2004

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Customs Tariff Amendment (Thailand‑Australia Free Trade Agreement Implementation) 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)	4
Schedule 1—Amendments commencing after the US Free Trade Agreement legislation commences	5
Customs Tariff Act 1995	5
Schedule 2—Amendments commencing before the US Free Trade Agreement legislation commences	117
Part 1—Customs Tariff amendments	117
Customs Tariff Act 1995	117
Part 2—US Free Trade Agreement legislation amendments	229
US Free Trade Agreement Implementation (Customs Tariff) Act 2004	229

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 Customs Tariff Amendment (Thailand‑Australia Free Trade Agreement Implementation) Act 2004.
2  Commencement
	(1)	Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information	
Column 1	Column 2	Column 3	
Provision(s)	Commencement	Date/Details	
1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day on which this Act receives the Royal Assent.		
2.  Schedule 1, items 1 to 37	The later of the following days (the Thai start‑day):
(a) 1 January 2005;
(b) the day on which the Thailand‑Australia Free Trade Agreement, done at Canberra on 5 July 2004, comes into force for Australia.
However, the provision(s) do not commence at all unless:
(a) the Thailand‑Australia Free Trade Agreement comes into force for Australia; and
(b) item 1 (the US item) of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004 commences before, or on the same day as, the Thai start‑day.
If the Thai start‑day is the same day as the day on which the US item commences, then items 1 to 37 of Schedule 1 to this Act commence immediately after the US item commences.
The Minister must announce by notice in the Gazette the day on which the Thailand‑Australia Free Trade Agreement comes into force for Australia.		
3.  Schedule 1, item 38	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 provision(s) covered by table item 2.
However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.		
4.  Schedule 1, items 39 and 40	At the same time as the provision(s) covered by table item 2.		
5.  Schedule 2, items 1 to 35  	The later of the following days (the Thai start‑day):
(a) 1 January 2005;
(b) the day on which the Thailand‑Australia Free Trade Agreement, done at Canberra on 5 July 2004, comes into force for Australia.
However, the provision(s) do not commence at all if:
(a) the Thailand‑Australia Free Trade Agreement does not come into force for Australia; or
(b) item 1 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004 commences before, or on the same day as, the Thai start‑day.
The Minister must announce by notice in the Gazette the day on which the Thailand‑Australia Free Trade Agreement comes into force for Australia.		
6.  Schedule 2, item 36	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 provision(s) covered by table item 5.
However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.		
7.  Schedule 2, items 37 and 38	At the same time as the provision(s) covered by table item 5.		
8.  Schedule 2, Part 2 	Immediately before the commencement of item 1 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.
However, the provision(s) do not commence at all unless the provision(s) covered by table item 5 commence.		
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 commencing after the US Free Trade Agreement legislation commences
  
Customs Tariff Act 1995
1  Subsection 3(1) (at the end of the definition of rate column)
Add:
	; or (d)	the third column of the table in Schedule 6.
2  Subsection 9(1)
Omit “Schedule 3, 4 or 5”, substitute “Schedule 3, 4, 5 or 6”.
3  After paragraph 11(1)(ba)
Insert:
	or (bb)	the third column of an item in the table in Schedule 6 that applies to goods;
4  After paragraph 11(1)(e)
Insert:
	or (f)	the third column of that item in the table in Schedule 6;
5  After paragraph 11(2)(ba)
Insert:
	or (bb)	the third column of an item in the table in Schedule 6 that applies to goods;
6  After section 13A
Insert:
13B  When goods are Thai originating goods
		For the purposes of this Act, goods are Thai originating goods if, and only if, they are Thai originating goods under Division 1D of Part VIII of the Customs Act 1901.
7  After subparagraph 16(1)(a)(ii)
Insert:
	and (iii)	are not Thai originating goods;
8  At the end of paragraph 16(1)(g)
Add:
Note:	See also subsection (3).
9  Subparagraph 16(1)(k)(ii)
Omit “Free.”, substitute “Free;”.
10  At the end of subsection 16(1)
Add:
	(l)	subject to section 16A, if the goods are Thai originating goods:
	(i)	if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 6—by reference to the rate of duty set out in column 3 of that item; or
	(ii)	otherwise—Free.
11  Subsection 16(2)
Omit “However, if”, substitute “If”.
Note:	The following heading to subsection 16(2) is inserted “US originating goods”.
12  At the end of section 16
Add:
Goods from Thailand
	(3)	Subject to section 16A, if the goods:
	(a)	are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and
	(b)	are Thai originating goods under Division 1D of that Part;
the duty in respect of the goods must be worked out under paragraph (1)(l) (and not under paragraph (1)(g)).
13  After section 16
Insert:
16A  Special safeguards for Thai originating goods
	(1)	If the Agricultural Minister is satisfied that the quantity of safeguard goods imported into Australia during a calendar year specified in column 3 of an item of the following table exceeds:
	(a)	the quantity specified in that column for that year in relation to the goods; or
	(b)	if the regulations specify another quantity for that year in relation to the goods—the other quantity;
the Agricultural Minister may, by legislative instrument, make a notice in relation to the goods. The Agricultural Minister must publish the notice in the Gazette.

Safeguard goods	
Column 1
Item	Column 2
Subheading in Schedule 3	Column 3
Quantity	
1	1604.14.00	2005:	21,366,277 kilograms
2006:	22,434,591 kilograms
2007:	23,556,320 kilograms
2008:	24,734,136 kilograms	
2	2008.20.00	2005:	6,083,197 litres for goods that are canned 2,137,189 kilograms for goods that are not canned
2006:	6,387,357 litres for goods that are canned 2,244,048 kilograms for goods that are not canned
2007:	6,706,725 litres for goods that are canned 2,356,251 kilograms for goods that are not canned
2008:	7,042,061 litres for goods that are canned 2,474,063 kilograms for goods that are not canned	
3	2009.41.00 or 2009.49.00	2005:	2,080,116 litres
2006:	2,184,122 litres
2007:	2,293,328 litres
2008:	2,407,994 litres	
	(2)	In applying subsection (1) to item 3 of the table, the quantity applicable for a calendar year applies to the sum of the quantities of the following goods imported in that year:
	(a)	Thai originating goods classified to subheading 2009.41.00;
	(b)	Thai originating goods classified to subheading 2009.49.00.
Example:	In 2005 the quantity applicable under item 3 of the table is 2,080,116 litres.
On 1 August 2005, 1,500,000 litres of Thai originating goods classified to subheading 2009.41.00 have been imported into Australia and 580,117 litres of Thai originating goods classified to subheading 2009.49.00 have been imported into Australia.
On 1 August 2005 the quantity is exceeded and the Agricultural Minister may publish a notice covering both kinds of goods.
Content of notice
	(3)	The notice must specify:
	(a)	the safeguard goods; and
	(b)	that the quantity of the goods imported into Australia during the applicable calendar year exceeds the quantity applicable for that year.
The notice may contain any other information that the Agricultural Minister considers appropriate.
	(4)	A notice under this section may specify one or more safeguard goods.
Duty rates
	(5)	Despite subsection 12(2) of the Legislative Instruments Act 2003, if:
	(a)	the Agricultural Minister publishes a notice under this section; and
	(b)	any safeguard goods specified in the notice are imported into Australia during the period beginning on the day after the publication day and ending on 31 December of the calendar year concerned;
then the duty in respect of the goods must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified (and not under paragraph 16(1)(l) of this Act).
	(6)	Subsection (5) does not apply to goods exported from Thailand on or before the publication day under a contract entered into on or before the publication day. However, the quantity of those goods must be counted towards the quantity applicable for the next calendar year in relation to goods of that kind.
Definitions
	(7)	In this section:
Agricultural Minister means the Minister administering the Primary Industries (Excise) Levies Act 1999.
safeguard goods means Thai originating goods that:
	(a)	are classified to a subheading in Schedule 3 that is specified in column 2 of item 1 or 3 of the table in this section; or
	(b)	are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are canned; or
	(c)	are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are not canned.
14  At the end of subsection 18(1)
Add:
	; or (c)	under an item in the table in Schedule 6 that applies to the goods.
15  After subparagraph 18(2)(a)(ii)
Insert:
	and (iii)	are not Thai originating goods;
16  At the end of paragraph 18(2)(g)
Add:
Note:	See also subsections (3) and (4).
17  At the end of subsection 18(2)
Add:
	; (l)	if the goods are Thai originating goods:
	(i)	if a rate of duty that applies in relation to Thailand is set out in the third column of that item—by reference to that rate of duty; or
	(ii)	otherwise—Free.
18  At the end of section 18
Add:
Goods from Thailand
	(3)	If the goods:
	(a)	are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and
	(b)	are Thai originating goods under Division 1D of that Part;
the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(l) (and not under paragraph (2)(g)).
	(4)	If:
	(a)	the goods are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and
	(b)	the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(g); and
	(c)	“DCS” and “TH” are specified in relation to a rate of duty set out in the third column of that item;
then, despite subsection 14(2), the amount of duty payable in respect of the goods under that item must be worked out by reference to that rate of duty.
19  After paragraph 19(1)(b)
Insert:
	and (c)	the rate column of an item in the table in Schedule 6 that relates to a subheading in Schedule 3:
	(i)	that is specified in column 2 of that item in the table in Schedule 6; and
	(ii)	that appears in column 1 of the Table below, opposite that excise item;
20  Schedule 4 (item 17A, column 3)
After “US”, insert “/TH”.
21  Schedule 4 (item 19, column 3)
After “US”, insert “/TH”.
22  Schedule 4 (item 20A, column 2)
Omit “Schedule 3 or 5”, substitute “Schedule 3, 5 or 6”.
23  Schedule 4 (item 20A, column 3)
After “US”, insert “/TH”.
24  Schedule 4 (item 20B, column 2)
Omit “Schedule 3 or 5”, substitute “Schedule 3, 5 or 6”.
25  Schedule 4 (item 20B, column 3)
After “US”, insert “/TH”.
26  Schedule 4 (item 34, column 3)
After “US”, insert “/TH”.
27  Schedule 4 (item 41E, column 3)
After “US”, insert “/TH”.
28  At the end of the last rate of duty in column 3 of item 44 in Schedule 4
Add:
		TH:
The difference between the rate of duty set out in the third column of an item in the table in Schedule 6 that relates to the subheading so specified and the rate of duty for the excise item specified in column 2 of the Table below opposite to that subheading, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921	
29  At the end of the last rate of duty in column 3 of item 47 in Schedule 4
Add:
		TH:3%	
30  At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4
Add:
		TH:3%	
31  At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4
Add:
		TH:3%, and $0.05449/L	
32  At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4
Add:
		TH:3%	
33  At the end of the last rate of duty in column 3 of item 53C in Schedule 4
Add:
		TH:5%	
34  The rates of duty in column 3 of item 59 in Schedule 4
Repeal the rates of duty, substitute:
		15%
FI:10%
DC:10%
CA:7.5%	
	From 1 January 2005	10%
US:10%
TH:10%
FI:5%
DC:5%
CA:2.5%	
	From 1 January 2010	5%
US:5%
TH:5%
CA:Free	
35  Schedule 4 (item 61, column 3)
After “US”, insert “/TH”.
36  Schedule 4 (item 70, column 3)
After “US”, insert “/TH”.
37  At the end of the last rate of duty in column 3 of item 72B in Schedule 4
Add:
		TH:5%	
38  Schedule 4 (item 73, column 3)
Before “: An”, insert “/TH”.
39  At the end of the Act
Add:
Schedule 6—Thai originating goods
Note:	See sections 15 and 16.

