1

Goods, as prescribed by by‑law, that are:

(a) scientific instruments or apparatus to which Annex D to the Educational, Scientific and Cultural Materials Agreement, or Annex D to the Educational, Scientific and Cultural Materials Protocol, applies; or

(b) of a scientific nature and covered by an agreement or arrangement between the Government of Australia and the government of another country or other countries on cooperation in the field of science and technology

Free

2

Specimens of materials or substances, where:

(a) the property values of one or more of those specimens are sufficiently homogeneous and/or well established to be used for the calibration of an apparatus, the assessment of a measurement method or the assignment of a value to a material; or

(b) the specimens are to be used for the comparison and assessment of laboratory practices; or

(c) the specimens are to be examined as part of a program of developing a reference material

Free

3

Goods, as prescribed by by‑law, that are:

(a) books, publications or documents to which Annex A to the Educational, Scientific and Cultural Materials Agreement, or Annex A to the Educational, Scientific and Cultural Materials Protocol, applies; or

(b) visual or auditory materials to which Annex C to the Educational, Scientific and Cultural Materials Agreement, or Annex C.2 to the Educational, Scientific and Cultural Materials Protocol, applies

Free

4

Goods, as prescribed by by‑law, that are calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter

Free

5

Goods that are:

(a) printed matter, including printed pictures and photographs, that is the property of any public institution and is intended for deposit with, or exhibition in, that institution; or

(b) pictorial illustrations for teaching purposes in universities, colleges, schools or public institutions

Free

6

Goods, as prescribed by by‑law, classified under heading 3705 of Schedule 3 (about certain photographic plates and film)

Free

7

Works of art or collectors’ pieces:

(a) to which Annex B to the Educational, Scientific and Cultural Materials Agreement, or Annex B to the Educational, Scientific and Cultural Materials Protocol, applies; and

(b) that are consigned to a library, museum, gallery or institution that is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30‑100(1) of the Income Tax Assessment Act 1997 and is endorsed under Subdivision 30‑BA of that Act as a deductible gift recipient

Free

8

Goods, as prescribed by by‑law, that are:

(a) theatrical costumes or props; or

(b) traditional costumes

Free

9

Goods, as prescribed by by‑law, that are:

(a) for the official use of an international organisation established by agreement between the Government of Australia and the government of another country or other countries; or

(b) for the official or personal use of an official of such an international organisation

Free

10

Goods, as prescribed by by‑law, that:

(a) at the time they are entered for home consumption, are owned by the government of a foreign country and are for the official use of that government; and

(b) are not to be used for the purposes of trade

Free

11

Goods, as prescribed by by‑law, that are for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country or other countries

Free

12

Goods, as prescribed by by‑law, that, at the time they are entered for home consumption, are for the official use of a Trade Commissioner of any country

Free

13

Goods, as prescribed by by‑law, in relation to which the customs procedures of the Commonwealth are to be applied in the manner mentioned in Article 16 of the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978

Free

14

Goods, as prescribed by by‑law, that are for use in a petroleum activity in the Eastern Greater Sunrise offshore area (within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006)

Free

15

Goods, as prescribed by by‑law, that are:

(a) goods imported by passengers or members of the crew of ships or aircraft; or

(b) goods that:

(i) at the time they are approved for delivery for home consumption, are the property of a person who has arrived in Australia on an international flight within the meaning of section 96B of the Customs Act 1901; and

(ii) were purchased by that person in an inwards duty free shop within the meaning of that section; or

(c) goods brought into, or sent to, Australia by such members of the Defence Force stationed outside Australia as are prescribed by by‑law; or

(d) goods imported by members of the forces of Canada, New Zealand or the United Kingdom; or

(e) passengers’ personal effects, furniture or household goods

Free

16

Goods that are covered by an article of a free trade agreement between Australia and one or more other countries, being an article that is prescribed by by‑law and that relates to the export of goods from Australia for one or more of the following:

(a) repair;

(b) renovation;

(c) alteration;

(d) other similar processes

Free

17

Goods, as prescribed by by‑law:

(a) that have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and

(b) that are not goods to which item 17A of this Schedule applies

Free

17A

Goods produced in Australia that:

(a) have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and

(b) contain one or more of the following:

(i) components (the tradex components) previously imported by the holder of a tradex order under the Tradex Scheme Act 1999 in which the components were specified, except components on which tradex duty has been paid under section 21 of that Act;

