2002‑2003‑2004

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

US Free Trade Agreement Implementation (Customs Tariff) Bill 2004

No.      , 2004

(Justice and Customs)

A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes

Contents
1	Short title	1
2	Commencement	1
3	Schedule(s)	3
Schedule 1—Amendments	4
Customs Tariff Act 1995	4

A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes
The Parliament of Australia enacts:
1  Short title
		This Act may be cited as the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.
2  Commencement
	(1)	Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information	
Column 1	Column 2	Column 3	
Provision(s)	Commencement	Date/Details	
1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day on which this Act receives the Royal Assent.		
2.  Schedule 1, items 1 to 32	The later of:
(a)	1 January 2005; and
(b)	the day on which the Australia‑United States Free Trade Agreement, done at Washington DC on 18 May 2004, comes into force for Australia.
However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.
The Minister for Trade must announce by notice in the Gazette the day on which the Agreement comes into force for Australia.		
3.  Schedule 1, item 33	The later of:
(a)	immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post‑2005 Arrangements) Act 2004; and
(b)	immediately after the commencement of the provisions covered by table item 2.
However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.		
4.  Schedule 1, item 34	At the same time as the provisions covered by table item 2.		
5.  Schedule 1, items 35 to 56	The later of:
(a)	the start of the day on which the Customs Tariff Amendment (Fuels) Act 2004 receives the Royal Assent; and
(b)	immediately after the commencement of the provisions covered by table item 2.
However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.		
6.   Schedule 1, item 57	At the same time as the provisions covered by table item 2.		
Note:	This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
	(2)	Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.
3  Schedule(s)
		Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments
  
Customs Tariff Act 1995
1  Subsection 3(1) (at the end of the definition of rate column)
Add:
	; or (c)	the third column of the table in Schedule 5.
2  Subsection 9(1)
Omit “Schedule 3 or 4”, substitute “Schedule 3, 4 or 5”.
3  After paragraph 11(1)(b)
Insert:
	; or (ba)	the third column of an item in the table in Schedule 5 that applies to goods;
4  After paragraph 11(1)(d)
Insert:
	; or (e)	the third column of that item in the table in Schedule 5;
5  After paragraph 11(2)(b)
Insert:
	; or (ba)	the third column of an item in the table in Schedule 5 that applies to goods;
6  After section 13
Insert:
13A  When goods are US originating goods
		For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901.
7  At the end of subsection 14(1)
Add:
	; and (k)	a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if “US” is specified in relation to the rate.
8  Paragraph 16(a)
Repeal the paragraph, substitute:
	(a)	if the goods:
	(i)	are not the produce or manufacture of a Preference Country; and
	(ii)	are not US originating goods;
		by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;
9  At the end of section 16
Add:
	(k)	if the goods are US originating goods:
	(i)	if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 5—by reference to the rate of duty set out in column 3 of that item; or
	(ii)	otherwise—Free.
Note:	See also subsection (2).
	(2)	However, if column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)”, subparagraph (1)(k)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note:	If column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
10  Subsection 18(1)
Repeal the subsection, substitute:
	(1)	Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:
	(a)	under the tariff classification in Schedule 3 that applies to the goods; or
	(b)	under an item in the table in Schedule 5 that applies to the goods.
11  Paragraph 18(2)(a)
Repeal the paragraph, substitute:
	(a)	if the goods:
	(i)	are not the produce or manufacture of a Preference Country; and
	(ii)	are not US originating goods;
		by reference to the general rate set out in the third column of that item;
12  At the end of subsection 18(2)
Add:
	(k)	if the goods are US originating goods:
	(i)	if a rate of duty that applies in relation to the United States of America is set out in the third column of that item—by reference to that rate of duty; or
	(ii)	otherwise—Free.
13  Subsection 19(1)
Omit “set out in the rate column of the subheading in Schedule 3 appearing in column 1 opposite that excise item are increased by the same amount on and from that day.”, substitute:
set out in:
	(a)	the rate column of the subheading in Schedule 3 appearing in column 1 of the Table below, opposite that excise item; and
	(b)	the rate column of an item in the table in Schedule 5 that relates to a subheading in Schedule 3:
	(i)	that is specified in column 2 of that item in the table in Schedule 5; and
	(ii)	that appears in column 1 of the Table below, opposite that excise item;
are increased by the same amount on and from that day.
14  Before section 21
Insert:
20A  Regulations
		The Governor‑General may make regulations prescribing matters:
	(a)	required or permitted by this Act to be prescribed; or
	(b)	necessary or convenient to be prescribed for carrying out or giving effect to this Act.
15  Schedule 4 (item 17A, column 3)
After “SG”, insert “/US”.
16  Schedule 4 (item 19, column 3)
After “DC”, insert “/US”.
17  Schedule 4 (item 20A, column 2)
After “Schedule 3”, insert “or 5”.
18  Schedule 4 (item 20A, column 3)
After “SG”, insert “/US”.
19  Schedule 4 (item 20B, column 2)
After “Schedule 3”, insert “or 5”.
20  Schedule 4 (item 20B, column 3)
After “SG”, insert “/US”.
21  Schedule 4 (item 34, column 3)
After “SG”, insert “/US”.
22  Schedule 4 (item 41E, column 3)
After “SG”, insert “/US”.