Thai originating goods	
Column 1
Item	Column 2
Heading or subheading in Schedule 3	Column 3
Rate	
1	1516.10.10	$0.38143/L	
2	1516.20.10	$0.38143/L	
3	1604.14.00	2.5%
From 1 January 2007: Free	
4	2203.00.31	$35.53/L of alcohol	
5	2203.00.39	$60.20/L of alcohol	
6	2203.00.61	$30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
7	2203.00.62	$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
8	2203.00.69	$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
9	2203.00.71	$6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
10	2203.00.72	$19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
11	2203.00.79	$25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
12	2204.10.23	$35.53/L of alcohol	
13	2204.10.29	$60.20/L of alcohol	
14	2204.10.83	$35.53/L of alcohol	
15	2204.10.89	$60.20/L of alcohol	
16	2204.21.30	$35.53/L of alcohol	
17	2204.21.90	$60.20/L of alcohol	
18	2204.29.30	$35.53/L of alcohol	
19	2204.29.90	$60.20/L of alcohol	
20	2205.10.30	$35.53/L of alcohol	
21	2205.10.90	$60.20/L of alcohol	
22	2205.90.30	$35.53/L of alcohol	
23	2205.90.90	$60.20/L of alcohol	
24	2206.00.52	$35.53/L of alcohol	
25	2206.00.59	$60.20/L of alcohol	
26	2206.00.62	$35.53/L of alcohol	
27	2206.00.69	$60.20/L of alcohol	
28	2206.00.74	$30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
29	2206.00.75	$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
30	2206.00.78	$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
31	2206.00.82	$6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
32	2206.00.83	$19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
33	2206.00.89	$25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
34	2206.00.92	$35.53/L of alcohol	
35	2206.00.99	$60.20/L of alcohol	
36	2207.10.00	$60.20/L of alcohol	
37	2207.20.10	$0.38143/L	
38	2208.20.10	$56.21/L of alcohol	
39	2208.20.90	$60.20/L of alcohol	
40	2208.30.00	$60.20/L of alcohol	
41	2208.40.00	$60.20/L of alcohol	
42	2208.50.00	$60.20/L of alcohol	
43	2208.60.00	$60.20/L of alcohol	
44	2208.70.00	$60.20/L of alcohol	
45	2208.90.20	$35.53/L of alcohol	
46	2208.90.90	$60.20/L of alcohol	
47	2401.20.00	$279.41/kg of tobacco content	
48	2401.30.00	$279.41/kg of tobacco content	
49	2402.10.20	$0.22353/stick	
50	2402.10.80	$279.41/kg of tobacco content	
51	2402.20.20	$0.22353/stick	
52	2402.20.80	$279.41/kg of tobacco content	
53	2403.10.30	$0.22353/stick	
54	2403.10.70	$279.41/kg of tobacco content	
55	2403.91.00	$279.41/kg of tobacco content	
56	2403.99.20	$2.27/kg	
57	2403.99.80	$279.41/kg of tobacco content	
58	2707.10.00	$0.38143/L	
59	2707.20.29	$0.38143/L	
60	2707.20.89	$0.38143/L	
61	2707.30.29	$0.38143/L	
62	2707.30.89	$0.38143/L	
63	2707.50.39	$0.38143/L	
64	2707.50.89	$0.38143/L	
65	2709.00.81	$0.07557/L	
66	2709.00.87	$0.38143/L	
67	2709.00.88	$0.40143/L	
68	2710.11.61	$0.03114/L	
69	2710.11.62	$0.40516/L	
70	2710.11.69	$0.38143/L	
71	2710.11.73	$0.07557/L	
72	2710.11.74	$0.07557/L	
73	2710.11.79	$0.38143/L	
74	2710.11.81	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
75	2710.11.82	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
76	2710.19.13	$0.07557/L	
77	2710.19.17	$0.38143/L	
78	2710.19.18	$0.40143/L	
79	2710.19.21	$0.38143/L	
80	2710.19.29	$0.40143/L	
81	2710.19.33	$0.07557/L	
82	2710.19.34	$0.07557/L	
83	2710.19.37	$0.38143/L	
84	2710.19.38	$0.40143/L	
85	2710.19.40	$0.03151/L	
86	2710.19.50	$0.07557/L	
87	2710.19.73	$0.07557/L	
88	2710.19.74	$0.07557/L	
89	2710.19.79	$0.38143/L	
90	2710.19.81	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
91	2710.19.82	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
92	2710.19.91	$0.05449/L	
93	2710.19.92	$0.05449/kg	
94	2710.91.13	$0.07557/L	
95	2710.91.17	$0.38143/L	
96	2710.91.18	$0.40143/L	
97	2710.91.21	$0.38143/L	
98	2710.91.29	$0.40143/L	
99	2710.91.33	$0.07557/L	
100	2710.91.34	$0.07557/L	
101	2710.91.37	$0.38143/L	
102	2710.91.38	$0.40143/L	
103	2710.91.40	$0.03151/L	
104	2710.91.50	$0.07557/L	
105	2710.91.61	$0.03114/L	
106	2710.91.62	$0.40516/L	
107	2710.91.69	$0.38143/L	
108	2710.91.73	$0.07557/L	
109	2710.91.74	$0.07557/L	
110	2710.91.79	$0.38143/L	
111	2710.91.81	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
112	2710.91.82	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
113	2710.91.91	$0.05449/L	
114	2710.91.92	$0.05449/kg	
115	2710.99.13	$0.07557/L	
116	2710.99.17	$0.38143/L	
117	2710.99.18	$0.40143/L	
118	2710.99.21	$0.38143/L	
119	2710.99.29	$0.40143/L	
120	2710.99.33	$0.07557/L	
121	2710.99.34	$0.07557/L	
122	2710.99.37	$0.38143/L	
123	2710.99.38	$0.40143/L	
124	2710.99.40	$0.03151/L	
125	2710.99.50	$0.07557/L	
126	2710.99.61	$0.03114/L	
127	2710.99.62	$0.40516/L	
128	2710.99.69	$0.38143/L	
129	2710.99.73	$0.07557/L	
130	2710.99.74	$0.07557/L	
131	2710.99.79	$0.38143/L	
132	2710.99.81	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
133	2710.99.82	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
134	2710.99.91	$0.05449/L	
135	2710.99.92	$0.05449/kg	
136	2902.20.90	$0.38143/L	
137	2902.30.90	$0.38143/L	
138	2902.41.90	$0.38143/L	
139	2902.42.90	$0.38143/L	
140	2902.43.90	$0.38143/L	
141	2902.44.90	$0.38143/L	
142	2902.50.00	5%
From 1 January 2008: Free	
143	2907.11.00	5%
From 1 January 2008: Free	
144	2909.41.00	5%
From 1 January 2008: Free	
145	2909.42.00	5%
From 1 January 2008: Free	
146	2909.43.00	5%
From 1 January 2008: Free	
147	2909.44.00	5%
From 1 January 2008: Free	
148	2909.49.00	5%
From 1 January 2008: Free	
149	2909.50.10	5%
From 1 January 2008: Free	
150	2909.60.10	5%
From 1 January 2008: Free	
151	2914.11.00	5%
From 1 January 2008: Free	
152	2922.13.00	5%
From 1 January 2008: Free	
153	3402.11.00	5%
From 1 January 2008: Free	
154	3402.12.00	5%
From 1 January 2008: Free	
155	3402.13.00	5%
From 1 January 2008: Free	
156	3402.19.00	5%
From 1 January 2008: Free	
157	3402.20.00	5%
From 1 January 2008: Free	
158	3402.90.00	5%
From 1 January 2008: Free	
159	3403.11.10	$0.05449/kg	
160	3403.11.90	$0.05449/L	
161	3403.19.10	$0.05449/kg	
162	3403.19.90	$0.05449/L	
163	3403.91.10	$0.05449/kg	
164	3403.91.90	$0.05449/L	
165	3403.99.10	$0.05449/kg	
166	3403.99.90	$0.05449/L	
167	3811.21.10	$0.05449/kg	
168	3811.21.90	$0.05449/L	
169	3817.00.19	$0.38143/L	
170	3819.00.00	$0.05449/L	
171	3824.90.21	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
172	3824.90.22	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
173	3825.30.20	5%
From 1 January 2010: Free	
174	3901.10.00	5%
From 1 January 2008: Free	
175	3901.20.00	5%
From 1 January 2008: Free	
176	3901.30.00	5%
From 1 January 2008: Free	
177	3901.90.00	5%
From 1 January 2008: Free	
178	3902.10.00	5%
From 1 January 2008: Free	
179	3902.30.00	5%
From 1 January 2008: Free	
180	3902.90.00	5%
From 1 January 2008: Free	
181	3903.11.00	5%
From 1 January 2008: Free	
182	3903.19.00	5%
From 1 January 2008: Free	
183	3903.20.00	5%
From 1 January 2008: Free	
184	3903.30.00	5%
From 1 January 2008: Free	
185	3903.90.00	5%
From 1 January 2008: Free	
186	3904.10.00	5%
From 1 January 2008: Free	
187	3904.21.00	5%
From 1 January 2008: Free	
188	3904.22.00	5%
From 1 January 2008: Free	
189	3904.30.00	5%
From 1 January 2008: Free	
190	3904.40.00	5%
From 1 January 2008: Free	
191	3904.50.00	5%
From 1 January 2008: Free	
192	3904.61.00	5%
From 1 January 2008: Free	
193	3904.69.00	5%
From 1 January 2008: Free	
194	3904.90.00	5%
From 1 January 2008: Free	
195	3905.12.00	5%
From 1 January 2008: Free	
196	3905.19.00	5%
From 1 January 2008: Free	
197	3905.21.00	5%
From 1 January 2008: Free	
198	3905.29.00	5%
From 1 January 2008: Free	
199	3905.30.00	5%
From 1 January 2008: Free	
200	3905.91.00	5%
From 1 January 2008: Free	
201	3905.99.00	5%
From 1 January 2008: Free	
202	3906.10.00	5%
From 1 January 2008: Free	
203	3906.90.00	5%
From 1 January 2008: Free	
204	3907.10.00	5%
From 1 January 2008: Free	
205	3907.20.00	5%
From 1 January 2008: Free	
206	3907.30.00	5%
From 1 January 2008: Free	
207	3907.40.00	5%
From 1 January 2008: Free	
208	3907.50.00	5%
From 1 January 2008: Free	
209	3907.60.00	5%
From 1 January 2008: Free	
210	3907.91.00	5%
From 1 January 2008: Free	
211	3907.99.10	5%
From 1 January 2008: Free	
212	3907.99.90	5%
From 1 January 2008: Free	
213	3909.10.00	5%
From 1 January 2008: Free	
214	3909.20.00	5%
From 1 January 2008: Free	
215	3909.30.00	5%
From 1 January 2008: Free	
216	3909.40.00	5%
From 1 January 2008: Free	
217	3909.50.10	5%
From 1 January 2008: Free	
218	3909.50.90	5%
From 1 January 2008: Free	
219	3917.21.10	5%
From 1 January 2010: Free	
220	3917.22.00	5%
From 1 January 2010: Free	
221	3917.23.00	5%
From 1 January 2010: Free	
222	3917.29.00	5%
From 1 January 2010: Free	
223	3917.31.10	5%
From 1 January 2010: Free	
224	3917.32.10	5%
From 1 January 2010: Free	
225	3917.33.10	5%
From 1 January 2010: Free	
226	3917.39.10	5%
From 1 January 2010: Free	
227	3920.43.00	5%
From 1 January 2008: Free	
228	3923.21.00	5%
From 1 January 2008: Free	
229	3923.29.00	5%
From 1 January 2008: Free	
230	3923.30.00	5%
From 1 January 2008: Free	
231	3923.40.00	5%
From 1 January 2008: Free	
232	3923.50.00	5%
From 1 January 2008: Free	
233	3923.90.00	5%
From 1 January 2008: Free	
234	3925.10.00	5%
From 1 January 2008: Free	
235	3926.20.29	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
236	4002.11.00	5%
From 1 January 2008: Free	
237	4011.10.00	5%
From 1 January 2010: Free	
238	4011.20.00	5%
From 1 January 2010: Free	
239	4012.11.00	5%
From 1 January 2010: Free	
240	4012.12.00	5%
From 1 January 2010: Free	
241	4012.13.00	5%
From 1 January 2010: Free	
242	4012.19.00	5%
From 1 January 2010: Free	
243	4012.20.00	5%
From 1 January 2010: Free	
244	4015.11.00	5%
From 1 January 2010: Free	
245	4015.19.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
246	4015.19.90	5%
From 1 January 2010: Free	
247	4015.90.10	5%
From 1 January 2010: Free	
248	4015.90.21	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
249	4015.90.29	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
250	4016.91.00	5%
From 1 January 2010: Free	
251	4203.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
252	4203.21.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
253	4203.29.10	5%
From 1 January 2010: Free	
254	4203.30.00	5%
From 1 January 2010: Free	
255	4203.40.10	5%
From 1 January 2010: Free	
256	4203.40.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
257	4204.00.00	5%
From 1 January 2010: Free	
258	4205.00.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
259	4303.10.00	5%
From 1 January 2010: Free	
260	4303.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
261	4304.00.10	5%
From 1 January 2010: Free	
262	4304.00.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
263	5007.90.10	5%
From 1 January 2010: Free	
264	5106.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
265	5106.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
266	5107.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
267	5107.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
268	5108.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
269	5108.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
270	5109.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
271	5109.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
272	5110.00.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
273	5111.11.00	5%
From 1 January 2010: Free	
274	5111.19.00	5%
From 1 January 2010: Free	
275	5111.20.00	5%
From 1 January 2010: Free	
276	5111.30.00	5%
From 1 January 2010: Free	
277	5111.90.00	5%
From 1 January 2010: Free	
278	5112.11.00	5%
From 1 January 2010: Free	
279	5112.19.00	5%
From 1 January 2010: Free	
280	5112.20.00	5%
From 1 January 2010: Free	
281	5112.30.00	5%
From 1 January 2010: Free	
282	5112.90.00	5%
From 1 January 2010: Free	
283	5113.00.00	5%
From 1 January 2010: Free	
284	5204.11.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
285	5204.19.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
286	5204.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
287	5205.11.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
288	5205.11.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
289	5205.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
290	5205.13.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
291	5205.14.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
292	5205.15.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
293	5205.21.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
294	5205.21.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
295	5205.22.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
296	5205.23.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
297	5205.24.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
298	5205.26.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
299	5205.27.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
300	5205.28.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
301	5205.31.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
302	5205.31.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
303	5205.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
304	5205.33.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
305	5205.34.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
306	5205.35.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
307	5205.41.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
308	5205.41.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
309	5205.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
310	5205.43.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
311	5205.44.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
312	5205.46.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
313	5205.47.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
314	5205.48.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
315	5206.11.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
316	5206.11.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
317	5206.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
318	5206.13.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
319	5206.14.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
320	5206.15.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
321	5206.21.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
322	5206.21.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
323	5206.22.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
324	5206.23.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
325	5206.24.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
326	5206.25.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
327	5206.31.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
328	5206.31.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
329	5206.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
330	5206.33.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
331	5206.34.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
332	5206.35.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
333	5206.41.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
334	5206.41.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
335	5206.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
336	5206.43.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
337	5206.44.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
338	5206.45.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
339	5207.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
340	5207.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
341	5208.11.00	5%
From 1 January 2010: Free	
342	5208.12.00	5%
From 1 January 2010: Free	
343	5208.13.00	5%
From 1 January 2010: Free	
344	5208.19.00	5%
From 1 January 2010: Free	
345	5208.21.00	5%
From 1 January 2010: Free	
346	5208.22.00	5%
From 1 January 2010: Free	
347	5208.23.00	5%
From 1 January 2010: Free	
348	5208.29.00	5%
From 1 January 2010: Free	
349	5208.31.00	5%
From 1 January 2010: Free	
350	5208.32.00	5%
From 1 January 2010: Free	
351	5208.33.00	5%
From 1 January 2010: Free	
352	5208.39.00	5%
From 1 January 2010: Free	
353	5208.41.00	5%
From 1 January 2010: Free	
354	5208.42.00	5%
From 1 January 2010: Free	
355	5208.43.00	5%
From 1 January 2010: Free	
356	5208.49.00	5%
From 1 January 2010: Free	
357	5208.51.00	5%
From 1 January 2010: Free	
358	5208.52.00	5%
From 1 January 2010: Free	
359	5208.53.00	5%
From 1 January 2010: Free	
360	5208.59.00	5%
From 1 January 2010: Free	
361	5209.11.00	5%
From 1 January 2010: Free	
362	5209.12.00	5%
From 1 January 2010: Free	
363	5209.19.00	5%
From 1 January 2010: Free	
364	5209.21.00	5%
From 1 January 2010: Free	
365	5209.22.00	5%
From 1 January 2010: Free	
366	5209.29.00	5%
From 1 January 2010: Free	
367	5209.31.00	5%
From 1 January 2010: Free	
368	5209.32.00	5%
From 1 January 2010: Free	
369	5209.39.00	5%
From 1 January 2010: Free	
370	5209.41.00	5%
From 1 January 2010: Free	
371	5209.42.00	5%
From 1 January 2010: Free	
372	5209.43.00	5%
From 1 January 2010: Free	
373	5209.49.00	5%
From 1 January 2010: Free	
374	5209.51.00	5%
From 1 January 2010: Free	
375	5209.52.00	5%
From 1 January 2010: Free	
376	5209.59.00	5%
From 1 January 2010: Free	
377	5210.11.00	5%
From 1 January 2010: Free	
378	5210.12.00	5%
From 1 January 2010: Free	
379	5210.19.00	5%
From 1 January 2010: Free	
380	5210.21.00	5%
From 1 January 2010: Free	
381	5210.22.00	5%
From 1 January 2010: Free	
382	5210.29.00	5%
From 1 January 2010: Free	
383	5210.31.00	5%
From 1 January 2010: Free	
384	5210.32.00	5%
From 1 January 2010: Free	
385	5210.39.00	5%
From 1 January 2010: Free	
386	5210.41.00	5%
From 1 January 2010: Free	
387	5210.42.00	5%
From 1 January 2010: Free	
388	5210.49.00	5%
From 1 January 2010: Free	
389	5210.51.00	5%
From 1 January 2010: Free	
390	5210.52.00	5%
From 1 January 2010: Free	
391	5210.59.00	5%
From 1 January 2010: Free	
392	5211.11.00	5%
From 1 January 2010: Free	
393	5211.12.00	5%
From 1 January 2010: Free	
394	5211.19.00	5%
From 1 January 2010: Free	
395	5211.21.00	5%
From 1 January 2010: Free	
396	5211.22.00	5%
From 1 January 2010: Free	
397	5211.29.00	5%
From 1 January 2010: Free	
398	5211.31.00	5%
From 1 January 2010: Free	
399	5211.32.00	5%
From 1 January 2010: Free	
400	5211.39.00	5%
From 1 January 2010: Free	
401	5211.41.00	5%
From 1 January 2010: Free	
402	5211.42.00	5%
From 1 January 2010: Free	
403	5211.43.00	5%
From 1 January 2010: Free	
404	5211.49.00	5%
From 1 January 2010: Free	
405	5211.51.00	5%
From 1 January 2010: Free	
406	5211.52.00	5%
From 1 January 2010: Free	
407	5211.59.00	5%
From 1 January 2010: Free	
408	5212.11.00	5%
From 1 January 2010: Free	
409	5212.12.00	5%
From 1 January 2010: Free	
410	5212.13.00	5%
From 1 January 2010: Free	
411	5212.14.00	5%
From 1 January 2010: Free	
412	5212.15.00	5%
From 1 January 2010: Free	
413	5212.21.00	5%
From 1 January 2010: Free	
414	5212.22.00	5%
From 1 January 2010: Free	
415	5212.23.00	5%
From 1 January 2010: Free	
416	5212.24.00	5%
From 1 January 2010: Free	
417	5212.25.00	5%
From 1 January 2010: Free	
418	5306.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
419	5307.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
420	5307.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
421	5401.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
422	5401.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
423	5402.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
424	5402.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
425	5402.33.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
426	5402.39.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
427	5402.41.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
428	5402.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
429	5402.43.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
430	5402.49.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
431	5402.51.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
432	5402.52.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
433	5402.59.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
434	5402.61.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
435	5402.62.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
436	5402.69.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
437	5403.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
438	5403.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
439	5403.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
440	5403.33.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
441	5403.39.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
442	5403.41.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
443	5403.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
444	5403.49.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
445	5404.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
446	5404.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
447	5405.00.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
448	5406.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
449	5406.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
450	5407.10.00	5%
From 1 January 2010: Free	
451	5407.20.00	5%
From 1 January 2010: Free	
452	5407.30.00	5%
