Commonwealth of Australia Bills

[Index] [Search] [Download] [Related Items] [Help]


This is a Bill, not an Act. For current law, see the Acts databases.


US FREE TRADE AGREEMENT IMPLEMENTATION (CUSTOMS TARIFF) BILL 2004

2002-2003-2004

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES




Presented and read a first time









US Free Trade Agreement Implementation (Customs Tariff) Bill 2004

No. , 2004

(Justice and Customs)



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



Contents

Customs Tariff Act 1995 4

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

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.


2. Schedule 1, items 1 to 32

The later of:

(a) 1 January 2005; and

(b) the day on which the Australia-United States Free Trade Agreement, done at Washington DC on 18 May 2004, comes into force for Australia.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

The Minister for Trade must announce by notice in the Gazette the day on which the Agreement comes into force for Australia.


3. Schedule 1, item 33

The later of:

(a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post-2005 Arrangements) Act 2004; and

(b) immediately after the commencement of the provisions covered by table item 2.

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.


4. Schedule 1, item 34

At the same time as the provisions covered by table item 2.


5. Schedule 1, items 35 to 56

The later of:

(a) the start of the day on which the Customs Tariff Amendment (Fuels) Act 2004 receives the Royal Assent; and

(b) immediately after the commencement of the provisions covered by table item 2.

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.


6. Schedule 1, item 57

At the same time as the provisions covered by table item 2.


Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments


Customs Tariff Act 1995

1 Subsection 3(1) (at the end of the definition of rate column)

Add:

; or (c) the third column of the table in Schedule 5.

2 Subsection 9(1)

Omit “Schedule 3 or 4”, substitute “Schedule 3, 4 or 5”.

3 After paragraph 11(1)(b)

Insert:

; or (ba) the third column of an item in the table in Schedule 5 that applies to goods;

4 After paragraph 11(1)(d)

Insert:

; or (e) the third column of that item in the table in Schedule 5;

5 After paragraph 11(2)(b)

Insert:

; or (ba) the third column of an item in the table in Schedule 5 that applies to goods;

6 After section 13

Insert:

13A When goods are US originating goods

For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901.

7 At the end of subsection 14(1)

Add:

; and (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if “US” is specified in relation to the rate.

8 Paragraph 16(a)

Repeal the paragraph, substitute:

(a) if the goods:

(i) are not the produce or manufacture of a Preference Country; and

(ii) are not US originating goods;

by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;

9 At the end of section 16

Add:

(k) if the goods are US originating goods:

(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 5—by reference to the rate of duty set out in column 3 of that item; or

(ii) otherwise—Free.

Note: See also subsection (2).

(2) However, if column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)”, subparagraph (1)(k)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.

Note: If column 2 of an item in the table in Schedule 5 includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.

10 Subsection 18(1)

Repeal the subsection, substitute:

(1) Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:

(a) under the tariff classification in Schedule 3 that applies to the goods; or

(b) under an item in the table in Schedule 5 that applies to the goods.

11 Paragraph 18(2)(a)

Repeal the paragraph, substitute:

(a) if the goods:

(i) are not the produce or manufacture of a Preference Country; and

(ii) are not US originating goods;

by reference to the general rate set out in the third column of that item;

12 At the end of subsection 18(2)

Add:

(k) if the goods are US originating goods:

(i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item—by reference to that rate of duty; or

(ii) otherwise—Free.

13 Subsection 19(1)

Omit “set out in the rate column of the subheading in Schedule 3 appearing in column 1 opposite that excise item are increased by the same amount on and from that day.”, substitute:

set out in:

(a) the rate column of the subheading in Schedule 3 appearing in column 1 of the Table below, opposite that excise item; and

(b) the rate column of an item in the table in Schedule 5 that relates to a subheading in Schedule 3:

(i) that is specified in column 2 of that item in the table in Schedule 5; and

(ii) that appears in column 1 of the Table below, opposite that excise item;

are increased by the same amount on and from that day.

14 Before section 21

Insert:

20A Regulations

The Governor-General may make regulations prescribing matters:

(a) required or permitted by this Act to be prescribed; or

(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

15 Schedule 4 (item 17A, column 3)

After “SG”, insert “/US”.