23  At the end of the last rate of duty in column 3 of item 44 in Schedule 4
Add:
		US:
The difference between the rate of duty set out in the third column of an item in the table in Schedule 5 that relates to the subheading so specified and the rate of duty for the excise item specified in column 2 of the Table below opposite to that subheading, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921	
24  At the end of the last rate of duty in column 3 of item 47 in Schedule 4
Add:
		US:3%	
25  At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4
Add:
		US:3%	
26  At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4
Add:
		US:3%, and $0.05449/L	
27  At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4
Add:
		US:3%	
28  At the end of the last rate of duty in column 3 of item 53C in Schedule 4
Add:
		US:5%	
29  The rates of duty in column 3 of item 59 in Schedule 4
Repeal the rates of duty, substitute:
		15%
FI:10%
DC:10%
CA:7.5%	
	From 1 January 2005	10%
US:10%
FI:5%
DC:5%
CA:2.5%	
	From 1 January 2010	5%
US:5%
CA:Free	
30  Schedule 4 (item 61, column 3)
After “SG”, insert “/US”.
31  Schedule 4 (item 70, column 3)
After “SG”, insert “/US”.
32  At the end of the last rate of duty in column 3 of item 72B in Schedule 4
Add:
		US:5%	
33  Schedule 4 (item 73, column 3)
After “SG”, insert “/US”.
34  At the end of the Act
Add:
Schedule 5—US originating goods
Note:	See sections 15 and 16.

US originating goods	
Column 1
Item	Column 2
Heading or subheading in Schedule 3	Column 3
Rate	
1	2203.00.31	$35.04/L of alcohol	
2	2203.00.39	$59.37/L of alcohol	
3	2203.00.61	$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
4	2203.00.62	$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
5	2203.00.69	$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
6	2203.00.71	$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
7	2203.00.72	$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
8	2203.00.79	$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
9	2204.10.23	$35.04/L of alcohol	
10	2204.10.29	$59.37/L of alcohol	
11	2204.10.83	$35.04/L of alcohol	
12	2204.10.89	$59.37/L of alcohol	
13	2204.21.30	$35.04/L of alcohol	
14	2204.21.90	$59.37/L of alcohol	
15	2204.29.30	$35.04/L of alcohol	
16	2204.29.90	$59.37/L of alcohol	
17	2205.10.30	$35.04/L of alcohol	
18	2205.10.90	$59.37/L of alcohol	
19	2205.90.30	$35.04/L of alcohol	
20	2205.90.90	$59.37/L of alcohol	
21	2206.00.52	$35.04/L of alcohol	
22	2206.00.59	$59.37/L of alcohol	
23	2206.00.62	$35.04/L of alcohol	
24	2206.00.69	$59.37/L of alcohol	
25	2206.00.74	$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
26	2206.00.75	$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
27	2206.00.78	$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
28	2206.00.82	$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
29	2206.00.83	$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
30	2206.00.89	$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
31	2206.00.92	$35.04/L of alcohol	
32	2206.00.99	$59.37/L of alcohol	
33	2207.10.00	$59.37/L of alcohol	
34	2207.20.10	$0.38143/L	
35	2208.20.10	$55.43/L of alcohol	
36	2208.20.90	$59.37/L of alcohol	
37	2208.30.00	$59.37/L of alcohol	
38	2208.40.00	$59.37/L of alcohol	
39	2208.50.00	$59.37/L of alcohol	
40	2208.60.00	$59.37/L of alcohol	
41	2208.70.00	$59.37/L of alcohol	
42	2208.90.20	$35.04/L of alcohol	
43	2208.90.90	$59.37/L of alcohol	
44	2401.20.00	$275.55/kg of tobacco content	
45	2401.30.00	$275.55/kg of tobacco content	
46	2402.10.20	$0.22044/stick	
47	2402.10.80	$275.55/kg of tobacco content	
48	2402.20.20	$0.22044/stick	
49	2402.20.80	$275.55/kg of tobacco content	
50	2403.10.30	$0.22044/stick	
51	2403.10.70	$275.55/kg of tobacco content	
52	2403.91.00	$275.55/kg of tobacco content	
53	2403.99.20	$2.24/kg	
54	2403.99.80	$275.55/kg of tobacco content	
55	2707.10.00	$0.38143/L	
56	2707.20.29	$0.38143/L	
57	2707.20.89	$0.38143/L	
58	2707.30.29	$0.38143/L	
59	2707.30.89	$0.38143/L	
60	2707.50.39	$0.38143/L	
61	2707.50.89	$0.38143/L	
62	2709.00.81	$0.07557/L	
63	2709.00.89	$0.38143/L	
64	2710.11.61	$0.02808/L	
65	2710.11.62	$0.40516/L	
66	2710.11.69	$0.38143/L	
67	2710.11.73	$0.07557/L	
68	2710.11.74	$0.07557/L	
69	2710.11.79	$0.38143/L	
70	2710.19.13	$0.07557/L	
71	2710.19.19	$0.38143/L	
72	2710.19.20	$0.38143/L	
73	2710.19.33	$0.07557/L	
74	2710.19.34	$0.07557/L	
75	2710.19.39	$0.38143/L	
76	2710.19.40	$0.02845/L	
77	2710.19.50	$0.07557/L	
78	2710.19.73	$0.07557/L	
79	2710.19.74	$0.07557/L	
80	2710.19.79	$0.38143/L	
81	2710.19.91	$0.05449/L	
82	2710.19.92	$0.05449/kg	
83	2710.91.13	$0.07557/L	
84	2710.91.19	$0.38143/L	
85	2710.91.20	$0.38143/L	
86	2710.91.33	$0.07557/L	
87	2710.91.34	$0.07557/L	
88	2710.91.39	$0.38143/L	
89	2710.91.40	$0.02845/L	
90	2710.91.50	$0.07557/L	
91	2710.91.61	$0.02808/L	
92	2710.91.62	$0.40516/L	
93	2710.91.69	$0.38143/L	
94	2710.91.73	$0.07557/L	
95	2710.91.74	$0.07557/L	
96	2710.91.79	$0.38143/L	
97	2710.91.91	$0.05449/L	
98	2710.91.92	$0.05449/kg	
99	2710.99.13	$0.07557/L	
100	2710.99.19	$0.38143/L	
101	2710.99.20	$0.38143/L	
102	2710.99.33	$0.07557/L	
103	2710.99.34	$0.07557/L	
104	2710.99.39	$0.38143/L	
105	2710.99.40	$0.02845/L	
106	2710.99.50	$0.07557/L	
107	2710.99.61	$0.02808/L	
108	2710.99.62	$0.40516/L	
109	2710.99.69	$0.38143/L	
110	2710.99.73	$0.07557/L	
111	2710.99.74	$0.07557/L	
112	2710.99.79	$0.38143/L	
113	2710.99.91	$0.05449/L	
114	2710.99.92	$0.05449/kg	
115	2902.20.90	$0.38143/L	
116	2902.30.90	$0.38143/L	
117	2902.41.90	$0.38143/L	
118	2902.42.90	$0.38143/L	
119	2902.43.90	$0.38143/L	
120	2902.44.90	$0.38143/L	
121	2918.90.00	4%
From 1 January 2006: 3%
From 1 January 2007: 2.5%
From 1 January 2008: 1.5%
From 1 January 2009: 0.5%
From 1 January 2010: Free	
122	3403.11.10	$0.05449/kg	
123	3403.11.90	$0.05449/L	
124	3403.19.10	$0.05449/kg	
125	3403.19.90	$0.05449/L	
126	3403.91.10	$0.05449/kg	
127	3403.91.90	$0.05449/L	
128	3403.99.10	$0.05449/kg	
129	3403.99.90	$0.05449/L	
130	3811.21.10	$0.05449/kg	
131	3811.21.90	$0.05449/L	
132	3817.00.19	$0.38143/L	
133	3819.00.00	$0.05449/L	
134	5007.10.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
135	5007.90.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
136	5106.10.00	3%
From 1 January 2010: Free	
137	5106.20.00	3%
From 1 January 2010: Free	
138	5107.10.00	3%
From 1 January 2010: Free	
139	5107.20.00	3%
From 1 January 2010: Free	
140	5108.10.00	3%
From 1 January 2010: Free	
141	5108.20.00	3%
From 1 January 2010: Free	
142	5109.10.00	3%
From 1 January 2010: Free	
143	5109.90.00	3%
From 1 January 2010: Free	
144	5110.00.00	3%
From 1 January 2010: Free	
145	5111.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
146	5111.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
147	5111.20.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
148	5111.30.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
149	5111.90.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
150	5112.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
151	5112.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
152	5112.20.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
153	5112.30.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
154	5112.90.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
155	5113.00.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
156	5204.11.00	3%
From 1 January 2010: Free	
157	5204.19.00	3%
From 1 January 2010: Free	
158	5204.20.00	3%
From 1 January 2010: Free	
159	5205.11.10	3%
From 1 January 2010: Free	
160	5205.11.90	3%
From 1 January 2010: Free	
161	5205.14.00	3%
From 1 January 2010: Free	
162	5205.15.00	3%
From 1 January 2010: Free	
163	5205.21.10	3%
From 1 January 2010: Free	
164	5205.21.90	3%
From 1 January 2010: Free	
165	5205.22.00	3%
From 1 January 2010: Free	
166	5205.23.00	3%
From 1 January 2010: Free	
167	5205.24.00	3%
From 1 January 2010: Free	
168	5205.26.00	3%
From 1 January 2010: Free	
169	5205.27.00	3%
From 1 January 2010: Free	
170	5205.28.00	3%
From 1 January 2010: Free	
171	5205.31.10	3%
From 1 January 2010: Free	
172	5205.31.90	3%
From 1 January 2010: Free	
173	5205.32.00	3%
From 1 January 2010: Free	
174	5205.33.00	3%
From 1 January 2010: Free	
175	5205.34.00	3%
From 1 January 2010: Free	
176	5205.35.00	3%
From 1 January 2010: Free	
177	5205.41.10	3%
From 1 January 2010: Free	
178	5205.41.90	3%
From 1 January 2010: Free	
179	5205.42.00	3%
From 1 January 2010: Free	
180	5205.43.00	3%
From 1 January 2010: Free	
181	5205.44.00	3%
From 1 January 2010: Free	
182	5205.46.00	3%
From 1 January 2010: Free	
183	5205.47.00	3%
From 1 January 2010: Free	
184	5205.48.00	3%
From 1 January 2010: Free	
185	5206.11.10	3%
From 1 January 2010: Free	
