US Free Trade Agreement Implementation (Customs Tariff) Act 2004
No. 121, 2004
An Act to amend the Customs Tariff Act 1995, and for related purposes
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 2
3............ Schedule(s).......................................................................................... 3
Schedule 1—Amendments 4
Customs Tariff Act 1995 4
US Free Trade Agreement Implementation (Customs Tariff) Act 2004
No. 121, 2004
An Act to amend the Customs Tariff Act 1995, and for related purposes
[Assented to 16 August 2004]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table
The day on which this Act receives the Royal Assent.
16 August 2004
2. Schedule 1, items 1 to 32
The later of:
(a) 1 January 2005; and
(b) the day on which the Australia‑United States Free Trade Agreement, done at Washington DC on 18 May 2004, comes into force for Australia.
However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.
The Minister for Trade must announce by notice in the Gazette the day on which the Agreement comes into force for Australia.
1 January 2005
(see Gazette 2004, GN51)
3. Schedule 1, item 33
The later of:
(a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post‑2005 Arrangements) Act 2004; and
(b) immediately after the commencement of the provisions covered by table item 2.
However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.
1 January 2005 (paragraph (b) applies)
4. Schedule 1, item 34
At the same time as the provisions covered by table item 2.
1 January 2005
5. Schedule 1, items 35 to 56
The later of:
(a) the start of the day on which the Customs Tariff Amendment (Fuels) Act 2004 receives the Royal Assent; and
(b) immediately after the commencement of the provisions covered by table item 2.
However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.
1 January 2005 (paragraph (b) applies)
6. Schedule 1, item 57
At the same time as the provisions covered by table item 2.
1 January 2005
Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.
3 Schedule(s)
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendments
Customs Tariff Act 1995
1 Subsection 3(1) (at the end of the definition of rate column)
Add:
; or (c) the third column of the table in Schedule 5.
2 Subsection 9(1)
Omit “Schedule 3 or 4”, substitute “Schedule 3, 4 or 5”.
3 After paragraph 11(1)(b)
Insert:
or (ba) the third column of an item in the table in Schedule 5 that applies to goods;
4 After paragraph 11(1)(d)
Insert:
or (e) the third column of that item in the table in Schedule 5;
5 After paragraph 11(2)(b)
Insert:
or (ba) the third column of an item in the table in Schedule 5 that applies to goods;
6 After section 13
Insert:
13A When goods are US originating goods
For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901.
7 At the end of subsection 14(1)
Add:
; and (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if “US” is specified in relation to the rate.
8 Paragraph 16(a)
Repeal the paragraph, substitute:
(a) if the goods:
(i) are not the produce or manufacture of a Preference Country; and
(ii) are not US originating goods;
by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;
9 At the end of section 16
Add:
; (k) if the goods are US originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 5—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free.
Note: See also subsection (2).
(2) However, if column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)”, subparagraph (1)(k)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note: If column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
10 Subsection 18(1)
Repeal the subsection, substitute:
(1) Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:
(a) under the tariff classification in Schedule 3 that applies to the goods; or
(b) under an item in the table in Schedule 5 that applies to the goods.
11 Paragraph 18(2)(a)
Repeal the paragraph, substitute:
(a) if the goods:
(i) are not the produce or manufacture of a Preference Country; and
(ii) are not US originating goods;
by reference to the general rate set out in the third column of that item;
12 At the end of subsection 18(2)
Add:
; (k) if the goods are US originating goods:
(i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free.
13 Subsection 19(1)
Omit “set out in the rate column of the subheading in Schedule 3 appearing in column 1 opposite that excise item are increased by the same amount on and from that day.”, substitute:
set out in:
(a) the rate column of the subheading in Schedule 3 appearing in column 1 of the Table below, opposite that excise item; and
(b) the rate column of an item in the table in Schedule 5 that relates to a subheading in Schedule 3:
(i) that is specified in column 2 of that item in the table in Schedule 5; and
(ii) that appears in column 1 of the Table below, opposite that excise item;
are increased by the same amount on and from that day.
14 Before section 21
Insert:
20A Regulations
The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
15 Schedule 4 (item 17A, column 3)
After “SG”, insert “/US”.
16 Schedule 4 (item 19, column 3)
After “DC”, insert “/US”.
17 Schedule 4 (item 20A, column 2)
After “Schedule 3”, insert “or 5”.
18 Schedule 4 (item 20A, column 3)
After “SG”, insert “/US”.
19 Schedule 4 (item 20B, column 2)
After “Schedule 3”, insert “or 5”.
20 Schedule 4 (item 20B, column 3)
After “SG”, insert “/US”.
21 Schedule 4 (item 34, column 3)
After “SG”, insert “/US”.
22 Schedule 4 (item 41E, column 3)
After “SG”, insert “/US”.