From 1 January 2010: Free	
453	5407.41.00	5%
From 1 January 2010: Free	
454	5407.42.00	5%
From 1 January 2010: Free	
455	5407.43.00	5%
From 1 January 2010: Free	
456	5407.44.00	5%
From 1 January 2010: Free	
457	5407.51.00	5%
From 1 January 2010: Free	
458	5407.52.00	5%
From 1 January 2010: Free	
459	5407.53.00	5%
From 1 January 2010: Free	
460	5407.54.00	5%
From 1 January 2010: Free	
461	5407.61.00	5%
From 1 January 2010: Free	
462	5407.69.00	5%
From 1 January 2010: Free	
463	5407.71.00	5%
From 1 January 2010: Free	
464	5407.72.00	5%
From 1 January 2010: Free	
465	5407.73.00	5%
From 1 January 2010: Free	
466	5407.74.00	5%
From 1 January 2010: Free	
467	5407.81.00	5%
From 1 January 2010: Free	
468	5407.82.00	5%
From 1 January 2010: Free	
469	5407.83.00	5%
From 1 January 2010: Free	
470	5407.84.00	5%
From 1 January 2010: Free	
471	5407.91.00	5%
From 1 January 2010: Free	
472	5407.92.00	5%
From 1 January 2010: Free	
473	5407.93.00	5%
From 1 January 2010: Free	
474	5407.94.00	5%
From 1 January 2010: Free	
475	5408.10.00	5%
From 1 January 2010: Free	
476	5408.21.00	5%
From 1 January 2010: Free	
477	5408.22.00	5%
From 1 January 2010: Free	
478	5408.23.00	5%
From 1 January 2010: Free	
479	5408.24.00	5%
From 1 January 2010: Free	
480	5408.31.00	5%
From 1 January 2010: Free	
481	5408.32.00	5%
From 1 January 2010: Free	
482	5408.33.00	5%
From 1 January 2010: Free	
483	5408.34.00	5%
From 1 January 2010: Free	
484	5501.10.10	5%
From 1 January 2010: Free	
485	5501.20.10	5%
From 1 January 2010: Free	
486	5501.30.10	5%
From 1 January 2010: Free	
487	5501.90.10	5%
From 1 January 2010: Free	
488	5508.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
489	5508.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
490	5509.11.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
491	5509.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
492	5509.21.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
493	5509.22.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
494	5509.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
495	5509.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
496	5509.41.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
497	5509.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
498	5509.51.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
499	5509.52.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
500	5509.53.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
501	5509.59.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
502	5509.61.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
503	5509.62.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
504	5509.69.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
505	5509.91.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
506	5509.92.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
507	5509.99.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
508	5510.11.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
509	5510.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
510	5510.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
511	5510.30.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
512	5510.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
513	5511.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
514	5511.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
515	5511.30.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
516	5512.11.00	5%
From 1 January 2010: Free	
517	5512.19.00	5%
From 1 January 2010: Free	
518	5512.21.00	5%
From 1 January 2010: Free	
519	5512.29.00	5%
From 1 January 2010: Free	
520	5512.91.00	5%
From 1 January 2010: Free	
521	5512.99.00	5%
From 1 January 2010: Free	
522	5513.11.00	5%
From 1 January 2010: Free	
523	5513.12.00	5%
From 1 January 2010: Free	
524	5513.13.00	5%
From 1 January 2010: Free	
525	5513.19.00	5%
From 1 January 2010: Free	
526	5513.21.00	5%
From 1 January 2010: Free	
527	5513.22.00	5%
From 1 January 2010: Free	
528	5513.23.00	5%
From 1 January 2010: Free	
529	5513.29.00	5%
From 1 January 2010: Free	
530	5513.31.00	5%
From 1 January 2010: Free	
531	5513.32.00	5%
From 1 January 2010: Free	
532	5513.33.00	5%
From 1 January 2010: Free	
533	5513.39.00	5%
From 1 January 2010: Free	
534	5513.41.00	5%
From 1 January 2010: Free	
535	5513.42.00	5%
From 1 January 2010: Free	
536	5513.43.00	5%
From 1 January 2010: Free	
537	5513.49.00	5%
From 1 January 2010: Free	
538	5514.11.00	5%
From 1 January 2010: Free	
539	5514.12.00	5%
From 1 January 2010: Free	
540	5514.13.00	5%
From 1 January 2010: Free	
541	5514.19.00	5%
From 1 January 2010: Free	
542	5514.21.00	5%
From 1 January 2010: Free	
543	5514.22.00	5%
From 1 January 2010: Free	
544	5514.23.00	5%
From 1 January 2010: Free	
545	5514.29.00	5%
From 1 January 2010: Free	
546	5514.31.00	5%
From 1 January 2010: Free	
547	5514.32.00	5%
From 1 January 2010: Free	
548	5514.33.00	5%
From 1 January 2010: Free	
549	5514.39.00	5%
From 1 January 2010: Free	
550	5514.41.00	5%
From 1 January 2010: Free	
551	5514.42.00	5%
From 1 January 2010: Free	
552	5514.43.00	5%
From 1 January 2010: Free	
553	5514.49.00	5%
From 1 January 2010: Free	
554	5515.11.00	5%
From 1 January 2010: Free	
555	5515.12.00	5%
From 1 January 2010: Free	
556	5515.13.00	5%
From 1 January 2010: Free	
557	5515.19.00	5%
From 1 January 2010: Free	
558	5515.21.00	5%
From 1 January 2010: Free	
559	5515.22.00	5%
From 1 January 2010: Free	
560	5515.29.00	5%
From 1 January 2010: Free	
561	5515.91.00	5%
From 1 January 2010: Free	
562	5515.92.00	5%
From 1 January 2010: Free	
563	5515.99.00	5%
From 1 January 2010: Free	
564	5516.11.00	5%
From 1 January 2010: Free	
565	5516.12.00	5%
From 1 January 2010: Free	
566	5516.13.00	5%
From 1 January 2010: Free	
567	5516.14.00	5%
From 1 January 2010: Free	
568	5516.21.00	5%
From 1 January 2010: Free	
569	5516.22.00	5%
From 1 January 2010: Free	
570	5516.23.00	5%
From 1 January 2010: Free	
571	5516.24.00	5%
From 1 January 2010: Free	
572	5516.31.00	5%
From 1 January 2010: Free	
573	5516.32.00	5%
From 1 January 2010: Free	
574	5516.33.00	5%
From 1 January 2010: Free	
575	5516.34.00	5%
From 1 January 2010: Free	
576	5516.41.00	5%
From 1 January 2010: Free	
577	5516.42.00	5%
From 1 January 2010: Free	
578	5516.43.00	5%
From 1 January 2010: Free	
579	5516.44.00	5%
From 1 January 2010: Free	
580	5516.91.00	5%
From 1 January 2010: Free	
581	5516.92.00	5%
From 1 January 2010: Free	
582	5516.93.00	5%
From 1 January 2010: Free	
583	5516.94.00	5%
From 1 January 2010: Free	
584	5601.10.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
585	5602.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
586	5602.21.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
587	5602.29.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
588	5602.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
589	5603.11.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
590	5603.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
591	5603.13.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
592	5603.14.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
593	5603.91.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
594	5603.92.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
595	5603.93.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
596	5603.94.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
597	5604.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
598	5604.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
599	5604.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
600	5606.00.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
601	5607.10.00	5%
From 1 January 2010: Free	
602	5607.21.00	5%
From 1 January 2010: Free	
603	5607.29.00	5%
From 1 January 2010: Free	
604	5607.41.00	5%
From 1 January 2010: Free	
605	5607.49.00	5%
From 1 January 2010: Free	
606	5607.50.00	5%
From 1 January 2010: Free	
607	5609.00.00	5%
From 1 January 2010: Free	
608	5702.31.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
609	5702.32.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
610	5702.39.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
611	5702.39.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
612	5702.41.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
613	5702.42.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
614	5702.49.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
615	5702.49.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
616	5702.51.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
617	5702.52.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
618	5702.59.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
619	5702.91.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
620	5702.92.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
621	5702.99.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
622	5703.10.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
623	5703.20.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
624	5703.30.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
625	5703.90.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
626	5704.10.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
627	5704.10.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
628	5704.90.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
629	5704.90.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
630	5705.00.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
631	5705.00.30	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
632	5705.00.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
633	5801.10.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
634	5801.10.99	5%
From 1 January 2010: Free	
635	5801.21.00	5%
From 1 January 2010: Free	
636	5801.23.00	5%
From 1 January 2010: Free	
637	5801.24.00	5%
From 1 January 2010: Free	
638	5801.25.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
639	5801.25.90	5%
From 1 January 2010: Free	
640	5801.26.00	5%
From 1 January 2010: Free	
641	5801.31.00	5%
From 1 January 2010: Free	
642	5801.33.00	5%
From 1 January 2010: Free	
643	5801.34.00	5%
From 1 January 2010: Free	
644	5801.35.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
645	5801.35.90	5%
From 1 January 2010: Free	
646	5801.36.00	5%
From 1 January 2010: Free	
647	5801.90.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
648	5801.90.90	5%
From 1 January 2010: Free	
649	5802.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
650	5802.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
651	5802.20.00	5%
From 1 January 2010: Free	
652	5802.30.00	5%
From 1 January 2010: Free	
653	5803.90.10	5%
From 1 January 2010: Free	
654	5806.10.00	5%
From 1 January 2010: Free	
655	5806.20.00	5%
From 1 January 2010: Free	
656	5806.31.00	5%
From 1 January 2010: Free	
657	5806.32.00	5%
From 1 January 2010: Free	
658	5806.39.90	5%
From 1 January 2010: Free	
659	5807.10.00	5%
From 1 January 2010: Free	
660	5807.90.00	5%
From 1 January 2010: Free	
661	5808.10.00	5%
From 1 January 2010: Free	
662	5808.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
663	5810.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
664	5810.91.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
665	5810.92.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
666	5810.99.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
667	5811.00.00	5%
From 1 January 2010: Free	
668	5902.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
669	5902.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: 
.Free	
670	5903.10.10	5%
From 1 January 2010: Free	
671	5903.10.90	5%
From 1 January 2010: Free	
672	5903.20.10	5%
From 1 January 2010: Free	
673	5903.20.90	5%
From 1 January 2010: Free	
674	5903.90.10	5%
From 1 January 2010: Free	
675	5903.90.90	5%
From 1 January 2010: Free	
676	5904.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
677	5904.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
678	5905.00.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
679	5905.00.20	5%
From 1 January 2010: Free	
680	5905.00.30	5%
From 1 January 2010: Free	
681	5906.10.00	5%
From 1 January 2010: Free	
682	5906.91.90	5%
From 1 January 2010: Free	
683	5906.99.00	5%
From 1 January 2010: Free	
684	5907.00.00	5%
From 1 January 2010: Free	
685	5908.00.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
686	5909.00.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
687	5910.00.00	5%
From 1 January 2010: Free	
688	5911.20.00	5%
From 1 January 2010: Free	
689	5911.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
690	5911.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
691	5911.40.00	5%
From 1 January 2010: Free	
692	5911.90.10	5%
From 1 January 2010: Free	
693	5911.90.90	5%
From 1 January 2010: Free	
694	6001.10.00	5%
From 1 January 2010: Free	
695	6001.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
696	6001.22.00	5%
From 1 January 2010: Free	
697	6001.29.00	5%
From 1 January 2010: Free	
698	6001.91.00	5%
From 1 January 2010: Free	
699	6001.92.00	5%
From 1 January 2010: Free	
700	6001.99.00	5%
From 1 January 2010: Free	
701	6002.40.00	5%
From 1 January 2010: Free	
702	6002.90.00	5%
From 1 January 2010: Free	
703	6003.10.00	5%
From 1 January 2010: Free	
704	6003.20.00	5%
From 1 January 2010: Free	
705	6003.30.00	5%
From 1 January 2010: Free	
706	6003.40.00	5%
From 1 January 2010: Free	
707	6003.90.00	5%
From 1 January 2010: Free	
708	6004.10.00	5%
From 1 January 2010: Free	
709	6004.90.00	5%
From 1 January 2010: Free	
710	6005.10.00	5%
From 1 January 2010: Free	
711	6005.21.00	5%
From 1 January 2010: Free	
712	6005.22.00	5%
From 1 January 2010: Free	
713	6005.23.00	5%
From 1 January 2010: Free	
714	6005.24.00	5%
From 1 January 2010: Free	
715	6005.31.00	5%
From 1 January 2010: Free	
716	6005.32.00	5%
From 1 January 2010: Free	
717	6005.33.00	5%
From 1 January 2010: Free	
718	6005.34.00	5%
From 1 January 2010: Free	
719	6005.41.00	5%
From 1 January 2010: Free	
720	6005.42.00	5%
From 1 January 2010: Free	
721	6005.43.00	5%
From 1 January 2010: Free	
722	6005.44.00	5%
From 1 January 2010: Free	
723	6005.90.00	5%
From 1 January 2010: Free	
724	6006.10.00	5%
From 1 January 2010: Free	
725	6006.21.00	5%
From 1 January 2010: Free	
726	6006.22.00	5%
From 1 January 2010: Free	
727	6006.23.00	5%
From 1 January 2010: Free	
728	6006.24.00	5%
From 1 January 2010: Free	
729	6006.31.00	5%
From 1 January 2010: Free	
730	6006.32.00	5%
From 1 January 2010: Free	
731	6006.33.00	5%
From 1 January 2010: Free	
732	6006.34.00	5%
From 1 January 2010: Free	
733	6006.41.00	5%
From 1 January 2010: Free	
734	6006.42.00	5%
From 1 January 2010: Free	
735	6006.43.00	5%
From 1 January 2010: Free	
736	6006.44.00	5%
From 1 January 2010: Free	
737	6006.90.00	5%
From 1 January 2010: Free	
738	6101.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
739	6101.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
740	6101.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
741	6101.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
742	6102.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
743	6102.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
744	6102.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
745	6102.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
746	6103.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
747	6103.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
748	6103.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
749	6103.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
750	6103.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
751	6103.23.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
752	6103.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
753	6103.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
754	6103.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
755	6103.33.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
756	6103.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
757	6103.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
758	6103.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
759	6103.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
760	6103.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
761	6104.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
762	6104.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
763	6104.13.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
764	6104.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
765	6104.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
766	6104.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
767	6104.23.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
768	6104.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
769	6104.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
770	6104.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
771	6104.33.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
772	6104.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
773	6104.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
774	6104.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
775	6104.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
776	6104.44.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
777	6104.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
778	6104.51.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
779	6104.52.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
780	6104.53.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
781	6104.59.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
782	6104.61.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
783	6104.62.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
784	6104.63.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
785	6104.69.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
786	6105.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
787	6105.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
788	6105.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
789	6106.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
790	6106.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
791	6106.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
792	6107.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
793	6107.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
794	6107.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
795	6107.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
796	6107.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
797	6107.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
798	6107.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
799	6107.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
800	6107.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
801	6108.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
802	6108.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
803	6108.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
804	6108.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
805	6108.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
806	6108.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
807	6108.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
808	6108.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
809	6108.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
810	6108.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
811	6108.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
812	6109.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
813	6109.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
814	6110.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
815	6110.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
816	6110.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
817	6110.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
818	6110.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
819	6110.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
820	6111.10.10	5%
From 1 January 2010: Free	
821	6111.10.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
822	6111.20.10	5%
From 1 January 2010: Free	
823	6111.20.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
824	6111.30.10	5%
From 1 January 2010: Free	
825	6111.30.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
826	6111.90.10	5%
From 1 January 2010: Free	
827	6111.90.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
828	6112.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
829	6112.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
830	6112.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
831	6112.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
832	6112.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
833	6112.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
834	6112.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
835	6112.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
836	6113.00.11	5%
From 1 January 2010: Free	
837	6113.00.19	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
838	6113.00.20	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
839	6113.00.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