186	5206.11.90	3%
From 1 January 2010: Free	
187	5206.13.00	3%
From 1 January 2010: Free	
188	5206.14.00	3%
From 1 January 2010: Free	
189	5206.15.00	3%
From 1 January 2010: Free	
190	5206.21.10	3%
From 1 January 2010: Free	
191	5206.21.90	3%
From 1 January 2010: Free	
192	5206.22.00	3%
From 1 January 2010: Free	
193	5206.23.00	3%
From 1 January 2010: Free	
194	5206.24.00	3%
From 1 January 2010: Free	
195	5206.25.00	3%
From 1 January 2010: Free	
196	5206.31.10	3%
From 1 January 2010: Free	
197	5206.31.90	3%
From 1 January 2010: Free	
198	5206.32.00	3%
From 1 January 2010: Free	
199	5206.33.00	3%
From 1 January 2010: Free	
200	5206.34.00	3%
From 1 January 2010: Free	
201	5206.35.00	3%
From 1 January 2010: Free	
202	5206.41.10	3%
From 1 January 2010: Free	
203	5206.41.90	3%
From 1 January 2010: Free	
204	5206.42.00	3%
From 1 January 2010: Free	
205	5206.43.00	3%
From 1 January 2010: Free	
206	5206.44.00	3%
From 1 January 2010: Free	
207	5206.45.00	3%
From 1 January 2010: Free	
208	5207.10.00 	3%
From 1 January 2010: Free	
209	5207.90.00	3%
From 1 January 2010: Free	
210	5208.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
211	5208.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
212	5208.13.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
213	5208.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
214	5208.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
215	5208.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
216	5208.23.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
217	5208.29.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
218	5208.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
219	5208.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
220	5208.33.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
221	5208.39.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
222	5208.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
223	5208.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
224	5208.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
225	5208.49.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
226	5208.51.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
227	5208.52.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
228	5208.53.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
229	5208.59.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
230	5209.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
231	5209.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
232	5209.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
233	5209.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
234	5209.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
235	5209.29.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
236	5209.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
237	5209.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
238	5209.39.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
239	5209.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
240	5209.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
241	5209.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
242	5209.49.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
243	5209.51.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
244	5209.52.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
245	5209.59.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
246	5210.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
247	5210.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
248	5210.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
249	5210.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
250	5210.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
251	5210.29.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
252	5210.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
253	5210.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
254	5210.39.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
255	5210.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
256	5210.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
257	5210.49.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
258	5210.51.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
259	5210.52.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
260	5210.59.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
261	5211.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
262	5211.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
263	5211.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
264	5211.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
265	5211.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
266	5211.29.00 	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
267	5211.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
268	5211.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
269	5211.39.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
270	5211.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
271	5211.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
272	5211.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
273	5211.49.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
274	5211.51.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
275	5211.52.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
276	5211.59.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
277	5212.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
278	5212.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
279	5212.13.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
280	5212.14.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
281	5212.15.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
282	5212.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
283	5212.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
284	5212.23.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
285	5212.24.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
286	5212.25.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
287	5306.20.00	3%
From 1 January 2010: Free	
288	5307.10.00	3%
From 1 January 2010: Free	
289	5307.20.00	3%
From 1 January 2010: Free	
290	5401.10.00	3%
From 1 January 2010: Free	
291	5401.20.00	3%
From 1 January 2010: Free	
292	5402.31.00	3%
From 1 January 2010: Free	
293	5402.32.00	3%
From 1 January 2010: Free	
294	5402.33.00	3%
From 1 January 2010: Free	
295	5402.39.00	3%
From 1 January 2010: Free	
296	5402.41.00	3%
From 1 January 2010: Free	
297	5402.42.00	3%
From 1 January 2010: Free	
298	5402.43.00	3%
From 1 January 2010: Free	
299	5402.49.00	3%
From 1 January 2010: Free	
300	5402.51.00	3%
From 1 January 2010: Free	
301	5402.52.00	3%
From 1 January 2010: Free	
302	5402.59.00	3%
From 1 January 2010: Free	
303	5402.61.00	3%
From 1 January 2010: Free	
304	5402.62.00	3%
From 1 January 2010: Free	
305	5402.69.00	3%
From 1 January 2010: Free	
306	5403.20.00	3%
From 1 January 2010: Free	
307	5403.31.00	3%
From 1 January 2010: Free	
308	5403.32.00	3%
From 1 January 2010: Free	
309	5403.33.00	3%
From 1 January 2010: Free	
310	5403.39.00	3%
From 1 January 2010: Free	
311	5403.41.00	3%
From 1 January 2010: Free	
312	5403.42.00	3%
From 1 January 2010: Free	
313	5403.49.00	3%
From 1 January 2010: Free	
314	5404.10.00	3%
From 1 January 2010: Free	
315	5404.90.00	3%
From 1 January 2010: Free	
316	5405.00.00	3%
From 1 January 2010: Free	
317	5406.10.00	3%
From 1 January 2010: Free	
318	5406.20.00	3%
From 1 January 2010: Free	
319	5407.10.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
320	5407.20.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
321	5407.30.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
322	5407.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
323	5407.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
324	5407.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
325	5407.44.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
326	5407.51.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
327	5407.52.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
328	5407.53.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
329	5407.54.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
330	5407.61.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
331	5407.69.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
332	5407.71.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
333	5407.72.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
334	5407.73.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
335	5407.74.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
336	5407.81.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