23 At the end of the last rate of duty in column 3 of item 44 in Schedule 4
Add:
US:
The difference between the rate of duty set out in the third column of an item in the table in Schedule 5 that relates to the subheading so specified and the rate of duty for the excise item specified in column 2 of the Table below opposite to that subheading, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921
24 At the end of the last rate of duty in column 3 of item 47 in Schedule 4
Add:
US:3%
25 At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4
Add:
US:3%
26 At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4
Add:
US:3%, and $0.05449/L
27 At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4
Add:
US:3%
28 At the end of the last rate of duty in column 3 of item 53C in Schedule 4
Add:
US:5%
29 The rates of duty in column 3 of item 59 in Schedule 4
Repeal the rates of duty, substitute:
15%
FI:10%
DC:10%
CA:7.5%
From 1 January 2005
10%
US:10%
FI:5%
DC:5%
CA:2.5%
From 1 January 2010
5%
US:5%
CA:Free
30 Schedule 4 (item 61, column 3)
After “SG”, insert “/US”.
31 Schedule 4 (item 70, column 3)
After “SG”, insert “/US”.
32 At the end of the last rate of duty in column 3 of item 72B in Schedule 4
Add:
US:5%
33 Schedule 4 (item 73, column 3)
After “SG”, insert “/US”.
34 At the end of the Act
Add:
Schedule 5—US originating goods
Note: See sections 15 and 16.
US originating goods
Column 1
Item
Column 2
Heading or subheading in Schedule 3
Column 3
Rate
1
2203.00.31
$35.04/L of alcohol
2
2203.00.39
$59.37/L of alcohol
3
2203.00.61
$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
4
2203.00.62
$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
5
2203.00.69
$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
6
2203.00.71
$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
7
2203.00.72
$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
8
2203.00.79
$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
9
2204.10.23
$35.04/L of alcohol
10
2204.10.29
$59.37/L of alcohol
11
2204.10.83
$35.04/L of alcohol
12
2204.10.89
$59.37/L of alcohol
13
2204.21.30
$35.04/L of alcohol
14
2204.21.90
$59.37/L of alcohol
15
2204.29.30
$35.04/L of alcohol
16
2204.29.90
$59.37/L of alcohol
17
2205.10.30
$35.04/L of alcohol
18
2205.10.90
$59.37/L of alcohol
19
2205.90.30
$35.04/L of alcohol
20
2205.90.90
$59.37/L of alcohol
21
2206.00.52
$35.04/L of alcohol
22
2206.00.59
$59.37/L of alcohol
23
2206.00.62
$35.04/L of alcohol
24
2206.00.69
$59.37/L of alcohol
25
2206.00.74
$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
26
2206.00.75
$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
27
2206.00.78
$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
28
2206.00.82
$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
29
2206.00.83
$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
30
2206.00.89
$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
31
2206.00.92
$35.04/L of alcohol
32
2206.00.99
$59.37/L of alcohol
33
2207.10.00
$59.37/L of alcohol
34
2207.20.10
$0.38143/L
35
2208.20.10
$55.43/L of alcohol
36
2208.20.90
$59.37/L of alcohol
37
2208.30.00
$59.37/L of alcohol
38
2208.40.00
$59.37/L of alcohol
39
2208.50.00
$59.37/L of alcohol
40
2208.60.00
$59.37/L of alcohol
41
2208.70.00
$59.37/L of alcohol
42
2208.90.20
$35.04/L of alcohol
43
2208.90.90
$59.37/L of alcohol
44
2401.20.00
$275.55/kg of tobacco content
45
2401.30.00
$275.55/kg of tobacco content
46
2402.10.20
$0.22044/stick
47
2402.10.80
$275.55/kg of tobacco content
48
2402.20.20
$0.22044/stick
49
2402.20.80
$275.55/kg of tobacco content
50
2403.10.30
$0.22044/stick
51
2403.10.70
$275.55/kg of tobacco content
52
2403.91.00
$275.55/kg of tobacco content
53
2403.99.20
$2.24/kg
54
2403.99.80
$275.55/kg of tobacco content
55
2707.10.00
$0.38143/L
56
2707.20.29
$0.38143/L
57
2707.20.89
$0.38143/L
58
2707.30.29
$0.38143/L
59
2707.30.89
$0.38143/L
60
2707.50.39
$0.38143/L
61
2707.50.89
$0.38143/L
62
2709.00.81
$0.07557/L
63
2709.00.89
$0.38143/L
64
2710.11.61
$0.02808/L
65
2710.11.62
$0.40516/L
66
2710.11.69
$0.38143/L
67
2710.11.73
$0.07557/L
68
2710.11.74
$0.07557/L
69
2710.11.79
$0.38143/L
70
2710.19.13
$0.07557/L
71
2710.19.19
$0.38143/L
72
2710.19.20
$0.38143/L
73
2710.19.33
$0.07557/L
74
2710.19.34
$0.07557/L
75
2710.19.39
$0.38143/L
76
2710.19.40
$0.02845/L
77
2710.19.50
$0.07557/L
78
2710.19.73
$0.07557/L
79
2710.19.74
$0.07557/L
80
2710.19.79
$0.38143/L
81
2710.19.91
$0.05449/L
82
2710.19.92
$0.05449/kg
83
2710.91.13
$0.07557/L
84
2710.91.19
$0.38143/L
85
2710.91.20
$0.38143/L
86
2710.91.33
$0.07557/L
87
2710.91.34
$0.07557/L
88
2710.91.39
$0.38143/L
89
2710.91.40
$0.02845/L
90
2710.91.50
$0.07557/L
91
2710.91.61
$0.02808/L
92
2710.91.62
$0.40516/L
93
2710.91.69
$0.38143/L
94
2710.91.73
$0.07557/L
95
2710.91.74
$0.07557/L
96
2710.91.79
$0.38143/L
97
2710.91.91
$0.05449/L
98
2710.91.92
$0.05449/kg
99
2710.99.13
$0.07557/L
100
2710.99.19
$0.38143/L
101
2710.99.20
$0.38143/L
102
2710.99.33
$0.07557/L
103
2710.99.34
$0.07557/L
104
2710.99.39
$0.38143/L
105
2710.99.40
$0.02845/L
106
2710.99.50
$0.07557/L
107
2710.99.61
$0.02808/L
108
2710.99.62
$0.40516/L
109
2710.99.69
$0.38143/L
110
2710.99.73
$0.07557/L
111
2710.99.74
$0.07557/L
112
2710.99.79
$0.38143/L
113
2710.99.91
$0.05449/L
114
2710.99.92
$0.05449/kg
115
2902.20.90
$0.38143/L
116
2902.30.90
$0.38143/L
117
2902.41.90
$0.38143/L
118
2902.42.90
$0.38143/L
119
2902.43.90
$0.38143/L
120
2902.44.90
$0.38143/L
121
2918.90.00
4%
From 1 January 2006: 3%
From 1 January 2007: 2.5%
From 1 January 2008: 1.5%
From 1 January 2009: 0.5%
From 1 January 2010: Free
122
3403.11.10
$0.05449/kg
123
3403.11.90
$0.05449/L
124
3403.19.10
$0.05449/kg
125
3403.19.90
$0.05449/L
126
3403.91.10
$0.05449/kg
127
3403.91.90
$0.05449/L
128
3403.99.10
$0.05449/kg
129
3403.99.90
$0.05449/L
130
3811.21.10
$0.05449/kg
131
3811.21.90
$0.05449/L
132
3817.00.19
$0.38143/L
133
3819.00.00
$0.05449/L
134
5007.10.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
135
5007.90.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
136
5106.10.00
3%
From 1 January 2010: Free
137
5106.20.00
3%
From 1 January 2010: Free
138
5107.10.00
3%
From 1 January 2010: Free
139
5107.20.00
3%
From 1 January 2010: Free
140
5108.10.00
3%
From 1 January 2010: Free
141
5108.20.00
3%
From 1 January 2010: Free
142
5109.10.00
3%
From 1 January 2010: Free
143
5109.90.00
3%
From 1 January 2010: Free
144
5110.00.00
3%
From 1 January 2010: Free
145
5111.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
146
5111.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
147
5111.20.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
148
5111.30.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
149
5111.90.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
150
5112.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
151
5112.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
152
5112.20.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
153
5112.30.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
154
5112.90.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
155
5113.00.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
156
5204.11.00
3%
From 1 January 2010: Free
157
5204.19.00
3%
From 1 January 2010: Free
158
5204.20.00
3%
From 1 January 2010: Free
159
5205.11.10
3%
From 1 January 2010: Free
160
5205.11.90
3%
From 1 January 2010: Free
161
5205.14.00
3%
From 1 January 2010: Free
162
5205.15.00
3%
From 1 January 2010: Free
163
5205.21.10
3%
From 1 January 2010: Free
164
5205.21.90
3%
From 1 January 2010: Free
165
5205.22.00
3%
From 1 January 2010: Free
166
5205.23.00
3%
From 1 January 2010: Free
167
5205.24.00
3%
From 1 January 2010: Free
168
5205.26.00
3%
From 1 January 2010: Free
169
5205.27.00
3%
From 1 January 2010: Free
170
5205.28.00
3%
From 1 January 2010: Free
171
5205.31.10
3%
From 1 January 2010: Free
172
5205.31.90
3%
From 1 January 2010: Free
173
5205.32.00
3%
From 1 January 2010: Free
174
5205.33.00
3%
From 1 January 2010: Free
175
5205.34.00
3%
From 1 January 2010: Free
176
5205.35.00
3%
From 1 January 2010: Free
177
5205.41.10
3%
From 1 January 2010: Free
178
5205.41.90
3%
From 1 January 2010: Free
179
5205.42.00
3%
From 1 January 2010: Free
180
5205.43.00
3%
From 1 January 2010: Free
181
5205.44.00
3%
From 1 January 2010: Free
182
5205.46.00
3%
From 1 January 2010: Free
183
5205.47.00
3%
From 1 January 2010: Free
184
5205.48.00
3%
From 1 January 2010: Free
185
5206.11.10
3%
From 1 January 2010: Free
186
5206.11.90
3%
From 1 January 2010: Free
187
5206.13.00
3%
From 1 January 2010: Free
188
5206.14.00
3%
From 1 January 2010: Free
189
5206.15.00
3%
From 1 January 2010: Free