16 Schedule 4 (item 19, column 3)

After “DC”, insert “/US”.

17 Schedule 4 (item 20A, column 2)

After “Schedule 3”, insert “or 5”.

18 Schedule 4 (item 20A, column 3)

After “SG”, insert “/US”.

19 Schedule 4 (item 20B, column 2)

After “Schedule 3”, insert “or 5”.

20 Schedule 4 (item 20B, column 3)

After “SG”, insert “/US”.

21 Schedule 4 (item 34, column 3)

After “SG”, insert “/US”.

22 Schedule 4 (item 41E, column 3)

After “SG”, insert “/US”.

23 At the end of the last rate of duty in column 3 of item 44 in Schedule 4

Add:



US:

The difference between the rate of duty set out in the third column of an item in the table in Schedule 5 that relates to the subheading so specified and the rate of duty for the excise item specified in column 2 of the Table below opposite to that subheading, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921

24 At the end of the last rate of duty in column 3 of item 47 in Schedule 4

Add:



US:3%

25 At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4

Add:



US:3%

26 At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4

Add:



US:3%, and $0.05449/L

27 At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4

Add:



US:3%

28 At the end of the last rate of duty in column 3 of item 53C in Schedule 4

Add:



US:5%

29 The rates of duty in column 3 of item 59 in Schedule 4

Repeal the rates of duty, substitute:



15%
FI:10%
DC:10%
CA:7.5%


From 1 January 2005

10%
US:10%
FI:5%
DC:5%
CA:2.5%


From 1 January 2010

5%
US:5%
CA:Free

30 Schedule 4 (item 61, column 3)

After “SG”, insert “/US”.

31 Schedule 4 (item 70, column 3)

After “SG”, insert “/US”.

32 At the end of the last rate of duty in column 3 of item 72B in Schedule 4

Add:



US:5%

33 Schedule 4 (item 73, column 3)

After “SG”, insert “/US”.

34 At the end of the Act

Add:

Schedule 5—US originating goods

Note: See sections 15 and 16.