337	5407.82.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
338	5407.83.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
339	5407.84.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
340	5407.91.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
341	5407.92.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
342	5407.93.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
343	5407.94.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
344	5408.10.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
345	5408.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
346	5408.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
347	5408.23.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
348	5408.24.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
349	5408.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
350	5408.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
351	5408.33.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
352	5408.34.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free 	
353	5501.10.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free 	
354	5501.20.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free 	
355	5501.30.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free 	
356	5501.90.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free 	
357	5508.10.00	3%
From 1 January 2010: Free	
358	5508.20.00	3%
From 1 January 2010: Free	
359	5509.11.00	3%
From 1 January 2010: Free	
360	5509.12.00	3%
From 1 January 2010: Free	
361	5509.31.00	3%
From 1 January 2010: Free	
362	5509.32.00	3%
From 1 January 2010: Free	
363	5509.41.00	3%
From 1 January 2010: Free	
364	5509.42.00	3%
From 1 January 2010: Free	
365	5509.51.00	3%
From 1 January 2010: Free	
366	5509.52.00	3%
From 1 January 2010: Free	
367	5509.59.00	3%
From 1 January 2010: Free	
368	5509.61.00	3%
From 1 January 2010: Free	
369	5509.62.00	3%
From 1 January 2010: Free	
370	5509.69.00	3%
From 1 January 2010: Free	
371	5509.91.00	3%
From 1 January 2010: Free	
372	5509.99.00	3%
From 1 January 2010: Free	
373	5510.11.00	3%
From 1 January 2010: Free	
374	5510.12.00	3%
From 1 January 2010: Free	
375	5510.20.00	3%
From 1 January 2010: Free	
376	5510.30.00	3%
From 1 January 2010: Free	
377	5510.90.00	3%
From 1 January 2010: Free	
378	5511.10.00	3%
From 1 January 2010: Free	
379	5511.20.00	3%
From 1 January 2010: Free	
380	5511.30.00	3%
From 1 January 2010: Free	
381	5512.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
382	5512.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
383	5512.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
384	5512.29.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
385	5512.91.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
386	5512.99.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
387	5513.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
388	5513.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
389	5513.13.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
390	5513.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
391	5513.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
392	5513.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
393	5513.23.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
394	5513.29.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
395	5513.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
396	5513.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
397	5513.33.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
398	5513.39.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
399	5513.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
400	5513.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
401	5513.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
402	5513.49.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
403	5514.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
404	5514.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
405	5514.13.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
406	5514.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
407	5514.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
408	5514.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
409	5514.23.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
410	5514.29.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
411	5514.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
412	5514.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
413	5514.33.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
414	5514.39.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
415	5514.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
416	5514.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
417	5514.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
418	5514.49.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
419	5515.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
420	5515.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
421	5515.13.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
422	5515.19.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
423	5515.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
424	5515.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
425	5515.29.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
426	5515.91.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
427	5515.92.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
428	5515.99.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
429	5516.11.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
430	5516.12.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
431	5516.13.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
432	5516.14.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
433	5516.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
434	5516.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
435	5516.23.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
436	5516.24.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
437	5516.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
438	5516.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
439	5516.33.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
440	5516.34.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
441	5516.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
442	5516.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
443	5516.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
444	5516.44.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
445	5516.91.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
446	5516.92.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
447	5516.93.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
448	5516.94.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
449	5601.10.90	3%
From 1 January 2010: Free	
450	5602.10.00	3%
From 1 January 2010: Free	
451	5602.21.00	3%
From 1 January 2010: Free	
452	5602.29.00	3%
From 1 January 2010: Free	
453	5602.90.00	3%
From 1 January 2010: Free	
454	5603.11.00	3%
From 1 January 2010: Free	
455	5603.12.00	3%
From 1 January 2010: Free	
456	5603.13.00	3%
From 1 January 2010: Free	
457	5603.14.00	3%
From 1 January 2010: Free	
458	5603.91.00	3%
From 1 January 2010: Free	
459	5603.92.00	3%
From 1 January 2010: Free	
460	5603.93.00	3%
From 1 January 2010: Free	
461	5603.94.00	3%
From 1 January 2010: Free	
462	5604.10.00	3%
From 1 January 2010: Free	
463	5604.20.00	3%
From 1 January 2010: Free	
464	5604.90.00	3%
From 1 January 2010: Free	
465	5607.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
466	5607.21.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
467	5607.29.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
468	5607.41.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
469	5607.49.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
470	5607.50.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
471	5607.90.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
472	5608.19.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
473	5608.90.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
474	5609.00.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
475	5702.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
476	5702.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
477	5702.39.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
478	5702.39.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
479	5702.41.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
480	5702.42.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
481	5702.49.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
