Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 (Cth)

Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021

No. 113, 2021

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

Contents

Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021

No. 113, 2021

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

[Assented to 25 October 2021]

The Parliament of Australia enacts:

1Short title

This Act is the Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021.

2Commencement

1. (1)

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

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day this Act receives the Royal Assent.	25 October 2021
2. Schedule 1	At the same time as Schedule 1 to the Customs Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 commences.	1 January 2022
3. Schedule 2	The later of: (a) immediately after the commencement of the provisions covered by table item 2; and (b) immediately after the commencement of the Customs Tariff Amendment (2022 Harmonized System Changes) Act 2021. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.	1 January 2022

Note: This table relates only to the provisions of this Act as originally enacted.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.

1. (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.

3Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Main amendments

Customs Tariff Act 1995

1. 1

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

   Add:

   1. ; or (l)

      the third column of the table in Schedule 14.

2

Subsection 9(1)

Omit “or 12”, substitute “, 12 or 14”.

3

After paragraph 11(1)(bi)

Insert:

1. or (bj)

   the third column of an item in the table in Schedule 14 that applies to goods;

4

After paragraph 11(1)(m)

Insert:

1. or (n)

   the third column of that item in the table in Schedule 14;

5

After paragraph 11(2)(bi)

Insert:

1. or (bj)

   the third column of an item in the table in Schedule 14 that applies to goods;

6

After section 13K

Insert:

13LWhen goods are Regional Comprehensive Economic Partnership (RCEP) originating goods

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

7

After subparagraph 16(1)(a)(xi)

Insert:

1. and (xii)

   are not RCEP originating goods;

8

At the end of subsection 16(1)

Add:

1. ; (t)

   if the goods are RCEP originating goods:

   1. (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 14—by reference to the rate of duty set out in column 3 of that item; or

   2. (ii)

      otherwise—Free.

   Note: See also subsections (4A) and (4B).

9

After subsection 16(4AB)

Insert:

Regional Comprehensive Economic Partnership (RCEP) originating goods

1. (4A)

   For the purposes of Schedule 14:

   1. (a)

      a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and

   2. (b)

      a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and

   3. (c)

      a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and

   4. (d)

      a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and

   5. (e)

      a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and

   6. (f)

      a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and

   7. (g)

      a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and

   8. (h)

      a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and

   9. (i)

      a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and

   10. (j)

       a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection; and

   11. (k)

       a reference in that Schedule to year 17 is a reference to the 16th calendar year beginning after the commencement of this subsection; and

   12. (l)

       a reference in that Schedule to year 18 is a reference to the 17th calendar year beginning after the commencement of this subsection; and

   13. (m)

       a reference in that Schedule to year 19 is a reference to the 18th calendar year beginning after the commencement of this subsection; and

   14. (n)

       a reference in that Schedule to year 20 is a reference to the 19th calendar year beginning after the commencement of this subsection.

2. (4B)

   If column 2 of an item in the table in Schedule 14 includes “(prescribed goods only)”, subparagraph (1)(t)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.

10

At the end of subsection 18(1)

Add:

1. ; or (k)

   under an item in the table in Schedule 14 that applies to the goods.

11

After subparagraph 18(2)(a)(xi)

Insert:

1. and (xii)

   are not RCEP originating goods;

12

At the end of subsection 18(2)

Add:

1. ; (t)

   if the goods are RCEP originating goods:

   1. (i)

      if “RCEP” is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or

   2. (ii)

      otherwise—Free.

13

Paragraph 19AAC(1)(b)

Omit “or 13”, substitute “, 13 or 14”.

14

Paragraph 19AA(b)

Omit “or 13”, substitute “, 13 or 14”.

15

Paragraph 19AC(b)

Omit “or 13”, substitute “, 13 or 14”.

16

Paragraph 19ACA(1)(b)

Omit “or 13”, substitute “, 13 or 14”.

17

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

After “HK”, insert “/RCEP”.

18

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

Omit “or 12”, substitute “, 12 or 14”.

19

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

After “CN”, insert “/RCEP”.

20

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

After “HK” (wherever occurring), insert “/RCEP”.

21

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

After “HK”, insert “/RCEP”.

22

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

After “HK” (wherever occurring), insert “/RCEP”.

