Customs Tariff Amendment (JapanAustralia Economic Partnership Agreement Implementation) Act 2014

 

No. 125, 2014

 

 

 

 

 

An Act to amend the Customs Tariff Act 1995, and for related purposes

 

 

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Amendments

Customs Tariff Act 1995

 

 

Customs Tariff Amendment (Japan-Australia Economic Partnership Agreement Implementation) Act 2014

No. 125, 2014

 

 

 

 

An Act to amend the Customs Tariff Act 1995, and for related purposes

[Assented to 4 December 2014]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Tariff Amendment (JapanAustralia Economic Partnership Agreement Implementation) Act 2014.

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

Provisions

Commencement

Date/Details

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

The day this Act receives the Royal Assent.

4 December 2014

2.  Schedule 1

At the same time as Schedule 1 to the Customs Amendment (JapanAustralia Economic Partnership Agreement Implementation) Act 2014 commences.

15 January 2015

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Schedules

  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1Amendments

 

Customs Tariff Act 1995

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

Add:

 ; or (i) the third column of the table in Schedule 11.

2  Subsection 9(1)

Omit “or 10”, substitute “, 10 or 11”.

3  At the end of paragraph 11(1)(bf)

Add “or”.

4  After paragraph 11(1)(bf)

Insert:

 (bg) the third column of an item in the table in Schedule 11 that applies to goods;

5  At the end of paragraph 11(1)(j)

Add “or”.

6  After paragraph 11(1)(j)

Insert:

 (k) the third column of that item in the table in Schedule 11;

7  At the end of paragraph 11(2)(bf)

Add “or”.

8  After paragraph 11(2)(bf)

Insert:

 (bg) the third column of an item in the table in Schedule 11 that applies to goods;

9  After section 13G

Insert:

13H  When goods are Japanese originating goods

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

10  At the end of subsection 14(1)

Add:

 ; and (l) a rate of duty set out in a rate column in Schedule 4 applies in relation to Japan if “JP” is specified in relation to the rate.

11  At the end of subparagraph 16(1)(a)(viii)

Add “and”.

12  After subparagraph 16(1)(a)(viii)

Insert:

 (ix) are not Japanese originating goods;

13  At the end of subsection 16(1)

Add:

 ; (q) if the goods are Japanese 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 11—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free.

14  At the end of subsection 18(1)

Add:

 ; or (h) under an item in the table in Schedule 11 that applies to the goods.

15  At the end of subparagraph 18(2)(a)(viii)

Add “and”.

16  After subparagraph 18(2)(a)(viii)

Insert:

 (ix) are not Japanese originating goods;

17  At the end of subsection 18(2)

Add:

 ; (q) if the goods are Japanese originating goods:

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

 (ii) otherwise—Free.

18  Paragraph 19AA(b)

Omit “or 10”, substitute “, 10 or 11”.

19  Paragraph 19AC(b)

Omit “or 10”, substitute “, 10 or 11”.

20  Schedule 4 (table item 17A, column headed “Rate of duty”)

After “KR”, insert “/JP”.

21  Schedule 4 (table item 20, column headed “Description of goods”, paragraph (d))

Omit “or 10”, substitute “, 10 or 11”.

22  Schedule 4 (table item 20, column headed “Rate of duty”)

After “KR”, insert “/JP”.

23  Schedule 4 (table item 22, column headed “Rate of duty”)

After “KR” (wherever occurring), insert “/JP”.

24  Schedule 4 (table item 37, at the end of the column headed “Rate of duty”)

Add:

 

JP:5%

25  Schedule 4 (table item 45, column headed “Rate of duty”)

After “KR”, insert “/JP”.

26  Schedule 4 (table item 50, column headed “Rate of duty”)

After “KR” (wherever occurring), insert “/JP”.

27  Schedule 4 (table item 53, at the end of the column headed “Rate of duty”)

Add:

 

JP:5%

28  At the end of the Act

Add:

Schedule 11Japanese originating goods

Note: See sections 15 and 16.

