapter 76, Note 1)

Repeal the Note.

236 Schedule 3 (Chapter 76, Subheading Note 2)

Omit “Chapter Note 1(c)”, substitute “Note 9(c) to Section XV”.

237 Schedule 3 (Chapter 78, Note 1)

Repeal the Note.

238 Schedule 3 (Chapter 79, Note 1)

Repeal the Note.

239 Schedule 3 (Chapter 80, Note 1)

Repeal the Note.

240 Schedule 3 (Chapter 81, Subheading Note 1)

Repeal the Subheading Note.

241 Schedule 3 (subheading 8103.90.00)

Repeal the subheading, substitute:

8103.9	‑Other:
8103.91.00	‑‑Crucibles	Free
8103.99.00	‑‑Other	Free

242 Schedule 3 (heading 8106.00.00)

Repeal the heading, substitute:

8106	BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP:
8106.10.00	‑Containing more than 99.99% of bismuth, by weight	Free
8106.90.00	‑Other	Free

243 Schedule 3 (heading 8107 to subheading 8107.90.00)

Repeal the heading and subheadings.

244 Schedule 3 (subheadings 8109.20.00 to 8109.90.00)

Repeal the subheadings, substitute:

8109.2	‑Unwrought zirconium; powders:
8109.21.00	‑‑Containing less than 1 part hafnium to 500 parts zirconium by weight	Free
8109.29.00	‑‑Other	Free
8109.3	‑Waste and scrap:
8109.31.00	‑‑Containing less than 1 part hafnium to 500 parts zirconium by weight	Free
8109.39.00	‑‑Other	Free
8109.9	‑Other:
8109.91.00	‑‑Containing less than 1 part hafnium to 500 parts zirconium by weight	Free
8109.99.00	‑‑Other	Free

245 Schedule 3 (heading 8112)

Repeal the heading, substitute:

8112

BERYLLIUM, CHROMIUM, HAFNIUM, RHENIUM, THALLIUM, CADMIUM, GERMANIUM, VANADIUM, GALLIUM, INDIUM AND NIOBIUM (COLUMBIUM), AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP:

246 Schedule 3 (after subheading 8112.29.00)

Insert:

8112.3	‑Hafnium:
8112.31.00	‑‑Unwrought; waste and scrap; powders	Free
8112.39.00	‑‑Other	Free
8112.4	‑Rhenium:
8112.41.00	‑‑Unwrought; waste and scrap; powders	Free
8112.49.00	‑‑Other	Free

247 Schedule 3 (after subheading 8112.59.00)

Insert:

8112.6	‑Cadmium:
8112.61.00	‑‑Waste and scrap	Free
8112.69.00	‑‑Other	Free

248 Schedule 3 (Section XVI, paragraph (b) of Note 2)

Omit “However, parts which are equally suitable for use principally with the goods of 8517 and 8525 to 8528 are to be classified in 8517”, substitute “However, parts which are equally suitable for use principally with the goods of 8517 and 8525 to 8528 are to be classified in 8517, and parts which are suitable for use solely or principally with the goods of 8524 are to be classified in 8529”.

249 Schedule 3 (Section XVI, at the end of the Notes)

Add:

6.‑ (A) Throughout this Schedule, “electrical and electronic waste and scrap” means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that:

(i) have been rendered unusable for their original purposes by breakage, cutting‑up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and

(ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations.

(B) Mixed consignments of “electrical and electronic waste and scrap” and other waste and scrap are to be classified in 8549.

250 Schedule 3 (Chapter 84, Note 2)

Repeal the Note, substitute:

2.‑ Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of 8401 to 8424, or 8486 and at the same time to a description in one or more of 8425 to 8480 is to be classified under the appropriate heading of the former group or under 8486, as the case may be, and not the latter group.

(A) 8419 does not, however, cover:

(i) Germination plant, incubators or brooders (8436);

(ii) Grain dampening machines (8437);

(iii) Diffusing apparatus for sugar juice extraction (8438);

(iv) Machinery for the heat‑treatment of textile yarns, fabrics or made up textile articles (8451); or

(v) Machinery, plant or laboratory equipment, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

(B) 8422 does not cover:

(i) Sewing machines for closing bags or similar containers (8452); or

(ii) Office machinery of 8472.

(i) Ink‑jet printing machines (8443); or

(ii) Water‑jet cutting machines (8456).

251 Schedule 3 (Chapter 84, after Note 4)

Insert:

5.‑ For the purposes of 8462, a “slitting line” for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A “cut‑to‑length line” for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear.

252 Schedule 3 (Chapter 84, Note 5)

Renumber as Note 6.

253 Schedule 3 (Chapter 84, paragraph (D) of Note 5)

Omit “Note 5(C)”, substitute “Note 6(C)”.

254 Schedule 3 (Chapter 84, Notes 6 to 8)

Renumber as Notes 7 to 9.

255 Schedule 3 (Chapter 84, after Note 8)

Insert:

10.‑ For the purposes of 8485, “additive manufacturing” (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics).

Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in 8485 are to be classified in that heading and in no other heading of this Schedule.

256 Schedule 3 (Chapter 84, Note 9)

Renumber as Note 11.

257 Schedule 3 (Chapter 84, paragraph (A) of Note 9)

Omit “Notes 9(a) and (b)”, substitute “Notes 12(a) and (b)”.

258 Schedule 3 (Chapter 84, Subheading Note 2)

Omit “Note 5(C)”, substitute “Note 6(C)”.

259 Schedule 3 (subheading 8407.34.20, the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

260 Schedule 3 (subheading 8407.90.20, the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

261 Schedule 3 (subheading 8408.20.20, the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

262 Schedule 3 (subheading 8409.91.10, paragraph (e) of the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

263 Schedule 3 (subheading 8409.99.10, paragraph (d) of the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

264 Schedule 3 (heading 8414, the description of goods in column 2)

Omit “FILTERS”, substitute “FILTERS; GAS‑TIGHT BIOLOGICAL SAFETY CABINETS, WHETHER OR NOT FITTED WITH FILTERS”.

265 Schedule 3 (after subheading 8414.60.00)

Insert:

8414.70	‑Gas‑tight biological safety cabinets:
8414.70.10	‑‑‑With hoods having a maximum horizontal side not exceeding 120 cm	5%
8414.70.20	‑‑‑Fitted with filters, other than goods with a stainless steel housing, and with inlet and outlet tube bores with inside diameters exceeding 1.3 cm	5% DCS:4% DCT:5%
8414.70.90	‑‑‑Other	Free

266 Schedule 3 (subheading 8414.90.10, the description of goods in column 2)

After “8414.40.90”, insert “, 8414.70.90”.