190
5206.21.10
3%
From 1 January 2010: Free
191
5206.21.90
3%
From 1 January 2010: Free
192
5206.22.00
3%
From 1 January 2010: Free
193
5206.23.00
3%
From 1 January 2010: Free
194
5206.24.00
3%
From 1 January 2010: Free
195
5206.25.00
3%
From 1 January 2010: Free
196
5206.31.10
3%
From 1 January 2010: Free
197
5206.31.90
3%
From 1 January 2010: Free
198
5206.32.00
3%
From 1 January 2010: Free
199
5206.33.00
3%
From 1 January 2010: Free
200
5206.34.00
3%
From 1 January 2010: Free
201
5206.35.00
3%
From 1 January 2010: Free
202
5206.41.10
3%
From 1 January 2010: Free
203
5206.41.90
3%
From 1 January 2010: Free
204
5206.42.00
3%
From 1 January 2010: Free
205
5206.43.00
3%
From 1 January 2010: Free
206
5206.44.00
3%
From 1 January 2010: Free
207
5206.45.00
3%
From 1 January 2010: Free
208
5207.10.00
3%
From 1 January 2010: Free
209
5207.90.00
3%
From 1 January 2010: Free
210
5208.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
211
5208.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
212
5208.13.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
213
5208.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
214
5208.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
215
5208.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
216
5208.23.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
217
5208.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
218
5208.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
219
5208.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
220
5208.33.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
221
5208.39.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
222
5208.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
223
5208.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
224
5208.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
225
5208.49.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
226
5208.51.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
227
5208.52.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
228
5208.53.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
229
5208.59.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
230
5209.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
231
5209.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
232
5209.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
233
5209.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
234
5209.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
235
5209.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
236
5209.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
237
5209.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
238
5209.39.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
239
5209.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
240
5209.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
241
5209.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
242
5209.49.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
243
5209.51.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
244
5209.52.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
245
5209.59.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
246
5210.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
247
5210.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
248
5210.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
249
5210.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
250
5210.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
251
5210.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
252
5210.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
253
5210.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
254
5210.39.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
255
5210.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
256
5210.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
257
5210.49.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
258
5210.51.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
259
5210.52.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
260
5210.59.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
261
5211.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
262
5211.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
263
5211.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
264
5211.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
265
5211.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
266
5211.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
267
5211.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
268
5211.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
269
5211.39.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
270
5211.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
271
5211.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
272
5211.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
273
5211.49.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
274
5211.51.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
275
5211.52.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
276
5211.59.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
277
5212.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
278
5212.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
279
5212.13.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
280
5212.14.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
281
5212.15.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
282
5212.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
283
5212.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
284
5212.23.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
285
5212.24.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
286
5212.25.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
287
5306.20.00
3%
From 1 January 2010: Free
288
5307.10.00
3%
From 1 January 2010: Free
289
5307.20.00
3%
From 1 January 2010: Free
290
5401.10.00
3%
From 1 January 2010: Free
291
5401.20.00
3%
From 1 January 2010: Free
292
5402.31.00
3%
From 1 January 2010: Free
293
5402.32.00
3%
From 1 January 2010: Free
294
5402.33.00
3%
From 1 January 2010: Free
295
5402.39.00
3%
From 1 January 2010: Free
296
5402.41.00
3%
From 1 January 2010: Free
297
5402.42.00
3%
From 1 January 2010: Free
298
5402.43.00
3%
From 1 January 2010: Free
299
5402.49.00
3%
From 1 January 2010: Free
300
5402.51.00
3%
From 1 January 2010: Free
301
5402.52.00
3%
From 1 January 2010: Free
302
5402.59.00
3%
From 1 January 2010: Free
303
5402.61.00
3%
From 1 January 2010: Free
304
5402.62.00
3%
From 1 January 2010: Free
305
5402.69.00
3%
From 1 January 2010: Free
306
5403.20.00
3%
From 1 January 2010: Free
307
5403.31.00
3%
From 1 January 2010: Free
308
5403.32.00
3%
From 1 January 2010: Free
309
5403.33.00
3%
From 1 January 2010: Free
310
5403.39.00
3%
From 1 January 2010: Free
311
5403.41.00
3%
From 1 January 2010: Free
312
5403.42.00
3%
From 1 January 2010: Free
313
5403.49.00
3%
From 1 January 2010: Free
314
5404.10.00
3%
From 1 January 2010: Free
315
5404.90.00
3%
From 1 January 2010: Free
316
5405.00.00
3%
From 1 January 2010: Free
317
5406.10.00
3%
From 1 January 2010: Free
318
5406.20.00
3%
From 1 January 2010: Free
319
5407.10.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
320
5407.20.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
321
5407.30.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
322
5407.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
323
5407.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
324
5407.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
325
5407.44.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
326
5407.51.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
327
5407.52.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
328
5407.53.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
329
5407.54.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
330
5407.61.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
331
5407.69.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
332
5407.71.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
333
5407.72.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
334
5407.73.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
335
5407.74.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
336
5407.81.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
337
5407.82.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
338
5407.83.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
339
5407.84.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
