US Free Trade Agreement Implementation (Customs Tariff) Bill 2004

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US Free Trade Agreement Implementation (Customs Tariff) Bill 2004

- C2004B01694

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

For authoritative information on the progress of bills and on amendments proposed to them, please see the House of Representatives Votes and Proceedings, and the Journals of the Senate as available on the Parliament House website.


Introduced HR	23 Jun 2004

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US Free Trade Agreement Implementation (Customs Tariff) Bill 2004
First Reading

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2002-2003-2004

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

US Free Trade Agreement Implementation (Customs Tariff) Bill 2004

No. , 2004

(Justice and Customs)

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

Contents

1 Short title 1

2 Commencement 1

3 Schedule(s) 3

Schedule 1--Amendments 4

Customs Tariff Act 1995 4

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

The Parliament of Australia enacts:

1 Short title

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

2 Commencement

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

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day on which this Act receives the Royal Assent.
2. Schedule 1, items 1 to 32	The later of: (a) 1 January 2005; and (b) the day on which the Australia-United States Free Trade Agreement, done at Washington DC on 18 May 2004, comes into force for Australia. Back to Top However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister for Trade must announce by notice in the Gazette the day on which the Agreement comes into force for Australia.
3. Schedule 1, item 33	The later of: (a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post-2005 Arrangements) Act 2004; and (b) immediately after the commencement of the provisions covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.
4. Schedule 1, item 34	At the same time as the provisions covered by table item 2.
5. Schedule 1, items 35 to 56	The later of: (a) the start of the day on which the Customs Tariff Amendment (Fuels) Act 2004 receives the Royal Assent; and (b) immediately after the commencement of the provisions covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.
6. Schedule 1, item 57	At the same time as the provisions covered by table item 2.

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

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

3 Schedule(s)

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

Schedule 1--Amendments

Customs Tariff Act 1995

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

Add:

; or (c) the third column of the table in

2 Subsection 9(1)

Omit "Schedule 3 or 4", substitute "Schedule 3, 4 or 5".

3 After paragraph 11(1)(b)

Insert:

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

4 After paragraph 11(1)(d)

Insert:

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

5 After paragraph 11(2)(b)

Insert:

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

6 After section 13

Insert:

13A When goods are US originating goods

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

7 At the end of subsection 14(1)

Add:

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

8 Paragraph 16(a)

Repeal the paragraph, substitute:

(a) if the goods:

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

(ii) are not US originating goods;

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

9 At the end of section 16

Add:

(k) if the goods are US originating goods:

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

(ii) otherwise--Free.

Note: See also subsection (2).

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

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

10 Subsection 18(1)

Repeal the subsection, substitute:

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

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

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

11 Paragraph 18(2)(a)

Repeal the paragraph, substitute:

(a) if the goods:

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

(ii) are not US originating goods;

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

12 At the end of subsection 18(2)

Add:

(k) if the goods are US originating goods:

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

(ii) otherwise--Free.

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

set out in:

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

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

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

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

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

14 Before section 21

Insert:

20A Regulations

The Governor-General may make regulations prescribing matters:

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

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

15 Schedule 4 (item 17A, column 3)

After "SG", insert "/US".

16 Schedule 4 (item 19, column 3)

After "DC", insert "/US".

17 Schedule 4 (item 20A, column 2)

After "Schedule 3", insert "or 5".

18 Schedule 4 (item 20A, column 3)

After "SG", insert "/US".

19 Schedule 4 (item 20B, column 2)

After "Schedule 3", insert "or 5".

20 Schedule 4 (item 20B, column 3)

After "SG", insert "/US".

21 Schedule 4 (item 34, column 3)

After "SG", insert "/US".

22 Schedule 4 (item 41E, column 3)

After "SG", insert "/US".

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

Add:

US:

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

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

Add:

US:3%

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

Add:

US:3%

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

Add:

US:3%, and $0.05449/L

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

Add:

US:3%

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

Add:

US:5%

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

Repeal the rates of duty, substitute:

		15% FI:10% DC:10% CA:7.5%
	From 1 January 2005	10% US:10% FI:5% DC:5% CA:2.5%
	From 1 January 2010	5% US:5% CA:Free

30 Schedule 4 (item 61, column 3)

After "SG", insert "/US".

31 Schedule 4 (item 70, column 3)

After "SG", insert "/US".