 

 

Japanese originating goods

Column 1
Item

Column 2
Heading or subheading in Schedule 3

Column 3
Rate

1

2203.00.61

$40.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2

2203.00.62

$46.76/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

3

2203.00.69

$46.76/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.71

$8.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.72

$25.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.79

$32.93/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.91

$79.22/L of alcohol

8

2203.00.99

$79.22/L of alcohol

9

2204.10.23

$79.22/L of alcohol

10

2204.10.29

$79.22/L of alcohol

11

2204.10.83

$79.22/L of alcohol

12

2204.10.89

$79.22/L of alcohol

13

2204.21.30

$79.22/L of alcohol

14

2204.21.90

$79.22/L of alcohol

15

2204.29.30

$79.22/L of alcohol

16

2204.29.90

$79.22/L of alcohol

17

2205.10.30

$79.22/L of alcohol

18

2205.10.90

$79.22/L of alcohol

19

2205.90.30

$79.22/L of alcohol

20

2205.90.90

$79.22/L of alcohol

21

2206.00.13

$79.22/L of alcohol

22

2206.00.14

$79.22/L of alcohol

23

2206.00.21

$79.22/L of alcohol

24

2206.00.22

$79.22/L of alcohol

25

2206.00.23

$79.22/L of alcohol

26

2206.00.24

$79.22/L of alcohol

27

2206.00.52

$79.22/L of alcohol

28

2206.00.59

$79.22/L of alcohol

29

2206.00.62

$79.22/L of alcohol

30

2206.00.69

$79.22/L of alcohol

31

2206.00.74

$40.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

32

2206.00.75

$46.76/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

33

2206.00.78

$46.76/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

34

2206.00.82

$8.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

35

2206.00.83

$25.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

36

2206.00.89

$32.93/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

37

2206.00.92

$79.22/L of alcohol

38

2206.00.99

$79.22/L of alcohol

39

2207.10.00

$79.22/L of alcohol

40

2207.20.10

$0.38143/L

41

2208.20.10

$73.98/L of alcohol

42

2208.20.90

$79.22/L of alcohol

43

2208.30.00

$79.22/L of alcohol

44

2208.40.00

$79.22/L of alcohol

45

2208.50.00

$79.22/L of alcohol

46

2208.60.00

$79.22/L of alcohol

47

2208.70.00

$79.22/L of alcohol

48

2208.90.20

$79.22/L of alcohol

49

2208.90.90

$79.22/L of alcohol

50

2401.10.00

$578.37/kg

51

2401.20.00

$578.37/kg of tobacco content

52

2401.30.00

$578.37/kg of tobacco content

53

2402.10.20

$0.46268/stick

54

2402.10.80

$578.37/kg of tobacco content

55

2402.20.20

$0.46268/stick

56

2402.20.80

$578.37/kg of tobacco content

57

2403.11.00

$578.37/kg of tobacco content

58

2403.19.10

$0.46268/stick

59

2403.19.90

$578.37/kg of tobacco content

60

2403.91.00

$578.37/kg of tobacco content

61

2403.99.80

$578.37/kg of tobacco content

62

2707.10.00

$0.38143/L

63

2707.20.00

$0.38143/L

64

2707.30.00

$0.38143/L

65

2707.50.00

$0.38143/L

66

2709.00.90

$0.38143/L

67

2710.12.61

$0.03556/L

68

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

69

2710.12.69

$0.38143/L

70

2710.12.70

$0.38143/L

71

2710.19.16

$0.38143/L

72

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

73

2710.19.28

$0.38143/L

74

2710.19.40

$0.03556/L

75

2710.19.51

$0.38143/L

76

2710.19.52

$0.38143/L

77

2710.19.53

$0.38143/L

78

2710.19.70

$0.38143/L

79

2710.19.91

$0.085/L

80

2710.19.92

$0.085/kg

81

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

82

2710.91.16

$0.38143/L

83

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

84

2710.91.28

$0.38143/L

85

2710.91.40

$0.03556/L

86

2710.91.51

$0.38143/L

87

2710.91.52

$0.38143/L

88

2710.91.53

$0.38143/L

89

2710.91.61

$0.03556/L

90

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

91

2710.91.69

$0.38143/L

92

2710.91.70

$0.38143/L

93

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

94

2710.91.91

$0.085/L

95

2710.91.92

$0.085/kg

96

2710.99.16

$0.38143/L

97

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

98

2710.99.28

$0.38143/L

99

2710.99.40

$0.03556/L

100

2710.99.51

$0.38143/L

101

2710.99.52

$0.38143/L

102

2710.99.53

$0.38143/L

103

2710.99.61

$0.03556/L

104

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

105

2710.99.69

$0.38143/L

106

2710.99.70

$0.38143/L

107

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

108

2710.99.91

$0.085/L

109

2710.99.92

$0.085/kg

110

2711.11.00

$0.209/kg

From 1 July 2015: $0.2613/kg

111

2711.12.10

$0.10/L

From 1 July 2015: $0.125/L

112

2711.13.10

$0.10/L

From 1 July 2015: $0.125/L

113

2711.21.10

$0.209/kg

From 1 July 2015: $0.2613/kg

114

2902.20.00

$0.38143/L

115

2902.30.00

$0.38143/L

116

2902.41.00

$0.38143/L

117

2902.42.00

$0.38143/L

118

2902.43.00

$0.38143/L

119

2902.44.00

$0.38143/L

120

3403.11.10

$0.085/kg

121

3403.11.90

$0.085/L

122

3403.19.10

$0.085/kg

123

3403.19.90

$0.085/L

124

3403.91.10

$0.085/kg

125

3403.91.90

$0.085/L

126

3403.99.10

$0.085/kg

127

3403.99.90

$0.085/L

128

3811.21.10

$0.085/kg

129

3811.21.90

$0.085/L

130

3817.00.10

$0.38143/L

131

3819.00.00

$0.085/L

132

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

133

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

134

3826.00.10

$0.38143/L

135

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

136

3901.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

137

3901.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

138

3901.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

139

3901.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

140

3902.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

141

3902.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

142

3902.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

143

3903.11.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

144

3903.19.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

145

3903.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

146

3903.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

147

3903.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

148

3904.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

149

3904.21.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

150

3904.22.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

151

3904.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

152

3904.40.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

153

3904.50.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

154

3904.61.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

155

3904.69.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

156

3904.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

157

3907.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

158

3907.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

159

3907.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

160

3907.40.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

161

3907.50.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

162

3907.60.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

163

3907.70.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

164

3907.91.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

165

3907.99.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

166

3907.99.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

167

3917.21.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

168

3917.22.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

169

3917.23.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

170

3917.29.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

171

3917.31.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

172

3917.32.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

173

3917.33.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

174

3917.39.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

175

3920.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

176

3920.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

177

3920.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

178

3920.43.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

179

3920.49.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

180

3920.51.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

181

3920.59.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

182

3920.61.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

183

3920.62.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

184

3920.63.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

185

3920.69.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

186

3920.91.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

187

3920.92.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

188

3920.99.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

189

3926.20.29

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

190

3926.30.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

191

3926.90.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

192

4009.11.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

193

4009.12.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

194

4009.21.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

195

4009.22.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

196

4009.31.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

197

4009.32.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

198

4009.41.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

199