840	6114.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
841	6114.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
842	6114.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
843	6114.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
844	6115.11.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
845	6115.11.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
846	6115.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
847	6115.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
848	6115.20.00	5%
From 1 January 2010: Free	
849	6115.91.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
850	6115.91.90	5%
From 1 January 2010: Free	
851	6115.92.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
852	6115.92.90	5%
From 1 January 2010: Free	
853	6115.93.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
854	6115.93.90	5%
From 1 January 2010: Free	
855	6115.99.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
856	6115.99.90	5%
From 1 January 2010: Free	
857	6117.20.00	5%
From 1 January 2010: Free	
858	6117.90.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
859	6117.90.20	5%
From 1 January 2010: Free	
860	6117.90.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
861	6201.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
862	6201.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
863	6201.13.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
864	6201.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
865	6201.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
866	6201.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
867	6201.93.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
868	6201.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
869	6202.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
870	6202.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
871	6202.13.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
872	6202.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
873	6202.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
874	6202.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
875	6202.93.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
876	6202.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
877	6203.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
878	6203.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
879	6203.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
880	6203.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
881	6203.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
882	6203.23.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
883	6203.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
884	6203.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
885	6203.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
886	6203.33.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
887	6203.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
888	6203.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
889	6203.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
890	6203.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
891	6203.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
892	6204.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
893	6204.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
894	6204.13.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
895	6204.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
896	6204.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
897	6204.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
898	6204.23.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
899	6204.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
900	6204.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
901	6204.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
902	6204.33.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
903	6204.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
904	6204.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
905	6204.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
906	6204.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
907	6204.44.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
908	6204.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
909	6204.51.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
910	6204.52.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
911	6204.53.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
912	6204.59.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
913	6204.61.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
914	6204.62.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
915	6204.63.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
916	6204.69.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
917	6205.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
918	6205.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
919	6205.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
920	6205.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
921	6206.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
922	6206.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
923	6206.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
924	6206.40.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
925	6206.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
926	6207.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
927	6207.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
928	6207.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
929	6207.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
930	6207.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
931	6207.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
932	6207.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
933	6207.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
934	6208.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
935	6208.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
936	6208.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
937	6208.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
938	6208.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
939	6208.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
940	6208.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
941	6208.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
942	6209.10.10	5%
From 1 January 2010: Free	
943	6209.10.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
944	6209.20.10	5%
From 1 January 2010: Free	
945	6209.20.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
946	6209.30.10	5%
From 1 January 2010: Free	
947	6209.30.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
948	6209.90.10	5%
From 1 January 2010: Free	
949	6209.90.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
950	6210.10.10	5%
From 1 January 2010: Free	
951	6210.10.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
952	6210.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
953	6210.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
954	6210.40.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
955	6210.40.20	5%
From 1 January 2010: Free	
956	6210.40.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
957	6210.50.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
958	6210.50.20	5%
From 1 January 2010: Free	
959	6210.50.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
960	6211.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
961	6211.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
962	6211.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
963	6211.31.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
964	6211.32.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
965	6211.33.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
966	6211.39.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
967	6211.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
968	6211.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
969	6211.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
970	6211.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
971	6212.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
972	6212.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
973	6212.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
974	6212.90.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
975	6212.90.90	5%
From 1 January 2010: Free	
976	6213.10.00	5%
From 1 January 2010: Free	
977	6213.20.00	5%
From 1 January 2010: Free	
978	6213.90.00	5%
From 1 January 2010: Free	
979	6215.10.00	5%
From 1 January 2010: Free	
980	6215.20.00	5%
From 1 January 2010: Free	
981	6215.90.00	5%
From 1 January 2010: Free	
982	6217.10.10	5%
From 1 January 2010: Free	
983	6217.90.10	5%
From 1 January 2010: Free	
984	6217.90.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
985	6301.10.00	5%
From 1 January 2010: Free	
986	6301.20.00	5%
From 1 January 2010: Free	
987	6301.30.90	5%
From 1 January 2010: Free	
988	6301.40.00	5%
From 1 January 2010: Free	
989	6301.90.90	5%
From 1 January 2010: Free	
990	6302.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
991	6302.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
992	6302.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
993	6302.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
994	6302.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
995	6302.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
996	6302.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
997	6302.40.00	5%
From 1 January 2010: Free	
998	6302.51.90	5%
From 1 January 2010: Free	
999	6302.52.00	5%
From 1 January 2010: Free	
1000	6302.53.00	5%
From 1 January 2010: Free	
1001	6302.59.00	5%
From 1 January 2010: Free	
1002	6302.60.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1003	6302.91.20	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1004	6302.91.90	5%
From 1 January 2010: Free	
1005	6302.92.90	5%
From 1 January 2010: Free	
1006	6302.93.00	5%
From 1 January 2010: Free	
1007	6302.99.00	5%
From 1 January 2010: Free	
1008	6303.11.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1009	6303.11.90	5%
From 1 January 2010: Free	
1010	6303.12.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1011	6303.12.90	5%
From 1 January 2010: Free	
1012	6303.19.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1013	6303.19.90	5%
From 1 January 2010: Free	
1014	6303.91.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1015	6303.91.90	5%
From 1 January 2010: Free	
1016	6303.92.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1017	6303.92.90	5%
From 1 January 2010: Free	
1018	6303.99.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1019	6303.99.90	5%
From 1 January 2010: Free	
1020	6304.11.00	5%
From 1 January 2010: Free	
1021	6304.19.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1022	6304.19.90	5%
From 1 January 2010: Free	
1023	6304.91.00	5%
From 1 January 2010: Free	
1024	6304.92.00	5%
From 1 January 2010: Free	
1025	6304.93.00	5%
From 1 January 2010: Free	
1026	6304.99.00	5%
From 1 January 2010: Free	
1027	6305.32.00	5%
From 1 January 2010: Free	
1028	6305.33.90	5%
From 1 January 2010: Free	
1029	6305.39.90	5%
From 1 January 2010: Free	
1030	6306.11.00	5%
From 1 January 2010: Free	
1031	6306.12.00	5%
From 1 January 2010: Free	
1032	6306.19.00	5%
From 1 January 2010: Free	
1033	6306.21.00	5%
From 1 January 2010: Free	
1034	6306.22.00	5%
From 1 January 2010: Free	
1035	6306.29.00	5%
From 1 January 2010: Free	
1036	6306.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1037	6306.39.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1038	6306.41.00	5%
From 1 January 2010: Free	
1039	6306.49.00	5%
From 1 January 2010: Free	
1040	6306.91.00	5%
From 1 January 2010: Free	
1041	6306.99.00	5%
From 1 January 2010: Free	
1042	6307.10.10	5%
From 1 January 2010: Free	
1043	6307.10.20	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1044	6307.10.30	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1045	6307.10.90	5%
From 1 January 2010: Free	
1046	6307.20.00	5%
From 1 January 2010: Free	
1047	6307.90.10	5%
From 1 January 2010: Free	
1048	6307.90.21	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1049	6307.90.29	5%
From 1 January 2010: Free	
1050	6307.90.30	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1051	6307.90.40	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1052	6307.90.91	5%
From 1 January 2010: Free	
1053	6307.90.99	5%
From 1 January 2010: Free	
1054	6401.10.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1055	6401.91.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1056	6401.92.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1057	6401.99.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1058	6402.19.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1059	6402.20.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1060	6402.30.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1061	6402.91.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1062	6402.99.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1063	6403.19.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1064	6403.30.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1065	6403.40.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1066	6403.51.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1067	6403.59.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1068	6403.91.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1069	6403.99.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1070	6404.11.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1071	6404.19.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1072	6404.20.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1073	6405.10.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1074	6405.20.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1075	6405.90.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1076	6406.20.00	4%
From 1 January 2009: Free	
1077	6406.99.99	4%
From 1 January 2009: Free	
1078	6501.00.00	5%
From 1 January 2010: Free	
1079	6503.00.00	5%
From 1 January 2010: Free	
1080	6505.90.10	5%
From 1 January 2010: Free	
1081	6506.91.10	5%
From 1 January 2010: Free	
1082	6506.99.10	5%
From 1 January 2010: Free	
1083	7007.11.11	5%
From 1 January 2010: Free	
1084	7007.21.11	5%
From 1 January 2010: Free	
1085	7009.10.10	5%
From 1 January 2010: Free	
1086	7217.10.00	4%
From 1 January 2010: Free	
1087	7217.20.00	4%
From 1 January 2010: Free	
1088	7217.30.00	4%
From 1 January 2010: Free	
1089	7217.90.00	4%
From 1 January 2010: Free	
1090	7301.20.00	4%
From 1 January 2010: Free	
1091	7306.30.00	4%
From 1 January 2010: Free	
1092	7306.40.00	4%
From 1 January 2010: Free	
1093	7306.60.00	4%
From 1 January 2010: Free	
1094	7318.15.00	5%
From 1 January 2010: Free	
1095	7320.10.00	5%
From 1 January 2010: Free	
1096	7320.20.00	5%
From 1 January 2010: Free	
1097	7320.90.00	5%
From 1 January 2010: Free	
1098	7322.11.00	5%
From 1 January 2010: Free	
1099	8301.20.00	5%
From 1 January 2010: Free	
1100	8302.10.00	5%
From 1 January 2010: Free	
1101	8302.30.00	5%
From 1 January 2010: Free	
1102	8407.33.10	5%
From 1 January 2010: Free	
1103	8407.34.10	5%
From 1 January 2010: Free	
1104	8407.90.10	5%
From 1 January 2010: Free	
1105	8408.20.10	5%
From 1 January 2010: Free	
1106	8409.91.10	5%
From 1 January 2010: Free	
1107	8409.99.10	5%
From 1 January 2010: Free	
1108	8413.30.90	5%
From 1 January 2010: Free	
1109	8415.20.00	5%
From 1 January 2010: Free	
1110	8415.90.00	5%
From 1 January 2010: Free	
1111	8424.89.10	5%
From 1 January 2010: Free	
1112	8424.90.90	5%
From 1 January 2010: Free	
1113	8425.42.00	5%
From 1 January 2010: Free	
1114	8425.49.00	5%
From 1 January 2010: Free	
1115	8481.30.00	5%
From 1 January 2010: Free	
1116	8482.99.10	5%
From 1 January 2010: Free	
1117	8483.10.91	5%
From 1 January 2010: Free	
1118	8483.20.00	5%
From 1 January 2010: Free	
1119	8483.30.10	5%
From 1 January 2010: Free	
1120	8483.40.11	5%
From 1 January 2010: Free	
1121	8483.40.90	5%
From 1 January 2010: Free	
1122	8483.50.11	5%
From 1 January 2010: Free	
1123	8483.50.90	5%
From 1 January 2010: Free	
1124	8483.60.10	5%
From 1 January 2010: Free	
1125	8483.90.00	5%
From 1 January 2010: Free	
1126	8484.10.10	5%
From 1 January 2010: Free	
1127	8484.90.10	5%
From 1 January 2010: Free	
1128	8507.10.10	5%
From 1 January 2010: Free	
1129	8511.10.00	5%
From 1 January 2010: Free	
1130	8511.30.00	5%
From 1 January 2010: Free	
1131	8511.40.10	5%
From 1 January 2010: Free	
1132	8511.50.10	5%
From 1 January 2010: Free	
1133	8511.80.00	5%
From 1 January 2010: Free	
1134	8511.90.00	5%
From 1 January 2010: Free	
1135	8512.20.00	5%
From 1 January 2010: Free	
1136	8512.30.00	5%
From 1 January 2010: Free	
1137	8512.40.00	5%
From 1 January 2010: Free	
1138	8512.90.10	5%
From 1 January 2010: Free	
1139	8519.92.00	5%
From 1 January 2010: Free	
1140	8519.93.00	5%
From 1 January 2010: Free	
1141	8519.99.00	5%
From 1 January 2010: Free	
1142	8527.21.00	5%
From 1 January 2010: Free	
1143	8527.29.00	5%
From 1 January 2010: Free	
1144	8531.10.91	5%
From 1 January 2010: Free	
1145	8536.50.93	5%
From 1 January 2010: Free	
1146	8539.10.90	5%
From 1 January 2010: Free	
1147	8544.30.00	5%
From 1 January 2010: Free	
1148	8707.90.10	5%
From 1 January 2010: Free	
1149	8708.10.10	5%
From 1 January 2010: Free	
1150	8708.21.10	5%
From 1 January 2010: Free	
1151	8708.29.91	5%
From 1 January 2010: Free	
1152	8708.31.91	5%
From 1 January 2010: Free	
1153	8708.39.91	5%
From 1 January 2010: Free	
1154	8708.40.30	5%
From 1 January 2010: Free	
1155	8708.40.91	5%
From 1 January 2010: Free	
1156	8708.50.30	5%
From 1 January 2010: Free	
1157	8708.50.91	5%
From 1 January 2010: Free	
1158	8708.60.91	5%
From 1 January 2010: Free	
1159	8708.70.91	5%
From 1 January 2010: Free	
1160	8708.80.91	5%
From 1 January 2010: Free	
1161	8708.91.91	5%
From 1 January 2010: Free	
1162	8708.92.91	5%
From 1 January 2010: Free	
1163	8708.93.30	5%
From 1 January 2010: Free	
1164	8708.93.91	5%
From 1 January 2010: Free	
1165	8708.94.91	5%
From 1 January 2010: Free	
1166	8708.99.30	5%
From 1 January 2010: Free	
1167	8708.99.91	5%
From 1 January 2010: Free	
1168	9021.10.20	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1169	9021.10.30	5%
From 1 January 2010: Free	
1170	9021.10.41	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1171	9021.10.49	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1172	9029.10.20	5%
From 1 January 2010: Free	
1173	9029.20.10	5%
From 1 January 2010: Free	
1174	9029.90.10	5%
From 1 January 2010: Free	
1175	9032.89.11	5%
From 1 January 2010: Free	
1176	9113.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1177	9401.20.00	5%
From 1 January 2010: Free	
1178	9404.30.00	5%
From 1 January 2010: Free	
1179	9404.90.00	5%
From 1 January 2010: Free	
40  User’s Guide
Repeal the User’s Guide, substitute:
USER’S GUIDE
		This Guide aims to give a general overview of the operation and organisation of this Act.
The operation of the Act
		The Act imposes Customs duty on goods imported into Australia.
		To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia’s international obligations as a party to the World Trade Organization Agreement.
Note:	The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department’s 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 and the rate of duty for Thai originating goods is determined under Schedule 6.
		Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3, 5 or 6.
		Rates of duty under Schedules 3, 5 and 6, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.
The organisation of the Act
		The Act consists of 3 Parts and 6 Schedules.
		Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.
		Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.
		Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.
		Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.
		Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.
		Schedule 3 sets out the Principal Tariff.
		Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.
		Schedule 5 sets out the rate of duty for US originating goods.
		Schedule 6 sets out the rate of duty for Thai originating goods.

Schedule 2—Amendments commencing before the US Free Trade Agreement legislation commences
Part 1—Customs Tariff amendments
Customs Tariff Act 1995
1  Subsection 3(1) (at the end of the definition of rate column)
Add:
	; or (d)	the third column of the table in Schedule 6.
2  Subsection 9(1)
Omit “Schedule 3 or 4”, substitute “Schedule 3, 4 or 6”.
3  After paragraph 11(1)(b)
Insert:
	or (bb)	the third column of an item in the table in Schedule 6 that applies to goods;
4  After paragraph 11(1)(d)
Insert:
	or (f)	the third column of that item in the table in Schedule 6;
5  After paragraph 11(2)(b)
Insert:
	or (bb)	the third column of an item in the table in Schedule 6 that applies to goods;
6  After section 13
Insert:
13B  When goods are Thai originating goods
		For the purposes of this Act, goods are Thai originating goods if, and only if, they are Thai originating goods under Division 1D of Part VIII of the Customs Act 1901.