267 Schedule 3 (subheading 8418.10.00, the description of goods in column 2)

Repeal the description, substitute:

‑Combined refrigerator‑freezers, fitted with separate external doors or drawers, or combinations thereof

268 Schedule 3 (after subheading 8419.11.00)

Insert:

8419.12.00

‑‑Solar water heaters

269 Schedule 3 (subheadings 8419.3 to 8419.39.90)

Repeal the subheadings, substitute:

8419.3	‑Dryers:
8419.33.00	‑‑Lyophilisation apparatus, freeze drying units and spray dryers	5% DCS:4% DCT:5%
8419.34.00	‑‑Other, for agricultural products	5% DCS:4% DCT:5%
8419.35.00	‑‑Other, for wood, paper pulp, paper or paperboard	5% DCS:4% DCT:5%
8419.39	‑‑Other:
8419.39.10	‑‑‑Electro‑mechanical tools for working in the hand, with self‑contained electric motor	5%
8419.39.90	‑‑‑Other	5% DCS:4% DCT:5%

270 Schedule 3 (after subheading 8421.31.00)

Insert:

8421.32.00

‑‑Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines

5%
DCS:4%
DCT:5%

271 Schedule 3 (after subheading 8428.60.00)

Insert:

8428.70.00

‑Industrial robots

272 Schedule 3 (heading 8438)

Repeal the heading, substitute:

8438

MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE OR MICROBIAL FATS OR OILS:

273 Schedule 3 (heading 8462 to subheading 8462.99.00)

Repeal the heading and subheadings, substitute:

8462	MACHINE‑TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE FORGING (EXCLUDING ROLLING MILLS); MACHINE‑TOOLS (INCLUDING PRESSES, SLITTING LINES AND CUT‑TO‑LENGTH LINES) FOR WORKING METAL BY BENDING, FOLDING, STRAIGHTENING, FLATTENING, SHEARING, PUNCHING, NOTCHING OR NIBBLING (EXCLUDING DRAW‑BENCHES); PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE:
8462.1	‑Hot forming machines for forging, die forging (including presses) and hot hammers:
8462.11	‑‑Closed die forging machines:
8462.11.10	‑‑‑Power operated	Free
8462.11.90	‑‑‑Other	5%
8462.19	‑‑Other:
8462.19.10	‑‑‑Power operated	Free
8462.19.90	‑‑‑Other	5%
8462.2	‑Bending, folding, straightening or flattening machines (including press brakes) for flat products:
8462.22	‑‑Profile forming machines:
8462.22.10	‑‑‑Numerically controlled or power operated	Free
8462.22.90	‑‑‑Other	5%
8462.23.00	‑‑Numerically controlled press brakes	Free
8462.24.00	‑‑Numerically controlled panel benders	Free
8462.25.00	‑‑Numerically controlled roll forming machines	Free
8462.26.00	‑‑Other numerically controlled bending, folding, straightening or flattening machines	Free
8462.29	‑‑Other:
8462.29.10	‑‑‑Power operated	Free
8462.29.90	‑‑‑Other	5%
8462.3	‑Slitting lines, cut‑to‑length lines and other shearing machines (excluding presses) for flat products, other than combined punching and shearing machines:
8462.32	‑‑Slitting lines and cut‑to‑length lines:
8462.32.10	‑‑‑Numerically controlled or power operated	Free
8462.32.90	‑‑‑Other	5%
8462.33.00	‑‑Numerically controlled shearing machines	Free
8462.39	‑‑Other:
8462.39.10	‑‑‑Power operated	Free
8462.39.90	‑‑‑Other	5%
8462.4	‑Punching, notching or nibbling machines (excluding presses) for flat products including combined punching and shearing machines:
8462.42.00	‑‑Numerically controlled	Free
8462.49	‑‑Other:
8462.49.10	‑‑‑Power operated	Free
8462.49.20	‑‑‑Nibbling machines	Free
8462.49.90	‑‑‑Other	5%
8462.5	‑Machines for working tube, pipe, hollow section and bar (excluding presses):
8462.51.00	‑‑Numerically controlled	Free
8462.59	‑‑Other:
8462.59.10	‑‑‑Power operated	Free
8462.59.90	‑‑‑Other	5%
8462.6	‑Cold metal working presses:
8462.61	‑‑Hydraulic presses:
8462.61.10	‑‑‑Numerically controlled or power operated	Free
8462.61.90	‑‑‑Other	5%
8462.62	‑‑Mechanical presses:
8462.62.10	‑‑‑Numerically controlled or power operated	Free
8462.62.90	‑‑‑Other	5%
8462.63	‑‑Servo‑presses:
8462.63.10	‑‑‑Numerically controlled or power operated	Free
8462.63.90	‑‑‑Other	5%
8462.69	‑‑Other:
8462.69.10	‑‑‑Numerically controlled or power operated	Free
8462.69.90	‑‑‑Other	5%
8462.90	‑Other:
8462.90.10	‑‑‑Numerically controlled or power operated	Free
8462.90.90	‑‑‑Other	5%

274 Schedule 3 (subheading 8479.20.00)

Repeal the subheading, substitute:

8479.20	‑Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils:
8479.20.10	‑‑‑Machinery for the extraction or preparation of microbial fats or oils	5%
8479.20.90	‑‑‑Other	Free

275 Schedule 3 (after subheading 8479.82.00)

Insert:

8479.83	‑‑Cold isostatic presses:
8479.83.10	‑‑‑For treating metal, including electric wire coil‑winders	Free
8479.83.90	‑‑‑Other	5%

276 Schedule 3 (subheading 8482.40, the description of goods in column 2)

Repeal the description, substitute:

‑Needle roller bearings, including cage and needle roller assemblies:

277 Schedule 3 (subheading 8482.40.1, the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

278 Schedule 3 (subheading 8482.50.00, the description of goods in column 2)

Repeal the description, substitute:

‑Other cylindrical roller bearings, including cage and roller assemblies

279 Schedule 3 (subheading 8483.40.1, the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

280 Schedule 3 (subheading 8483.50.1, the description of goods in column 2)

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

281 Schedule 3 (before heading 8486)

Insert:

8485	MACHINES FOR ADDITIVE MANUFACTURING:
8485.10.00	‑By metal deposit	Free
8485.20.00	‑By plastics or rubber deposit	5% DCS:4% DCT:5%
8485.30	‑By plaster, cement, ceramics or glass deposit:
8485.30.10	‑‑‑By glass deposit	5% DCS:4% DCT:5%
8485.30.90	‑‑‑Other	5%
8485.80	‑Other:
8485.80.10	‑‑‑By paper pulp, paper or paperboard deposit	Free
8485.80.90	‑‑‑Other	5%
8485.90	‑Parts:
8485.90.10	‑‑‑For goods of 8485.10.00	Free
8485.90.20	‑‑‑For goods of 8485.20.00 or 8485.30.10	5% DCS:4% DCT:5%
8485.90.90	‑‑‑Other	5%

282 Schedule 3 (heading 8486, the description of goods in column 2)

Omit “NOTE 9(C)”, substitute “NOTE 11(C)”.

283 Schedule 3 (subheading 8486.10.20, the description of goods in column 2)

Omit “Note 9(D)”, substitute “Note 11(D)”.

284 Schedule 3 (subheading 8486.20.20, the description of goods in column 2)

Omit “Note 9(D)”, substitute “Note 11(D)”.

285 Schedule 3 (subheading 8486.20.30, the description of goods in column 2)

Omit “Note 9(D)”, substitute “Note 11(D)”.

286 Schedule 3 (subheading 8486.30.20, the description of goods in column 2)

Omit “Note 9(D)”, substitute “Note 11(D)”.

287 Schedule 3 (subheading 8486.40, the description of goods in column 2)

Omit “NOTE 9(C)”, substitute “NOTE 11(C)”.

288 Schedule 3 (subheading 8486.40.20, the description of goods in column 2)

Omit “Note 9(D)”, substitute “Note 11(D)”.

289 Schedule 3 (subheading 8486.40.3, the description of goods in column 2)

Omit “Note 9(D)”, substitute “Note 11(D)”.

290 Schedule 3 (subheading 8486.90.70, the description of goods in column 2)

Omit “Note 9(D)”, substitute “Note 11(D)”.

291 Schedule 3 (Chapter 85, after Note 4)

Insert:

5.‑ For the purposes of 8517, “smartphones” means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third‑party applications, and whether or not integrating other features such as digital cameras and navigational aid systems.

292 Schedule 3 (Chapter 85, Note 5)

Renumber as Note 6.

293 Schedule 3 (Chapter 85, after Note 5)

Insert:

7.‑ For the purposes of 8524, “flat panel display modules” refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, 8524 does not include display modules which are equipped with components for converting video signals (e.g. a scaler IC, decoder IC or application processer) or have otherwise assumed the character of goods of other headings.

For the classification of flat panel display modules defined in this Note, 8524 shall take precedence over any other heading in this Schedule.

294 Schedule 3 (Chapter 85, Notes 6 to 8)

Renumber as Notes 8 to 10.

295 Schedule 3 (Chapter 85, after Note 8)

Insert:

11.‑ For the purposes of 8539, “light‑emitting diode (LED) light sources” covers:

(a) “Light‑emitting diode (LED) modules” which are electrical light sources based on light‑emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of 8536 or 8542 for the purposes of providing power supply or power control. Light‑emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.

(b) “Light‑emitting diode (LED) lamps” which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light‑emitting diode (LED) modules and light‑emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.

296 Schedule 3 (Chapter 85, Note 9)

Renumber as Note 12.

297 Schedule 3 (Chapter 85, Note 9)

Omit:

(a) “Diodes, transistors and similar semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;

substitute:

(a) (i) “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor‑based transducers.

Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions.

“Semiconductor‑based transducers” are, for the purposes of this definition, semiconductor‑based sensors, semiconductor‑based actuators, semiconductor‑based resonators and semiconductor‑based oscillators, which are types of discrete semiconductor‑based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action.

All the elements in semiconductor‑based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function.

The following expressions mean:

(1) “Semiconductor‑based” means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties.

(2) “Physical or chemical phenomena” relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

(3) “Semiconductor‑based sensor” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure.

(4) “Semiconductor‑based actuator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement.

(5) “Semiconductor‑based resonator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.

(6) “Semiconductor‑based oscillator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.

(ii) “Light‑emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra‑red or ultra‑violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Light‑emitting diodes (LED) of 8541 do not incorporate elements for the purposes of providing power supply or power control;

298 Schedule 3 (Chapter 85, Note 9)

Omit:

3.(a) “Silicon based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical quantities” relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

substitute:

3.(a) “Silicon‑based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical phenomena” relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

299 Schedule 3 (Chapter 85, Note 10)

Repeal the Note.

300 Schedule 3 (Chapter 85, the title “Subheading Note.”)

Repeal the title, substitute:

Subheading Notes.

301 Schedule 3 (Chapter 85, before Subheading Note 1)

Insert:

1.‑ 8525.81.00 covers only high‑speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:

(a) writing speed exceeding 0.5 mm per microsecond;

(b) time resolution 50 nanoseconds or less;

2.‑ In respect of 8525.82.00, radiation‑hardened or radiation‑tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high‑radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.

3.‑ 8525.83.00 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally 8525.89.00).

302 Schedule 3 (Chapter 85, Subheading Note 1)

Renumber as Subheading Note 4.

303 Schedule 3 (Chapter 85, at the end of the Subheading Note)

Add:

5.‑ For the purposes of 8549.1, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting‑up, wear or other reasons, nor capable of being recharged.

304 Schedule 3 (Chapter 85, Additional Note 3)

Repeal the Additional Note.

305 Schedule 3 (subheading 8501.3, the description of goods in column 2)

Repeal the description, substitute:

‑Other DC motors; DC generators, other than photovoltaic generators:

306 Schedule 3 (subheading 8501.6, the description of goods in column 2)

Repeal the description, substitute:

‑AC generators (alternators), other than photovoltaic generators:

307 Schedule 3 (at the end of heading 8501)

Add:

8501.7	‑Photovoltaic DC generators:
8501.71.00	‑‑Of an output not exceeding 50 W	5%
8501.72.00	‑‑Of an output exceeding 50 W	5%
8501.80	‑Photovoltaic AC generators:
8501.80.10	‑‑‑Of an output not exceeding 375 kVA	5% DCS:4% DCT:5%
8501.80.90	‑‑‑Other	Free

308 Schedule 3 (subheading 8507.40.00)

Repeal the subheading.