4009.42.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

200

4010.31.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

201

4010.32.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

202

4010.33.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

203

4010.34.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

204

4010.39.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

205

4012.11.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

206

4012.12.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

207

4012.13.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

208

4012.19.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

209

4012.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

210

4013.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

211

4015.90.29

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

212

4016.91.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

213

4016.93.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

214

4016.99.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

215

4203.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

216

4203.40.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

217

4205.00.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

218

5702.31.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

219

5702.32.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

220

5702.39.10

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

221

5702.39.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

222

5702.41.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

223

5702.42.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

224

5702.49.10

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

225

5702.49.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

226

5702.50.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

227

5702.91.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

228

5702.92.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

229

5702.99.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

230

5703.10.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

231

5703.20.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

232

5703.30.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

233

5703.90.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

234

5704.10.10

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

235

5704.90.10

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

236

5705.00.10

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

237

5705.00.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

238

5802.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

239

5802.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

240

6001.21.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

241

6101.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

242

6101.30.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

243

6101.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

244

6102.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

245

6102.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

246

6102.30.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

247

6102.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

248

6103.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

249

6103.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

250

6103.23.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

251

6103.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

252

6103.31.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

253

6103.32.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

254

6103.33.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

255

6103.39.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

256

6103.41.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

257

6103.42.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

258

6103.43.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

259

6103.49.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

260

6104.13.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

261

6104.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

262

6104.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

263

6104.23.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

264

6104.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

265

6104.31.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

266

6104.32.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

267

6104.33.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

268

6104.39.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

269

6104.41.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

270

6104.42.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

271

6104.43.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

272

6104.44.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

273

6104.49.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

274

6104.51.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

275

6104.52.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

276

6104.53.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

277

6104.59.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

278

6104.61.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

279

6104.62.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

280

6104.63.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

281

6104.69.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

282

6105.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

283

6105.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

284

6105.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

285

6106.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

286

6106.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

287

6106.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

288

6107.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

289

6107.12.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

290

6107.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

291

6107.21.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

292

6107.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

293

6107.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

294

6107.91.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

295

6107.99.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

296

6108.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

297

6108.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

298

6108.21.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

299

6108.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

300

6108.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

301

6108.31.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

302

6108.32.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

303

6108.39.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

304

6108.91.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

305

6108.92.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

306

6108.99.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

307

6109.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

308

6109.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

309

6110.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

310

6110.12.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

311

6110.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

312

6110.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

313

6110.30.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

314

6110.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

315

6111.20.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

316

6111.30.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

317

6111.90.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

318

6112.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

319

6112.12.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

320

6112.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

321

6112.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

322

6112.31.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

323

6112.39.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

324

6112.41.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

325

6112.49.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

326

6113.00.19

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

327

6113.00.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

328

6114.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

329

6114.30.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

330

6114.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

331

6115.10.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

332

6115.21.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

333

6115.21.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

334

6115.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

335

6115.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

336

6115.94.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

337

6115.95.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

338

6115.96.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

339

6115.99.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

340

6117.90.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

341

6117.90.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

342

6201.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