7  Paragraph 16(a)
Repeal the paragraph, substitute:
	(a)	if the goods:
	(i)	are not the produce or manufacture of a Preference Country; and
	(iii)	are not Thai originating goods;
		by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;
8  At the end of paragraph 16(g)
Add:
Note:	See also subsection (3).
9  At the end of section 16
Add:
	; (l)	subject to section 16A, if the goods are Thai originating goods:
	(i)	if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 6—by reference to the rate of duty set out in column 3 of that item; or
	(ii)	otherwise—Free.
Goods from Thailand
	(3)	Subject to section 16A, if the goods:
	(a)	are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and
	(b)	are Thai originating goods under Division 1D of that Part;
the duty in respect of the goods must be worked out under paragraph (1)(l) (and not under paragraph (1)(g)).
10  After section 16
Insert:
16A  Special safeguards for Thai originating goods
	(1)	If the Agricultural Minister is satisfied that the quantity of safeguard goods imported into Australia during a calendar year specified in column 3 of an item of the following table exceeds:
	(a)	the quantity specified in that column for that year in relation to the goods; or
	(b)	if the regulations specify another quantity for that year in relation to the goods—the other quantity;
the Agricultural Minister may, by legislative instrument, make a notice in relation to the goods. The Agricultural Minister must publish the notice in the Gazette.

Safeguard goods	
Column 1
Item	Column 2
Subheading in Schedule 3	Column 3
Quantity	
1	1604.14.00	2005:	21,366,277 kilograms
2006:	22,434,591 kilograms
2007:	23,556,320 kilograms
2008:	24,734,136 kilograms	
2	2008.20.00	2005:	6,083,197 litres for goods that are canned 2,137,189 kilograms for goods that are not canned
2006:	6,387,357 litres for goods that are canned 2,244,048 kilograms for goods that are not canned
2007:	6,706,725 litres for goods that are canned 2,356,251 kilograms for goods that are not canned
2008:	7,042,061 litres for goods that are canned 2,474,063 kilograms for goods that are not canned	
3	2009.41.00 or 2009.49.00	2005:	2,080,116 litres
2006:	2,184,122 litres
2007:	2,293,328 litres
2008:	2,407,994 litres	
	(2)	In applying subsection (1) to item 3 of the table, the quantity applicable for a calendar year applies to the sum of the quantities of the following goods imported in that year:
	(a)	Thai originating goods classified to subheading 2009.41.00;
	(b)	Thai originating goods classified to subheading 2009.49.00.
Example:	In 2005 the quantity applicable under item 3 of the table is 2,080,116 litres.
On 1 August 2005, 1,500,000 litres of Thai originating goods classified to subheading 2009.41.00 have been imported into Australia and 580,117 litres of Thai originating goods classified to subheading 2009.49.00 have been imported into Australia.
On 1 August 2005 the quantity is exceeded and the Agricultural Minister may publish a notice covering both kinds of goods.
Content of notice
	(3)	The notice must specify:
	(a)	the safeguard goods; and
	(b)	that the quantity of the goods imported into Australia during the applicable calendar year exceeds the quantity applicable for that year.
The notice may contain any other information that the Agricultural Minister considers appropriate.
	(4)	A notice under this section may specify one or more safeguard goods.
Duty rates
	(5)	Despite subsection 12(2) of the Legislative Instruments Act 2003, if:
	(a)	the Agricultural Minister publishes a notice under this section; and
	(b)	any safeguard goods specified in the notice are imported into Australia during the period beginning on the day after the publication day and ending on 31 December of the calendar year concerned;
then the duty in respect of the goods must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified (and not under paragraph 16(1)(l) of this Act).
	(6)	Subsection (5) does not apply to goods exported from Thailand on or before the publication day under a contract entered into on or before the publication day. However, the quantity of those goods must be counted towards the quantity applicable for the next calendar year in relation to goods of that kind.
Definitions
	(7)	In this section:
Agricultural Minister means the Minister administering the Primary Industries (Excise) Levies Act 1999.
safeguard goods means Thai originating goods that:
	(a)	are classified to a subheading in Schedule 3 that is specified in column 2 of item 1 or 3 of the table in this section; or
	(b)	are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are canned; or
	(c)	are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are not canned.
11  Subsection 18(1)
Repeal the subsection, substitute:
	(1)	Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:
	(a)	under the tariff classification in Schedule 3 that applies to the goods; or
	(c)	under an item in the table in Schedule 6 that applies to the goods.
12  Paragraph 18(2)(a)
Repeal the paragraph, substitute:
	(a)	if the goods:
	(i)	are not the produce or manufacture of a Preference Country; and
	(iii)	are not Thai originating goods;
		by reference to the general rate set out in the third column of that item;
13  At the end of paragraph 18(2)(g)
Add:
Note:	See also subsections (3) and (4).
14  At the end of subsection 18(2)
Add:
	; (l)	if the goods are Thai originating goods:
	(i)	if a rate of duty that applies in relation to Thailand is set out in the third column of that item—by reference to that rate of duty; or
	(ii)	otherwise—Free.
15  At the end of section 18
Add:
Goods from Thailand
	(3)	If the goods:
	(a)	are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and
	(b)	are Thai originating goods under Division 1D of that Part;
the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(l) (and not under paragraph (2)(g)).
	(4)	If:
	(a)	the goods are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and
	(b)	the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(g); and
	(c)	“DCS” and “TH” are specified in relation to a rate of duty set out in the third column of that item;
then, despite subsection 14(2), the amount of duty payable in respect of the goods under that item must be worked out by reference to that rate of duty.
16  Subsection 19(1)
Omit “set out in the rate column of the subheading in Schedule 3 appearing in column 1 opposite that excise item are increased by the same amount on and from that day.”, substitute:
set out in:
	(a)	the rate column of the subheading in Schedule 3 appearing in column 1 of the Table below, opposite that excise item; and
	(c)	the rate column of an item in the table in Schedule 6 that relates to a subheading in Schedule 3:
	(i)	that is specified in column 2 of that item in the table in Schedule 6; and
	(ii)	that appears in column 1 of the Table below, opposite that excise item;
are increased by the same amount on and from that day.
17  Before section 21
Insert:
20A  Regulations
		The 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.
18  Schedule 4 (item 17A, column 3)
After “SG”, insert “/TH”.
19  Schedule 4 (item 19, column 3)
After “DC”, insert “/TH”.
20  Schedule 4 (item 20A, column 2)
After “Schedule 3”, insert “or 6”.
21  Schedule 4 (item 20A, column 3)
After “SG”, insert “/TH”.
22  Schedule 4 (item 20B, column 2)
After “Schedule 3”, insert “or 6”.
23  Schedule 4 (item 20B, column 3)
After “SG”, insert “/TH”.
24  Schedule 4 (item 34, column 3)
After “SG”, insert “/TH”.
25  Schedule 4 (item 41E, column 3)
After “SG”, insert “/TH”.
26  At the end of the last rate of duty in column 3 of item 44 in Schedule 4
Add:
		TH:
The difference between the rate of duty set out in the third column of an item in the table in Schedule 6 that relates to the subheading so specified and the rate of duty for the excise item specified in column 2 of the Table below opposite to that subheading, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921	
27  At the end of the last rate of duty in column 3 of item 47 in Schedule 4
Add:
		TH:3%	
28  At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4
Add:
		TH:3%	
29  At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4
Add:
		TH:3%, and $0.05449/L	
30  At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4
Add:
		TH:3%	
31  At the end of the last rate of duty in column 3 of item 53C in Schedule 4
Add:
		TH:5%	
32  The rates of duty in column 3 of item 59 in Schedule 4
Repeal the rates of duty, substitute:
		15%
FI:10%
DC:10%
CA:7.5%	
	From 1 January 2005	10%
TH:10%
FI:5%
DC:5%
CA:2.5%	
	From 1 January 2010	5%
TH:5%
CA:Free	
33  Schedule 4 (item 61, column 3)
After “SG”, insert “/TH”.
34  Schedule 4 (item 70, column 3)
After “SG”, insert “/TH”.
35  At the end of the last rate of duty in column 3 of item 72B in Schedule 4
Add:
		TH:5%	
36  Schedule 4 (item 73, column 3)
Before “: An”, insert “/TH”.
37  At the end of the Act
Add:
Schedule 6—Thai originating goods
Note:	See sections 15 and 16.

Thai originating goods	
Column 1
Item	Column 2
Heading or subheading in Schedule 3	Column 3
Rate	
1	1516.10.10	$0.38143/L	
2	1516.20.10	$0.38143/L	
3	1604.14.00	2.5%
From 1 January 2007: Free	
4	2203.00.31	$35.53/L of alcohol	
5	2203.00.39	$60.20/L of alcohol	
6	2203.00.61	$30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
7	2203.00.62	$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
8	2203.00.69	$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
9	2203.00.71	$6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
10	2203.00.72	$19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
11	2203.00.79	$25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
12	2204.10.23	$35.53/L of alcohol	
13	2204.10.29	$60.20/L of alcohol	
14	2204.10.83	$35.53/L of alcohol	
15	2204.10.89	$60.20/L of alcohol	
16	2204.21.30	$35.53/L of alcohol	
17	2204.21.90	$60.20/L of alcohol	
18	2204.29.30	$35.53/L of alcohol	
19	2204.29.90	$60.20/L of alcohol	
20	2205.10.30	$35.53/L of alcohol	
21	2205.10.90	$60.20/L of alcohol	
22	2205.90.30	$35.53/L of alcohol	
23	2205.90.90	$60.20/L of alcohol	
24	2206.00.52	$35.53/L of alcohol	
25	2206.00.59	$60.20/L of alcohol	
26	2206.00.62	$35.53/L of alcohol	
27	2206.00.69	$60.20/L of alcohol	
28	2206.00.74	$30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
29	2206.00.75	$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
30	2206.00.78	$35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
31	2206.00.82	$6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
32	2206.00.83	$19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
33	2206.00.89	$25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15	
34	2206.00.92	$35.53/L of alcohol	
35	2206.00.99	$60.20/L of alcohol	
36	2207.10.00	$60.20/L of alcohol	
37	2207.20.10	$0.38143/L	
38	2208.20.10	$56.21/L of alcohol	
39	2208.20.90	$60.20/L of alcohol	
40	2208.30.00	$60.20/L of alcohol	
41	2208.40.00	$60.20/L of alcohol	
42	2208.50.00	$60.20/L of alcohol	
43	2208.60.00	$60.20/L of alcohol	
44	2208.70.00	$60.20/L of alcohol	
45	2208.90.20	$35.53/L of alcohol	
46	2208.90.90	$60.20/L of alcohol	
47	2401.20.00	$279.41/kg of tobacco content	
48	2401.30.00	$279.41/kg of tobacco content	
49	2402.10.20	$0.22353/stick	
50	2402.10.80	$279.41/kg of tobacco content	
51	2402.20.20	$0.22353/stick	
52	2402.20.80	$279.41/kg of tobacco content	
53	2403.10.30	$0.22353/stick	
54	2403.10.70	$279.41/kg of tobacco content	
55	2403.91.00	$279.41/kg of tobacco content	
56	2403.99.20	$2.27/kg	
57	2403.99.80	$279.41/kg of tobacco content	
58	2707.10.00	$0.38143/L	
59	2707.20.29	$0.38143/L	
60	2707.20.89	$0.38143/L	
61	2707.30.29	$0.38143/L	
62	2707.30.89	$0.38143/L	
63	2707.50.39	$0.38143/L	
64	2707.50.89	$0.38143/L	
65	2709.00.81	$0.07557/L	
66	2709.00.87	$0.38143/L	
67	2709.00.88	$0.40143/L	
68	2710.11.61	$0.03114/L	
69	2710.11.62	$0.40516/L	
70	2710.11.69	$0.38143/L	
71	2710.11.73	$0.07557/L	
72	2710.11.74	$0.07557/L	
73	2710.11.79	$0.38143/L	
74	2710.11.81	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
75	2710.11.82	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
76	2710.19.13	$0.07557/L	
77	2710.19.17	$0.38143/L	
78	2710.19.18	$0.40143/L	
79	2710.19.21	$0.38143/L	
80	2710.19.29	$0.40143/L	
81	2710.19.33	$0.07557/L	
82	2710.19.34	$0.07557/L	
83	2710.19.37	$0.38143/L	
84	2710.19.38	$0.40143/L	
85	2710.19.40	$0.03151/L	
86	2710.19.50	$0.07557/L	
87	2710.19.73	$0.07557/L	
88	2710.19.74	$0.07557/L	
89	2710.19.79	$0.38143/L	
90	2710.19.81	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
91	2710.19.82	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
92	2710.19.91	$0.05449/L	
93	2710.19.92	$0.05449/kg	
94	2710.91.13	$0.07557/L	
95	2710.91.17	$0.38143/L	
96	2710.91.18	$0.40143/L	
97	2710.91.21	$0.38143/L	
98	2710.91.29	$0.40143/L	
99	2710.91.33	$0.07557/L	
100	2710.91.34	$0.07557/L	
101	2710.91.37	$0.38143/L	
102	2710.91.38	$0.40143/L	
103	2710.91.40	$0.03151/L	
104	2710.91.50	$0.07557/L	
105	2710.91.61	$0.03114/L	
106	2710.91.62	$0.40516/L	
107	2710.91.69	$0.38143/L	
108	2710.91.73	$0.07557/L	
109	2710.91.74	$0.07557/L	
110	2710.91.79	$0.38143/L	
111	2710.91.81	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
112	2710.91.82	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
113	2710.91.91	$0.05449/L	
114	2710.91.92	$0.05449/kg	
115	2710.99.13	$0.07557/L	
116	2710.99.17	$0.38143/L	
117	2710.99.18	$0.40143/L	
118	2710.99.21	$0.38143/L	
119	2710.99.29	$0.40143/L	
120	2710.99.33	$0.07557/L	
121	2710.99.34	$0.07557/L	
122	2710.99.37	$0.38143/L	
123	2710.99.38	$0.40143/L	
124	2710.99.40	$0.03151/L	
125	2710.99.50	$0.07557/L	
126	2710.99.61	$0.03114/L	
127	2710.99.62	$0.40516/L	
128	2710.99.69	$0.38143/L	
129	2710.99.73	$0.07557/L	
130	2710.99.74	$0.07557/L	
131	2710.99.79	$0.38143/L	
132	2710.99.81	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
133	2710.99.82	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
134	2710.99.91	$0.05449/L	
135	2710.99.92	$0.05449/kg	
136	2902.20.90	$0.38143/L	
137	2902.30.90	$0.38143/L	
138	2902.41.90	$0.38143/L	
139	2902.42.90	$0.38143/L	
140	2902.43.90	$0.38143/L	
141	2902.44.90	$0.38143/L	
142	2902.50.00	5%
From 1 January 2008: Free	
143	2907.11.00	5%
From 1 January 2008: Free	
144	2909.41.00	5%
From 1 January 2008: Free	
145	2909.42.00	5%
From 1 January 2008: Free	
146	2909.43.00	5%
From 1 January 2008: Free	
147	2909.44.00	5%
From 1 January 2008: Free	
148	2909.49.00	5%
From 1 January 2008: Free	
149	2909.50.10	5%
From 1 January 2008: Free	
150	2909.60.10	5%
From 1 January 2008: Free	
151	2914.11.00	5%
From 1 January 2008: Free	
152	2922.13.00	5%
From 1 January 2008: Free	
153	3402.11.00	5%
From 1 January 2008: Free	
154	3402.12.00	5%
From 1 January 2008: Free	
155	3402.13.00	5%
From 1 January 2008: Free	
156	3402.19.00	5%
From 1 January 2008: Free	
157	3402.20.00	5%
From 1 January 2008: Free	
158	3402.90.00	5%
From 1 January 2008: Free	
159	3403.11.10	$0.05449/kg	
160	3403.11.90	$0.05449/L	
161	3403.19.10	$0.05449/kg	
162	3403.19.90	$0.05449/L	
163	3403.91.10	$0.05449/kg	
164	3403.91.90	$0.05449/L	
165	3403.99.10	$0.05449/kg	
166	3403.99.90	$0.05449/L	
167	3811.21.10	$0.05449/kg	
168	3811.21.90	$0.05449/L	
169	3817.00.19	$0.38143/L	
170	3819.00.00	$0.05449/L	
171	3824.90.21	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend	
172	3824.90.22	$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend	
173	3825.30.20	5%
From 1 January 2010: Free	
174	3901.10.00	5%
From 1 January 2008: Free	
175	3901.20.00	5%
From 1 January 2008: Free	
176	3901.30.00	5%
From 1 January 2008: Free	
177	3901.90.00	5%
From 1 January 2008: Free	
178	3902.10.00	5%
From 1 January 2008: Free	
179	3902.30.00	5%
From 1 January 2008: Free	
180	3902.90.00	5%
From 1 January 2008: Free	
181	3903.11.00	5%
From 1 January 2008: Free	
182	3903.19.00	5%
From 1 January 2008: Free	
183	3903.20.00	5%
From 1 January 2008: Free	
184	3903.30.00	5%
From 1 January 2008: Free	
185	3903.90.00	5%
From 1 January 2008: Free	
186	3904.10.00	5%
From 1 January 2008: Free	
187	3904.21.00	5%
From 1 January 2008: Free	
188	3904.22.00	5%
From 1 January 2008: Free	
189	3904.30.00	5%
From 1 January 2008: Free	
190	3904.40.00	5%
From 1 January 2008: Free	
191	3904.50.00	5%
From 1 January 2008: Free	
192	3904.61.00	5%
From 1 January 2008: Free	
193	3904.69.00	5%
From 1 January 2008: Free	
194	3904.90.00	5%
From 1 January 2008: Free	
195	3905.12.00	5%
From 1 January 2008: Free	
196	3905.19.00	5%
From 1 January 2008: Free	
197	3905.21.00	5%
From 1 January 2008: Free	
198	3905.29.00	5%
From 1 January 2008: Free	
199	3905.30.00	5%
From 1 January 2008: Free	
200	3905.91.00	5%
From 1 January 2008: Free	
201	3905.99.00	5%
From 1 January 2008: Free	
202	3906.10.00	5%
From 1 January 2008: Free	
203	3906.90.00	5%
From 1 January 2008: Free	
204	3907.10.00	5%
From 1 January 2008: Free	
205	3907.20.00	5%
From 1 January 2008: Free	
206	3907.30.00	5%
From 1 January 2008: Free	
207	3907.40.00	5%
From 1 January 2008: Free	
208	3907.50.00	5%
From 1 January 2008: Free	
209	3907.60.00	5%
From 1 January 2008: Free	
210	3907.91.00	5%
From 1 January 2008: Free	
211	3907.99.10	5%
From 1 January 2008: Free	
212	3907.99.90	5%
From 1 January 2008: Free	
213	3909.10.00	5%
From 1 January 2008: Free	
214	3909.20.00	5%
From 1 January 2008: Free	
215	3909.30.00	5%
From 1 January 2008: Free	
216	3909.40.00	5%
From 1 January 2008: Free	
217	3909.50.10	5%
From 1 January 2008: Free	
218	3909.50.90	5%
From 1 January 2008: Free	
219	3917.21.10	5%
From 1 January 2010: Free	
220	3917.22.00	5%
From 1 January 2010: Free	
221	3917.23.00	5%
From 1 January 2010: Free	
222	3917.29.00	5%
From 1 January 2010: Free	
223	3917.31.10	5%
From 1 January 2010: Free	
224	3917.32.10	5%
From 1 January 2010: Free	
225	3917.33.10	5%
From 1 January 2010: Free	
226	3917.39.10	5%
From 1 January 2010: Free	
227	3920.43.00	5%
From 1 January 2008: Free	
228	3923.21.00	5%
From 1 January 2008: Free	
229	3923.29.00	5%
From 1 January 2008: Free	
230	3923.30.00	5%
From 1 January 2008: Free	
231	3923.40.00	5%
From 1 January 2008: Free	
232	3923.50.00	5%
From 1 January 2008: Free	
233	3923.90.00	5%
From 1 January 2008: Free	
234	3925.10.00	5%
From 1 January 2008: Free	
235	3926.20.29	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
236	4002.11.00	5%
From 1 January 2008: Free	
237	4011.10.00	5%
From 1 January 2010: Free	
238	4011.20.00	5%
From 1 January 2010: Free	
239	4012.11.00	5%
From 1 January 2010: Free	
240	4012.12.00	5%
From 1 January 2010: Free	
241	4012.13.00	5%
From 1 January 2010: Free	
242	4012.19.00	5%
From 1 January 2010: Free	
243	4012.20.00	5%
From 1 January 2010: Free	
244	4015.11.00	5%
From 1 January 2010: Free	
245	4015.19.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
246	4015.19.90	5%
From 1 January 2010: Free	
247	4015.90.10	5%
From 1 January 2010: Free	
248	4015.90.21	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
249	4015.90.29	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
250	4016.91.00	5%
From 1 January 2010: Free	
