Advanced Search

US Free Trade Agreement Implementation (Customs Tariff) Act 2004

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
 
 
 
 
 
 
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)