482	5702.49.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
483	5702.51.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
484	5702.52.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
485	5702.59.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
486	5702.91.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
487	5702.92.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
488	5702.99.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
489	5703.10.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
490	5703.20.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
491	5703.30.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
492	5703.90.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
493	5704.10.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
494	5704.10.90	3%
From 1 January 2010: Free	
495	5704.90.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
496	5704.90.90	3%
From 1 January 2010: Free	
497	5705.00.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
498	5705.00.30	3%
From 1 January 2010: Free	
499	5705.00.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
500	5801.10.10	3%
From 1 January 2010: Free	
501	5801.10.99	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
502	5801.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
503	5801.23.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
504	5801.24.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
505	5801.25.10	3%
From 1 January 2010: Free	
506	5801.25.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
507	5801.26.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
508	5801.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
509	5801.33.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
510	5801.34.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
511	5801.35.10	3%
From 1 January 2010: Free	
512	5801.35.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
513	5801.36.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
514	5801.90.10	3%
From 1 January 2010: Free	
515	5801.90.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
516	5802.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
517	5802.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
518	5802.20.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
519	5802.30.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
520	5803.90.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
521	5806.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
522	5806.20.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
523	5806.31.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
524	5806.32.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
525	5806.39.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
526	5807.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
527	5807.90.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
528	5808.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
529	5808.90.00	3%
From 1 January 2010: Free	
530	5810.10.00	3%
From 1 January 2010: Free	
531	5810.91.00	3%
From 1 January 2010: Free	
532	5810.92.00	3%
From 1 January 2010: Free	
533	5810.99.00	3%
From 1 January 2010: Free	
534	5811.00.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
535	5902.10.00	3%
From 1 January 2010: Free	
536	5902.20.00	3%
From 1 January 2010: Free	
537	5902.90.00	3%
From 1 January 2010: Free	
538	5903.10.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
539	5903.10.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
540	5903.20.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
541	5903.20.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
542	5903.90.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
543	5903.90.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
544	5904.10.00	3%
From 1 January 2010: Free	
545	5904.90.00	3%
From 1 January 2010: Free	
546	5905.00.10	3%
From 1 January 2010: Free	
547	5905.00.20	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
548	5905.00.30	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
549	5906.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
550	5906.91.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
551	5906.99.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
552	5907.00.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
553	5908.00.00	3%
From 1 January 2010: Free	
554	5909.00.10	3%
From 1 January 2010: Free	
555	5910.00.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
556	5911.10.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
557	5911.20.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
558	5911.40.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
559	5911.90.10	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
560	5911.90.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
561	6001.10.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
562	6001.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
563	6001.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
564	6001.29.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
565	6001.91.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
566	6001.92.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
567	6001.99.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
568	6002.40.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
569	6002.90.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
570	6003.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
571	6003.20.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
572	6003.30.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
573	6003.40.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
574	6003.90.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
575	6004.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
576	6004.90.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
577	6005.10.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
578	6005.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
579	6005.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
580	6005.23.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
581	6005.24.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
582	6005.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
583	6005.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
584	6005.34.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
585	6005.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
586	6005.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
587	6005.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
588	6005.44.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
589	6005.90.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
590	6006.10.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
591	6006.21.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
592	6006.22.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
593	6006.23.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
594	6006.24.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
595	6006.31.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
596	6006.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
597	6006.33.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
598	6006.34.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
599	6006.41.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
600	6006.42.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
601	6006.43.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
602	6006.44.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
603	6006.90.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
604	6101.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
605	6101.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
606	6101.30.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
607	6101.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
608	6102.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
609	6102.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
610	6102.30.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
611	6102.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
612	6103.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
613	6103.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
614	6103.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
615	6103.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
616	6103.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
617	6103.23.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
618	6103.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
619	6103.31.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
620	6103.32.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