251	4203.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
252	4203.21.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
253	4203.29.10	5%
From 1 January 2010: Free	
254	4203.30.00	5%
From 1 January 2010: Free	
255	4203.40.10	5%
From 1 January 2010: Free	
256	4203.40.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
257	4204.00.00	5%
From 1 January 2010: Free	
258	4205.00.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
259	4303.10.00	5%
From 1 January 2010: Free	
260	4303.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
261	4304.00.10	5%
From 1 January 2010: Free	
262	4304.00.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
263	5007.90.10	5%
From 1 January 2010: Free	
264	5106.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
265	5106.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
266	5107.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
267	5107.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
268	5108.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
269	5108.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
270	5109.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
271	5109.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
272	5110.00.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
273	5111.11.00	5%
From 1 January 2010: Free	
274	5111.19.00	5%
From 1 January 2010: Free	
275	5111.20.00	5%
From 1 January 2010: Free	
276	5111.30.00	5%
From 1 January 2010: Free	
277	5111.90.00	5%
From 1 January 2010: Free	
278	5112.11.00	5%
From 1 January 2010: Free	
279	5112.19.00	5%
From 1 January 2010: Free	
280	5112.20.00	5%
From 1 January 2010: Free	
281	5112.30.00	5%
From 1 January 2010: Free	
282	5112.90.00	5%
From 1 January 2010: Free	
283	5113.00.00	5%
From 1 January 2010: Free	
284	5204.11.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
285	5204.19.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
286	5204.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
287	5205.11.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
288	5205.11.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
289	5205.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
290	5205.13.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
291	5205.14.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
292	5205.15.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
293	5205.21.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
294	5205.21.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
295	5205.22.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
296	5205.23.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
297	5205.24.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
298	5205.26.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
299	5205.27.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
300	5205.28.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
301	5205.31.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
302	5205.31.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
303	5205.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
304	5205.33.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
305	5205.34.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
306	5205.35.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
307	5205.41.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
308	5205.41.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
309	5205.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
310	5205.43.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
311	5205.44.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
312	5205.46.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
313	5205.47.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
314	5205.48.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
315	5206.11.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
316	5206.11.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
317	5206.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
318	5206.13.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
319	5206.14.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
320	5206.15.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
321	5206.21.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
322	5206.21.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
323	5206.22.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
324	5206.23.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
325	5206.24.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
326	5206.25.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
327	5206.31.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
328	5206.31.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
329	5206.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
330	5206.33.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
331	5206.34.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
332	5206.35.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
333	5206.41.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
334	5206.41.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
335	5206.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
336	5206.43.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
337	5206.44.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
338	5206.45.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
339	5207.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
340	5207.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
341	5208.11.00	5%
From 1 January 2010: Free	
342	5208.12.00	5%
From 1 January 2010: Free	
343	5208.13.00	5%
From 1 January 2010: Free	
344	5208.19.00	5%
From 1 January 2010: Free	
345	5208.21.00	5%
From 1 January 2010: Free	
346	5208.22.00	5%
From 1 January 2010: Free	
347	5208.23.00	5%
From 1 January 2010: Free	
348	5208.29.00	5%
From 1 January 2010: Free	
349	5208.31.00	5%
From 1 January 2010: Free	
350	5208.32.00	5%
From 1 January 2010: Free	
351	5208.33.00	5%
From 1 January 2010: Free	
352	5208.39.00	5%
From 1 January 2010: Free	
353	5208.41.00	5%
From 1 January 2010: Free	
354	5208.42.00	5%
From 1 January 2010: Free	
355	5208.43.00	5%
From 1 January 2010: Free	
356	5208.49.00	5%
From 1 January 2010: Free	
357	5208.51.00	5%
From 1 January 2010: Free	
358	5208.52.00	5%
From 1 January 2010: Free	
359	5208.53.00	5%
From 1 January 2010: Free	
360	5208.59.00	5%
From 1 January 2010: Free	
361	5209.11.00	5%
From 1 January 2010: Free	
362	5209.12.00	5%
From 1 January 2010: Free	
363	5209.19.00	5%
From 1 January 2010: Free	
364	5209.21.00	5%
From 1 January 2010: Free	
365	5209.22.00	5%
From 1 January 2010: Free	
366	5209.29.00	5%
From 1 January 2010: Free	
367	5209.31.00	5%
From 1 January 2010: Free	
368	5209.32.00	5%
From 1 January 2010: Free	
369	5209.39.00	5%
From 1 January 2010: Free	
370	5209.41.00	5%
From 1 January 2010: Free	
371	5209.42.00	5%
From 1 January 2010: Free	
372	5209.43.00	5%
From 1 January 2010: Free	
373	5209.49.00	5%
From 1 January 2010: Free	
374	5209.51.00	5%
From 1 January 2010: Free	
375	5209.52.00	5%
From 1 January 2010: Free	
376	5209.59.00	5%
From 1 January 2010: Free	
377	5210.11.00	5%
From 1 January 2010: Free	
378	5210.12.00	5%
From 1 January 2010: Free	
379	5210.19.00	5%
From 1 January 2010: Free	
380	5210.21.00	5%
From 1 January 2010: Free	
381	5210.22.00	5%
From 1 January 2010: Free	
382	5210.29.00	5%
From 1 January 2010: Free	
383	5210.31.00	5%
From 1 January 2010: Free	
384	5210.32.00	5%
From 1 January 2010: Free	
385	5210.39.00	5%
From 1 January 2010: Free	
386	5210.41.00	5%
From 1 January 2010: Free	
387	5210.42.00	5%
From 1 January 2010: Free	
388	5210.49.00	5%
From 1 January 2010: Free	
389	5210.51.00	5%
From 1 January 2010: Free	
390	5210.52.00	5%
From 1 January 2010: Free	
391	5210.59.00	5%
From 1 January 2010: Free	
392	5211.11.00	5%
From 1 January 2010: Free	
393	5211.12.00	5%
From 1 January 2010: Free	
394	5211.19.00	5%
From 1 January 2010: Free	
395	5211.21.00	5%
From 1 January 2010: Free	
396	5211.22.00	5%
From 1 January 2010: Free	
397	5211.29.00	5%
From 1 January 2010: Free	
398	5211.31.00	5%
From 1 January 2010: Free	
399	5211.32.00	5%
From 1 January 2010: Free	
400	5211.39.00	5%
From 1 January 2010: Free	
401	5211.41.00	5%
From 1 January 2010: Free	
402	5211.42.00	5%
From 1 January 2010: Free	
403	5211.43.00	5%
From 1 January 2010: Free	
404	5211.49.00	5%
From 1 January 2010: Free	
405	5211.51.00	5%
From 1 January 2010: Free	
406	5211.52.00	5%
From 1 January 2010: Free	
407	5211.59.00	5%
From 1 January 2010: Free	
408	5212.11.00	5%
From 1 January 2010: Free	
409	5212.12.00	5%
From 1 January 2010: Free	
410	5212.13.00	5%
From 1 January 2010: Free	
411	5212.14.00	5%
From 1 January 2010: Free	
412	5212.15.00	5%
From 1 January 2010: Free	
413	5212.21.00	5%
From 1 January 2010: Free	
414	5212.22.00	5%
From 1 January 2010: Free	
415	5212.23.00	5%
From 1 January 2010: Free	
416	5212.24.00	5%
From 1 January 2010: Free	
417	5212.25.00	5%
From 1 January 2010: Free	
418	5306.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
419	5307.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
420	5307.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
421	5401.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
422	5401.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
423	5402.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
424	5402.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
425	5402.33.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
426	5402.39.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
427	5402.41.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
428	5402.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
429	5402.43.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
430	5402.49.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
431	5402.51.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
432	5402.52.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
433	5402.59.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
434	5402.61.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
435	5402.62.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
436	5402.69.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
437	5403.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
438	5403.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
439	5403.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
440	5403.33.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
441	5403.39.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
442	5403.41.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
443	5403.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
444	5403.49.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
445	5404.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
446	5404.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
447	5405.00.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
448	5406.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
449	5406.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
450	5407.10.00	5%
From 1 January 2010: Free	
451	5407.20.00	5%
From 1 January 2010: Free	
452	5407.30.00	5%
From 1 January 2010: Free	
453	5407.41.00	5%
From 1 January 2010: Free	
454	5407.42.00	5%
From 1 January 2010: Free	
455	5407.43.00	5%
From 1 January 2010: Free	
456	5407.44.00	5%
From 1 January 2010: Free	
457	5407.51.00	5%
From 1 January 2010: Free	
458	5407.52.00	5%
From 1 January 2010: Free	
459	5407.53.00	5%
From 1 January 2010: Free	
460	5407.54.00	5%
From 1 January 2010: Free	
461	5407.61.00	5%
From 1 January 2010: Free	
462	5407.69.00	5%
From 1 January 2010: Free	
463	5407.71.00	5%
From 1 January 2010: Free	
464	5407.72.00	5%
From 1 January 2010: Free	
465	5407.73.00	5%
From 1 January 2010: Free	
466	5407.74.00	5%
From 1 January 2010: Free	
467	5407.81.00	5%
From 1 January 2010: Free	
468	5407.82.00	5%
From 1 January 2010: Free	
469	5407.83.00	5%
From 1 January 2010: Free	
470	5407.84.00	5%
From 1 January 2010: Free	
471	5407.91.00	5%
From 1 January 2010: Free	
472	5407.92.00	5%
From 1 January 2010: Free	
473	5407.93.00	5%
From 1 January 2010: Free	
474	5407.94.00	5%
From 1 January 2010: Free	
475	5408.10.00	5%
From 1 January 2010: Free	
476	5408.21.00	5%
From 1 January 2010: Free	
477	5408.22.00	5%
From 1 January 2010: Free	
478	5408.23.00	5%
From 1 January 2010: Free	
479	5408.24.00	5%
From 1 January 2010: Free	
480	5408.31.00	5%
From 1 January 2010: Free	
481	5408.32.00	5%
From 1 January 2010: Free	
482	5408.33.00	5%
From 1 January 2010: Free	
483	5408.34.00	5%
From 1 January 2010: Free	
484	5501.10.10	5%
From 1 January 2010: Free	
485	5501.20.10	5%
From 1 January 2010: Free	
486	5501.30.10	5%
From 1 January 2010: Free	
487	5501.90.10	5%
From 1 January 2010: Free	
488	5508.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
489	5508.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
490	5509.11.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
491	5509.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
492	5509.21.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
493	5509.22.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
494	5509.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
495	5509.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
496	5509.41.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
497	5509.42.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
498	5509.51.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
499	5509.52.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
500	5509.53.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
501	5509.59.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
502	5509.61.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
503	5509.62.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
504	5509.69.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
505	5509.91.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
506	5509.92.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
507	5509.99.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
508	5510.11.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
509	5510.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
510	5510.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
511	5510.30.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
512	5510.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
513	5511.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
514	5511.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
515	5511.30.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
516	5512.11.00	5%
From 1 January 2010: Free	
517	5512.19.00	5%
From 1 January 2010: Free	
518	5512.21.00	5%
From 1 January 2010: Free	
519	5512.29.00	5%
From 1 January 2010: Free	
520	5512.91.00	5%
From 1 January 2010: Free	
521	5512.99.00	5%
From 1 January 2010: Free	
522	5513.11.00	5%
From 1 January 2010: Free	
523	5513.12.00	5%
From 1 January 2010: Free	
524	5513.13.00	5%
From 1 January 2010: Free	
525	5513.19.00	5%
From 1 January 2010: Free	
526	5513.21.00	5%
From 1 January 2010: Free	
527	5513.22.00	5%
From 1 January 2010: Free	
528	5513.23.00	5%
From 1 January 2010: Free	
529	5513.29.00	5%
From 1 January 2010: Free	
530	5513.31.00	5%
From 1 January 2010: Free	
531	5513.32.00	5%
From 1 January 2010: Free	
532	5513.33.00	5%
From 1 January 2010: Free	
533	5513.39.00	5%
From 1 January 2010: Free	
534	5513.41.00	5%
From 1 January 2010: Free	
535	5513.42.00	5%
From 1 January 2010: Free	
536	5513.43.00	5%
From 1 January 2010: Free	
537	5513.49.00	5%
From 1 January 2010: Free	
538	5514.11.00	5%
From 1 January 2010: Free	
539	5514.12.00	5%
From 1 January 2010: Free	
540	5514.13.00	5%
From 1 January 2010: Free	
541	5514.19.00	5%
From 1 January 2010: Free	
542	5514.21.00	5%
From 1 January 2010: Free	
543	5514.22.00	5%
From 1 January 2010: Free	
544	5514.23.00	5%
From 1 January 2010: Free	
545	5514.29.00	5%
From 1 January 2010: Free	
546	5514.31.00	5%
From 1 January 2010: Free	
547	5514.32.00	5%
From 1 January 2010: Free	
548	5514.33.00	5%
From 1 January 2010: Free	
549	5514.39.00	5%
From 1 January 2010: Free	
550	5514.41.00	5%
From 1 January 2010: Free	
551	5514.42.00	5%
From 1 January 2010: Free	
552	5514.43.00	5%
From 1 January 2010: Free	
553	5514.49.00	5%
From 1 January 2010: Free	
554	5515.11.00	5%
From 1 January 2010: Free	
555	5515.12.00	5%
From 1 January 2010: Free	
556	5515.13.00	5%
From 1 January 2010: Free	
557	5515.19.00	5%
From 1 January 2010: Free	
558	5515.21.00	5%
From 1 January 2010: Free	
559	5515.22.00	5%
From 1 January 2010: Free	
560	5515.29.00	5%
From 1 January 2010: Free	
561	5515.91.00	5%
From 1 January 2010: Free	
562	5515.92.00	5%
From 1 January 2010: Free	
563	5515.99.00	5%
From 1 January 2010: Free	
564	5516.11.00	5%
From 1 January 2010: Free	
565	5516.12.00	5%
From 1 January 2010: Free	
566	5516.13.00	5%
From 1 January 2010: Free	
567	5516.14.00	5%
From 1 January 2010: Free	
568	5516.21.00	5%
From 1 January 2010: Free	
569	5516.22.00	5%
From 1 January 2010: Free	
570	5516.23.00	5%
From 1 January 2010: Free	
571	5516.24.00	5%
From 1 January 2010: Free	
572	5516.31.00	5%
From 1 January 2010: Free	
573	5516.32.00	5%
From 1 January 2010: Free	
574	5516.33.00	5%
From 1 January 2010: Free	
575	5516.34.00	5%
From 1 January 2010: Free	
576	5516.41.00	5%
From 1 January 2010: Free	
577	5516.42.00	5%
From 1 January 2010: Free	
578	5516.43.00	5%
From 1 January 2010: Free	
579	5516.44.00	5%
From 1 January 2010: Free	
580	5516.91.00	5%
From 1 January 2010: Free	
581	5516.92.00	5%
From 1 January 2010: Free	
582	5516.93.00	5%
From 1 January 2010: Free	
583	5516.94.00	5%
From 1 January 2010: Free	
584	5601.10.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
585	5602.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
586	5602.21.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
587	5602.29.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
588	5602.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
589	5603.11.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
590	5603.12.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
591	5603.13.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
592	5603.14.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
593	5603.91.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
594	5603.92.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
595	5603.93.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
596	5603.94.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
597	5604.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
598	5604.20.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
599	5604.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
600	5606.00.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
601	5607.10.00	5%
From 1 January 2010: Free	
602	5607.21.00	5%
From 1 January 2010: Free	
603	5607.29.00	5%
From 1 January 2010: Free	
604	5607.41.00	5%
From 1 January 2010: Free	