US originating goods

Column 1
Item

Column 2
Heading or subheading in Schedule 3

Column 3
Rate

1

2203.00.31

$35.04/L of alcohol

2

2203.00.39

$59.37/L of alcohol

3

2203.00.61

$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.62

$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.69

$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.71

$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.72

$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.79

$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2204.10.23

$35.04/L of alcohol

10

2204.10.29

$59.37/L of alcohol

11

2204.10.83

$35.04/L of alcohol

12

2204.10.89

$59.37/L of alcohol

13

2204.21.30

$35.04/L of alcohol

14

2204.21.90

$59.37/L of alcohol

15

2204.29.30

$35.04/L of alcohol

16

2204.29.90

$59.37/L of alcohol

17

2205.10.30

$35.04/L of alcohol

18

2205.10.90

$59.37/L of alcohol

19

2205.90.30

$35.04/L of alcohol

20

2205.90.90

$59.37/L of alcohol

21

2206.00.52

$35.04/L of alcohol

22

2206.00.59

$59.37/L of alcohol

23

2206.00.62

$35.04/L of alcohol

24

2206.00.69

$59.37/L of alcohol

25

2206.00.74

$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

26

2206.00.75

$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

27

2206.00.78

$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

28

2206.00.82

$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

29

2206.00.83

$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

30

2206.00.89

$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

31

2206.00.92

$35.04/L of alcohol

32

2206.00.99

$59.37/L of alcohol

33

2207.10.00

$59.37/L of alcohol

34

2207.20.10

$0.38143/L

35

2208.20.10

$55.43/L of alcohol

36

2208.20.90

$59.37/L of alcohol

37

2208.30.00

$59.37/L of alcohol

38

2208.40.00

$59.37/L of alcohol

39

2208.50.00

$59.37/L of alcohol

40

2208.60.00

$59.37/L of alcohol

41

2208.70.00

$59.37/L of alcohol

42

2208.90.20

$35.04/L of alcohol

43

2208.90.90

$59.37/L of alcohol

44

2401.20.00

$275.55/kg of tobacco content

45

2401.30.00

$275.55/kg of tobacco content

46

2402.10.20

$0.22044/stick

47

2402.10.80

$275.55/kg of tobacco content

48

2402.20.20

$0.22044/stick

49

2402.20.80

$275.55/kg of tobacco content

50

2403.10.30

$0.22044/stick

51

2403.10.70

$275.55/kg of tobacco content

52

2403.91.00

$275.55/kg of tobacco content

53

2403.99.20

$2.24/kg

54

2403.99.80

$275.55/kg of tobacco content

55

2707.10.00

$0.38143/L

56

2707.20.29

$0.38143/L

57

2707.20.89

$0.38143/L

58

2707.30.29

$0.38143/L

59

2707.30.89

$0.38143/L

60

2707.50.39

$0.38143/L

61

2707.50.89

$0.38143/L

62

2709.00.81

$0.07557/L

63

2709.00.89

$0.38143/L

64

2710.11.61

$0.02808/L

65

2710.11.62

$0.40516/L

66

2710.11.69

$0.38143/L

67

2710.11.73

$0.07557/L

68

2710.11.74

$0.07557/L

69

2710.11.79

$0.38143/L

70

2710.19.13

$0.07557/L

71

2710.19.19

$0.38143/L

72

2710.19.20

$0.38143/L

73

2710.19.33

$0.07557/L

74

2710.19.34

$0.07557/L

75

2710.19.39

$0.38143/L

76

2710.19.40

$0.02845/L

77

2710.19.50

$0.07557/L

78

2710.19.73

$0.07557/L

79

2710.19.74

$0.07557/L

80

2710.19.79

$0.38143/L

81

2710.19.91

$0.05449/L

82

2710.19.92

$0.05449/kg

83

2710.91.13

$0.07557/L

84

2710.91.19

$0.38143/L

85

2710.91.20

$0.38143/L

86

2710.91.33

$0.07557/L

87

2710.91.34

$0.07557/L

88

2710.91.39

$0.38143/L

89

2710.91.40

$0.02845/L

90

2710.91.50

$0.07557/L

91

2710.91.61

$0.02808/L

92

2710.91.62

$0.40516/L

93

2710.91.69

$0.38143/L

94

2710.91.73

$0.07557/L

95

2710.91.74

$0.07557/L

96

2710.91.79

$0.38143/L

97

2710.91.91

$0.05449/L

98

2710.91.92

$0.05449/kg

99

2710.99.13

$0.07557/L

100

2710.99.19

$0.38143/L

101

2710.99.20

$0.38143/L

102

2710.99.33

$0.07557/L

103

2710.99.34

$0.07557/L

104

2710.99.39

$0.38143/L

105

2710.99.40

$0.02845/L

106

2710.99.50

$0.07557/L

107

2710.99.61

$0.02808/L

108

2710.99.62

$0.40516/L

109

2710.99.69

$0.38143/L

110

2710.99.73

$0.07557/L

111

2710.99.74

$0.07557/L

112

2710.99.79

$0.38143/L

113

2710.99.91

$0.05449/L

114

2710.99.92

$0.05449/kg

115

2902.20.90

$0.38143/L

116

2902.30.90

$0.38143/L

117

2902.41.90

$0.38143/L

118

2902.42.90

$0.38143/L

119

2902.43.90

$0.38143/L

120

2902.44.90

$0.38143/L

121

2918.90.00

4%

From 1 January 2006: 3%

From 1 January 2007: 2.5%

From 1 January 2008: 1.5%

From 1 January 2009: 0.5%

From 1 January 2010: Free

122

3403.11.10

$0.05449/kg

123

3403.11.90

$0.05449/L

124

3403.19.10

$0.05449/kg

125

3403.19.90

$0.05449/L

126

3403.91.10

$0.05449/kg

127

3403.91.90

$0.05449/L

128

3403.99.10

$0.05449/kg

129

3403.99.90

$0.05449/L

130

3811.21.10

$0.05449/kg

131

3811.21.90

$0.05449/L

132

3817.00.19

$0.38143/L

133

3819.00.00

$0.05449/L

134

5007.10.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

135

5007.90.10

8%

From 1 January 2010: 3%

From 1 January 2015: Free

136

5106.10.00

3%

From 1 January 2010: Free

137

5106.20.00

3%

From 1 January 2010: Free

138

5107.10.00

3%

From 1 January 2010: Free

139

5107.20.00

3%

From 1 January 2010: Free

140

5108.10.00

3%

From 1 January 2010: Free

141

5108.20.00

3%

From 1 January 2010: Free

142

5109.10.00

3%

From 1 January 2010: Free

143

5109.90.00

3%

From 1 January 2010: Free

144

5110.00.00

3%

From 1 January 2010: Free

145

5111.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

146

5111.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