23

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

Add:

RCEP:5%

24

At the end of the Act

Add:

Schedule 14—Regional Comprehensive Economic Partnership (RCEP) originating goods

Note: See sections 15 and 16.

RCEP originating goods
Column 1 Item	Column 2 Heading or subheading in Schedule 3	Column 3 Rate
1	0405.20.00	3% From 1 January of year 2: 1% From 1 January of year 3: Free
2	0511.99.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
3	0714.50.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
4	0802.11.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
5	0806.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
6	0806.20.00	5%
7	1105.20.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
8	1202.30.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
9	1202.41.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
10	1202.42.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
11	1212.21.10	4% From 1 January of year 2: 2% From 1 January of year 3: Free
12	1302.19.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
13	1514.11.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
14	1514.91.00	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
15	1515.11.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
16	1515.29.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
17	1518.00.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
18	1601.00.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
19	1602.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
20	1602.42.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
21	1904.30.00	3% From 1 January of year 3: 2% From 1 January of year 5: 1% From 1 January of year 7: Free
22	1905.90.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
23	2001.10.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
24	2001.90.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
25	2005.10.00	5%
26	2005.91.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
27	2005.99.00	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
28	2006.00.20	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
29	2006.00.39	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
30	2008.40.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
31	2008.50.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
32	2008.70.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
33	2008.93.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
34	2009.12.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
35	2009.21.00	4%, or, if lower, $0.45/kg TSS From 1 January of year 3: 3%, or, if lower, $0.45/kg TSS From 1 January of year 5: 2%, or, if lower, $0.45/kg TSS From 1 January of year 7: Free
36	2009.29.00	4%, or, if lower, $0.45/kg TSS From 1 January of year 3: 3%, or, if lower, $0.45/kg TSS From 1 January of year 5: 2%, or, if lower, $0.45/kg TSS From 1 January of year 7: Free
37	2009.31.20	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
38	2009.31.90	5%, or, if lower, $0.45/kg TSS
39	2009.39.20	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
40	2009.39.90	5%, or, if lower, $0.45/kg TSS
41	2009.50.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
42	2009.61.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
43	2009.81.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
44	2203.00.63	$9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
45	2203.00.64	$45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
46	2203.00.65	$28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
47	2203.00.66	$52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
48	2203.00.67	$36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
49	2203.00.69	$52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
50	2203.00.71	$9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
51	2203.00.72	$28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
52	2203.00.79	$36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
53	2203.00.91	$88.91/L of alcohol
54	2203.00.99	$88.91/L of alcohol
55	2204.10.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
56	2204.10.23	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
57	2204.10.29	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
58	2204.10.81	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
59	2204.10.83	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
60	2204.10.89	$88.91/L of alcohol
61	2204.21.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
62	2204.21.30	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
63	2204.21.90	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
64	2204.22.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
65	2204.22.30	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
66	2204.22.90	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
67	2204.29.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
68	2204.29.30	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
69	2204.29.90	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
70	2204.30.90	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
71	2205.10.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
72	2205.10.30	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
73	2205.10.90	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
74	2205.90.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
75	2205.90.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
76	2205.90.30	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
77	2205.90.90	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
78	2206.00.13	$88.91/L of alcohol
79	2206.00.14	$88.91/L of alcohol
80	2206.00.21	5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol
81	2206.00.22	5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol
82	2206.00.23	5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol
83	2206.00.24	5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol
84	2206.00.41	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
85	2206.00.42	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
86	2206.00.51	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
87	2206.00.52	5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol
88	2206.00.59	$88.91/L of alcohol
89	2206.00.61	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
90	2206.00.62	4%, and $88.91/L of alcohol From 1 January of year 4: 3%, and $88.91/L of alcohol From 1 January of year 7: 2%, and $88.91/L of alcohol From 1 January of year 10: 1%, and $88.91/L of alcohol From 1 January of year 15: $88.91/L of alcohol
91	2206.00.69	$88.91/L of alcohol
92	2206.00.72	$9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
93	2206.00.73	$45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
94	2206.00.76	$28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
95	2206.00.77	$52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
96	2206.00.78	$36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
97	2206.00.79	$52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
98	2206.00.82	$9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
99	2206.00.83	$28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