309 Schedule 3 (subheading 8514.10.00)

Repeal the subheading, substitute:

8514.1	‑Resistance heated furnaces and ovens:
8514.11.00	‑‑Hot isostatic presses	5% DCS:4% DCT:5%
8514.19.00	‑‑Other	5% DCS:4% DCT:5%

310 Schedule 3 (subheadings 8514.30 to 8514.30.90)

Repeal the subheadings, substitute:

8514.3	‑Other furnaces and ovens:
8514.31	‑‑Electron beam furnaces:
8514.31.10	‑‑‑Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies	Free
8514.31.90	‑‑‑Other	5% DCS:4% DCT:5%
8514.32	‑‑Plasma and vacuum arc furnaces:
8514.32.10	‑‑‑Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies	Free
8514.32.90	‑‑‑Other	5% DCS:4% DCT:5%
8514.39	‑‑Other:
8514.39.10	‑‑‑Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies	Free
8514.39.90	‑‑‑Other	5% DCS:4% DCT:5%

311 Schedule 3 (subheading 8514.90.10, the description of goods in column 2)

Omit “8514.30.10”, substitute “8514.31.10, 8514.32.10 or 8514.39.10”.

312 Schedule 3 (heading 8517, the description of goods in column 2)

Omit “TELEPHONES”, substitute “SMARTPHONES AND OTHER TELEPHONES”.

313 Schedule 3 (subheading 8517.1, the description of goods in column 2)

Omit “telephones”, substitute “smartphones and other telephones”.

314 Schedule 3 (subheading 8517.12.00)

Repeal the subheading, substitute:

8517.13.00	‑‑Smartphones	Free
8517.14.00	‑‑Other telephones for cellular networks or for other wireless networks	Free

315 Schedule 3 (subheadings 8517.70 to 8517.70.90)

Repeal the subheadings, substitute:

8517.7	‑Parts:
8517.71.00	‑‑Aerials and aerial reflectors of all kinds; parts suitable for use therewith	Free
8517.79.00	‑‑Other	Free

316 Schedule 3 (subheading 8519.50.00)

Repeal the subheading.

317 Schedule 3 (before heading 8525)

Insert:

8524	FLAT PANEL DISPLAY MODULES, WHETHER OR NOT INCORPORATING TOUCH‑SENSITIVE SCREENS:
8524.1	‑Without drivers or control circuits:
8524.11.00	‑‑Of liquid crystals	Free
8524.12.00	‑‑Of organic light‑emitting diodes (OLED)	Free
8524.19.00	‑‑Other	Free
8524.9	‑Other:
8524.91.00	‑‑Of liquid crystals	Free
8524.92.00	‑‑Of organic light‑emitting diodes (OLED)	Free
8524.99.00	‑‑Other	Free

318 Schedule 3 (subheadings 8525.80 to 8525.80.90)

Repeal the subheadings, substitute:

8525.8	‑Television cameras, digital cameras and video camera recorders:
8525.81.00	‑‑High‑speed goods as specified in Subheading Note 1 to this Chapter	Free
8525.82.00	‑‑Other, radiation‑hardened or radiation‑tolerant goods as specified in Subheading Note 2 to this Chapter	Free
8525.83.00	‑‑Other, night vision goods as specified in Subheading Note 3 to this Chapter	Free
8525.89.00	‑‑Other	Free

319 Schedule 3 (heading 8529, the description of goods in column 2)

Omit “8525”, substitute “8524”.

320 Schedule 3 (subheadings 8529.10 to 8529.90.90)

Repeal the subheadings, substitute:

8529.10.00	‑Aerials and aerial reflectors of all kinds; parts suitable for use therewith	Free
8529.90.00	‑Other	Free

321 Schedule 3 (heading 8539, the description of goods in column 2)

Omit “LIGHT‑EMITTING DIODE (LED) LAMPS”, substitute “LIGHT‑EMITTING DIODE (LED) LIGHT SOURCES”.

322 Schedule 3 (subheadings 8539.50.00 and 8539.90.00)

Repeal the subheadings, substitute:

8539.5		‑Light‑emitting diode (LED) light sources:
8539.51.00		‑‑Light‑emitting diode (LED) modules		Free
8539.52.00		‑‑Light‑emitting diode (LED) lamps		Free
	8539.90		‑Parts:
	8539.90.10		‑‑‑Of goods of 8539.51.00 or 8539.52.00		Free
	8539.90.90		‑‑‑Other		5% DCS: 4% DCT: 5%

323 Schedule 3 (heading 8541)

Repeal the heading, substitute:

8541

SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES, TRANSISTORS, SEMICONDUCTOR‑BASED TRANSDUCERS); PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT‑EMITTING DIODES (LED), WHETHER OR NOT ASSEMBLED WITH OTHER LIGHT‑EMITTING DIODES (LED); MOUNTED PIEZO‑ELECTRIC CRYSTALS:

324 Schedule 3 (subheadings 8541.40.00 and 8541.50.00)

Repeal the subheadings, substitute:

8541.4	‑Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light‑emitting diodes (LED):
8541.41.00	‑‑Light‑emitting diodes (LED)	Free
8541.42.00	‑‑Photovoltaic cells not assembled in modules or made up into panels	Free
8541.43.00	‑‑Photovoltaic cells assembled in modules or made up into panels	Free
8541.49.00	‑‑Other	Free
8541.5	‑Other semiconductor devices:
8541.51.00	‑‑Semiconductor‑based transducers	Free
8541.59.00	‑‑Other	Free

325 Schedule 3 (after subheading 8543.30.90)

Insert:

8543.40.00

‑Electronic cigarettes and similar personal electric vaporising devices

Free

326 Schedule 3 (subheadings 8543.90 to 8543.90.90)

Repeal the subheadings, substitute:

8543.90.00

‑Parts

Free

327 Schedule 3 (heading 8548 to subheading 8548.90.90)

Repeal the heading and subheadings, substitute:

8548.00.00

ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER

Free

328 Schedule 3 (at the end of Section XVI)

Add:

8549	ELECTRICAL AND ELECTRONIC WASTE AND SCRAP:
8549.1	‑Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:
8549.11.00	‑‑Waste and scrap of lead‑acid accumulators; spent lead‑acid accumulators	Free
8549.12.00	‑‑Other, containing lead, cadmium or mercury	Free
8549.13.00	‑‑Sorted by chemical type and not containing lead, cadmium or mercury	Free
8549.14.00	‑‑Unsorted and not containing lead, cadmium or mercury	Free
8549.19.00	‑‑Other	Free
8549.2	‑Of a kind used principally for the recovery of precious metal:
8549.21.00	‑‑Containing primary cells, primary batteries, electric accumulators, mercury‑switches, glass from cathode‑ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	Free
8549.29.00	‑‑Other	Free
8549.3	‑Other electrical and electronic assemblies and printed circuit boards:
8549.31.00	‑‑Containing primary cells, primary batteries, electric accumulators, mercury‑switches, glass from cathode‑ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	Free
8549.39.00	‑‑Other	Free
8549.9	‑Other:
8549.91.00	‑‑Containing primary cells, primary batteries, electric accumulators, mercury‑switches, glass from cathode‑ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	Free
8549.99.00	‑‑Other	Free

329 Schedule 3 (Section XVII, paragraph (k) of Note 2)

Omit “Lamps or lighting fittings”, substitute “Luminaires and lighting fittings and parts thereof”.

330 Schedule 3 (Chapter 87, at the end of the Notes)

Add:

Subheading Note.

1.‑ 8708.22 covers:

(a) front windscreens (windshields), rear windows and other windows, framed; and

(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices;

when suitable for use solely or principally with the motor vehicles of 8701 to 8705.

331 Schedule 3 (subheading 8701.20.00)

Repeal the subheading, substitute:

8701.2	‑Road tractors for semi‑trailers:
8701.21.00	‑‑With only compression‑ignition internal combustion piston engine (diesel or semi‑diesel)	5% CA:Free
8701.22.00	‑‑With both compression‑ignition internal combustion piston engine (diesel or semi‑diesel) and electric motor as motors for propulsion	5% CA:Free
8701.23.00	‑‑With both spark‑ignition internal combustion piston engine and electric motor as motors for propulsion	5% CA:Free
8701.24.00	‑‑With only electric motor for propulsion	5% CA:Free
8701.29.00	‑‑Other	5% CA:Free

332 Schedule 3 (subheading 8702.30, the description of goods in column 2)

Omit “reciprocating”.

333 Schedule 3 (subheading 8703.2, the description of goods in column 2)

Omit “reciprocating”.

334 Schedule 3 (subheading 8703.40, the description of goods in column 2)

Omit “reciprocating”.

335 Schedule 3 (subheading 8703.60, the description of goods in column 2)

Omit “reciprocating”.

336 Schedule 3 (subheadings 8704.2 to 8704.32.00)

Repeal the subheadings, substitute:

8704.2	‑Other, with only compression‑ignition internal combustion piston engine (diesel or semi‑diesel):
8704.21	‑‑g.v.w. not exceeding 5 t:
8704.21.10	‑‑‑Goods, as follows: (a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled	5% CA:Free
8704.21.90	‑‑‑Other	5% DCS:4% CA:Free DCT:5%
8704.22.00	‑‑g.v.w. exceeding 5 t but not exceeding 20 t	5% CA:Free
8704.23.00	‑‑g.v.w. exceeding 20 t	5% CA:Free
8704.3	‑Other, with only spark‑ignition internal combustion piston engine:
8704.31	‑‑g.v.w. not exceeding 5 t:
8704.31.10	‑‑‑Goods, as follows: (a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled	5% CA:Free
8704.31.90	‑‑‑Other	5% DCS:4% CA:Free DCT:5%
8704.32.00	‑‑g.v.w. exceeding 5 t	5% CA:Free
8704.4	‑Other, with both compression‑ignition internal combustion piston engine (diesel or semi‑diesel) and electric motor as motors for propulsion:
8704.41	‑‑g.v.w. not exceeding 5 t:
8704.41.10	‑‑‑Goods, as follows: (a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled	5% CA:Free
8704.41.90	‑‑‑Other	5% DCS:4% CA:Free DCT:5%
8704.42.00	‑‑g.v.w. exceeding 5 t but not exceeding 20 t	5% CA:Free
8704.43.00	‑‑g.v.w. exceeding 20 t	5% CA:Free
8704.5	‑Other, with both spark‑ignition internal combustion piston engine and electric motor as motors for propulsion:
8704.51	‑‑g.v.w. not exceeding 5 t:
8704.51.10	‑‑‑Goods, as follows: (a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled	5% CA:Free
8704.51.90	‑‑‑Other	5% DCS:4% CA:Free DCT:5%
8704.52.00	‑‑g.v.w. exceeding 5 t	5% CA:Free
8704.60	‑Other with only electric motor for propulsion:
8704.60.10	‑‑‑Assembled	5% CA:Free
8704.60.90	‑‑‑Other	5% DCS:4% CA:Free DCT:5%

337 Schedule 3 (after subheading 8708.21.90)

Insert:

8708.22	‑‑Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter:
8708.22.10	‑‑‑For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers	Free
8708.22.9	‑‑‑Other:
8708.22.91	‑‑‑‑Of a kind used as components in passenger motor vehicles	5% CA:Free
8708.22.99	‑‑‑‑Other	5% CA:Free

338 Schedule 3 (subheading 8711.10.00, the description of goods in column 2)

Omit “reciprocating”.

339 Schedule 3 (subheading 8711.20.00, the description of goods in column 2)

Omit “reciprocating”.

340 Schedule 3 (subheading 8711.30.00, the description of goods in column 2)

Omit “reciprocating”.

341 Schedule 3 (subheading 8711.40.00, the description of goods in column 2)

Omit “reciprocating”.

342 Schedule 3 (subheading 8711.50.00, the description of goods in column 2)

Omit “reciprocating”.

343 Schedule 3 (Chapter 88, before the Subheading Note)

Insert:

Note.

1.‑ For the purposes of this Chapter, “unmanned aircraft” means any aircraft, other than those of 8801.00.00, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.

“Unmanned aircraft”, however, does not cover flying toys, designed solely for amusement purposes (9503).

344 Schedule 3 (Chapter 88, the title “Subheading Note.”)

Repeal the title, substitute:

Subheading Notes.