343

6201.12.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

344

6201.13.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

345

6201.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

346

6201.91.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

347

6201.92.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

348

6201.93.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

349

6201.99.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

350

6202.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

351

6202.12.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

352

6202.13.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

353

6202.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

354

6202.91.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

355

6202.92.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

356

6202.93.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

357

6202.99.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

358

6203.11.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

359

6203.12.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

360

6203.19.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

361

6203.22.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

362

6203.23.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

363

6203.29.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

364

6203.31.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

365

6203.32.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

366

6203.33.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

367

6203.39.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

368

6203.41.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

369

6203.42.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

370

6203.43.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

371

6203.49.00

10%

From 1 April 2017: 8%

From 1 April 2018: 6%

From 1 April 2019: 4%

From 1 April 2020: 2%

From 1 April 2021: Free

372

6204.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

373

6204.12.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

374

6204.13.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

375

6204.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

376

6204.21.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

377

6204.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

378

6204.23.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

379

6204.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

380

6204.31.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

381

6204.32.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

382

6204.33.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

383

6204.39.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

384

6204.41.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

385

6204.42.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

386

6204.43.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

387

6204.44.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

388

6204.49.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

389

6204.51.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

390

6204.52.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

391

6204.53.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

392

6204.59.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

393

6204.61.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

394

6204.62.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

395

6204.63.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

396

6204.69.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

397

6205.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

398

6205.30.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

399

6205.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

400

6206.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

401

6206.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

402

6206.30.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

403

6206.40.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

404

6206.90.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

405

6207.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

406

6207.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

407

6207.21.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

408

6207.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

409

6207.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

410

6207.91.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

411

6207.99.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

412

6208.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

413

6208.19.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

414

6208.21.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

415

6208.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

416

6208.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

417

6208.91.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

418

6208.92.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

419

6208.99.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

420

6209.20.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

421

6209.30.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

422

6209.90.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

423

6210.10.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

424

6210.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

425

6210.30.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

426

6210.40.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

427

6210.50.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

428

6211.11.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

429

6211.12.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

430

6211.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

431

6211.32.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

432

6211.33.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

433

6211.39.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

434

6211.42.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

435

6211.43.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

436

6211.49.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

437

6212.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

438

6212.20.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

439

6212.30.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

440

6212.90.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

441

6217.90.90

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

442

6302.10.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

443

6302.21.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

444

6302.22.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

445

6302.29.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

446

6302.31.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

447

6302.32.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

448

6302.39.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

449

6302.60.00

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

450

6302.91.20

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

451

6303.12.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

452

6303.19.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

453

6303.91.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

454

6303.92.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

455

6303.99.10

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

456

6401.10.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

457

6401.92.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

458

6401.99.20

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

459

6401.99.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

460

6402.19.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

461

6402.20.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

462

6402.91.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

463

6402.99.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

464

6403.19.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

465

6403.40.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

466

6403.51.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

467

6403.59.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

468

6403.91.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

469

6403.99.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

470

6404.11.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

471

6404.19.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

472

6404.20.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

473

6405.10.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

474

6405.20.00

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

475

6405.90.90

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

476

6806.90.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

477

6812.80.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

478

6812.99.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

479

6813.20.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

480

6813.81.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

481

6813.89.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

482

7007.11.11

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

483

7007.21.11

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