605	5607.49.00	5%
From 1 January 2010: Free	
606	5607.50.00	5%
From 1 January 2010: Free	
607	5609.00.00	5%
From 1 January 2010: Free	
608	5702.31.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
609	5702.32.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
610	5702.39.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
611	5702.39.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
612	5702.41.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
613	5702.42.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
614	5702.49.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
615	5702.49.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
616	5702.51.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
617	5702.52.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
618	5702.59.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
619	5702.91.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
620	5702.92.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
621	5702.99.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
622	5703.10.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
623	5703.20.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
624	5703.30.00	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
625	5703.90.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
626	5704.10.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
627	5704.10.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
628	5704.90.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
629	5704.90.90	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
630	5705.00.10	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
631	5705.00.30	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
632	5705.00.90	10%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
633	5801.10.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
634	5801.10.99	5%
From 1 January 2010: Free	
635	5801.21.00	5%
From 1 January 2010: Free	
636	5801.23.00	5%
From 1 January 2010: Free	
637	5801.24.00	5%
From 1 January 2010: Free	
638	5801.25.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
639	5801.25.90	5%
From 1 January 2010: Free	
640	5801.26.00	5%
From 1 January 2010: Free	
641	5801.31.00	5%
From 1 January 2010: Free	
642	5801.33.00	5%
From 1 January 2010: Free	
643	5801.34.00	5%
From 1 January 2010: Free	
644	5801.35.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
645	5801.35.90	5%
From 1 January 2010: Free	
646	5801.36.00	5%
From 1 January 2010: Free	
647	5801.90.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
648	5801.90.90	5%
From 1 January 2010: Free	
649	5802.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
650	5802.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
651	5802.20.00	5%
From 1 January 2010: Free	
652	5802.30.00	5%
From 1 January 2010: Free	
653	5803.90.10	5%
From 1 January 2010: Free	
654	5806.10.00	5%
From 1 January 2010: Free	
655	5806.20.00	5%
From 1 January 2010: Free	
656	5806.31.00	5%
From 1 January 2010: Free	
657	5806.32.00	5%
From 1 January 2010: Free	
658	5806.39.90	5%
From 1 January 2010: Free	
659	5807.10.00	5%
From 1 January 2010: Free	
660	5807.90.00	5%
From 1 January 2010: Free	
661	5808.10.00	5%
From 1 January 2010: Free	
662	5808.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
663	5810.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
664	5810.91.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
665	5810.92.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
666	5810.99.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
667	5811.00.00	5%
From 1 January 2010: Free	
668	5902.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
669	5902.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
670	5903.10.10	5%
From 1 January 2010: Free	
671	5903.10.90	5%
From 1 January 2010: Free	
672	5903.20.10	5%
From 1 January 2010: Free	
673	5903.20.90	5%
From 1 January 2010: Free	
674	5903.90.10	5%
From 1 January 2010: Free	
675	5903.90.90	5%
From 1 January 2010: Free	
676	5904.10.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
677	5904.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
678	5905.00.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
679	5905.00.20	5%
From 1 January 2010: Free	
680	5905.00.30	5%
From 1 January 2010: Free	
681	5906.10.00	5%
From 1 January 2010: Free	
682	5906.91.90	5%
From 1 January 2010: Free	
683	5906.99.00	5%
From 1 January 2010: Free	
684	5907.00.00	5%
From 1 January 2010: Free	
685	5908.00.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
686	5909.00.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
687	5910.00.00	5%
From 1 January 2010: Free	
688	5911.20.00	5%
From 1 January 2010: Free	
689	5911.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
690	5911.32.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
691	5911.40.00	5%
From 1 January 2010: Free	
692	5911.90.10	5%
From 1 January 2010: Free	
693	5911.90.90	5%
From 1 January 2010: Free	
694	6001.10.00	5%
From 1 January 2010: Free	
695	6001.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
696	6001.22.00	5%
From 1 January 2010: Free	
697	6001.29.00	5%
From 1 January 2010: Free	
698	6001.91.00	5%
From 1 January 2010: Free	
699	6001.92.00	5%
From 1 January 2010: Free	
700	6001.99.00	5%
From 1 January 2010: Free	
701	6002.40.00	5%
From 1 January 2010: Free	
702	6002.90.00	5%
From 1 January 2010: Free	
703	6003.10.00	5%
From 1 January 2010: Free	
704	6003.20.00	5%
From 1 January 2010: Free	
705	6003.30.00	5%
From 1 January 2010: Free	
706	6003.40.00	5%
From 1 January 2010: Free	
707	6003.90.00	5%
From 1 January 2010: Free	
708	6004.10.00	5%
From 1 January 2010: Free	
709	6004.90.00	5%
From 1 January 2010: Free	
710	6005.10.00	5%
From 1 January 2010: Free	
711	6005.21.00	5%
From 1 January 2010: Free	
712	6005.22.00	5%
From 1 January 2010: Free	
713	6005.23.00	5%
From 1 January 2010: Free	
714	6005.24.00	5%
From 1 January 2010: Free	
715	6005.31.00	5%
From 1 January 2010: Free	
716	6005.32.00	5%
From 1 January 2010: Free	
717	6005.33.00	5%
From 1 January 2010: Free	
718	6005.34.00	5%
From 1 January 2010: Free	
719	6005.41.00	5%
From 1 January 2010: Free	
720	6005.42.00	5%
From 1 January 2010: Free	
721	6005.43.00	5%
From 1 January 2010: Free	
722	6005.44.00	5%
From 1 January 2010: Free	
723	6005.90.00	5%
From 1 January 2010: Free	
724	6006.10.00	5%
From 1 January 2010: Free	
725	6006.21.00	5%
From 1 January 2010: Free	
726	6006.22.00	5%
From 1 January 2010: Free	
727	6006.23.00	5%
From 1 January 2010: Free	
728	6006.24.00	5%
From 1 January 2010: Free	
729	6006.31.00	5%
From 1 January 2010: Free	
730	6006.32.00	5%
From 1 January 2010: Free	
731	6006.33.00	5%
From 1 January 2010: Free	
732	6006.34.00	5%
From 1 January 2010: Free	
733	6006.41.00	5%
From 1 January 2010: Free	
734	6006.42.00	5%
From 1 January 2010: Free	
735	6006.43.00	5%
From 1 January 2010: Free	
736	6006.44.00	5%
From 1 January 2010: Free	
737	6006.90.00	5%
From 1 January 2010: Free	
738	6101.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
739	6101.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
740	6101.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
741	6101.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
742	6102.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
743	6102.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
744	6102.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
745	6102.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
746	6103.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
747	6103.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
748	6103.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
749	6103.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
750	6103.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
751	6103.23.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
752	6103.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
753	6103.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
754	6103.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
755	6103.33.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
756	6103.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
757	6103.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
758	6103.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
759	6103.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
760	6103.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
761	6104.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
762	6104.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
763	6104.13.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
764	6104.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
765	6104.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
766	6104.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
767	6104.23.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
768	6104.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
769	6104.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
770	6104.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
771	6104.33.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
772	6104.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
773	6104.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
774	6104.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
775	6104.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
776	6104.44.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
777	6104.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
778	6104.51.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
779	6104.52.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
780	6104.53.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
781	6104.59.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
782	6104.61.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
783	6104.62.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
784	6104.63.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
785	6104.69.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
786	6105.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
787	6105.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
788	6105.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
789	6106.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
790	6106.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
791	6106.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
792	6107.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
793	6107.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
794	6107.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
795	6107.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
796	6107.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
797	6107.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
798	6107.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
799	6107.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
800	6107.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
801	6108.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
802	6108.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
803	6108.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
804	6108.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
805	6108.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
806	6108.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
807	6108.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
808	6108.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
809	6108.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
810	6108.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
811	6108.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
812	6109.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
813	6109.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
814	6110.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
815	6110.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
816	6110.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
817	6110.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
818	6110.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
819	6110.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
820	6111.10.10	5%
From 1 January 2010: Free	
821	6111.10.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
822	6111.20.10	5%
From 1 January 2010: Free	
823	6111.20.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
824	6111.30.10	5%
From 1 January 2010: Free	
825	6111.30.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
826	6111.90.10	5%
From 1 January 2010: Free	
827	6111.90.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
828	6112.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
829	6112.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
830	6112.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
831	6112.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
832	6112.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
833	6112.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
834	6112.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
835	6112.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
836	6113.00.11	5%
From 1 January 2010: Free	
837	6113.00.19	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
838	6113.00.20	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
839	6113.00.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
840	6114.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
841	6114.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
842	6114.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
843	6114.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
844	6115.11.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
845	6115.11.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
846	6115.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
847	6115.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
848	6115.20.00	5%
From 1 January 2010: Free	
849	6115.91.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
850	6115.91.90	5%
From 1 January 2010: Free	
851	6115.92.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
852	6115.92.90	5%
From 1 January 2010: Free	
853	6115.93.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
854	6115.93.90	5%
From 1 January 2010: Free	
855	6115.99.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
856	6115.99.90	5%
From 1 January 2010: Free	
857	6117.20.00	5%
From 1 January 2010: Free	
858	6117.90.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
859	6117.90.20	5%
From 1 January 2010: Free	
860	6117.90.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
861	6201.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
862	6201.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
863	6201.13.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
864	6201.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
865	6201.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
866	6201.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
867	6201.93.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
868	6201.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
869	6202.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
870	6202.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
871	6202.13.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
872	6202.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
873	6202.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
874	6202.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
875	6202.93.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
876	6202.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
877	6203.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
878	6203.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
879	6203.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
880	6203.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
881	6203.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
882	6203.23.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
883	6203.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
884	6203.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
885	6203.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
886	6203.33.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
887	6203.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
888	6203.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
889	6203.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
890	6203.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
891	6203.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
892	6204.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
893	6204.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
894	6204.13.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
895	6204.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
896	6204.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
897	6204.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
898	6204.23.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
899	6204.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
900	6204.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
901	6204.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
902	6204.33.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
903	6204.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
904	6204.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
905	6204.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
906	6204.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
907	6204.44.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
908	6204.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
909	6204.51.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
910	6204.52.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
911	6204.53.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
912	6204.59.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
913	6204.61.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
914	6204.62.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
915	6204.63.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
916	6204.69.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
917	6205.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
918	6205.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
919	6205.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
920	6205.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
921	6206.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
922	6206.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
923	6206.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
924	6206.40.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
925	6206.90.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
926	6207.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
927	6207.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
928	6207.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