147

5111.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

148

5111.30.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

149

5111.90.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

150

5112.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

151

5112.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

152

5112.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

153

5112.30.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

154

5112.90.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

155

5113.00.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

156

5204.11.00

3%

From 1 January 2010: Free

157

5204.19.00

3%

From 1 January 2010: Free

158

5204.20.00

3%

From 1 January 2010: Free

159

5205.11.10

3%

From 1 January 2010: Free

160

5205.11.90

3%

From 1 January 2010: Free

161

5205.14.00

3%

From 1 January 2010: Free

162

5205.15.00

3%

From 1 January 2010: Free

163

5205.21.10

3%

From 1 January 2010: Free

164

5205.21.90

3%

From 1 January 2010: Free

165

5205.22.00

3%

From 1 January 2010: Free

166

5205.23.00

3%

From 1 January 2010: Free

167

5205.24.00

3%

From 1 January 2010: Free

168

5205.26.00

3%

From 1 January 2010: Free

169

5205.27.00

3%

From 1 January 2010: Free

170

5205.28.00

3%

From 1 January 2010: Free

171

5205.31.10

3%

From 1 January 2010: Free

172

5205.31.90

3%

From 1 January 2010: Free

173

5205.32.00

3%

From 1 January 2010: Free

174

5205.33.00

3%

From 1 January 2010: Free

175

5205.34.00

3%

From 1 January 2010: Free

176

5205.35.00

3%

From 1 January 2010: Free

177

5205.41.10

3%

From 1 January 2010: Free

178

5205.41.90

3%

From 1 January 2010: Free

179

5205.42.00

3%

From 1 January 2010: Free

180

5205.43.00

3%

From 1 January 2010: Free

181

5205.44.00

3%

From 1 January 2010: Free

182

5205.46.00

3%

From 1 January 2010: Free

183

5205.47.00

3%

From 1 January 2010: Free

184

5205.48.00

3%

From 1 January 2010: Free

185

5206.11.10

3%

From 1 January 2010: Free

186

5206.11.90

3%

From 1 January 2010: Free

187

5206.13.00

3%

From 1 January 2010: Free

188

5206.14.00

3%

From 1 January 2010: Free

189

5206.15.00

3%

From 1 January 2010: Free

190

5206.21.10

3%

From 1 January 2010: Free

191

5206.21.90

3%

From 1 January 2010: Free

192

5206.22.00

3%

From 1 January 2010: Free

193

5206.23.00

3%

From 1 January 2010: Free

194

5206.24.00

3%

From 1 January 2010: Free

195

5206.25.00

3%

From 1 January 2010: Free

196

5206.31.10

3%

From 1 January 2010: Free

197

5206.31.90

3%

From 1 January 2010: Free

198

5206.32.00

3%

From 1 January 2010: Free

199

5206.33.00

3%

From 1 January 2010: Free

200

5206.34.00

3%

From 1 January 2010: Free

201

5206.35.00

3%

From 1 January 2010: Free

202

5206.41.10

3%

From 1 January 2010: Free

203

5206.41.90

3%

From 1 January 2010: Free

204

5206.42.00

3%

From 1 January 2010: Free

205

5206.43.00

3%

From 1 January 2010: Free

206

5206.44.00

3%

From 1 January 2010: Free

207

5206.45.00

3%

From 1 January 2010: Free

208

5207.10.00

3%

From 1 January 2010: Free

209

5207.90.00

3%

From 1 January 2010: Free

210

5208.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

211

5208.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

212

5208.13.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

213

5208.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

214

5208.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

215

5208.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

216

5208.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

217

5208.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

218

5208.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

219

5208.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

220

5208.33.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

221

5208.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

222

5208.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

223

5208.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

224

5208.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

225

5208.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

226

5208.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

227

5208.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

228

5208.53.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

229

5208.59.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

230

5209.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

231

5209.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

232

5209.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

233

5209.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

234

5209.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

235

5209.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

236

5209.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

237

5209.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

238

5209.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

239

5209.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

240

5209.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

241

5209.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

242

5209.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

243

5209.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

244

5209.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

245

5209.59.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

246