100	2206.00.89	$36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
101	2206.00.92	$88.91/L of alcohol
102	2206.00.99	$88.91/L of alcohol
103	2207.10.00	$88.91/L of alcohol
104	2207.20.10	4%, and $0.433/L From 1 January of year 3: 3%, and $0.433/L From 1 January of year 5: 2%, and $0.433/L From 1 January of year 7: $0.433/L
105	2207.20.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
106	2208.20.10	4%, and $83.04/L of alcohol From 1 January of year 3: 3%, and $83.04/L of alcohol From 1 January of year 5: 2%, and $83.04/L of alcohol From 1 January of year 7: $83.04/L of alcohol
107	2208.20.90	4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol
108	2208.30.00	$88.91/L of alcohol
109	2208.40.00	$88.91/L of alcohol
110	2208.50.00	$88.91/L of alcohol
111	2208.60.00	2%, and $88.91/L of alcohol From 1 January of year 2: 1%, and $88.91/L of alcohol From 1 January of year 3: $88.91/L of alcohol
112	2208.70.00	$88.91/L of alcohol
113	2208.90.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
114	2208.90.20	$88.91/L of alcohol
115	2208.90.90	$88.91/L of alcohol
116	2401.10.00	Applicable rate (see section 19ACA)/kg
117	2401.20.00	Applicable rate (see section 19ACA)/kg of tobacco content
118	2401.30.00	Applicable rate (see section 19ACA)/kg of tobacco content
119	2402.10.20	$1.10360/stick
120	2402.10.80	Applicable rate (see section 19ACA)/kg of tobacco content
121	2402.20.20	$1.10360/stick
122	2402.20.80	Applicable rate (see section 19ACA)/kg of tobacco content
123	2403.11.00	Applicable rate (see section 19ACA)/kg of tobacco content
124	2403.19.10	$1.10360/stick
125	2403.19.90	Applicable rate (see section 19ACA)/kg of tobacco content
126	2403.91.00	Applicable rate (see section 19ACA)/kg of tobacco content
127	2403.99.80	Applicable rate (see section 19ACA)/kg of tobacco content
128	2515.11.00	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
129	2516.20.20	2% From 1 January of year 2: 1% From 1 January of year 3: Free
130	2523.30.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
131	2525.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
132	2705.00.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
133	2707.10.00	$0.433/L
134	2707.20.00	$0.433/L
135	2707.30.00	$0.433/L
136	2707.50.00	$0.433/L
137	2707.99.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
138	2709.00.90	$0.433/L
139	2710.12.61	$0.03556/L
140	2710.12.62	$0.433/L of gasoline plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend
141	2710.12.69	$0.433/L
142	2710.12.70	$0.433/L
143	2710.19.16	$0.433/L
144	2710.19.22	$0.433/L of diesel plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend
145	2710.19.28	$0.433/L
146	2710.19.40	$0.03556/L
147	2710.19.51	$0.433/L
148	2710.19.52	$0.433/L
149	2710.19.53	$0.433/L
150	2710.19.70	$0.433/L
151	2710.19.91	$0.085/L
152	2710.19.92	$0.085/kg
153	2710.20.00	$0.433/L of biodiesel plus $0.433/L of ethanol (if any) plus $0.433/L of other substances in the blend
154	2710.91.16	$0.433/L
155	2710.91.22	$0.433/L of diesel plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend
156	2710.91.28	$0.433/L
157	2710.91.40	$0.03556/L
158	2710.91.51	$0.433/L
159	2710.91.52	$0.433/L
160	2710.91.53	$0.433/L
161	2710.91.61	$0.03556/L
162	2710.91.62	$0.433/L of gasoline plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend
163	2710.91.69	$0.433/L
164	2710.91.70	$0.433/L
165	2710.91.80	$0.433/L of biodiesel plus $0.433/L of ethanol (if any) plus $0.433/L of other substances in the blend
166	2710.91.91	$0.085/L
167	2710.91.92	$0.085/kg
168	2710.99.16	$0.433/L
169	2710.99.22	$0.433/L of diesel plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend
170	2710.99.28	$0.433/L
171	2710.99.40	$0.03556/L
172	2710.99.51	$0.433/L
173	2710.99.52	$0.433/L
174	2710.99.53	$0.433/L
175	2710.99.61	$0.03556/L
176	2710.99.62	$0.433/L of gasoline plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend
177	2710.99.69	$0.433/L
178	2710.99.70	$0.433/L
179	2710.99.80	$0.433/L of biodiesel plus $0.433/L of ethanol (if any) plus $0.433/L of other substances in the blend
180	2710.99.91	$0.085/L
181	2710.99.92	$0.085/kg
182	2711.11.00	$0.297/kg
183	2711.12.10	$0.141/L
184	2711.13.10	$0.141/L
185	2711.21.10	$0.297/kg
186	2818.10.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
187	2833.21.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
188	2835.26.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
189	2840.30.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
190	2841.50.90	5%
191	2847.00.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
192	2852.10.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
193	2852.10.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
194	2852.90.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
195	2902.20.00	$0.433/L
196	2902.30.00	$0.433/L
197	2902.41.00	$0.433/L
198	2902.42.00	$0.433/L
199	2902.43.00	$0.433/L
200	2902.44.00	$0.433/L
201	2903.73.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
202	2903.74.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
203	2903.75.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
204	2903.79.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
205	2905.31.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
206	2907.11.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
207	2909.44.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
208	2909.49.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
209	2909.50.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
210	2912.11.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
211	2912.12.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
212	2912.60.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
213	2914.40.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
214	2915.36.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
215	2915.39.20	2% From 1 January of year 2: 1% From 1 January of year 3: Free
216	2915.39.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
217	2918.91.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
218	2921.43.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
219	2937.50.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
220	2940.00.10	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
221	3002.13.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
222	3002.14.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
223	3002.15.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
224	3006.10.11	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
225	3006.10.12	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
226	3006.10.14	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
227	3006.10.19	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
228	3006.10.21	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
229	3006.10.22	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
230	3006.10.29	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
231	3006.92.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
232	3006.92.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
233	3006.92.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