484

7009.10.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

485

7014.00.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

486

7208.51.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

487

7208.52.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

488

7208.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

489

7209.15.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

490

7209.16.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

491

7209.17.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

492

7209.18.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

493

7209.25.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

494

7209.26.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

495

7209.27.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

496

7209.28.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

497

7209.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

498

7210.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

499

7210.41.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

500

7210.49.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

501

7210.50.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

502

7210.61.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

503

7210.69.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

504

7210.70.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

505

7210.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

506

7211.23.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

507

7211.29.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

508

7211.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

509

7212.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

510

7212.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

511

7212.40.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

512

7212.50.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

513

7212.60.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

514

7216.31.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

515

7216.32.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

516

7216.33.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

517

7216.40.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

518

7217.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

519

7217.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

520

7217.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

521

7217.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

522

7305.11.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

523

7305.12.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

524

7305.19.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

525

7305.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

526

7305.31.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

527

7305.39.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

528

7305.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

529

7306.11.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

530

7306.19.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

531

7306.21.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

532

7306.29.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

533

7306.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

534

7306.40.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

535

7306.50.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

536

7306.61.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

537

7306.69.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

538

7306.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

539

7320.10.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

540

7320.20.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

541

7320.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

542

7322.11.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

543

7326.19.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

544

7411.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

545

8301.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

546

8301.60.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

547

8301.70.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

548

8302.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

549

8302.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

550

8310.00.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

551

8407.33.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

552

8407.34.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

553

8407.90.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

554

8408.20.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

555

8408.20.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

556

8409.99.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

557

8413.30.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

558

8414.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

559

8414.59.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

560

8415.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

561

8419.50.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

562

8421.23.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

563

8421.31.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

564

8424.89.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

565

8424.90.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

566

8425.42.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

567

8481.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

568

8481.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

569

8481.30.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

570

8481.40.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

571

8482.10.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

572

8482.20.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

573

8482.40.11

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

574

8482.91.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

575

8482.99.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

576

8483.10.91

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

577

8483.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

578

8483.30.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

579

8483.40.11

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

580

8483.40.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

581

8483.50.11

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

582

8483.50.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

583

8483.60.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

584

8483.90.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

585

8484.10.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

586

8484.90.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

587

8501.10.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

588

8503.00.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

589

8507.10.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

590

8507.10.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

591

8507.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

592

8507.90.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

593

8511.10.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

594

8511.30.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

595

8511.40.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

596

8511.50.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

597

8511.80.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

598

8511.90.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

599

8512.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

600

8512.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

601

8512.40.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

602

8512.90.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

603

8516.29.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

604

8519.81.20

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

605

8519.89.30

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

606

8527.29.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

607

8531.10.91

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

608

8536.50.93

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

609

8536.70.11

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

610

8536.70.21

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

611

8538.90.11

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

612

8538.90.13

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

613

8539.10.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

614

8544.30.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

615

8702.10.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

616

8702.10.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

617

8702.90.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

618

8702.90.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

619

8703.10.00

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

620

8703.21.11

3.3%, and $12,000 each

From 1 April 2015: 1.7%, and $12,000 each

From 1 April 2016: $12,000 each

621

8703.21.19

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

622

8703.21.20

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

623

8703.21.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

624

8703.22.11

3.3%, and $12,000 each

From 1 April 2015: 1.7%, and $12,000 each