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

Add:

US:5%

33 Schedule 4 (item 73, column 3)

After "SG", insert "/US".

34 At the end of the Act

Add:

Schedule 5--US originating goods

Note: See sections 15 and 16.

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US originating goods
Column 1 Item Back to Top	Column 2 Heading or subheading in Schedule 3	Column 3 Rate
1	2203.00.31	$35.04/L of alcohol
2	2203.00.39	$59.37/L of alcohol
3	2203.00.61	$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
4	2203.00.62	$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
5	2203.00.69	$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
6	2203.00.71	$6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
7	2203.00.72	$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
8	2203.00.79	$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
9 Back to Top	2204.10.23	$35.04/L of alcohol
10	2204.10.29	$59.37/L of alcohol
11	2204.10.83	$35.04/L of alcohol
12	2204.10.89	$59.37/L of alcohol
13	2204.21.30	$35.04/L of alcohol
14	2204.21.90	$59.37/L of alcohol
15	2204.29.30	$35.04/L of alcohol
16	2204.29.90	$59.37/L of alcohol
17	2205.10.30	$35.04/L of alcohol
18	2205.10.90	$59.37/L of alcohol
19 Back to Top	2205.90.30	$35.04/L of alcohol
20	2205.90.90	$59.37/L of alcohol
21	2206.00.52	$35.04/L of alcohol
22	2206.00.59	$59.37/L of alcohol
23	2206.00.62	$35.04/L of alcohol
24	2206.00.69	$59.37/L of alcohol
25	2206.00.74	$30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
26	2206.00.75	$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
27	2206.00.78	$35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
28	2206.00.82	$6.01/L of alcohol, calculated on that alcohol content by which the percentage by Back to Top volume of alcohol of the goods exceeds 1.15
29	2206.00.83	$18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
30	2206.00.89	$24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
31	2206.00.92	$35.04/L of alcohol
32	2206.00.99	$59.37/L of alcohol
33	2207.10.00	$59.37/L of alcohol
34	2207.20.10	$0.38143/L
35	2208.20.10	$55.43/L of alcohol
36	2208.20.90	$59.37/L of alcohol
37	2208.30.00	$59.37/L of alcohol
38	2208.40.00	$59.37/L Back to Top of alcohol
39	2208.50.00	$59.37/L of alcohol
40	2208.60.00	$59.37/L of alcohol
41	2208.70.00	$59.37/L of alcohol
42	2208.90.20	$35.04/L of alcohol
43	2208.90.90	$59.37/L of alcohol
44	2401.20.00	$275.55/kg of tobacco content
45	2401.30.00	$275.55/kg of tobacco content
46	2402.10.20	$0.22044/stick
47	2402.10.80	$275.55/kg of tobacco content
48	2402.20.20	$0.22044/stick
49 Back to Top	2402.20.80	$275.55/kg of tobacco content
50	2403.10.30	$0.22044/stick
51	2403.10.70	$275.55/kg of tobacco content
52	2403.91.00	$275.55/kg of tobacco content
53	2403.99.20	$2.24/kg
54	2403.99.80	$275.55/kg of tobacco content
55	2707.10.00	$0.38143/L
56	2707.20.29	$0.38143/L
57	2707.20.89	$0.38143/L
58	2707.30.29	$0.38143/L
59	2707.30.89	$0.38143/L
60	2707.50.39	$0.38143/L
61 Back to Top	2707.50.89	$0.38143/L
62	2709.00.81	$0.07557/L
63	2709.00.89	$0.38143/L
64	2710.11.61	$0.02808/L
65	2710.11.62	$0.40516/L
66	2710.11.69	$0.38143/L
67	2710.11.73	$0.07557/L
68	2710.11.74	$0.07557/L
69	2710.11.79	$0.38143/L
70	2710.19.13	$0.07557/L
71	2710.19.19	$0.38143/L
72	2710.19.20	$0.38143/L
73	2710.19.33	$0.07557/L
74	2710.19.34 Back to Top	$0.07557/L
75	2710.19.39	$0.38143/L
76	2710.19.40	$0.02845/L
77	2710.19.50	$0.07557/L
78	2710.19.73	$0.07557/L
79	2710.19.74	$0.07557/L
80	2710.19.79	$0.38143/L
81	2710.19.91	$0.05449/L
82	2710.19.92	$0.05449/kg
83	2710.91.13	$0.07557/L
84	2710.91.19	$0.38143/L
85	2710.91.20	$0.38143/L
86	2710.91.33	$0.07557/L
87	2710.91.34	$0.07557/L Back to Top
88	2710.91.39	$0.38143/L
89	2710.91.40	$0.02845/L
90	2710.91.50	$0.07557/L
91	2710.91.61	$0.02808/L
92	2710.91.62	$0.40516/L
93	2710.91.69	$0.38143/L
94	2710.91.73	$0.07557/L
95	2710.91.74	$0.07557/L
96	2710.91.79	$0.38143/L
97	2710.91.91	$0.05449/L
98	2710.91.92	$0.05449/kg
99	2710.99.13	$0.07557/L
100	2710.99.19	$0.38143/L
101 Back to Top	2710.99.20	$0.38143/L
102	2710.99.33	$0.07557/L
103	2710.99.34	$0.07557/L
104	2710.99.39	$0.38143/L
105	2710.99.40	$0.02845/L
106	2710.99.50	$0.07557/L
107	2710.99.61	$0.02808/L
108	2710.99.62	$0.40516/L
109	2710.99.69	$0.38143/L
110	2710.99.73	$0.07557/L
111	2710.99.74	$0.07557/L
112	2710.99.79	$0.38143/L
113	2710.99.91	$0.05449/L
114	2710.99.92 Back to Top	$0.05449/kg
115	2902.20.90	$0.38143/L
116	2902.30.90	$0.38143/L
117	2902.41.90	$0.38143/L
118	2902.42.90	$0.38143/L
119	2902.43.90	$0.38143/L
120	2902.44.90	$0.38143/L
121	2918.90.00	4% From 1 January 2006: 3% From 1 January 2007: 2.5% From 1 January 2008: 1.5% From 1 January 2009: 0.5% From 1 January 2010: Free
122	3403.11.10	$0.05449/kg
123	3403.11.90	$0.05449/L
124	3403.19.10	$0.05449/kg
125	3403.19.90	$0.05449/L
126	3403.91.10	$0.05449/kg Back to Top
127	3403.91.90	$0.05449/L
128	3403.99.10	$0.05449/kg
129	3403.99.90	$0.05449/L
130	3811.21.10	$0.05449/kg
131	3811.21.90	$0.05449/L
132	3817.00.19	$0.38143/L
133	3819.00.00	$0.05449/L
134	5007.10.10	8% From 1 January 2010: 3% From 1 January 2015: Free
135	5007.90.10	8% From 1 January 2010: 3% From 1 January 2015: Free
136	5106.10.00	3% From 1 January 2010: Free
137	5106.20.00	3% From 1 January 2010: Free
138	5107.10.00 Back to Top	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 Back to Top	5208.23.00	8% From 1 January 2010: 3% From 1 January 2015: Free
217	5208.29.00	8% From 1 January 2010: 3% From 1 January 2015: Free
218	5208.31.00	8% From 1 January 2010: 3% From 1 January 2015: Free
219	5208.32.00	8% From 1 January 2010: 3% From 1 January 2015: Free
220	5208.33.00	8% From 1 January 2010: 3% From 1 January 2015: Free