(ii) components (the drawback components) in respect of which there has been a drawback or refund of any duties of the Commonwealth;

(iii) components (the excise components) that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901) in respect of which excise duty (payable under the Excise Tariff Act 1921) was not paid

The sum of:

(a) the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and

(b) the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods)

NZ/PG/FI/DC/DCS/DCT/
LDC/SG/US/TH/CL/AANZ/MY: the sum of:

(a) the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and

(b) the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods)

18

Goods:

(a) that were previously imported into Australia, that have been returned after repair overseas free of charge under warranty and that are neither upgraded goods nor goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth; or

(b) that are supplied free of charge under warranty, or as part of a global product safety recall, to replace goods (the replaced goods) previously imported into Australia, and that are neither upgraded goods nor goods to replace goods which have reached the end of their operational life, where:

(i) the replaced goods are of no commercial value, the replaced goods have been or will be destroyed or the replaced goods have been or will be exported and will not be re‑imported under any item of this Schedule; and

(ii) the replaced goods are not goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth

Free

19

Goods:

(a) that a tariff concession order under section 269Q of the Customs Act 1901 declares are goods to which this item applies; and

(b) whose identity has not been altered since the day they were exported from Australia

Free

20

Goods, as prescribed by by‑law, that satisfy the following:

(a) either:

(i) they have been exported from Australia for repair or renovation and returned after being repaired or renovated; or

(ii) they are part of a batch repair process to replace goods exported from Australia for repair or renovation;

(b) they are not new or upgraded versions of the exported goods;

(c) they are not goods to which item 16, 18 or 19 of this Schedule applies;

(d) under Schedule 3, 5, 6, 7 or 8, duty on the goods is worked out by reference to a percentage (the applicable percentage) of the value of the goods

The applicable percentage of the cost, as determined by the Chief Executive Officer of Customs, of materials, labour and other charges involved in the repair or renovation

NZ/PG/FI/DC/DCS/LDC/
SG/US/TH/CL/AANZ: the applicable percentage of the cost, as determined by the Chief Executive Officer of Customs, of materials, labour and other charges involved in the repair or renovation

21

Goods, as prescribed by by‑law, that are:

(a) imported for repair or alteration; and

(b) to be exported from Australia

Free

21A

Goods that are specified in a tradex order in force under the Tradex Scheme Act 1999 and are imported by the holder of that order

Free

22

The following goods:

(a) goods, as prescribed by by‑law, that are imported on or in containers, as prescribed by by‑law, where the containers will be exported without being put to any other use;

(b) those containers

In respect of the goods on or in the containers: the rate of duty that would apply to the goods if they were imported separately

In respect of the containers: Free

NZ/PG/FI/DC/DCS/LDC/
SG/US/TH/CL/AANZ/MY: in respect of the goods on or in the containers: the rate of duty that would apply to the goods if they were imported separately

NZ/PG/FI/DC/DCS/LDC/
SG/US/TH/CL/AANZ/MY: in respect of the containers: Free

23

Goods, as prescribed by by‑law, that have been:

(a) donated or bequeathed by a person, company or organisation resident or established outside Australia to an organisation established in Australia that is:

(i) a registered charity; or

(ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30‑100(1) of the Income Tax Assessment Act 1997; or

(b) donated or bequeathed to the public or to a public institution

Free

24

Goods that:

(a) are not to be sold or to be used for the purposes of trade; and

(b) the Collector (within the meaning of subsection 8(1) of the Customs Act 1901) is satisfied became the property of the importer under the will or the intestacy of a deceased person at a time when the importer was resident or established in Australia

Free

25

Goods, as prescribed by by‑law, that are:

(a) trophies won outside Australia; or

(b) decorations, medallions or certificates awarded outside Australia; or

(c) trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia

Free

26

Goods, as prescribed by by‑law, whose value is less than the amount prescribed by by‑law

Free

27

Samples, as prescribed by by‑law

Free

28

Aids and appliances, as prescribed by by‑law, for persons with disabilities

Free

29

Goods, as prescribed by by‑law, that are:

(a) goods for persons with disabilities; and

(b) goods to which Annex E to the Educational, Scientific and Cultural Materials Agreement, or Annex E to the Educational, Scientific and Cultural Materials Protocol, applies

Free

30

Components or materials for use in the manufacture or repair of invalid carriages

Free

31

Goods that are Qualifying Goods, as defined in the terms and conditions of the SPARTECA (TCF Provisions) Scheme, entered for home consumption on or before 31 December 2014