From 1 April 2016: $12,000 each

625

8703.22.20

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

626

8703.22.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

627

8703.23.11

3.3%, and $12,000 each

From 1 April 2015: 1.7%, and $12,000 each

From 1 April 2016: $12,000 each

628

8703.24.11

3.3%, and $12,000 each

From 1 April 2015: 1.7%, and $12,000 each

From 1 April 2016: $12,000 each

629

8703.24.19

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

630

8703.24.20

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

631

8703.24.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

632

8703.31.11

3.3%, and $12,000 each

From 1 April 2015: 1.7%, and $12,000 each

From 1 April 2016: $12,000 each

633

8703.31.19

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

634

8703.31.20

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

635

8703.31.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

636

8703.32.11

3.3%, and $12,000 each

From 1 April 2015: 1.7%, and $12,000 each

From 1 April 2016: $12,000 each

637

8703.32.19

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

638

8703.32.20

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

639

8703.32.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

640

8703.33.11

3.3%, and $12,000 each

From 1 April 2015: 1.7%, and $12,000 each

From 1 April 2016: $12,000 each

641

8703.33.19

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

642

8703.33.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

643

8703.90.11

3.3%, and $12,000 each

From 1 April 2015: 1.7%, and $12,000 each

From 1 April 2016: $12,000 each

644

8703.90.19

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

645

8703.90.20

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

646

8703.90.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

647

8704.21.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

648

8704.31.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

649

8706.00.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

650

8706.00.91

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

651

8706.00.99

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

652

8707.10.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

653

8707.10.91

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

654

8707.10.99

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

655

8707.90.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

656

8707.90.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

657

8708.10.10

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

658

8708.10.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

659

8708.21.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

660

8708.21.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

661

8708.29.91

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

662

8708.29.99

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

663

8708.30.12

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

664

8708.30.19

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

665

8708.30.93

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

666

8708.30.99

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

667

8708.40.42

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

668

8708.40.43

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

669

8708.40.49

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

670

8708.40.52

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

671

8708.40.59

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

672

8708.50.43

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

673

8708.50.49

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

674

8708.50.52

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

675

8708.50.59

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

676

8708.50.62

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

677

8708.50.69

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

678

8708.70.91

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

679

8708.70.99

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

680

8708.80.42

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

681

8708.80.49

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

682

8708.80.92

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

683

8708.80.99

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

684

8708.91.33

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

685

8708.91.39

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

686

8708.91.42

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

687

8708.91.49

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

688

8708.92.42

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

689

8708.92.49

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

690

8708.92.52

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

691

8708.92.59

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

692

8708.93.30

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

693

8708.93.91

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

694

8708.93.99

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

695

8708.94.42

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

696

8708.94.49

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

697

8708.94.52

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

698

8708.94.59

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

699

8708.95.20

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

700

8708.95.90

3.3%

From 1 April 2015: 1.7%

From 1 April 2016: Free

701

8708.99.30

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

702

8708.99.91

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

703

8708.99.99

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

704

9021.10.20

5%

From 1 April 2017: 4%

From 1 April 2018: 3%

From 1 April 2019: 2%

From 1 April 2020: 1%

From 1 April 2021: Free

705

9026.10.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

706

9026.20.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

707

9026.80.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

708

9029.10.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

709

9029.20.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

710

9029.90.10

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

711

9032.89.11

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

712

9032.90.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

713

9401.20.00

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

714

9401.90.20

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

715

9613.80.90

4%

From 1 April 2015: 3%

From 1 April 2016: 2%

From 1 April 2017: 1%

From 1 April 2018: Free

716

9619.00.30

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

717

9619.00.41

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

718

9619.00.49

8%

From 1 April 2015: 6%

From 1 April 2016: 4%

From 1 April 2017: 2%

From 1 April 2018: Free

29  User’s guide

Omit “and the rate of duty for Korean originating goods is determined under Schedule 10”, substitute “, the rate of duty for Korean originating goods is determined under Schedule 10 and the rate of duty for Japanese originating goods is determined under Schedule 11”.

30  User’s guide

Omit “or 10”, substitute “, 10 or 11”.

31  User’s guide

Omit “and 10”, substitute “, 10 and 11”.

32  User’s guide

Omit “10 Schedules”, substitute “11 Schedules”.

33  At the end of the User’s guide

Add:

  Schedule 11 sets out the rate of duty for Japanese originating goods.

34  Application provision

The amendments made by items 1 to 17 and 20 to 28 apply in relation to:

 (a) goods imported into Australia on or after the commencement of this Schedule; and

 (b) goods imported into Australia before the commencement of this Schedule, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Schedule.

35  Transitional provision—indexation

(1) If:

 (a) on the alcohol indexation day, an alcohol duty rate set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act; and

 (b) this Schedule commences after the alcohol indexation day;

then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 11 to that Act that relates to that subheading is increased by the same amount.

(2) If:

 (a) on the tobacco indexation day, a tobacco duty rate set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19AB of that Act; and

 (b) this Schedule commences after the tobacco indexation day;

then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 11 to that Act that relates to that subheading is increased by the same amount.

(3) In this item:

alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995.

alcohol indexation day means:

 (a) 1 February 2015; or

 (b) if, in relation to the indexation day that is 1 February 2015, subsection 19(5) of the Customs Tariff Act 1995 had the effect of replacing a rate of duty under that Act on a day later than 1 February 2015—that later day.

tobacco duty rate has the meaning given by section 19AC of the Customs Tariff Act 1995.

tobacco indexation day means:

 (a) 1 March 2015; or

 (b) if, in relation to the indexation day that is 1 March 2015, subsection 19AB(7) of the Customs Tariff Act 1995 had the effect of replacing a rate of duty under that Act on a day later than 1 March 2015—that later day.

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 29 October 2014

Senate on 26 November 2014]

 

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