340
5407.91.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
341
5407.92.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
342
5407.93.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
343
5407.94.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
344
5408.10.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
345
5408.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
346
5408.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
347
5408.23.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
348
5408.24.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
349
5408.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
350
5408.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
351
5408.33.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
352
5408.34.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
353
5501.10.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
354
5501.20.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
355
5501.30.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
356
5501.90.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
357
5508.10.00
3%
From 1 January 2010: Free
358
5508.20.00
3%
From 1 January 2010: Free
359
5509.11.00
3%
From 1 January 2010: Free
360
5509.12.00
3%
From 1 January 2010: Free
361
5509.31.00
3%
From 1 January 2010: Free
362
5509.32.00
3%
From 1 January 2010: Free
363
5509.41.00
3%
From 1 January 2010: Free
364
5509.42.00
3%
From 1 January 2010: Free
365
5509.51.00
3%
From 1 January 2010: Free
366
5509.52.00
3%
From 1 January 2010: Free
367
5509.59.00
3%
From 1 January 2010: Free
368
5509.61.00
3%
From 1 January 2010: Free
369
5509.62.00
3%
From 1 January 2010: Free
370
5509.69.00
3%
From 1 January 2010: Free
371
5509.91.00
3%
From 1 January 2010: Free
372
5509.99.00
3%
From 1 January 2010: Free
373
5510.11.00
3%
From 1 January 2010: Free
374
5510.12.00
3%
From 1 January 2010: Free
375
5510.20.00
3%
From 1 January 2010: Free
376
5510.30.00
3%
From 1 January 2010: Free
377
5510.90.00
3%
From 1 January 2010: Free
378
5511.10.00
3%
From 1 January 2010: Free
379
5511.20.00
3%
From 1 January 2010: Free
380
5511.30.00
3%
From 1 January 2010: Free
381
5512.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
382
5512.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
383
5512.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
384
5512.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
385
5512.91.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
386
5512.99.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
387
5513.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
388
5513.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
389
5513.13.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
390
5513.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
391
5513.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
392
5513.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
393
5513.23.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
394
5513.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
395
5513.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
396
5513.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
397
5513.33.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
398
5513.39.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
399
5513.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
400
5513.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
401
5513.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
402
5513.49.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
403
5514.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
404
5514.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
405
5514.13.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
406
5514.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
407
5514.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
408
5514.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
409
5514.23.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
410
5514.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
411
5514.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
412
5514.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
413
5514.33.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
414
5514.39.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
415
5514.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
416
5514.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
417
5514.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
418
5514.49.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
419
5515.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
420
5515.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
421
5515.13.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
422
5515.19.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
423
5515.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
424
5515.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
425
5515.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
426
5515.91.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
427
5515.92.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
428
5515.99.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
429
5516.11.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
430
5516.12.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
431
5516.13.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
432
5516.14.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
433
5516.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
434
5516.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
435
5516.23.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
436
5516.24.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
437
5516.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
438
5516.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
439
5516.33.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
440
5516.34.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
441
5516.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
442
5516.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
443
5516.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
444
5516.44.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
445
5516.91.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
446
5516.92.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
447
5516.93.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
448
5516.94.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
449
5601.10.90
3%
From 1 January 2010: Free
450
5602.10.00
3%
From 1 January 2010: Free
451
5602.21.00
3%
From 1 January 2010: Free
452
5602.29.00
3%
From 1 January 2010: Free
453
5602.90.00
3%
From 1 January 2010: Free
454
5603.11.00
3%
From 1 January 2010: Free
455
5603.12.00
3%
From 1 January 2010: Free
456
5603.13.00
3%
From 1 January 2010: Free
457
5603.14.00
3%
From 1 January 2010: Free
458
5603.91.00
3%
From 1 January 2010: Free
459
5603.92.00
3%
From 1 January 2010: Free
460
5603.93.00
3%
From 1 January 2010: Free
461
5603.94.00
3%
From 1 January 2010: Free
462
5604.10.00
3%
From 1 January 2010: Free
463
5604.20.00
3%
From 1 January 2010: Free
464
5604.90.00
3%
From 1 January 2010: Free
465
5607.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
466
5607.21.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
467
5607.29.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
468
5607.41.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
469
5607.49.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
470
5607.50.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
471
5607.90.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
472
5608.19.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
473
5608.90.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
474
5609.00.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
475
5702.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
476
5702.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
477
5702.39.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
478
5702.39.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
479
5702.41.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
480
5702.42.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
481
5702.49.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
482
5702.49.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
483
5702.51.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
484
5702.52.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
485
5702.59.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