Free

32

Textiles, clothing and footwear, as prescribed by by‑law

Free

33

Goods which, apart from paragraph (b) of Note 1 to Chapter 90 of Schedule 3 (about supporting belts or other support articles of textile material), would be classified under that Chapter

Free

34

Aircraft parts, materials or test equipment for use in the manufacture, repair, maintenance or modification of aircraft, except the following:

(a) textiles and goods made from textiles;

(b) goods for use in the servicing of aircraft

Free

35

Parts of vessels, or materials, for use in the construction, modification or repair of vessels exceeding 150 gross construction tons as defined by by‑law

Free

36

Vehicles aged 30 years or more that are:

(a) utilities or pick‑ups, having a g.v.w. (within the meaning of Additional Note 7 to Chapter 87 of Schedule 3) not exceeding 3.5 tonnes, classified under subheading 8704.21.10 or 8704.31.10 of Schedule 3; or

(b) passenger motor vehicles

Free

37

Used or second‑hand passenger motor vehicles, as prescribed by by‑law

5%
US:5%
TH:5%
CA:Free

38

Goods, as prescribed by by‑law, where:

(a) the goods are vehicle components for use as original equipment in the assembly or manufacture of vehicles; and

(b) the vehicles are of a kind which, if imported, would be classified under heading 8702, 8704 or 8705, or subheading 8701.20.00, 8701.90.20, 8703.22.20, 8703.23.20, 8703.24.20, 8703.31.20, 8703.32.20, 8703.33.20 or 8703.90.20, of Schedule 3

Free

39

Goods, as prescribed by by‑law, that are for use in the testing, quality control, manufacturing evaluation or engineering development of:

(a) motor vehicles manufactured by motor vehicle producers registered under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) or original equipment components for inclusion in such motor vehicles; or

(b) motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by motor vehicle producers registered under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) or components for inclusion in such motor vehicles

Free

40

Aluminised steel classified under subheading 7210.61.00, 7210.69.00 or 7212.50.00 of Schedule 3 and for use in the manufacture of automotive muffler exhaust systems or components

Free

41

Goods, as prescribed by by‑law, that are for use in a space project authorised by the Minister administering the Space Activities Act 1998

Free

42

Robots, as prescribed by by‑law, or parts or accessories that are suitable for use solely or principally with such robots

Free

43

Goods, as prescribed by by‑law, that are for use as prototypes

Free

44

Goods, including machinery, equipment, or their components, as prescribed by by‑law, that are for use in any of the following industries:

(a) mining;

(b) resource processing;

(c) agriculture;

(d) food processing;

(e) food packaging;

(f) manufacturing (within the meaning of the Australian and New Zealand Standard Industrial Classification (ANZSIC));

(g) gas supply;

(h) power supply;

(i) water supply

Free

45

Goods, as prescribed by by‑law, where:

(a) the goods are original components of a completed machine or equipment to which a single tariff classification would apply under a heading or subheading in Chapter 84, 85, 86, 87, 89 or 90 of Schedule 3 if the completed machine or equipment were imported; and

(b) all the components:

(i) are ordered from a single overseas supplier; and

(ii) are shipped to Australia by the same supplier; and

(iii) were available for shipment to Australia at the one time; and

(iv) arrive in Australia on 2 or more vessels or aircraft; and

(c) item 44 of this Schedule does not apply to the goods

The rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components

NZ/PG/FI/DC/DCS/LDC/
SG/US/TH/CL/AANZ/MY: the rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components

46

Raw materials and intermediate goods, as prescribed by by‑law, that:

(a) are classified under heading 5903, or within Chapter 28, 29, 32, 34, 35, 37, 38, 39 or 48, of Schedule 3; and

(b) in the opinion of the Minister, have a substantial and demonstrable performance advantage, in the production of a specific end product, over substitutable goods produced in Australia

Free

47

Metal materials and goods, as prescribed by by‑law, that:

(a) are classified within Chapters 72 to 82 of Schedule 3; and

(b) in the opinion of the Minister, have a substantial and demonstrable performance advantage, in the packaging of food, over materials and goods currently available in Australia