221	5208.39.00	8% From 1 January 2010: 3% From 1 January 2015: Free
222	5208.41.00	8% From 1 January 2010: 3% From 1 January 2015: Free
223	5208.42.00	8% From 1 January 2010: 3% From 1 January 2015: Free
224	5208.43.00	8% From 1 January 2010: 3% From 1 January 2015: Free
225	5208.49.00	8% From 1 January 2010: 3% From 1 January 2015: Free
226	5208.51.00	8% From 1 January 2010: 3% From 1 January 2015: Free
227	5208.52.00	8% From 1 January 2010: 3% From 1 January 2015: Free
228	5208.53.00	8% From 1 January 2010: 3% From 1 January 2015: Free
229	5208.59.00	8% From 1 January 2010: 3% From 1 January 2015: Free
230	5209.11.00	8% From 1 January 2010: 3% From 1 January 2015: Free
231	5209.12.00	8% From 1 January 2010: 3% From 1 January 2015: Free
232	5209.19.00	8% From 1 January 2010: 3% From 1 January 2015: Free
233	5209.21.00	8% From 1 January 2010: 3% From 1 January 2015: Free Back to Top
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 Back to Top
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
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575	6004.10.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
576	6004.90.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
577	6005.10.00	8% From 1 January 2010: 3% From 1 January 2015: Free
578	6005.21.00	8% From 1 January 2010: 3% From 1 January 2015: Free
579	6005.22.00	8% From 1 January 2010: 3% From 1 January 2015: Free
580	6005.23.00	8% From 1 January 2010: 3% From 1 January 2015: Free
581	6005.24.00	8% From 1 January 2010: 3% From 1 January 2015: Free Back to Top
582	6005.31.00	8% From 1 January 2010: 3% From 1 January 2015: Free
583	6005.32.00	8% From 1 January 2010: 3% From 1 January 2015: Free
584	6005.34.00	8% From 1 January 2010: 3% From 1 January 2015: Free
585	6005.41.00	8% From 1 January 2010: 3% From 1 January 2015: Free
586	6005.42.00	8% From 1 January 2010: 3% From 1 January 2015: Free
587	6005.43.00	8% From 1 January 2010: 3% From 1 January 2015: Free
588	6005.44.00	8% From 1 January 2010: 3% From 1 January 2015: Free
589	6005.90.00	8% From 1 January 2010: 3% From 1 January 2015: Free
590	6006.10.00	8% From 1 January 2010: 3% Back to Top From 1 January 2015: Free
591	6006.21.00	8% From 1 January 2010: 3% From 1 January 2015: Free
592	6006.22.00	8% From 1 January 2010: 3% From 1 January 2015: Free
593	6006.23.00	8% From 1 January 2010: 3% From 1 January 2015: Free
594	6006.24.00	8% From 1 January 2010: 3% From 1 January 2015: Free
595	6006.31.00	8% From 1 January 2010: 3% From 1 January 2015: Free
596	6006.32.00	8% From 1 January 2010: 3% From 1 January 2015: Free
597	6006.33.00	8% From 1 January 2010: 3% From 1 January 2015: Free
598	6006.34.00	8% From 1 January 2010: 3% From 1 January 2015: Free
599	6006.41.00	8% Back to Top From 1 January 2010: 3% From 1 January 2015: Free
600	6006.42.00	8% From 1 January 2010: 3% From 1 January 2015: Free
601	6006.43.00	8% From 1 January 2010: 3% From 1 January 2015: Free
602	6006.44.00	8% From 1 January 2010: 3% From 1 January 2015: Free
603	6006.90.00	8% From 1 January 2010: 3% From 1 January 2015: Free
604	6101.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
605	6101.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
606	6101.30.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
607	6101.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
608	6102.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
609	6102.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
610	6102.30.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
611	6102.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
612	6103.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
613	6103.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
614	6103.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
615	6103.21.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
616	6103.22.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
617	6103.23.00 Back to Top	15.5% From 1 January 2010: 8% From 1 January 2015: Free
618	6103.29.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
619	6103.31.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
620	6103.32.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
621	6103.33.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
622	6103.39.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
623	6103.41.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
624	6103.42.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
625	6103.43.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
626	6103.49.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
627	6104.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
628	6104.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
629	6104.13.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
630	6104.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
631	6104.21.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
632	6104.22.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
633	6104.23.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
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635 Back to Top	6104.31.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
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637	6104.33.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
638	6104.39.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
639	6104.41.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
640	6104.42.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
641	6104.43.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
642	6104.44.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
643	6104.49.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