486
5702.91.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
487
5702.92.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
488
5702.99.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
489
5703.10.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
490
5703.20.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
491
5703.30.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
492
5703.90.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
493
5704.10.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
494
5704.10.90
3%
From 1 January 2010: Free
495
5704.90.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
496
5704.90.90
3%
From 1 January 2010: Free
497
5705.00.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
498
5705.00.30
3%
From 1 January 2010: Free
499
5705.00.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
500
5801.10.10
3%
From 1 January 2010: Free
501
5801.10.99
8%
From 1 January 2010: 3%
From 1 January 2015: Free
502
5801.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
503
5801.23.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
504
5801.24.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
505
5801.25.10
3%
From 1 January 2010: Free
506
5801.25.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
507
5801.26.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
508
5801.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
509
5801.33.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
510
5801.34.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
511
5801.35.10
3%
From 1 January 2010: Free
512
5801.35.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
513
5801.36.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
514
5801.90.10
3%
From 1 January 2010: Free
515
5801.90.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
516
5802.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
517
5802.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
518
5802.20.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
519
5802.30.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
520
5803.90.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
521
5806.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
522
5806.20.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
523
5806.31.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
524
5806.32.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
525
5806.39.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
526
5807.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
527
5807.90.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
528
5808.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
529
5808.90.00
3%
From 1 January 2010: Free
530
5810.10.00
3%
From 1 January 2010: Free
531
5810.91.00
3%
From 1 January 2010: Free
532
5810.92.00
3%
From 1 January 2010: Free
533
5810.99.00
3%
From 1 January 2010: Free
534
5811.00.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
535
5902.10.00
3%
From 1 January 2010: Free
536
5902.20.00
3%
From 1 January 2010: Free
537
5902.90.00
3%
From 1 January 2010: Free
538
5903.10.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
539
5903.10.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
540
5903.20.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
541
5903.20.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
542
5903.90.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
543
5903.90.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
544
5904.10.00
3%
From 1 January 2010: Free
545
5904.90.00
3%
From 1 January 2010: Free
546
5905.00.10
3%
From 1 January 2010: Free
547
5905.00.20
8%
From 1 January 2010: 3%
From 1 January 2015: Free
548
5905.00.30
8%
From 1 January 2010: 3%
From 1 January 2015: Free
549
5906.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
550
5906.91.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
551
5906.99.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
552
5907.00.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
553
5908.00.00
3%
From 1 January 2010: Free
554
5909.00.10
3%
From 1 January 2010: Free
555
5910.00.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
556
5911.10.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
557
5911.20.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
558
5911.40.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
559
5911.90.10
8%
From 1 January 2010: 3%
From 1 January 2015: Free
560
5911.90.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
561
6001.10.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
562
6001.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
563
6001.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
564
6001.29.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
565
6001.91.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
566
6001.92.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
567
6001.99.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
568
6002.40.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
569
6002.90.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
570
6003.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
571
6003.20.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
572
6003.30.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
573
6003.40.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
574
6003.90.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
575
6004.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
576
6004.90.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
577
6005.10.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
578
6005.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
579
6005.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
580
6005.23.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
581
6005.24.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
582
6005.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
583
6005.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
584
6005.34.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
585
6005.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
586
6005.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
587
6005.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
588
6005.44.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
589
6005.90.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
590
6006.10.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
591
6006.21.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
592
6006.22.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
593
6006.23.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
594
6006.24.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
595
6006.31.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
596
6006.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
597
6006.33.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
598
6006.34.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
599
6006.41.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
600
6006.42.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
601
6006.43.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
602
6006.44.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
603
6006.90.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
604
6101.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
605
6101.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
606
6101.30.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
607
6101.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
608
6102.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
609
6102.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
610
6102.30.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
611
6102.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
612
6103.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
613
6103.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
614
6103.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
615
6103.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
616
6103.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
617
6103.23.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
618
6103.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
619
6103.31.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
620
6103.32.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
621
6103.33.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
622
6103.39.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
623
6103.41.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
624