Free

48

Goods, as prescribed by by‑law, that are classified under heading 3814.00.00, 3908, 4801, 4802, 4810 or 4811, or subheading 2836.20.00, 2903.71.00, 2903.72.00, 2903.73.00, 2903.74.00, 2903.75.00, 2903.79.10, 2905.16.00, 2905.19.10, 2912.60.00, 2915.70.00, 2915.90.00, 3503.00.10, 3701.30.00, 3701.91.00, 3701.99.00, 3702.32.90, 3702.39.90, 3702.44.90, 3702.96.90, 3907.60.00, 3907.70.00 or 3907.9, of Schedule 3

Free

49

Aluminium sheet, as prescribed by by‑law, that is classified under subheading 7606.12.00 or 7606.92.00 of Schedule 3 and is used in the manufacture of aluminium cans

Free

50

Goods that a tariff concession order, under Part XVA of the Customs Act 1901, declares are goods to which this item applies:

(a) goods except goods classified under subheading 3817.00.10, or heading 3819.00.00, of Schedule 3; or

Free

(b) goods classified under subheading 3817.00.10 of Schedule 3; or

$0.38143/L
NZ/PG/FI/DC/LDC/SG/US/
TH/CL/AANZ/MY:$0.38143/L

(c) goods classified under heading 3819.00.00 of Schedule 3:

(i) as prescribed by by‑law; or

Free

(ii) other

$0.05449/L
NZ/PG/FI/DC/LDC/SG/US/
TH/CL/AANZ/MY:$0.05449/L

51

Goods, as prescribed by by‑law, where:

(a) the goods are machinery; and

(b) the machinery incorporates, or is imported with, other goods which makes the machinery not eligible for a tariff concession order under Part XVA of the Customs Act 1901

Free

52

Goods, as prescribed by by‑law, that are classified under heading 2710, 3403 or 3811 of Schedule 3

Free

53

Goods:

(a) as prescribed by by‑law, that are classified under heading 3819.00.00 of Schedule 3; and

(b) that are not goods to which item 50 of this Schedule applies

5%
US:5%
TH:5%
CL:5%
AANZ:5%
MY:5%

54

Handicrafts, as prescribed by by‑law

Free

55

Cheese and curd, as prescribed by by‑law, that are classified under subheading 0406.10.00, 0406.20.00, 0406.30.00, 0406.40.90 or 0406.90.90 of Schedule 3