644	6104.51.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
645	6104.52.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
646	6104.53.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
647	6104.59.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
648	6104.61.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
649	6104.62.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
650	6104.63.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
651	6104.69.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
652	6105.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free Back to Top
653	6105.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
654	6105.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
655	6106.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
656	6106.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
657	6106.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
658	6107.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
659	6107.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
660	6107.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
661	6107.21.00	15.5% From 1 January 2010: 8% Back to Top From 1 January 2015: Free
662	6107.22.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
663	6107.29.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
664	6107.91.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
665	6107.92.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
666	6107.99.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
667	6108.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
668	6108.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
669	6108.21.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
670	6108.22.00	15.5% Back to Top From 1 January 2010: 8% From 1 January 2015: Free
671	6108.29.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
672	6108.31.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
673	6108.32.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
674	6108.39.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
675	6108.91.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
676	6108.92.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
677	6108.99.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
678	6109.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
679	6109.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
680	6110.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
681	6110.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
682	6110.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
683	6110.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
684	6110.30.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
685	6110.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
686	6111.10.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
687	6111.10.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
688	6111.20.10 Back to Top	5.5% From 1 January 2010: 3% From 1 January 2015: Free
689	6111.20.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
690	6111.30.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
691	6111.30.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
692	6111.90.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
693	6111.90.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
694	6112.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
695	6112.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
696	6112.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
697	6112.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
698	6112.31.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
699	6112.39.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
700	6112.41.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
701	6112.49.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
702	6113.00.11	5.5% From 1 January 2010: 3% From 1 January 2015: Free
703	6113.00.19	15.5% From 1 January 2010: 8% From 1 January 2015: Free
704	6113.00.20	3% From 1 January 2010: Free
705	6113.00.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
706	6114.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
707	6114.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
708	6114.30.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
709	6114.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
710	6115.11.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
711	6115.11.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
712	6115.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
713	6115.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
714	6115.20.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
715 Back to Top	6115.91.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
716	6115.91.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
717	6115.92.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
718	6115.92.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
719	6115.93.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
720	6115.93.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
721	6115.99.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
722	6115.99.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
723	6117.20.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
724	6117.90.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
725	6117.90.20	5.5% From 1 January 2010: 3% From 1 January 2015: Free
726	6117.90.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
727	6201.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
728	6201.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
729	6201.13.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
730	6201.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