345 Schedule 3 (Chapter 88, at the end of the Subheading Note)

Add:

2.‑ For the purposes of 8806.21.00 to 8806.24.00 and 8806.91.00 to 8806.94.00, “maximum take‑off weight” means the maximum weight of the machine in normal flying order, at take‑off, including the weight of payload, equipment and fuel.

346 Schedule 3 (heading 8802)

Repeal the heading, substitute:

8802

OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF 8806; SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES:

347 Schedule 3 (heading 8803 to subheading 8803.90.00)

Repeal the heading and subheadings.

348 Schedule 3 (at the end of Chapter 88)

Add:

8806	UNMANNED AIRCRAFT:
8806.10.00	‑Designed for the carriage of passengers	Free
8806.2	‑Other, for remote‑controlled flight only:
8806.21.00	‑‑With maximum take‑off weight not more than 250 g	Free
8806.22.00	‑‑With maximum take‑off weight more than 250 g but not more than 7 kg	Free
8806.23.00	‑‑With maximum take‑off weight more than 7 kg but not more than 25 kg	Free
8806.24.00	‑‑With maximum take‑off weight more than 25 kg but not more than 150 kg	Free
8806.29.00	‑‑Other	Free
8806.9	‑Other:
8806.91.00	‑‑With maximum take‑off weight not more than 250 g	Free
8806.92.00	‑‑With maximum take‑off weight more than 250 g but not more than 7 kg	Free
8806.93.00	‑‑With maximum take‑off weight more than 7 kg but not more than 25 kg	Free
8806.94.00	‑‑With maximum take‑off weight more than 25 kg but not more than 150 kg	Free
8806.99.00	‑‑Other	Free

8807	PARTS OF GOODS OF 8801.00.00, 8802 or 8806:
8807.10.00	‑Propellers and rotors and parts thereof	Free
8807.20.00	‑Under‑carriages and parts thereof	Free
8807.30.00	‑Other parts of aeroplanes, helicopters or unmanned aircraft	Free
8807.90.00	‑Other	Free

349 Schedule 3 (subheadings 8903.10.00 to 8903.99.90)

Repeal the subheadings, substitute:

8903.1	‑Inflatable (including rigid hull inflatable) boats:
8903.11.00	‑‑Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg	5%
8903.12.00	‑‑Not designed for use with a motor and unladen (net) weight not exceeding 100 kg	5%
8903.19.00	‑‑Other	5%
8903.2	‑Sailboats, other than inflatable, with or without auxiliary motor:
8903.21.00	‑‑Of a length not exceeding 7.5 m	5%
8903.22.00	‑‑Of a length exceeding 7.5 m but not exceeding 24 m	5%
8903.23	‑‑Of a length exceeding 24 m:
8903.23.10	‑‑‑Not exceeding 150 gross construction tons	5%
8903.23.90	‑‑‑Other	Free
8903.3	‑Motorboats, other than inflatable, not including outboard motorboats:
8903.31.00	‑‑Of a length not exceeding 7.5 m	5%
8903.32.00	‑‑Of a length exceeding 7.5 m but not exceeding 24 m	5%
8903.33	‑‑Of a length exceeding 24 m:
8903.33.10	‑‑‑Not exceeding 150 gross construction tons	5%
8903.33.90	‑‑‑Other	Free
8903.9	‑Other:
8903.93.00	‑‑Of a length not exceeding 7.5 m	5%
8903.99	‑‑Other:
8903.99.10	‑‑‑Not exceeding 150 gross construction tons	5%
8903.99.90	‑‑‑Other	Free

350 Schedule 3 (Chapter 90, paragraph (f) of Note 1)

Repeal the paragraph, substitute:

(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in 9021;

351 Schedule 3 (Chapter 90, Additional Note 2)

Omit “9021.10.41”, substitute “9021.10.42”.

352 Schedule 3 (subheadings 9006.51.00 and 9006.52.00)

Repeal the subheadings.

353 Schedule 3 (subheading 9006.53.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑For roll film of a width of 35 mm

354 Schedule 3 (heading 9013)

Repeal the heading, substitute:

9013

LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER:

355 Schedule 3 (subheading 9021.10.41)

Repeal the subheading, substitute:

9021.10.42

‑‑‑‑Parts, as specified in Note 1(f) to this Chapter, being of titanium

Free

356 Schedule 3 (subheading 9021.10.90)

Repeal the subheading, substitute:

9021.10.9	‑‑‑Other:
9021.10.91	‑‑‑‑Parts, as specified in Note 1(f) to this Chapter, excluding titanium	5%
9021.10.99	‑‑‑‑Other	Free

357 Schedule 3 (subheading 9021.29.00)

Repeal the subheading, substitute:

9021.29	‑‑Other:
9021.29.10	‑‑‑Parts, as specified in Note 1(f) to this Chapter, excluding titanium	5%
9021.29.90	‑‑‑Other	Free

358 Schedule 3 (heading 9022, the description of goods in column 2)

Omit “OR GAMMA”, substitute “, GAMMA OR OTHER IONISING”.

359 Schedule 3 (subheading 9022.2, the description of goods in column 2)

Omit “or gamma”, substitute “, gamma or other ionising”.

360 Schedule 3 (subheading 9027.80.00)

Repeal the subheading, substitute:

9027.8	‑Other instruments and apparatus:
9027.81.00	‑‑Mass spectrometers	Free
9027.89.00	‑‑Other	Free

361 Schedule 3 (subheading 9030.3, the description of goods in column 2)

Omit “power”, substitute “power (other than those for measuring or checking semiconductor wafers or devices)”.

362 Schedule 3 (subheading 9030.82.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑For measuring or checking semiconductor wafers or devices (including integrated circuits)

363 Schedule 3 (subheading 9031.41.00, the description of goods in column 2)

Repeal the description, substitute:

‑‑For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)

364 Schedule 3 (subheading 9114.10.00)

Repeal the subheading.

365 Schedule 3 (Chapter 92, paragraph (e) of Note 1)

Omit “9705.00.00 or 9706.00.00”, substitute “9705 or 9706”.

366 Schedule 3 (Chapter 93, paragraph (f) of Note 1)

Omit “9705.00.00 or 9706.00.00”, substitute “9705 or 9706”.

367 Schedule 3 (Chapter 94, heading)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

368 Schedule 3 (Chapter 94, paragraph (f) of Note 1)

Omit “Lamps or lighting fittings”, substitute “Lamps or light sources and parts thereof”.