621	6103.33.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
622	6103.39.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
623	6103.41.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
624	6103.42.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
625	6103.43.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
626	6103.49.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
627	6104.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
628	6104.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
629	6104.13.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
630	6104.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
631	6104.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
632	6104.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
633	6104.23.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
634	6104.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
635	6104.31.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
636	6104.32.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
637	6104.33.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
638	6104.39.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
639	6104.41.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
640	6104.42.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
641	6104.43.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
642	6104.44.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
643	6104.49.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
644	6104.51.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
645	6104.52.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
646	6104.53.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
647	6104.59.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
648	6104.61.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
649	6104.62.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
650	6104.63.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
651	6104.69.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
652	6105.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
653	6105.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
654	6105.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
655	6106.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
656	6106.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
657	6106.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
658	6107.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
659	6107.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
660	6107.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
661	6107.21.00 	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
662	6107.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
663	6107.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
664	6107.91.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
665	6107.92.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
666	6107.99.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
667	6108.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
668	6108.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
669	6108.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
670	6108.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
671	6108.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
672	6108.31.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
673	6108.32.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
674	6108.39.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
675	6108.91.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
676	6108.92.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
677	6108.99.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
678	6109.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
679	6109.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
680	6110.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
681	6110.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
682	6110.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
683	6110.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
684	6110.30.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
685	6110.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
686	6111.10.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
687	6111.10.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
688	6111.20.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
689	6111.20.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
690	6111.30.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
691	6111.30.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
692	6111.90.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
693	6111.90.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
694	6112.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
695	6112.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
696	6112.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
697	6112.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
698	6112.31.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
699	6112.39.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
700	6112.41.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
701	6112.49.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
702	6113.00.11	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
703	6113.00.19	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
704	6113.00.20	3%
From 1 January 2010: Free	
705	6113.00.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
706	6114.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
707	6114.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
708	6114.30.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
709	6114.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
710	6115.11.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
711	6115.11.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
712	6115.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
713	6115.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
714	6115.20.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
715	6115.91.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
716	6115.91.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
717	6115.92.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
718	6115.92.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
719	6115.93.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
720	6115.93.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
721	6115.99.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
722	6115.99.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free 	
723	6117.20.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
724	6117.90.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
725	6117.90.20	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
726	6117.90.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
727	6201.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
728	6201.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
729	6201.13.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
730	6201.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
731	6201.91.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
732	6201.92.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
733	6201.93.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
734	6201.99.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
735	6202.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
736	6202.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
737	6202.13.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
738	6202.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
739	6202.91.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
740	6202.92.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
741	6202.93.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
742	6202.99.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
743	6203.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
744	6203.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
745	6203.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
746	6203.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
747	6203.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
748	6203.23.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
749	6203.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
750	6203.31.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
751	6203.32.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
752	6203.33.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
753	6203.39.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