731	6201.91.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
732	6201.92.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free Back to Top
733	6201.93.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
734	6201.99.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
735	6202.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
736	6202.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
737	6202.13.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
738	6202.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
739	6202.91.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
740	6202.92.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
741	6202.93.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free Back to Top
742	6202.99.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
743	6203.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
744	6203.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
745	6203.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
746	6203.21.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
747	6203.22.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
748	6203.23.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
749	6203.29.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
750	6203.31.00	15.5% From 1 January 2010: 8% Back to Top From 1 January 2015: Free
751	6203.32.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
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753	6203.39.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
754	6203.41.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
755	6203.42.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
756	6203.43.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
757	6203.49.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
758	6204.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
759	6204.12.00	15.5% Back to Top From 1 January 2010: 8% From 1 January 2015: Free
760	6204.13.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
761	6204.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
762	6204.21.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
763	6204.22.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
764	6204.23.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
765	6204.29.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
766	6204.31.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
767	6204.32.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
768	6204.33.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
769	6204.39.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
770	6204.41.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
771	6204.42.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
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773	6204.44.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
774	6204.49.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
775	6204.51.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
776	6204.52.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
777	6204.53.00 Back to Top	15.5% From 1 January 2010: 8% From 1 January 2015: Free
778	6204.59.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
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780	6204.62.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
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782	6204.69.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
783	6205.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
784	6205.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
785	6205.30.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
786	6205.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
787	6206.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
788	6206.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
789	6206.30.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
790	6206.40.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
791	6206.90.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
792	6207.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
793	6207.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
794	6207.21.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
795 Back to Top	6207.22.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
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798	6207.92.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
799	6207.99.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
800	6208.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
801	6208.19.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
802	6208.21.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
803	6208.22.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
804	6208.29.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
805	6208.91.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
806	6208.92.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
807	6208.99.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
808	6209.10.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
809	6209.10.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
810	6209.20.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
811	6209.20.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
812	6209.30.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free Back to Top
813	6209.30.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
814	6209.90.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
815	6209.90.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
816	6210.10.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
817	6210.10.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