369 Schedule 3 (Chapter 94, paragraph (l) of Note 1)

Omit “lamps or lighting fittings”, substitute “luminaires and lighting fittings”.

370 Schedule 3 (Chapter 94, paragraph (l) of Note 1)

Omit “electric garlands”, substitute “lighting strings”.

371 Schedule 3 (Chapter 94, Note 4)

Repeal the Note, substitute:

4.‑ For the purposes of 9406, “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Prefabricated buildings include “modular building units” of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre‑fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.

372 Schedule 3 (subheadings 9401.30.00 and 9401.40.00)

Repeal the subheadings, substitute:

9401.3	‑Swivel seats with variable height adjustment:
9401.31.00	‑‑Of wood	5% CA:Free
9401.39.00	‑‑Other	5% CA:Free
9401.4	‑Seats other than garden seats or camping equipment, convertible into beds:
9401.41.00	‑‑Of wood	5% CA:Free
9401.49.00	‑‑Other	5% CA:Free

373 Schedule 3 (subheadings 9401.90 to 9401.90.90)

Repeal the subheadings, substitute:

9401.9	‑Parts:
9401.91.00	‑‑Of wood	5% CA:Free
9401.99	‑‑Other:
9401.99.10	‑‑‑Of seats of a kind used for aircraft	Free
9401.99.20	‑‑‑Of seats of a kind used for motor vehicles	5%
9401.99.90	‑‑‑Other	5% CA:Free

374 Schedule 3 (subheading 9403.90.00)

Repeal the subheading, substitute:

9403.9	‑Parts:
9403.91.00	‑‑Of wood	5% CA:Free
9403.99.00	‑‑Other	5% CA:Free

375 Schedule 3 (after subheading 9404.30.00)

Insert:

9404.40.00

‑Quilts, bedspreads, eiderdowns and duvets (comforters)

376 Schedule 3 (heading 9405, the description of goods in column 2)

Omit “LAMPS AND LIGHTING FITTINGS”, substitute “LUMINAIRES AND LIGHTING FITTINGS”.

377 Schedule 3 (subheadings 9405.10.00 to 9405.60.00)

Repeal the subheadings, substitute:

9405.1	‑Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares:
9405.11.00	‑‑Designed for use solely with light‑emitting diode (LED) light sources	5% CA:Free
9405.19.00	‑‑Other	5% CA:Free
9405.2	‑Electric table, desk, bedside or floor‑standing luminaires:
9405.21.00	‑‑Designed for use solely with light‑emitting diode (LED) light sources	5% CA:Free
9405.29.00	‑‑Other	5% CA:Free
9405.3	‑Lighting strings of a kind used for Christmas trees:
9405.31.00	‑‑Designed for use solely with light‑emitting diode (LED) light sources	5% CA:Free
9405.39.00	‑‑Other	5% CA:Free
9405.4	‑Other electric luminaires and lighting fittings:
9405.41.00	‑‑Photovoltaic, designed for use solely with light‑emitting diode (LED) light sources	5% CA:Free
9405.42.00	‑‑Other, designed for use solely with light‑emitting diode (LED) light sources	5% CA:Free
9405.49.00	‑‑Other	5% CA:Free
9405.50	‑Non‑electrical luminaires and lighting fittings:
9405.50.10	‑‑‑Candlesticks of glass	Free
9405.50.90	‑‑‑Other	5%
9405.6	‑Illuminated signs, illuminated name‑plates and the like:
9405.61.00	‑‑Designed for use solely with light‑emitting diode (LED) light sources	5%
9405.69.00	‑‑Other	5%

378 Schedule 3 (after subheading 9406.10.00)

Insert:

9406.20.00

‑Modular building units, of steel

5%
CA:Free

379 Schedule 3 (Chapter 95, after paragraph (o) of Note 1)

Insert:

(p) Unmanned aircraft (8806);

380 Schedule 3 (Chapter 95, paragraphs (p), (q), (r), (s) and (t) of Note 1)

Reletter as paragraphs (q), (r), (s), (t) and (u).

381 Schedule 3 (Chapter 95, paragraph (t) of Note 1)

Omit “Electric garlands”, substitute “Lighting strings”.

382 Schedule 3 (Chapter 95, paragraphs (u), (v) and (w) of Note 1)

Reletter as paragraphs (v), (w) and (x).

383 Schedule 3 (Chapter 95, at the end of the Notes)

Add:

6.‑ For the purposes of 9508:

(a) “Amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;

(b) “Water park amusements” means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purpose built path. Water park amusements only include equipment designed specifically for water parks; and

(c) “Fairground amusements” means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of 9504.

9508 does not include equipment more specifically classified elsewhere in this Schedule.

384 Schedule 3 (heading 9504)

Repeal the heading, substitute:

9504

VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT:

385 Schedule 3 (heading 9507, the description of goods in column 2)

Omit “9705.00.00”, substitute “9705”.

386 Schedule 3 (heading 9508 to subheading 9508.90.00)

Repeal the heading and subheadings, substitute:

9508	TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; AMUSEMENT PARK RIDES AND WATER PARK AMUSEMENTS; FAIRGROUND AMUSEMENTS, INCLUDING SHOOTING GALLERIES; TRAVELLING THEATRES:
9508.10.00	‑Travelling circuses and travelling menageries	5%
9508.2	‑Amusement park rides and water park amusements:
9508.21.00	‑‑Roller coasters	5%
9508.22.00	‑‑Carousels, swings and roundabouts	5%
9508.23.00	‑‑Dodge’em cars	5%
9508.24.00	‑‑Motion simulators and moving theatres	5%
9508.25.00	‑‑Water rides	5%
9508.26.00	‑‑Water park amusements	5%
9508.29.00	‑‑Other	5%
9508.30.00	‑Fairground amusements	5%
9508.40.00	‑Travelling theatres	5%

387 Schedule 3 (Chapter 96, paragraph (k) of Note 1)

Omit “lamps and lighting fittings”, substitute “luminaires and lighting fittings”.