6103.42.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
625
6103.43.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
626
6103.49.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
627
6104.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
628
6104.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
629
6104.13.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
630
6104.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
631
6104.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
632
6104.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
633
6104.23.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
634
6104.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
635
6104.31.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
636
6104.32.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
637
6104.33.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
638
6104.39.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
639
6104.41.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
640
6104.42.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
641
6104.43.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
642
6104.44.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
643
6104.49.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
644
6104.51.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
645
6104.52.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
646
6104.53.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
647
6104.59.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
648
6104.61.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
649
6104.62.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
650
6104.63.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
651
6104.69.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
652
6105.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
653
6105.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
654
6105.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
655
6106.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
656
6106.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
657
6106.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
658
6107.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
659
6107.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
660
6107.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
661
6107.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
662
6107.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
663
6107.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
664
6107.91.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
665
6107.92.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
666
6107.99.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
667
6108.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
668
6108.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
669
6108.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
670
6108.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
671
6108.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
672
6108.31.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
673
6108.32.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
674
6108.39.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
675
6108.91.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
676
6108.92.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
677
6108.99.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
678
6109.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
679
6109.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
680
6110.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
681
6110.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
682
6110.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
683
6110.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
684
6110.30.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
685
6110.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
686
6111.10.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
687
6111.10.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
688
6111.20.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
689
6111.20.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
690
6111.30.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
691
6111.30.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
692
6111.90.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
693
6111.90.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
694
6112.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
695
6112.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
696
6112.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
697
6112.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
698
6112.31.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
699
6112.39.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
700
6112.41.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
701
6112.49.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
702
6113.00.11
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
703
6113.00.19
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
704
6113.00.20
3%
From 1 January 2010: Free
705
6113.00.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
706
6114.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
707
6114.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
708
6114.30.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
709
6114.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
710
6115.11.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
711
6115.11.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
712
6115.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
713
6115.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
714
6115.20.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
715
6115.91.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
716
6115.91.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
717
6115.92.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
718
6115.92.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
719
6115.93.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
720
6115.93.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
721
6115.99.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
722
6115.99.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
723
6117.20.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
724
6117.90.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
725
6117.90.20
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
726
6117.90.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
727
6201.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
728
6201.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
729
6201.13.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
730
6201.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
731
6201.91.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
732
6201.92.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
733
6201.93.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
734
6201.99.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
735
6202.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
736
6202.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
737
6202.13.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
738
6202.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
739
6202.91.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
740
6202.92.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
741
6202.93.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
742
6202.99.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
743
6203.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
744
6203.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
745
6203.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
746
6203.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
747
6203.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
748
6203.23.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
749
6203.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
750
6203.31.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
751
6203.32.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
752
6203.33.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
753
6203.39.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
754
6203.41.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
755
6203.42.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
756
6203.43.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
757
6203.49.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