818	6210.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
819	6210.30.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
820	6210.40.10	3% From 1 January 2010: Free
821	6210.40.20	5.5% From 1 January 2010: 3% From 1 January 2015: Free Back to Top
822	6210.40.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
823	6210.50.10	3% From 1 January 2010: Free
824	6210.50.20	5.5% From 1 January 2010: 3% From 1 January 2015: Free
825	6210.50.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
826	6211.11.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
827	6211.12.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
828	6211.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
829	6211.31.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
830	6211.32.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free Back to Top
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832	6211.39.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
833	6211.41.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
834	6211.42.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
835	6211.43.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
836	6211.49.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
837	6212.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
838	6212.20.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
839	6212.30.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free Back to Top
840	6212.90.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
841	6212.90.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
842	6213.10.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
843	6213.20.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
844	6213.90.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
845	6215.10.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
846	6215.20.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
847	6215.90.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
848	6217.10.10	5.5% From 1 January 2010: 3% Back to Top From 1 January 2015: Free
849	6217.90.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
850	6217.90.90	15.5% From 1 January 2010: 8% From 1 January 2015: Free
851	6301.10.00	8% From 1 January 2010: 3% From 1 January 2015: Free
852	6301.30.90	8% From 1 January 2010: 3% From 1 January 2015: Free
853	6301.40.00	8% From 1 January 2010: 3% From 1 January 2015: Free
854	6301.90.90	8% From 1 January 2010: 3% From 1 January 2015: Free
855	6302.10.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
856	6302.21.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
857	6302.22.00	15.5% Back to Top From 1 January 2010: 8% From 1 January 2015: Free
858	6302.29.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
859	6302.31.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
860	6302.32.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
861	6302.39.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
862	6302.40.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
863	6302.51.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
864	6302.52.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
865	6302.53.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
866	6302.59.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
867	6302.60.00	15.5% From 1 January 2010: 8% From 1 January 2015: Free
868	6302.91.20	15.5% From 1 January 2010: 8% From 1 January 2015: Free
869	6302.91.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
870	6302.92.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
871	6302.93.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
872	6302.99.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
873	6303.11.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
874	6303.11.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
875	6303.12.10 Back to Top	15.5% From 1 January 2010: 8% From 1 January 2015: Free
876	6303.12.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
877	6303.19.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
878	6303.19.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
879	6303.91.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
880	6303.91.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
881	6303.92.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
882	6303.92.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
883	6303.99.10	15.5% From 1 January 2010: 8% From 1 January 2015: Free
884	6303.99.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
885	6304.11.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
886	6304.19.10	3% From 1 January 2010: Free
887	6304.19.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
888	6304.91.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
889	6304.92.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
890	6304.93.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
891	6304.99.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
892	6305.32.00	8% From 1 January 2010: 3% From 1 January 2015: Free
893	6305.33.90	8% From 1 January 2010: 3% From 1 January 2015: Free
894	6305.39.90	8% From 1 January 2010: 3% From 1 January 2015: Free
895	6306.11.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
896	6306.12.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
897	6306.19.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
898	6306.21.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
899	6306.22.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
900	6306.29.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
901	6306.31.00	3% From 1 January 2010: Free
902	6306.39.00	3% From 1 January 2010: Free
903	6306.41.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