5210.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

247

5210.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

248

5210.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

249

5210.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

250

5210.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

251

5210.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

252

5210.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

253

5210.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

254

5210.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

255

5210.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

256

5210.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

257

5210.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

258

5210.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

259

5210.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

260

5210.59.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

261

5211.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

262

5211.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

263

5211.19.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

264

5211.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

265

5211.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

266

5211.29.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

267

5211.31.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

268

5211.32.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

269

5211.39.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

270

5211.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

271

5211.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

272

5211.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

273

5211.49.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

274

5211.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

275

5211.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

276

5211.59.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

277

5212.11.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

278

5212.12.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

279

5212.13.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

280

5212.14.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

281

5212.15.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

282

5212.21.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

283

5212.22.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

284

5212.23.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

285

5212.24.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

286

5212.25.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

287

5306.20.00

3%

From 1 January 2010: Free

288

5307.10.00

3%

From 1 January 2010: Free

289

5307.20.00

3%

From 1 January 2010: Free

290

5401.10.00

3%

From 1 January 2010: Free

291

5401.20.00

3%

From 1 January 2010: Free

292

5402.31.00

3%

From 1 January 2010: Free

293

5402.32.00

3%

From 1 January 2010: Free

294

5402.33.00

3%

From 1 January 2010: Free

295

5402.39.00

3%

From 1 January 2010: Free

296

5402.41.00

3%

From 1 January 2010: Free

297

5402.42.00

3%

From 1 January 2010: Free

298

5402.43.00

3%

From 1 January 2010: Free

299

5402.49.00

3%

From 1 January 2010: Free

300

5402.51.00

3%

From 1 January 2010: Free

301

5402.52.00

3%

From 1 January 2010: Free

302

5402.59.00

3%

From 1 January 2010: Free

303

5402.61.00

3%

From 1 January 2010: Free

304

5402.62.00

3%

From 1 January 2010: Free

305

5402.69.00

3%

From 1 January 2010: Free

306

5403.20.00

3%

From 1 January 2010: Free

307

5403.31.00

3%

From 1 January 2010: Free

308

5403.32.00

3%

From 1 January 2010: Free

309

5403.33.00

3%

From 1 January 2010: Free

310

5403.39.00

3%

From 1 January 2010: Free

311

5403.41.00

3%

From 1 January 2010: Free

312

5403.42.00

3%

From 1 January 2010: Free

313

5403.49.00

3%

From 1 January 2010: Free

314

5404.10.00

3%

From 1 January 2010: Free

315

5404.90.00

3%

From 1 January 2010: Free

316

5405.00.00

3%

From 1 January 2010: Free

317

5406.10.00

3%

From 1 January 2010: Free

318

5406.20.00

3%

From 1 January 2010: Free

319

5407.10.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

320

5407.20.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

321

5407.30.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

322

5407.41.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

323

5407.42.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

324

5407.43.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

325

5407.44.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

326

5407.51.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

327

5407.52.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

328

5407.53.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

329

5407.54.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

330

5407.61.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

331

5407.69.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

332

5407.71.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

333

5407.72.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

334

5407.73.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

335

5407.74.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

336

5407.81.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

337

5407.82.00

8%

From 1 January 2010: 3%

From 1 January 2015: Free

338

5407.83.00