758
6204.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
759
6204.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
760
6204.13.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
761
6204.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
762
6204.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
763
6204.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
764
6204.23.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
765
6204.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
766
6204.31.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
767
6204.32.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
768
6204.33.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
769
6204.39.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
770
6204.41.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
771
6204.42.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
772
6204.43.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
773
6204.44.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
774
6204.49.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
775
6204.51.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
776
6204.52.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
777
6204.53.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
778
6204.59.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
779
6204.61.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
780
6204.62.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
781
6204.63.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
782
6204.69.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
783
6205.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
784
6205.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
785
6205.30.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
786
6205.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
787
6206.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
788
6206.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
789
6206.30.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
790
6206.40.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
791
6206.90.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
792
6207.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
793
6207.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
794
6207.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
795
6207.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
796
6207.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
797
6207.91.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
798
6207.92.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
799
6207.99.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
800
6208.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
801
6208.19.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
802
6208.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
803
6208.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
804
6208.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
805
6208.91.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
806
6208.92.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
807
6208.99.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
808
6209.10.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
809
6209.10.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
810
6209.20.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
811
6209.20.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
812
6209.30.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
813
6209.30.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
814
6209.90.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
815
6209.90.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
816
6210.10.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
817
6210.10.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
818
6210.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
819
6210.30.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
820
6210.40.10
3%
From 1 January 2010: Free
821
6210.40.20
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
822
6210.40.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
823
6210.50.10
3%
From 1 January 2010: Free
824
6210.50.20
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
825
6210.50.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
826
6211.11.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
827
6211.12.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
828
6211.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
829
6211.31.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
830
6211.32.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
831
6211.33.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
832
6211.39.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
833
6211.41.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
834
6211.42.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
835
6211.43.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
836
6211.49.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
837
6212.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
838
6212.20.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
839
6212.30.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
840
6212.90.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
841
6212.90.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
842
6213.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
843
6213.20.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
844
6213.90.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
845
6215.10.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
846
6215.20.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
847
6215.90.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
848
6217.10.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
849
6217.90.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
850
6217.90.90
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
851
6301.10.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
852
6301.30.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
853
6301.40.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
854
6301.90.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
855
6302.10.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
856
6302.21.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
857
6302.22.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
858
6302.29.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
859
6302.31.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
860
6302.32.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
861
6302.39.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
862
6302.40.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
863
6302.51.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
864
6302.52.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
865
6302.53.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
866
6302.59.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
867
6302.60.00
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
868
6302.91.20
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
869
6302.91.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
870
6302.92.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
871
6302.93.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
872
6302.99.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
873
6303.11.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
874
6303.11.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
875
6303.12.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
876
6303.12.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
877
6303.19.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
878
6303.19.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
879
6303.91.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
880
6303.91.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
881
6303.92.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
882
6303.92.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
883
6303.99.10
15.5%
From 1 January 2010: 8%
From 1 January 2015: Free
884
6303.99.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
885
6304.11.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
886
6304.19.10
3%
From 1 January 2010: Free
887
6304.19.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
888
6304.91.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
889
6304.92.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