904	6306.49.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
905	6306.91.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
906	6306.99.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free
907	6307.10.10	5.5% From 1 January 2010: 3% From 1 January 2015 : Free
908	6307.10.20	3% From 1 January 2010: Free
909	6307.10.30	3% From 1 January 2010: Free
910	6307.10.90	5.5% From 1 January 2010: 3% From 1 January 2015: Free
911	6307.20.00 Back to Top	5.5% From 1 January 2010: 3% From 1 January 2015: Free
912	6307.90.10	5.5% From 1 January 2010: 3% From 1 January 2015: Free
913	6307.90.21	3% From 1 January 2010: Free
914	6307.90.29	5.5% From 1 January 2010: 3% From 1 January 2015: Free
915	6307.90.30	3% From 1 January 2010: Free
916	6307.90.40	3% From 1 January 2010: Free
917	6307.90.91	5.5% From 1 January 2010: 3% From 1 January 2015: Free
918	6307.90.99	5.5% From 1 January 2010: 3% From 1 January 2015: Free
919	6401.10.00	9% From 1 January 2006: 8% From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free Back to Top
920	6401.91.00	9% From 1 January 2006: 8% From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free
921	6401.92.90 (prescribed goods only)	9% From 1 January 2006: 8% From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free
922	6401.99.90 (prescribed goods only)	9% From 1 January 2006: 8% From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free
923	6402.30.00 (prescribed goods only)	9% From 1 January 2006: 8% From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free
924	6402.91.90 (prescribed goods only)	9% From 1 January 2006: 8% Back to Top From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free
925	6402.99.90 (prescribed goods only)	9% From 1 January 2006: 8% From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free
926	6404.11.90 (prescribed goods only)	9% From 1 January 2006: 8% From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free
927	6404.19.90 (prescribed goods only)	9% From 1 January 2006: 8% From 1 January 2007: 7% From 1 January 2008: 6% From 1 January 2009: 5% From 1 January 2010: 4% From 1 January 2011: 3% From 1 January 2012: 2% From 1 January 2013: 1% From 1 January 2014: Free
928	7019.11.00	3% From 1 January 2010: Free
929	7019.12.00	3% From 1 January 2010: Free
930	7019.19.00	3% From 1 January 2010: Free
931	7019.40.00	3% From 1 January 2010: Free
932	7019.51.00	3% From 1 January 2010: Free
933	7019.52.00	3% From 1 January 2010: Free
934	7019.59.00	3% From 1 January 2010: Free
935	8703.21.11	8%, and $12 000 each From 1 January 2006: 6.5%, and $12 000 each From 1 January 2007: 5%, and $12 000 each From 1 January 2008: 3%, and $12 000 each From 1 January 2009: 1.5%, and $12 000 each From 1 January 2010: $12 000 each
936	8703.21.19	8% From 1 January 2006: 6.5% From 1 January 2007: 5% From 1 January 2008: 3% From 1 January 2009: 1.5% From 1 January 2010: Free
937	8703.22.11	8%, and $12 000 each From 1 January 2006: 6.5%, and $12 000 each From 1 January 2007: 5%, and $12 000 each From 1 January 2008: 3%, and $12 000 each From 1 January 2009: 1.5%, and $12 000 each From 1 January 2010: $12 000 each
938	8703.22.19	8% From 1 January 2006: 6.5% From 1 January 2007: 5% From 1 January 2008: 3% From 1 January 2009: 1.5% From 1 January 2010: Free
939	8703.23.11	8%, and $12 000 each From 1 January 2006: 6.5%, and $12 000 each From 1 January 2007: 5%, and $12 000 each From 1 January 2008: 3%, and $12 000 each From 1 January 2009: 1.5%, and $12 000 each From 1 January 2010: $12 000 each
940	8703.23.19	8% From 1 January 2006: 6.5% From 1 January 2007: 5% From 1 January 2008: 3% From 1 January 2009: 1.5% From 1 January 2010: Free
941	8703.24.11	8%, and $12 000 each From 1 January 2006: 6.5%, and $12 000 each From 1 January 2007: 5%, and $12 000 each From 1 January 2008: 3%, and $12 000 each From 1 January 2009: 1.5%, and $12 000 each From 1 January 2010: $12 000 each
942	8703.24.19	8% From 1 January 2006: 6.5% From 1 January 2007: 5% From 1 January 2008: 3% From 1 January 2009: 1.5% From 1 January 2010: Free
943	8703.31.11	8%, and $12 000 each From 1 January 2006: 6.5%, and $12 000 each From 1 January 2007: 5%, and $12 000 each From 1 January 2008: 3%, and $12 000 each From 1 January 2009: 1.5%, and $12 000 each From 1 January 2010: $12 000 each
944	8703.31.19	8% From 1 January 2006: 6.5% From 1 January 2007: 5% Back to Top From 1 January 2008: 3% From 1 January 2009: 1.5% From 1 January 2010: Free
945	8703.32.11	8%, and $12 000 each From 1 January 2006: 6.5%, and $12 000 each From 1 January 2007: 5%, and $12 000 each From 1 January 2008: 3%, and $12 000 each From 1 January 2009: 1.5%, and $12 000 each From 1 January 2010: $12 000 each
946	8703.32.19	8% From 1 January 2006: 6.5% From 1 January 2007: 5% From 1 January 2008: 3% From 1 January 2009: 1.5% From 1 January 2010: Free
947	8703.33.11	8%, and $12 000 each From 1 January 2006: 6.5%, and $12 000 each From 1 January 2007: 5%, and $12 000 each From 1 January 2008: 3%, and $12 000 each From 1 January 2009: 1.5%, and $12 000 each From 1 January 2010: $12 000 each
948	8703.33.19	8% From 1 January 2006: 6.5% From 1 January 2007: 5% From 1 January 2008: 3% From 1 January 2009: 1.5% From 1 January 2010: Free
949	8703.90.11	8%, and $12 000 each From 1 January 2006: 6.5%, and $12 000 each From 1 January 2007: 5%, and $12 000 each From 1 January 2008: 3%, and $12 000 each From 1 January 2009: 1.5%, and $12 000 each From 1 January 2010: $12 000 each
950	8703.90.19	8% From 1 January 2006: 6.5% From 1 January 2007: 5% From 1 January 2008: 3% From 1 January 2009: 1.5% From 1 January 2010: Free
951	9404.90.00	5.5% From 1 January 2010: 3% From 1 January 2015: Free