234	3204.12.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
235	3204.13.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
236	3204.19.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
237	3204.20.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
238	3211.00.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
239	3212.10.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
240	3302.10.12	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
241	3403.11.10	$0.085/kg
242	3403.11.90	$0.085/L
243	3403.19.10	$0.085/kg
244	3403.19.90	$0.085/L
245	3403.91.10	$0.085/kg
246	3403.91.90	$0.085/L
247	3403.99.10	$0.085/kg
248	3403.99.90	$0.085/L
249	3601.00.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
250	3702.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
251	3702.32.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
252	3702.39.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
253	3702.41.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
254	3702.42.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
255	3702.52.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
256	3702.53.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
257	3702.54.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
258	3702.96.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
259	3705.00.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
260	3707.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
261	3806.30.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
262	3808.52.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
263	3808.59.90 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
264	3808.59.90 (prescribed goods only)	2% From 1 January of year 2: 1% From 1 January of year 3: Free
265	3808.61.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
266	3808.62.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
267	3808.69.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
268	3808.91.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
269	3808.92.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
270	3808.93.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
271	3811.21.10	$0.085/kg
272	3811.21.90	$0.085/L
273	3815.11.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
274	3815.19.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
275	3817.00.10	$0.433/L
276	3819.00.00	2%, and $0.085/L From 1 January of year 2: 1%, and $0.085/L From 1 January of year 3: $0.085/L
277	3822.00.39	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
278	3823.19.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
279	3824.73.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
280	3824.75.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
281	3824.76.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
282	3824.77.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
283	3824.79.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
284	3824.81.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
285	3824.82.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
286	3824.83.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
287	3824.99.30	$0.433/L of gasoline plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend
288	3824.99.40	$0.433/L of diesel plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend
289	3825.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
290	3825.20.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
291	3825.30.11	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
292	3825.30.19	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
293	3825.30.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
294	3825.30.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
295	3825.41.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
296	3825.49.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
297	3825.50.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
298	3825.61.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
299	3825.69.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
300	3825.90.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
301	3826.00.10	$0.433/L
302	3826.00.20	$0.433/L of biodiesel plus $0.433/L of ethanol (if any) plus $0.433/L of other substances in the blend
303	3901.10.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
304	3901.20.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
305	3901.30.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
306	3901.40.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
307	3901.90.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
308	3902.10.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
309	3902.30.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
310	3902.90.00	5%
311	3903.11.00	5%
312	3903.19.00	5%
313	3903.20.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
314	3903.30.00	5%
315	3903.90.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
316	3904.10.00	5%
317	3904.21.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
318	3904.22.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
319	3904.30.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
320	3904.40.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
321	3904.50.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
322	3904.61.00	5%
323	3904.69.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
324	3904.90.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
325	3905.19.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
326	3907.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
327	3907.20.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
328	3907.30.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
329	3907.40.00	5%
330	3907.50.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
331	3907.61.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
332	3907.69.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
333	3907.70.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
334	3907.91.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
335	3907.99.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
336	3907.99.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
337	3909.50.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
338	3909.50.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
339	3912.90.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
340	3913.10.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
341	3913.90.00 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
342	3915.20.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
343	3915.30.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
344	3915.90.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
345	3916.20.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
346	3917.21.10	5%
347	3917.22.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
348	3917.23.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
349	3917.29.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
350	3917.31.10	5%
351	3917.32.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
352	3917.33.10	5%
353	3917.39.10	5%
354	3920.10.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2%