890
6304.93.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
891
6304.99.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
892
6305.32.00
8%
From 1 January 2010: 3%
From 1 January 2015: Free
893
6305.33.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
894
6305.39.90
8%
From 1 January 2010: 3%
From 1 January 2015: Free
895
6306.11.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
896
6306.12.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
897
6306.19.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
898
6306.21.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
899
6306.22.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
900
6306.29.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
901
6306.31.00
3%
From 1 January 2010: Free
902
6306.39.00
3%
From 1 January 2010: Free
903
6306.41.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
904
6306.49.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
905
6306.91.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
906
6306.99.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
907
6307.10.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
908
6307.10.20
3%
From 1 January 2010: Free
909
6307.10.30
3%
From 1 January 2010: Free
910
6307.10.90
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
911
6307.20.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
912
6307.90.10
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
913
6307.90.21
3%
From 1 January 2010: Free
914
6307.90.29
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
915
6307.90.30
3%
From 1 January 2010: Free
916
6307.90.40
3%
From 1 January 2010: Free
917
6307.90.91
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
918
6307.90.99
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
919
6401.10.00
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
920
6401.91.00
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
921
6401.92.90
(prescribed goods only)
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
922
6401.99.90
(prescribed goods only)
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
923
6402.30.00
(prescribed goods only)
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
924
6402.91.90
(prescribed goods only)
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
925
6402.99.90
(prescribed goods only)
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
926
6404.11.90
(prescribed goods only)
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
927
6404.19.90
(prescribed goods only)
9%
From 1 January 2006: 8%
From 1 January 2007: 7%
From 1 January 2008: 6%
From 1 January 2009: 5%
From 1 January 2010: 4%
From 1 January 2011: 3%
From 1 January 2012: 2%
From 1 January 2013: 1%
From 1 January 2014: Free
928
7019.11.00
3%
From 1 January 2010: Free
929
7019.12.00
3%
From 1 January 2010: Free
930
7019.19.00
3%
From 1 January 2010: Free
931
7019.40.00
3%
From 1 January 2010: Free
932
7019.51.00
3%
From 1 January 2010: Free
933
7019.52.00
3%
From 1 January 2010: Free
934
7019.59.00
3%
From 1 January 2010: Free
935
8703.21.11
8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each
936
8703.21.19
8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free
937
8703.22.11
8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each
938
8703.22.19
8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free
939
8703.23.11
8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each
940
8703.23.19
8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free
941
8703.24.11
8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each
942
8703.24.19
8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free
943
8703.31.11
8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each
944
8703.31.19
8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free
945
8703.32.11
8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each
946
8703.32.19
8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free
947
8703.33.11
8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each
948
8703.33.19
8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free
949
8703.90.11
8%, and $12 000 each
From 1 January 2006: 6.5%, and $12 000 each
From 1 January 2007: 5%, and $12 000 each
From 1 January 2008: 3%, and $12 000 each
From 1 January 2009: 1.5%, and $12 000 each
From 1 January 2010: $12 000 each
950
8703.90.19
8%
From 1 January 2006: 6.5%
From 1 January 2007: 5%
From 1 January 2008: 3%
From 1 January 2009: 1.5%
From 1 January 2010: Free
951
9404.90.00
5.5%
From 1 January 2010: 3%
From 1 January 2015: Free
35 Schedule 5 (before table item 1)
Insert:
1A
1516.10.10
$0.38143/L
1B
1516.20.10
$0.38143/L
36 Schedule 5 (table item 63)
Repeal the item, substitute:
63
2709.00.87
$0.38143/L
63A
2709.00.88
$0.40143/L
37 Schedule 5 (cell at table item 64, column 3)
Repeal the cell, substitute:
$0.03114/L
38 Schedule 5 (after table item 69)
Insert:
69A
2710.11.81
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
69B
2710.11.82
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend
39 Schedule 5 (table item 71)
Repeal the item, substitute:
71
2710.19.17
$0.38143/L
71A
2710.19.18
$0.40143/L
40 Schedule 5 (table item 72)
Repeal the item, substitute:
72
2710.19.21
$0.38143/L
72A
2710.19.29
$0.40143/L
41 Schedule 5 (table item 75)
Repeal the item, substitute:
75
2710.19.37
$0.38143/L
75A
2710.19.38
$0.40143/L
42 Schedule 5 (cell at table item 76, column 3)
Repeal the cell, substitute:
$0.03151/L
43 Schedule 5 (after table item 80)
Insert:
80A
2710.19.81
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
80B
2710.19.82
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend
44 Schedule 5 (table item 84)
Repeal the item, substitute:
84
2710.91.17
$0.38143/L
84A
2710.91.18
$0.40143/L
45 Schedule 5 (table item 85)
Repeal the item, substitute:
85
2710.91.21
$0.38143/L
85A
2710.91.29
$0.40143/L
46 Schedule 5 (table item 88)
Repeal the item, substitute:
88
2710.91.37
$0.38143/L
88A
2710.91.38
$0.40143/L
47 Schedule 5 (cell at table item 89, column 3)
Repeal the cell, substitute:
$0.03151/L
48 Schedule 5 (cell at table item 91, column 3)
Repeal the cell, substitute:
$0.03114/L
49 Schedule 5 (after table item 96)
Insert:
96A
2710.91.81
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
96B
2710.91.82
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend
50 Schedule 5 (table item 100)
Repeal the item, substitute:
100
2710.99.17
$0.38143/L
100A
2710.99.18
$0.40143/L
51 Schedule 5 (table item 101)
Repeal the item, substitute:
101
2710.99.21
$0.38143/L
101A
2710.99.29
$0.40143/L
52 Schedule 5 (table item 104)
Repeal the item, substitute:
104
2710.99.37
$0.38143/L
104A
2710.99.38
$0.40143/L
53 Schedule 5 (cell at table item 105, column 3)
Repeal the cell, substitute:
$0.03151/L
54 Schedule 5 (cell at table item 107, column 3)
Repeal the cell, substitute:
$0.03114/L
55 Schedule 5 (after table item 112)
Insert:
112A
2710.99.81
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
112B
2710.99.82
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend
56 Schedule 5 (after table item 133)
Insert:
133A
3824.90.21
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
133B
3824.90.22
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.40143/L of other substances
in the blend
57 User’s Guide
Repeal the User’s Guide, substitute:
USER’S GUIDE
This Guide aims to give a general overview of the operation and organisation of this Act.
The operation of the Act
The Act imposes Customs duty on goods imported into Australia.
To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia’s international obligations as a party to the World Trade Organization Agreement.
Note: The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department’s world‑wide web site.
The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for US originating goods is determined under Schedule 5.
Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3 or 5.
Rates of duty under Schedules 3 and 5, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.
The organisation of the Act
The Act consists of 3 Parts and 5 Schedules.
Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.
Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.
Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.
Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.
Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.
Schedule 3 sets out the Principal Tariff.
Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.
Schedule 5 sets out the rate of duty for US originating goods.
[Minister’s second reading speech made in—
House of Representatives on 23 June 2004
Senate on 3 August 2004]
(108/04)