754	6203.41.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
755	6203.42.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
756	6203.43.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
757	6203.49.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
758	6204.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
759	6204.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
760	6204.13.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
761	6204.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
762	6204.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
763	6204.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
764	6204.23.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
765	6204.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
766	6204.31.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
767	6204.32.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
768	6204.33.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
769	6204.39.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
770	6204.41.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
771	6204.42.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
772	6204.43.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
773	6204.44.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
774	6204.49.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
775	6204.51.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
776	6204.52.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
777	6204.53.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
778	6204.59.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
779	6204.61.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
780	6204.62.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
781	6204.63.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
782	6204.69.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
783	6205.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
784	6205.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
785	6205.30.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
786	6205.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
787	6206.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
788	6206.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
789	6206.30.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
790	6206.40.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
791	6206.90.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
792	6207.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
793	6207.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
794	6207.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
795	6207.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
796	6207.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
797	6207.91.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
798	6207.92.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
799	6207.99.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
800	6208.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
801	6208.19.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
802	6208.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
803	6208.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
804	6208.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
805	6208.91.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
806	6208.92.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
807	6208.99.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
808	6209.10.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
809	6209.10.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
810	6209.20.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
811	6209.20.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
812	6209.30.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
813	6209.30.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
814	6209.90.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
815	6209.90.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
816	6210.10.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
817	6210.10.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
818	6210.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
819	6210.30.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
820	6210.40.10	3%
From 1 January 2010: Free	
821	6210.40.20	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
822	6210.40.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
823	6210.50.10	3%
From 1 January 2010: Free	
824	6210.50.20	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
825	6210.50.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
826	6211.11.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
827	6211.12.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
828	6211.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
829	6211.31.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
830	6211.32.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
831	6211.33.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
832	6211.39.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
833	6211.41.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
834	6211.42.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
835	6211.43.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
836	6211.49.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
837	6212.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
838	6212.20.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
839	6212.30.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
840	6212.90.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
841	6212.90.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
842	6213.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
843	6213.20.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
844	6213.90.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
845	6215.10.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
846	6215.20.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
847	6215.90.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
848	6217.10.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
849	6217.90.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
850	6217.90.90	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
851	6301.10.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
852	6301.30.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
853	6301.40.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
854	6301.90.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
855	6302.10.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
856	6302.21.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
857	6302.22.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
858	6302.29.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
859	6302.31.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
860	6302.32.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
861	6302.39.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
862	6302.40.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
863	6302.51.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
864	6302.52.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
865	6302.53.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
866	6302.59.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
867	6302.60.00	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
868	6302.91.20	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
869	6302.91.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
870	6302.92.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
871	6302.93.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
872	6302.99.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
873	6303.11.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
874	6303.11.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
875	6303.12.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
876	6303.12.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
877	6303.19.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
878	6303.19.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
879	6303.91.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
880	6303.91.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
881	6303.92.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
882	6303.92.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
883	6303.99.10	15.5%
From 1 January 2010: 8%
From 1 January 2015: Free	
884	6303.99.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
885	6304.11.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
886	6304.19.10	3%