From 1 January of year 18: 1% From 1 January of year 20: Free
355	3920.30.00	5%
356	3920.43.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
357	3920.49.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
358	3920.51.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
359	3920.59.00	5%
360	3920.61.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
361	3920.62.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
362	3920.63.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
363	3920.69.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
364	3920.91.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
365	3920.92.00	5%
366	3920.99.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
367	3921.14.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
368	3926.20.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
369	3926.20.29	5% From 1 January of year 5: 3% From 1 January of year 7: Free
370	3926.30.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
371	3926.90.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
372	4002.39.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
373	4002.41.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
374	4002.51.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
375	4002.59.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
376	4002.80.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
377	4002.99.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
378	4003.00.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
379	4008.21.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
380	4008.29.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
381	4009.11.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
382	4009.12.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
383	4009.12.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
384	4009.21.10	5%
385	4009.22.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
386	4009.31.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
387	4009.32.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
388	4009.32.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
389	4009.41.10	5%
390	4009.42.10	5%
391	4010.31.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
392	4010.32.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
393	4010.33.00	5%
394	4010.34.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
395	4010.39.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
396	4011.70.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
397	4011.80.00 (prescribed goods only)	2% From 1 January of year 2: 1% From 1 January of year 3: Free
398	4012.11.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
399	4012.12.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
400	4012.13.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
401	4012.19.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
402	4012.20.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
403	4013.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
404	4014.90.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
405	4015.19.90	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
406	4015.90.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
407	4015.90.29	5% From 1 January of year 5: 3% From 1 January of year 7: Free
408	4016.91.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
409	4016.93.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
410	4016.99.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
411	4103.20.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
412	4103.30.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
413	4103.90.91	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
414	4104.11.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
415	4104.19.90	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
416	4104.49.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
417	4105.10.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
418	4105.30.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
419	4106.21.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
420	4106.22.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
421	4106.31.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
422	4106.32.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
423	4106.40.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
424	4106.91.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
425	4106.92.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
426	4107.11.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
427	4107.12.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
428	4107.91.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
429	4107.92.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
430	4113.10.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
431	4113.20.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
432	4113.90.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
433	4114.20.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
434	4115.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
435	4202.91.90	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
436	4203.10.00	5% From 1 January of year 16: 4% From 1 January of year 17: 3% From 1 January of year 18: 2% From 1 January of year 19: 1% From 1 January of year 20: Free
437	4203.21.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
438	4203.40.90	5%
439	4205.00.10	5% From 1 January of year 7: 4% From 1 January of year 10: 2% From 1 January of year 15: Free
440	4302.11.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
441	4302.19.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
442	4302.20.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
443	4401.22.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
444	4406.11.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
445	4406.12.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
446	4406.91.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
447	4406.92.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
448	4407.27.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
449	4407.28.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
450	4407.29.10 (prescribed goods only)	2% From 1 January of year 2: 1% From 1 January of year 3: Free
451	4407.29.91	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
452	4407.93.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
453	4407.94.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
454	4407.94.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
455	4407.95.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
456	4407.95.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
457	4407.99.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
458	4408.10.11	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
459	4408.10.12	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
460	4408.10.19	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
461	4408.31.11	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
462	4408.31.12	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
463	4408.39.11	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
464	4408.39.12	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
465	4408.39.19	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
466	4408.90.11	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
467	4408.90.12	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
468	4408.90.13	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
469	4410.12.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
470	4410.90.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
471	4411.12.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
472	4411.12.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
473	4411.13.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
474	4411.13.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
475	4411.14.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
476	4411.93.00	5%
477	4412.10.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
478	4412.94.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
479	4412.94.30	2% From 1 January of year 2: 1% From 1 January of year 3: Free
480	4412.99.23	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
481	4418.10.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
482	4418.40.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
483	4418.50.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
484	4418.73.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
485	4418.74.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
486	4801.00.50 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
487	4801.00.50 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
488	4801.00.60 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
489	4801.00.60 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
490	4801.00.71 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
491	4801.00.71 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
492	4802.20.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
493	4802.20.22	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
494	4802.20.29	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
495	4802.20.39	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
496	4802.20.41	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
497	4802.20.49	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
498	4802.40.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
499	4802.40.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
500	4802.40.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
501	4802.54.21	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
502	4802.54.29	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
503	4802.55.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
504	4802.55.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
505	4802.56.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
506	4802.56.90	5%
507	4802.58.91	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
508	4802.58.92	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
509	4802.61.21	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
510	4802.61.22	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
511	4802.61.29	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
512	4802.61.41	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
513	4802.61.42	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
514	4802.61.43	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
515	4802.61.51	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
516	4802.61.52	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
517	4802.61.59	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
518	4802.62.21	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
519	4802.62.22	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
520	4802.62.29	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
521	4802.62.41	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
522	4802.62.42	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
523	4802.62.43	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
524	4802.62.51	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1%