388 Schedule 3 (subheading 9609.10.00, the description of goods in column 2)

Repeal the description, substitute:

‑Pencils and crayons, with leads encased in a sheath

389 Schedule 3 (heading 9617.00.00)

Repeal the heading, substitute:

9617.00.00

VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE; PARTS THEREOF OTHER THAN GLASS INNERS

Free

390 Schedule 3 (heading 9619)

Repeal the heading, substitute:

9619

SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES, OF ANY MATERIAL:

391 Schedule 3 (subheadings 9620.00.3 to 9620.00.33)

Repeal the subheadings, substitute:

9620.00.30

‑‑‑Solely or principally for apparatus of 8519 to 8521 or 8524 to 8528

Free

392 Schedule 3 (Chapter 97, paragraph (b) of Note 1)

Omit “9706.00.00”, substitute “9706”.

393 Schedule 3 (Chapter 97, after Note 1)

Insert:

2.‑ 9701 does not apply to mosaics that are mass‑produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

394 Schedule 3 (Chapter 97, Note 2)

Renumber as Note 3.

395 Schedule 3 (Chapter 97, Note 2)

Omit “9702.00.00”, substitute “9702”.

396 Schedule 3 (Chapter 97, Note 3)

Renumber as Note 4.

397 Schedule 3 (Chapter 97, Note 3)

Omit “9703.00.00”, substitute “9703”.

398 Schedule 3 (Chapter 97, Note 4)

Renumber as Note 5.

399 Schedule 3 (Chapter 97, paragraph (A) of Note 4)

Omit “Notes 1 to 3”, substitute “Notes 1 to 4”.

400 Schedule 3 (Chapter 97, paragraph (B) of Note 4)

Omit “9706.00.00”, substitute “9706”.

401 Schedule 3 (Chapter 97, Note 5)

Renumber as Note 6.

402 Schedule 3 (Chapter 97, paragraphs (a) and (b) of Additional Note 1)

Omit “9705.00.00”, substitute “9705”.

403 Schedule 3 (Chapter 97, Additional Note 2)

Omit “9705.00.00”, substitute “9705”.

404 Schedule 3 (heading 9701 to subheading 9701.90.00)

Repeal the heading and subheadings, substitute:

9701	PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF 4906.00.00 AND OTHER THAN HAND‑PAINTED OR HAND‑DECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES:
9701.2	‑Of an age exceeding 100 years:
9701.21.00	‑‑Paintings, drawings and pastels	Free
9701.22.00	‑‑Mosaics	Free
9701.29.00	‑‑Other	Free
9701.9	‑Other:
9701.91.00	‑‑Paintings, drawings and pastels	Free
9701.92.00	‑‑Mosaics	Free
9701.99.00	‑‑Other	Free

405 Schedule 3 (heading 9702.00.00)

Repeal the heading, substitute:

9702	ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS:
9702.10.00	‑Of an age exceeding 100 years	Free
9702.90.00	‑Other	Free

406 Schedule 3 (heading 9703.00.00)

Repeal the heading, substitute:

9703	ORIGINAL SCULPTURE AND STATUARY, IN ANY MATERIAL:
9703.10.00	‑Of an age exceeding 100 years	Free
9703.90.00	‑Other	Free

407 Schedule 3 (heading 9705.00.00)

Repeal the heading, substitute:

9705	COLLECTIONS AND COLLECTORS’ PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST:
9705.10.00	‑Collections and collectors’ pieces of archaeological, ethnographic or historical interest	Free
9705.2	‑Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:
9705.21.00	‑‑Human specimens and parts thereof	Free
9705.22.00	‑‑Extinct or endangered species and parts thereof	Free
9705.29.00	‑‑Other	Free
9705.3	‑Collections and collectors’ pieces of numismatic interest:
9705.31.00	‑‑Of an age exceeding 100 years	Free
9705.39.00	‑‑Other	Free

408 Schedule 3 (heading 9706.00.00)

Repeal the heading, substitute:

9706	ANTIQUES OF AN AGE EXCEEDING 100 YEARS:
9706.10.00	‑Of an age exceeding 250 years	Free
9706.90.00	‑Other	Free

409 Schedule 4 (table item 36, column headed “Description of goods”, paragraph (a))

Omit “or 8704.31.10”, substitute “, 8704.31.10, 8704.41.10 or 8704.51.10”.

410 Schedule 4 (table item 38, column headed “Description of goods”, subparagraph (b)(i))

Omit “8701.20.00”, substitute “8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00”.

411 Schedule 4A (after table item 63)

Insert:

63A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

412 Schedule 5 (after table item 54)

Insert:

54A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

413 Schedule 6 (after table item 57)

Insert:

57A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

414 Schedule 6A (after table item 71)

Insert:

71A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

415 Schedule 6A (cell at table item 143, column 2)

Repeal the cell, substitute:

3808.93.00

416 Schedule 6A (after table item 187)

Insert:

187A

4015.12.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

417 Schedule 6A (after table item 307)

Insert:

307A

8428.70.00

1.2%

From 1 January of year 4: Free

418 Schedule 6A (table item 338)

Repeal the item, substitute:

338

8525.81.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

338A

8525.82.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

338B

8525.83.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

338C

8525.89.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

419 Schedule 6A (after table item 389)

Insert:

389A

8806.21.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389B

8806.22.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389C

8806.23.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389D

8806.24.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389E

8806.29.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389F

8806.91.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389G

8806.92.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389H

8806.93.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389J

8806.94.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

389K

8806.99.00

(prescribed goods only)

1.2%

From 1 January of year 4: Free

420 Schedule 6A (table item 400)

Repeal the item.

421 Schedule 7 (after table item 56)

Insert:

56A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

422 Schedule 8 (after table item 62)

Insert:

62A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

423 Schedule 8A (after table item 63)

Insert:

63A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

424 Schedule 8B (after table item 64)

Insert:

64A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

425 Schedule 8B (table items 135, 140, 217, 218, 225, 226, 290 to 297, 343 to 346, 503 and 565)

Repeal the items.

426 Schedule 9 (after table item 61)

Insert:

61A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

427 Schedule 9A (after table item 69)

Insert:

69A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

428 Schedule 10 (after table item 61)

Insert:

61A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

429 Schedule 10 (table items 235 and 236)

Repeal the items.

430 Schedule 11 (after table item 61)

Insert:

61A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

431 Schedule 11 (table items 231 and 232)

Repeal the items.

432 Schedule 12 (after table item 67)

Insert:

67A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

433 Schedule 13 (after table item 69)

Insert:

69A

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

434 Application provision

The amendments made by this Schedule apply in relation to:

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

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

[Minister’s second reading speech made in—

House of Representatives on 23 June 2021

Senate on 11 August 2021]

(74/21)