From 1 January 2010: Free	
887	6304.19.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
888	6304.91.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
889	6304.92.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
890	6304.93.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
891	6304.99.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
892	6305.32.00	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
893	6305.33.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
894	6305.39.90	8%
From 1 January 2010: 3%
From 1 January 2015: Free	
895	6306.11.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
896	6306.12.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
897	6306.19.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
898	6306.21.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
899	6306.22.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
900	6306.29.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
901	6306.31.00	3%
From 1 January 2010: Free	
902	6306.39.00	3%
From 1 January 2010: Free	
903	6306.41.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
904	6306.49.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
905	6306.91.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
906	6306.99.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
907	6307.10.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
908	6307.10.20	3%
From 1 January 2010: Free	
909	6307.10.30	3%
From 1 January 2010: Free	
910	6307.10.90	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
911	6307.20.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
912	6307.90.10	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
913	6307.90.21	3%
From 1 January 2010: Free	
914	6307.90.29	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
915	6307.90.30	3%
From 1 January 2010: Free	
916	6307.90.40	3%
From 1 January 2010: Free	
917	6307.90.91	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
918	6307.90.99	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
919	6401.10.00	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
920	6401.91.00	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
921	6401.92.90
(prescribed goods only)	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
922	6401.99.90
(prescribed goods only)	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
923	6402.30.00
(prescribed goods only)	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
924	6402.91.90
(prescribed goods only)
	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
925	6402.99.90
(prescribed goods only)
	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
926	6404.11.90
(prescribed goods only)
	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
927	6404.19.90
(prescribed goods only)
	9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free	
928	7019.11.00	3%
From 1 January 2010: Free	
929	7019.12.00	3%
From 1 January 2010: Free	
930	7019.19.00	3%
From 1 January 2010: Free	
931	7019.40.00	3%
From 1 January 2010: Free	
932	7019.51.00	3%
From 1 January 2010: Free	
933	7019.52.00	3%
From 1 January 2010: Free	
934	7019.59.00	3%
From 1 January 2010: Free	
935	8703.21.11	8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each	
936	8703.21.19	8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free	
937	8703.22.11	8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each	
938	8703.22.19	8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free	
939	8703.23.11	8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each	
940	8703.23.19	8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free	
941	8703.24.11	8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each	
942	8703.24.19	8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free	
943	8703.31.11	8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each	
944	8703.31.19	8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free	
945	8703.32.11	8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each	
946	8703.32.19	8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free	
947	8703.33.11	8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each	
948	8703.33.19	8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free	
949	8703.90.11	8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each	
950	8703.90.19	8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free	
951	9404.90.00	5.5%
From 1 January 2010: 3%
From 1 January 2015: Free	
35  Schedule 5 (before table item 1)
Insert: 
1A	1516.10.10	$0.38143/L	
1B	1516.20.10	$0.38143/L	
36  Schedule 5 (table item 63)
Repeal the item, substitute: 
63	2709.00.87	$0.38143/L	
63A	2709.00.88	$0.40143/L	
37  Schedule 5 (cell at table item 64, column 3)
Repeal the cell, substitute: 
		$0.03114/L	
38  Schedule 5 (after table item 69)
Insert: 
69A	2710.11.81	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances 
in the blend 	
69B	2710.11.82	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances 
in the blend 	
39  Schedule 5 (table item 71)
Repeal the item, substitute: 
71	2710.19.17	$0.38143/L	
71A	2710.19.18	$0.40143/L	
40  Schedule 5 (table item 72)
Repeal the item, substitute: 
72	2710.19.21	$0.38143/L	
72A	2710.19.29	$0.40143/L	
41  Schedule 5 (table item 75)
Repeal the item, substitute: 
75	2710.19.37	$0.38143/L	
75A	2710.19.38	$0.40143/L	
42  Schedule 5 (cell at table item 76, column 3)
Repeal the cell, substitute: 
		$0.03151/L	
43  Schedule 5 (after table item 80)
Insert: 
80A	2710.19.81	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances 
in the blend 	
80B	2710.19.82	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances 
in the blend 	
44  Schedule 5 (table item 84)
Repeal the item, substitute: 
84	2710.91.17	$0.38143/L	
84A	2710.19.18	$0.40143/L	
45  Schedule 5 (table item 85)
Repeal the item, substitute: 
85	2710.91.21	$0.38143/L	
85A	2710.91.29	$0.40143/L	
46  Schedule 5 (table item 88)
Repeal the item, substitute: 
88	2710.91.37	$0.38143/L	
88A	2710.91.38	$0.40143/L	
47  Schedule 5 (cell at table item 89, column 3)
Repeal the cell, substitute: 
		$0.03151/L	
48  Schedule 5 (cell at table item 91, column 3)
Repeal the cell, substitute: 
		$0.03114/L	
49  Schedule 5 (after table item 96)
Insert: 
96A	2710.91.81	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances 
in the blend 	
96B	2710.91.82	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances 
in the blend 	
50  Schedule 5 (table item 100)
Repeal the item, substitute: 
100	2710.99.17	$0.38143/L	
100A	2710.99.18	$0.40143/L	
51  Schedule 5 (table item 101)
Repeal the item, substitute: 
101	2710.99.21	$0.38143/L	
101A	2710.99.29	$0.40143/L	
52  Schedule 5 (table item 104)
Repeal the item, substitute: 
104	2710.99.37	$0.38143/L	
104A	2710.99.38	$0.40143/L	
53  Schedule 5 (cell at table item 105, column 3)
Repeal the cell, substitute: 
		$0.03151/L	
54  Schedule 5 (cell at table item 107, column 3)
Repeal the cell, substitute: 
		$0.03114/L	
55  Schedule 5 (after table item 112)
Insert: 
112A	2710.99.81	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances 
in the blend 	
112B	2710.99.82	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances 
in the blend 	
56  Schedule 5 (after table item 133)
Insert: 
133A	3824.90.21	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances 
in the blend 	
133B	3824.90.22	$0.38143/L of biodiesel 
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances 
in the blend 	
57  User’s Guide
Repeal the User’s Guide, substitute:
USER’S GUIDE
		This Guide aims to give a general overview of the operation and organisation of this Act.
The operation of the Act
		The Act imposes Customs duty on goods imported into Australia.
		To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia’s international obligations as a party to the World Trade Organization Agreement.
Note:	The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department’s world‑wide web site.
		The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for US originating goods is determined under Schedule 5.
		Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3 or 5.
		Rates of duty under Schedules 3 and 5, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.
The organisation of the Act
		The Act consists of 3 Parts and 5 Schedules.
		Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.
		Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.
		Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.
		Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.
		Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.
		Schedule 3 sets out the Principal Tariff.
		Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.
		Schedule 5 sets out the rate of duty for US originating goods.