From 1 January of year 20: Free
525	4802.62.52	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
526	4802.62.53	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
527	4802.62.59	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
528	4802.62.90	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
529	4802.69.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
530	4802.69.22	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
531	4802.69.29	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
532	4802.69.41	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
533	4802.69.42	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
534	4802.69.43	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
535	4802.69.51	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
536	4802.69.59	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
537	4803.00.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
538	4804.19.90	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
539	4804.21.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
540	4804.29.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
541	4804.41.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
542	4804.42.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
543	4804.42.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
544	4804.49.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
545	4804.49.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
546	4804.52.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
547	4804.59.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
548	4805.11.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
549	4805.12.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
550	4805.12.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
551	4805.19.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
552	4805.19.20	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
553	4805.19.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
554	4805.24.91	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
555	4805.24.99	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
556	4805.25.11	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
557	4805.25.19	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
558	4805.25.91	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
559	4805.25.99	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
560	4805.30.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
561	4805.91.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
562	4805.91.99	2% From 1 January of year 2: 1% From 1 January of year 3: Free
563	4805.92.11	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
564	4805.92.91	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
565	4805.92.92	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
566	4808.10.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
567	4810.13.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
568	4810.14.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
569	4810.19.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
570	4810.19.29	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
571	4810.22.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
572	4810.22.30	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
573	4810.29.20	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
574	4810.29.30	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
575	4810.31.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
576	4811.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
577	4811.49.10	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
578	4811.59.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
579	4811.90.10	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
580	4811.90.30	2% From 1 January of year 2: 1% From 1 January of year 3: Free
581	4818.10.00	5%
582	4818.50.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
583	4820.40.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
584	4823.61.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
585	4823.90.31	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
586	4823.90.32	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
587	4823.90.33	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
588	4823.90.34	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
589	4823.90.35	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
590	4823.90.36	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
591	4823.90.37	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
592	4823.90.38	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
593	4823.90.39	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
594	4823.90.41	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
595	4823.90.42	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
596	4823.90.43	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
597	4823.90.44	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
598	4823.90.45	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
599	4823.90.51	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
600	4823.90.52	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
601	4823.90.53	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
602	4823.90.59	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
603	4823.90.81	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
604	5007.10.10	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
605	5108.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
606	5109.10.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
607	5110.00.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
608	5111.11.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
609	5111.30.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
610	5112.19.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
611	5112.90.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
612	5113.00.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
613	5204.11.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
614	5204.19.00	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
615	5204.20.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
616	5205.11.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
617	5205.11.90	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
618	5205.12.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
619	5205.13.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
620	5205.14.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
621	5205.15.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
622	5205.21.10	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
623	5205.21.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
624	5205.22.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
625	5205.23.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
626	5205.24.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
627	5205.26.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
628	5205.27.00	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
629	5205.28.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
630	5205.31.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
631	5205.31.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
632	5205.32.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
633	5205.33.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
634	5205.34.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
635	5205.35.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
636	5205.41.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
637	5205.41.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
638	5205.43.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
639	5205.44.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
640	5205.46.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
641	5205.47.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
642	5205.48.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
643	5206.11.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
644	5206.11.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
645	5206.12.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
646	5206.13.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
647	5206.14.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
648	5206.15.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
649	5206.21.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
650	5206.21.90	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
651	5206.22.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
652	5206.23.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
653	5206.24.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
654	5206.25.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
655	5206.31.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
656	5206.31.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
657	5206.32.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
658	5206.33.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
659	5206.34.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
660	5206.35.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
661	5206.41.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
662	5206.41.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
663	5206.42.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
664	5206.43.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
665	5206.44.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
666	5206.45.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
667	5208.13.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
668	5208.23.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
669	5208.39.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
670	5208.41.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
671	5208.43.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
672	5209.11.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
673	5209.19.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
674	5209.39.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
675	5209.41.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
676	5209.43.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
677	5209.52.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
678	5210.19.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
679	5210.29.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
680	5210.32.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
681	5210.49.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
682	5210.59.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
683	5211.11.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
684	5211.19.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
685	5211.20.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
686	5211.31.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
687	5211.41.00	4% From 1 January of year 3: 3%