$0.096/kg
DC:$0.096/kg, less 5%
DCS:$0.096/kg, less 5%

3

2203.00.61

$30.86/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

$35.96/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

$35.96/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

$6.16/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

$19.35/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

$25.32/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8A

2203.00.91

$69.57/L of alcohol

8B

2203.00.99

$69.57/L of alcohol

9

2204.10.23

$66.67/L of alcohol

10

2204.10.29

$60.92/L of alcohol

11

2204.10.83

$66.67/L of alcohol

12

2204.10.89

$60.92/L of alcohol

13

2204.21.30

$66.67/L of alcohol

14

2204.21.90

$60.92/L of alcohol

15

2204.29.30

$66.67/L of alcohol

16

2204.29.90

$60.92/L of alcohol

17

2205.10.30

$66.67/L of alcohol

18

2205.10.90

$60.92/L of alcohol

19

2205.90.30

$66.67/L of alcohol

20

2205.90.90

$60.92/L of alcohol

20A

2206.00.13

$69.57/L of alcohol

20B

2206.00.14

$69.57/L of alcohol

20C

2206.00.21

$69.57/L of alcohol

20D

2206.00.22

$69.57/L of alcohol

20E

2206.00.23

$69.57/L of alcohol

20F

2206.00.24

$69.57/L of alcohol

21

2206.00.52

$66.67/L of alcohol

22

2206.00.59

$60.92/L of alcohol

23

2206.00.62

$66.67/L of alcohol

24

2206.00.69

$60.92/L of alcohol

25

2206.00.74

$30.86/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

$35.96/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

$35.96/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

$6.16/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

$19.35/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

$25.32/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

$66.67/L of alcohol

32

2206.00.99

$60.92/L of alcohol

33

2207.10.00

$60.92/L of alcohol

34

2207.20.10

$0.38143/L

35

2208.20.10

$56.88/L of alcohol

36

2208.20.90

$60.92/L of alcohol

37

2208.30.00

$60.92/L of alcohol

38

2208.40.00

$60.92/L of alcohol

39

2208.50.00

$60.92/L of alcohol

40

2208.60.00

$60.92/L of alcohol

41

2208.70.00

$60.92/L of alcohol

42

2208.90.20

$66.67/L of alcohol

43

2208.90.90

$60.92/L of alcohol

43A

2401.10.00

$409.71/kg

44

2401.20.00

$409.71/kg of tobacco content

45

2401.30.00

$409.71/kg of tobacco content

46

2402.10.20

$0.32775/stick

47

2402.10.80

$409.71/kg of tobacco content

48

2402.20.20

$0.32775/stick

49

2402.20.80

$409.71/kg of tobacco content

50

2403.11.00

$420.43/kg of tobacco content

51

2403.19.10

$0.33633/stick

51A

2403.19.90

$420.43/kg of tobacco content

52

2403.91.00

$409.71/kg of tobacco content

54

2403.99.80

$409.71/kg of tobacco content

55

2707.10.00

$0.38143/L

56

2707.20.00

$0.38143/L

57

2707.30.00

$0.38143/L

58

2707.50.00

$0.38143/L

59

2709.00.90

$0.38143/L

60

2710.12.61

$0.08616/L

60A

2710.12.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

61

2710.12.69

$0.38143/L

62

2710.12.70

$0.38143/L

64

2710.19.16

$0.38143/L

65

2710.19.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

65A

2710.19.28

$0.38143/L

66

2710.19.40

$0.09536/L

67

2710.19.51

$0.38143/L

68

2710.19.52

$0.38143/L

69

2710.19.53

$0.38143/L

70

2710.19.70

$0.38143/L

72

2710.19.91

$0.05449/L

73

2710.19.92

$0.05449/kg

73A

2710.20.00

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

74

2710.91.16

$0.38143/L

75

2710.91.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

75A

2710.91.28

$0.38143/L

76

2710.91.40

$0.09536/L

77

2710.91.51

$0.38143/L

78

2710.91.52

$0.38143/L

79

2710.91.53

$0.38143/L

80

2710.91.61

$0.08616/L

80A

2710.91.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

81

2710.91.69

$0.38143/L

82

2710.91.70

$0.38143/L

83

2710.91.80

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

84

2710.91.91

$0.05449/L

85

2710.91.92

$0.05449/kg

86

2710.99.16

$0.38143/L

87

2710.99.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

87A

2710.99.28

$0.38143/L

88

2710.99.40

$0.09536/L

89

2710.99.51

$0.38143/L

90

2710.99.52

$0.38143/L

91

2710.99.53

$0.38143/L

92

2710.99.61

$0.08616/L

92A

2710.99.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

93

2710.99.69

$0.38143/L

94

2710.99.70

$0.38143/L

95

2710.99.80

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

96

2710.99.91

$0.05449/L

97

2710.99.92

$0.05449/kg

97AA

2711.11.00

$0.1567/kg

97AB

2711.12.10

$0.075/L

97AC

2711.13.10

$0.075/L

97AD

2711.21.10

$0.1567/kg

98

2902.20.00

$0.38143/L

99

2902.30.00

$0.38143/L

100

2902.41.00

$0.38143/L

101

2902.42.00

$0.38143/L

102

2902.43.00

$0.38143/L

103

2902.44.00

$0.38143/L

121

2918.91.00

2.5%

From 1 January 2008: 1.5%

From 1 January 2009: 0.5%

From 1 January 2010: Free

121A

2918.99.00

2.5%

From 1 January 2008: 1.5%

From 1 January 2009: 0.5%

From 1 January 2010: Free

121B

3006.10.21

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

121C

3006.10.22

5.5%

From 1 January 2010: 3%

From 1 January 2015: Free

121D

3006.10.29

8%

From 1 January 2010: 3%

From 1 January 2015: 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

3817.00.10

$0.38143/L

133

3819.00.00

$0.05449/L

133C

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

133D

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

133E

3826.00.10

$0.38143/L

133F

3826.00.20

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

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

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

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

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

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

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

5211.20.00

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

294A

5402.34.00

3%

From 1 January 2010: Free

295

5402.39.00

3%

From 1 January 2010: Free

296

5402.44.00

3%

From 1 January 2010: Free

297

5402.45.00

3%

From 1 January 2010: Free

298

5402.46.00

3%

From 1 January 2010: Free

298A

5402.47.00

3%

From 1 January 2010: Free

298B

5402.48.00

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

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

5404.11.00

3%

From 1 January 2010: Free

314A

5404.12.00

3%

From 1 January 2010: Free

314B

5404.19.00

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

5406.00.00

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

355A

5501.40.10

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

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

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

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

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

5514.30.00

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

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