929	6207.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
930	6207.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
931	6207.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
932	6207.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
933	6207.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
934	6208.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
935	6208.19.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
936	6208.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
937	6208.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
938	6208.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
939	6208.91.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
940	6208.92.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
941	6208.99.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
942	6209.10.10	5%
From 1 January 2010: Free	
943	6209.10.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
944	6209.20.10	5%
From 1 January 2010: Free	
945	6209.20.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
946	6209.30.10	5%
From 1 January 2010: Free	
947	6209.30.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
948	6209.90.10	5%
From 1 January 2010: Free	
949	6209.90.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
950	6210.10.10	5%
From 1 January 2010: Free	
951	6210.10.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
952	6210.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
953	6210.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
954	6210.40.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
955	6210.40.20	5%
From 1 January 2010: Free	
956	6210.40.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
957	6210.50.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
958	6210.50.20	5%
From 1 January 2010: Free	
959	6210.50.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
960	6211.11.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
961	6211.12.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
962	6211.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
963	6211.31.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
964	6211.32.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
965	6211.33.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
966	6211.39.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
967	6211.41.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
968	6211.42.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
969	6211.43.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
970	6211.49.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
971	6212.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
972	6212.20.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
973	6212.30.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
974	6212.90.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
975	6212.90.90	5%
From 1 January 2010: Free	
976	6213.10.00	5%
From 1 January 2010: Free	
977	6213.20.00	5%
From 1 January 2010: Free	
978	6213.90.00	5%
From 1 January 2010: Free	
979	6215.10.00	5%
From 1 January 2010: Free	
980	6215.20.00	5%
From 1 January 2010: Free	
981	6215.90.00	5%
From 1 January 2010: Free	
982	6217.10.10	5%
From 1 January 2010: Free	
983	6217.90.10	5%
From 1 January 2010: Free	
984	6217.90.90	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
985	6301.10.00	5%
From 1 January 2010: Free	
986	6301.20.00	5%
From 1 January 2010: Free	
987	6301.30.90	5%
From 1 January 2010: Free	
988	6301.40.00	5%
From 1 January 2010: Free	
989	6301.90.90	5%
From 1 January 2010: Free	
990	6302.10.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
991	6302.21.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
992	6302.22.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
993	6302.29.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
994	6302.31.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
995	6302.32.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
996	6302.39.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
997	6302.40.00	5%
From 1 January 2010: Free	
998	6302.51.90	5%
From 1 January 2010: Free	
999	6302.52.00	5%
From 1 January 2010: Free	
1000	6302.53.00	5%
From 1 January 2010: Free	
1001	6302.59.00	5%
From 1 January 2010: Free	
1002	6302.60.00	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1003	6302.91.20	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1004	6302.91.90	5%
From 1 January 2010: Free	
1005	6302.92.90	5%
From 1 January 2010: Free	
1006	6302.93.00	5%
From 1 January 2010: Free	
1007	6302.99.00	5%
From 1 January 2010: Free	
1008	6303.11.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1009	6303.11.90	5%
From 1 January 2010: Free	
1010	6303.12.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1011	6303.12.90	5%
From 1 January 2010: Free	
1012	6303.19.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1013	6303.19.90	5%
From 1 January 2010: Free	
1014	6303.91.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1015	6303.91.90	5%
From 1 January 2010: Free	
1016	6303.92.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1017	6303.92.90	5%
From 1 January 2010: Free	
1018	6303.99.10	12.5%
From 1 January 2010: 5%
From 1 January 2015: Free	
1019	6303.99.90	5%
From 1 January 2010: Free	
1020	6304.11.00	5%
From 1 January 2010: Free	
1021	6304.19.10	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1022	6304.19.90	5%
From 1 January 2010: Free	
1023	6304.91.00	5%
From 1 January 2010: Free	
1024	6304.92.00	5%
From 1 January 2010: Free	
1025	6304.93.00	5%
From 1 January 2010: Free	
1026	6304.99.00	5%
From 1 January 2010: Free	
1027	6305.32.00	5%
From 1 January 2010: Free	
1028	6305.33.90	5%
From 1 January 2010: Free	
1029	6305.39.90	5%
From 1 January 2010: Free	
1030	6306.11.00	5%
From 1 January 2010: Free	
1031	6306.12.00	5%
From 1 January 2010: Free	
1032	6306.19.00	5%
From 1 January 2010: Free	
1033	6306.21.00	5%
From 1 January 2010: Free	
1034	6306.22.00	5%
From 1 January 2010: Free	
1035	6306.29.00	5%
From 1 January 2010: Free	
1036	6306.31.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1037	6306.39.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1038	6306.41.00	5%
From 1 January 2010: Free	
1039	6306.49.00	5%
From 1 January 2010: Free	
1040	6306.91.00	5%
From 1 January 2010: Free	
1041	6306.99.00	5%
From 1 January 2010: Free	
1042	6307.10.10	5%
From 1 January 2010: Free	
1043	6307.10.20	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1044	6307.10.30	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1045	6307.10.90	5%
From 1 January 2010: Free	
1046	6307.20.00	5%
From 1 January 2010: Free	
1047	6307.90.10	5%
From 1 January 2010: Free	
1048	6307.90.21	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1049	6307.90.29	5%
From 1 January 2010: Free	
1050	6307.90.30	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1051	6307.90.40	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1052	6307.90.91	5%
From 1 January 2010: Free	
1053	6307.90.99	5%
From 1 January 2010: Free	
1054	6401.10.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1055	6401.91.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1056	6401.92.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1057	6401.99.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1058	6402.19.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1059	6402.20.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1060	6402.30.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1061	6402.91.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1062	6402.99.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1063	6403.19.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1064	6403.30.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1065	6403.40.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1066	6403.51.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1067	6403.59.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1068	6403.91.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1069	6403.99.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1070	6404.11.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1071	6404.19.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1072	6404.20.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1073	6405.10.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1074	6405.20.00	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1075	6405.90.90	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1076	6406.20.00	4%
From 1 January 2009: Free	
1077	6406.99.99	4%
From 1 January 2009: Free	
1078	6501.00.00	5%
From 1 January 2010: Free	
1079	6503.00.00	5%
From 1 January 2010: Free	
1080	6505.90.10	5%
From 1 January 2010: Free	
1081	6506.91.10	5%
From 1 January 2010: Free	
1082	6506.99.10	5%
From 1 January 2010: Free	
1083	7007.11.11	5%
From 1 January 2010: Free	
1084	7007.21.11	5%
From 1 January 2010: Free	
1085	7009.10.10	5%
From 1 January 2010: Free	
1086	7217.10.00	4%
From 1 January 2010: Free	
1087	7217.20.00	4%
From 1 January 2010: Free	
1088	7217.30.00	4%
From 1 January 2010: Free	
1089	7217.90.00	4%
From 1 January 2010: Free	
1090	7301.20.00	4%
From 1 January 2010: Free	
1091	7306.30.00	4%
From 1 January 2010: Free	
1092	7306.40.00	4%
From 1 January 2010: Free	
1093	7306.60.00	4%
From 1 January 2010: Free	
1094	7318.15.00	5%
From 1 January 2010: Free	
1095	7320.10.00	5%
From 1 January 2010: Free	
1096	7320.20.00	5%
From 1 January 2010: Free	
1097	7320.90.00	5%
From 1 January 2010: Free	
1098	7322.11.00	5%
From 1 January 2010: Free	
1099	8301.20.00	5%
From 1 January 2010: Free	
1100	8302.10.00	5%
From 1 January 2010: Free	
1101	8302.30.00	5%
From 1 January 2010: Free	
1102	8407.33.10	5%
From 1 January 2010: Free	
1103	8407.34.10	5%
From 1 January 2010: Free	
1104	8407.90.10	5%
From 1 January 2010: Free	
1105	8408.20.10	5%
From 1 January 2010: Free	
1106	8409.91.10	5%
From 1 January 2010: Free	
1107	8409.99.10	5%
From 1 January 2010: Free	
1108	8413.30.90	5%
From 1 January 2010: Free	
1109	8415.20.00	5%
From 1 January 2010: Free	
1110	8415.90.00	5%
From 1 January 2010: Free	
1111	8424.89.10	5%
From 1 January 2010: Free	
1112	8424.90.90	5%
From 1 January 2010: Free	
1113	8425.42.00	5%
From 1 January 2010: Free	
1114	8425.49.00	5%
From 1 January 2010: Free	
1115	8481.30.00	5%
From 1 January 2010: Free	
1116	8482.99.10	5%
From 1 January 2010: Free	
1117	8483.10.91	5%
From 1 January 2010: Free	
1118	8483.20.00	5%
From 1 January 2010: Free	
1119	8483.30.10	5%
From 1 January 2010: Free	
1120	8483.40.11	5%
From 1 January 2010: Free	
1121	8483.40.90	5%
From 1 January 2010: Free	
1122	8483.50.11	5%
From 1 January 2010: Free	
1123	8483.50.90	5%
From 1 January 2010: Free	
1124	8483.60.10	5%
From 1 January 2010: Free	
1125	8483.90.00	5%
From 1 January 2010: Free	
1126	8484.10.10	5%
From 1 January 2010: Free	
1127	8484.90.10	5%
From 1 January 2010: Free	
1128	8507.10.10	5%
From 1 January 2010: Free	
1129	8511.10.00	5%
From 1 January 2010: Free	
1130	8511.30.00	5%
From 1 January 2010: Free	
1131	8511.40.10	5%
From 1 January 2010: Free	
1132	8511.50.10	5%
From 1 January 2010: Free	
1133	8511.80.00	5%
From 1 January 2010: Free	
1134	8511.90.00	5%
From 1 January 2010: Free	
1135	8512.20.00	5%
From 1 January 2010: Free	
1136	8512.30.00	5%
From 1 January 2010: Free	
1137	8512.40.00	5%
From 1 January 2010: Free	
1138	8512.90.10	5%
From 1 January 2010: Free	
1139	8519.92.00	5%
From 1 January 2010: Free	
1140	8519.93.00	5%
From 1 January 2010: Free	
1141	8519.99.00	5%
From 1 January 2010: Free	
1142	8527.21.00	5%
From 1 January 2010: Free	
1143	8527.29.00	5%
From 1 January 2010: Free	
1144	8531.10.91	5%
From 1 January 2010: Free	
1145	8536.50.93	5%
From 1 January 2010: Free	
1146	8539.10.90	5%
From 1 January 2010: Free	
1147	8544.30.00	5%
From 1 January 2010: Free	
1148	8707.90.10	5%
From 1 January 2010: Free	
1149	8708.10.10	5%
From 1 January 2010: Free	
1150	8708.21.10	5%
From 1 January 2010: Free	
1151	8708.29.91	5%
From 1 January 2010: Free	
1152	8708.31.91	5%
From 1 January 2010: Free	
1153	8708.39.91	5%
From 1 January 2010: Free	
1154	8708.40.30	5%
From 1 January 2010: Free	
1155	8708.40.91	5%
From 1 January 2010: Free	
1156	8708.50.30	5%
From 1 January 2010: Free	
1157	8708.50.91	5%
From 1 January 2010: Free	
1158	8708.60.91	5%
From 1 January 2010: Free	
1159	8708.70.91	5%
From 1 January 2010: Free	
1160	8708.80.91	5%
From 1 January 2010: Free	
1161	8708.91.91	5%
From 1 January 2010: Free	
1162	8708.92.91	5%
From 1 January 2010: Free	
1163	8708.93.30	5%
From 1 January 2010: Free	
1164	8708.93.91	5%
From 1 January 2010: Free	
1165	8708.94.91	5%
From 1 January 2010: Free	
1166	8708.99.30	5%
From 1 January 2010: Free	
1167	8708.99.91	5%
From 1 January 2010: Free	
1168	9021.10.20	9%
From 1 January 2008: 8%
From 1 January 2009: 5%
From 1 January 2010: Free	
1169	9021.10.30	5%
From 1 January 2010: Free	
1170	9021.10.41	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1171	9021.10.49	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1172	9029.10.20	5%
From 1 January 2010: Free	
1173	9029.20.10	5%
From 1 January 2010: Free	
1174	9029.90.10	5%
From 1 January 2010: Free	
1175	9032.89.11	5%
From 1 January 2010: Free	
1176	9113.90.00	3%
From 1 January 2006: 2%
From 1 January 2007: 1%
From 1 January 2008: Free	
1177	9401.20.00	5%
From 1 January 2010: Free	
1178	9404.30.00	5%
From 1 January 2010: Free	
1179	9404.90.00	5%
From 1 January 2010: Free	
38  User’s Guide
Repeal the User’s Guide, substitute:
USER’S GUIDE
		This Guide aims to give a general overview of the operation and organisation of this Act.
The operation of the Act
		The Act imposes Customs duty on goods imported into Australia.
		To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia’s international obligations as a party to the World Trade Organization Agreement.
Note:	The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department’s 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 Thai originating goods is determined under Schedule 6.
		Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3 or 6.
		Rates of duty under Schedules 3 and 6, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.
The organisation of the Act
		The Act consists of 3 Parts and 5 Schedules.
		Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.
		Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.
		Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.
		Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.
		Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.
		Schedule 3 sets out the Principal Tariff.
		Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.
		Schedule 6 sets out the rate of duty for Thai originating goods.

Part 2—US Free Trade Agreement legislation amendments
US Free Trade Agreement Implementation (Customs Tariff) Act 2004
39  Items 1 to 5 of Schedule 1
Repeal the items, substitute:
1  Subsection 3(1) (after paragraph (b) of the definition of rate column)
Insert:
	(c)	the third column of the table in Schedule 5; or
2  Subsection 9(1)
After “Schedule 3, 4”, insert “, 5”.
3  After paragraph 11(1)(b)
Insert:
	(ba)	the third column of an item in the table in Schedule 5 that applies to goods; or
4  After paragraph 11(1)(d)
Insert:
	(e)	the third column of that item in the table in Schedule 5; or
5  After paragraph 11(2)(b)
Insert:
	(ba)	the third column of an item in the table in Schedule 5 that applies to goods; or
40  Items 8 to 14 of Schedule 1
Repeal the items, substitute:
8  After subparagraph 16(1)(a)(i)
Insert:
	(ii)	are not US originating goods; and
9  After paragraph 16(1)(j)
Insert:
	(k)	if the goods are US originating goods:
	(i)	if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 5—by reference to the rate of duty set out in column 3 of that item; or
	(ii)	otherwise—Free;
Note:	See also subsection (2).
10  After subsection 16(1)
Insert:
US originating goods
	(2)	If column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)”, subparagraph (1)(k)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note:	If column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
11  After paragraph 18(1)(a)
Insert:
	(b)	under an item in the table in Schedule 5 that applies to the goods; or
12  After subparagraph 18(2)(a)(i)
Insert:
	(ii)	are not US originating goods; and
13  After paragraph 18(2)(j)
Insert:
	(k)	if the goods are US originating goods:
	(i)	if a rate of duty that applies in relation to the United States of America is set out in the third column of that item—by reference to that rate of duty; or
	(ii)	otherwise—Free;
14  After paragraph 19(1)(a)
Insert:
	(b)	the rate column of an item in the table in Schedule 5 that relates to a subheading in Schedule 3:
	(i)	that is specified in column 2 of that item in the table in Schedule 5; and
	(ii)	that appears in column 1 of the Table below, opposite that excise item; and
41  Item 17 of Schedule 1
Repeal the item, substitute:
17  Schedule 4 (item 20A, column 2)
After “Schedule 3”, insert “, 5”.
42  Item 19 of Schedule 1
Repeal the item, substitute:
19  Schedule 4 (item 20B, column 2)
After “Schedule 3”, insert “, 5”.
43  Item 29 of Schedule 1
Repeal the item, substitute:
29  The rates of duty in column 3 of item 59 in Schedule 4
Repeal the rates of duty, substitute:
		15%
FI:10%
DC:10%
CA:7.5%	
	From 1 January 2005	10%
US:10%
TH:10%
FI:5%
DC:5%
CA:2.5%	
	From 1 January 2010	5%
US:5%
TH:5%
CA:Free	
44  Item 34 of Schedule 1 (heading)
Omit “At the end of the Act”, substitute “After Schedule 4”.
45  Item 34 of Schedule 1
Omit “Add:”, substitute “Insert:”.
46  Item 57 of Schedule 1
Repeal the item, substitute:
57  User’s Guide
Repeal the User’s Guide, substitute:
USER’S GUIDE
		This Guide aims to give a general overview of the operation and organisation of this Act.
The operation of the Act
		The Act imposes Customs duty on goods imported into Australia.
		To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia’s international obligations as a party to the World Trade Organization Agreement.
Note:	The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department’s 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 and the rate of duty for Thai originating goods is determined under Schedule 6.
		Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3, 5 or 6.
		Rates of duty under Schedules 3, 5 and 6, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.
The organisation of the Act
		The Act consists of 3 Parts and 6 Schedules.
		Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.
		Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.
		Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.
		Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.
		Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.
		Schedule 3 sets out the Principal Tariff.
		Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.
		Schedule 5 sets out the rate of duty for US originating goods.
		Schedule 6 sets out the rate of duty for Thai originating goods.