From 1 January of year 20: Free
1561	8703.60.19 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
1562	8703.60.19 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1563	8703.60.20 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1564	8703.60.20 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1565	8703.60.90 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1566	8703.60.90 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1567	8703.70.11	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1568	8703.70.19 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
1569	8703.70.19 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1570	8703.70.19 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1571	8703.70.20 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
1572	8703.70.20 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1573	8703.70.20 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1574	8703.70.90 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
1575	8703.70.90 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1576	8703.70.90 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1577	8703.80.11	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1578	8703.80.19	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1579	8703.80.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1580	8703.80.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1581	8703.90.11	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1582	8703.90.19	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1583	8703.90.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1584	8703.90.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1585	8704.21.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1586	8704.31.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1587	8704.31.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1588	8705.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1589	8706.00.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1590	8706.00.91	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1591	8706.00.99	5%
1592	8707.10.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1593	8707.10.91	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1594	8707.10.99	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1595	8707.90.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1596	8707.90.90	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1597	8708.10.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1598	8708.10.90	5%
1599	8708.21.10	5%
1600	8708.21.90	5%
1601	8708.29.91	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1602	8708.29.99	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1603	8708.30.12	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1604	8708.30.19	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1605	8708.30.91	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
1606	8708.30.93	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1607	8708.30.99	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1608	8708.40.42	5%
1609	8708.40.43	5%
1610	8708.40.49	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1611	8708.40.52	5%
1612	8708.40.59	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1613	8708.50.42	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1614	8708.50.43	5%
1615	8708.50.49	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1616	8708.50.52	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1617	8708.50.59	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1618	8708.50.62	5%
1619	8708.50.69	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1620	8708.70.99	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1621	8708.80.42	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1622	8708.80.49	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1623	8708.80.92	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1624	8708.80.99	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1625	8708.91.31	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1626	8708.91.33	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1627	8708.91.39	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1628	8708.91.42	5%
1629	8708.91.49	5%
1630	8708.92.42	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1631	8708.92.49	5%
1632	8708.92.52	5%
1633	8708.92.59	5%
1634	8708.93.30	5%
1635	8708.93.91	5%
1636	8708.93.99	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1637	8708.94.42	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1638	8708.94.49	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1639	8708.94.52	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1640	8708.94.59	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1641	8708.95.20	5%
1642	8708.95.90	5%
1643	8708.99.30	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1644	8708.99.91	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1645	8708.99.99	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1646	8901.20.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1647	8901.30.10	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1648	8901.90.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1649	8905.20.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
1650	8906.10.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1651	8906.90.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1652	8907.10.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1653	9001.10.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1654	9006.59.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1655	9008.50.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
1656	9021.10.20	5%
1657	9021.10.41	5% From 1 January of year 16: 4% From 1 January of year 17: 3% From 1 January of year 18: 2% From 1 January of year 19: 1% From 1 January of year 20: Free
1658	9021.10.49	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
1659	9026.10.20	5%
1660	9026.20.20	5%
1661	9026.80.20	5%
1662	9028.10.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1663	9029.10.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1664	9029.20.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1665	9029.90.10	5%
1666	9032.89.11	5%
1667	9032.90.20	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1668	9110.90.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1669	9113.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1670	9113.90.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1671	9305.10.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1672	9306.30.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1673	9401.20.00	5%
1674	9401.59.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1675	9401.61.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1676	9401.90.20	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1677	9403.30.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1678	9403.82.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1679	9403.83.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1680	9404.90.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
1681	9405.92.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1682	9506.62.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1683	9601.90.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1684	9602.00.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1685	9602.00.90	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1686	9608.99.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1687	9613.80.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1688	9619.00.30	5%
1689	9619.00.41	5%
1690	9619.00.49	5%