35 Schedule 5 (before table item 1)

Insert:

1A	1516.10.10	$0.38143/L
1B	1516.20.10	$0.38143/L

36 Schedule 5 (table item 63)

Repeal the item, substitute:

63	2709.00.87	$0.38143/L
63A	2709.00.88	$0.40143/L

37 Schedule 5 (cell at table item 64, column 3)

Repeal the cell, substitute:

$0.03114/L

38 Schedule 5 (after table item 69)

Insert:

69A

2710.11.81

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

69B

2710.11.82

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

39 Schedule 5 (table item 71)

71	2710.19.17	$0.38143/L
71A	2710.19.18	$0.40143/L

40 Schedule 5 (table item 72)

Repeal the item, substitute:

72	2710.19.21	$0.38143/L
72A	2710.19.29	$0.40143/L

41 Schedule 5 (table item 75)

Repeal the item, substitute:

75	2710.19.37	$0.38143/L
75A	2710.19.38	$0.40143/L

42 Schedule 5 (cell at table item 76, column 3)

Repeal the cell, substitute:

$0.03151/L

43 Schedule 5 (after table item 80)

Insert:

80A

2710.19.81

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

80B

2710.19.82

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

$0.40143/L of other substances

in the blend

44 Schedule 5 (table item 84)

Repeal the item, substitute:

84	2710.91.17	$0.38143/L
84A	2710.19.18	$0.40143/L

45 Schedule 5 (table item 85)

Repeal the item, substitute:

85	2710.91.21	$0.38143/L
85A	2710.91.29	$0.40143/L

46 Schedule 5 (table item 88)

Repeal the item, substitute:

88	2710.91.37	$0.38143/L
88A	2710.91.38	$0.40143/L

47 Schedule 5 (cell at table item 89, column 3)

Repeal the cell, substitute:

$0.03151/L

48 Schedule 5 (cell at table item 91, column 3)

Repeal the cell, substitute:

$0.03114/L

49 Schedule 5 (after table item 96)

Insert:

96A

2710.91.81

$0.38143/L of biodiesel

plus

$0.38143/L of other substances

in the blend

96B

2710.91.82

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

50 Schedule 5 (table item 100)

Repeal the item, substitute:

100	2710.99.17	$0.38143/L
100A	2710.99.18	$0.40143/L

51 Schedule 5 (table item 101)

Repeal the item, substitute:

101	2710.99.21	$0.38143/L
101A	2710.99.29	$0.40143/L

52 Schedule 5 (table item 104)

Repeal the item, substitute:

104	2710.99.37	$0.38143/L
104A	2710.99.38	$0.40143/L

53 Schedule 5 (cell at table item 105, column 3)

Repeal the cell, substitute:

$0.03151/L

54 Schedule 5 (cell at table item 107, column 3)

Repeal the cell, substitute:

$0.03114/L

55 Schedule 5 (after table item 112)

Insert:

112A

2710.99.81

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

112B

2710.99.82

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

56 Schedule 5 (after table item 133)

Insert:

133A

3824.90.21

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

133B

3824.90.22

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.40143/L of other substances

in the blend

57 User's Guide

Repeal the User's Guide, substitute:

USER'S GUIDE

This Guide aims to give a general overview of the operation and organisation of this Act.

The operation of the Act

The Act imposes Customs duty on goods imported into Australia.

To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia's international obligations as a party to the World Trade Organization Agreement.

Note: The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department's world-wide web site.

The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for US originating goods is determined under Schedule 5.

Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3 or 5.

Rates of duty under Schedules 3 and 5, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.

The organisation of the Act

The Act consists of 3 Parts and 5 Schedules.

Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.

Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.

Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.

Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.

Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.

Schedule 3 sets out the Principal Tariff.

Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.

Schedule 5 sets out the rate of duty for US originating goods.

Federal Register of Legislation - Australian Government

Primary content

US Free Trade Agreement Implementation (Customs Tariff) Bill 2004First Reading

US Free Trade Agreement Implementation (Customs Tariff) Bill 2004First Reading

US Free Trade Agreement Implementation (Customs Tariff) Bill 2004
First Reading

US Free Trade Agreement Implementation (Customs Tariff) Bill 2004
First Reading