(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.
Note: This table relates only to the provisions of this Act as originally enacted.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.
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
; or (i) the third column of the table in Schedule 11.
Omit “or 10”, substitute “, 10 or 11”.
Add “or”.
(bg) the third column of an item in the table in Schedule 11 that applies to goods;
Add “or”.
(k) the third column of that item in the table in Schedule 11;
Add “or”.
(bg) the third column of an item in the table in Schedule 11 that applies to 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.
; 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.
Add “and”.
(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.
; or (h) under an item in the table in Schedule 11 that applies to the goods.
Add “and”.
(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.
Omit “or 10”, substitute “, 10 or 11”.
Omit “or 10”, substitute “, 10 or 11”.
After “KR”, insert “/JP”.
21 Schedule 4 (table item 20, column headed “Description of goods”, paragraph (d))
Omit “or 10”, substitute “, 10 or 11”.
After “KR”, insert “/JP”.
After “KR” (wherever occurring), insert “/JP”.
After “KR”, insert “/JP”.
After “KR” (wherever occurring), insert “/JP”.
| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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”.
Omit “or 10”, substitute “, 10 or 11”.
Omit “and 10”, substitute “, 10 and 11”.
Omit “10 Schedules”, substitute “11 Schedules”.
Schedule 11 sets out the rate of duty for Japanese originating goods.
(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.
(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.
(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.
(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.
(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.