25

User’s guide

Omit “to 13”, substitute “to 14”.

26

User’s guide

Omit “or 13”, substitute “, 13 or 14”.

27

User’s guide

Omit “and 13”, substitute “, 13 and 14”.

28

At the end of the User’s guide

Add:

Schedule 14 sets out the rate of duty for Regional Comprehensive Economic Partnership (RCEP) originating goods.

29

Application provision

The amendments made by items 1 to 12 and 17 to 24 apply in relation to:

1. (a)

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

2. (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.

30

Transitional provisions—indexation

Alcohol duty rates and fuel duty rates

(1) If, on one or more CPI indexation days, an alcohol duty rate, or a fuel duty rate, 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, then, on the day this Schedule commences, the alcohol duty rate, or fuel duty rate, set out in the rate column of an item in the table in Schedule 14 to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Tobacco duty rates

(2) If, on one or more tobacco indexation days, a tobacco duty rate 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, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 14 to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Definitions

(3) In this item:

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

CPI indexation day means a day occurring:

1. (a)

   on or after the day the Bill for this Act was introduced into the House of Representatives; and

2. (b)

   before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19 of the Customs Tariff Act 1995.

fuel duty rate has the meaning given by section 19AAC of the Customs Tariff Act 1995.

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

tobacco indexation day means a day occurring:

1. (a)

   on or after the day the Bill for this Act was introduced into the House of Representatives; and

2. (b)

   before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19AB of the Customs Tariff Act 1995.

Schedule 2—Contingent amendments

Customs Tariff Act 1995

1

Schedule 14 (after table item 127)

Insert:

127A 2404.11.00 Applicable rate (see section 19ACA)/kg of tobacco content

2

Schedule 14 (after table item 235)

Insert:

235A 3204.18.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free

3

Schedule 14 (table item 277)

Repeal the item, substitute:

277	3822.11.21	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
277A	3822.12.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
277B	3822.12.40 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
277C	3822.19.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
277D	3822.19.40 (prescribed goods only)	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free

4

Schedule 14 (table items 279 to 283)

Repeal the items.

5

Schedule 14 (after table item 302)

Insert:

302A	3827.12.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
302B	3827.13.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
302C	3827.14.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
302D	3827.40.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
302E	3827.90.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free

6

Schedule 14 (table item 327)

Repeal the item, substitute:

327	3907.21.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
327A	3907.29.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free

7

Schedule 14 (after table item 404)

Insert:

404A 4015.12.00 (prescribed goods only) 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free

8

Schedule 14 (table items 478 to 481)

Repeal the items, substitute:

478	4412.41.90 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
479	4412.51.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free
480	4412.52.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free
481	4412.91.90 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
481A	4418.11.00	2% From 1 January of year 2: 1%

From 1 January of year 3: Free
481B	4418.19.00	2% From 1 January of year 2: 1% From 1 January of year 3: Free

9

Schedule 14 (table item 729)

Repeal the item, substitute:

729	5501.11.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
729A	5501.19.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free

10

Schedule 14 (table items 799 and 800)

Repeal the items, substitute:

799	5703.21.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
800	5703.29.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
800A	5703.31.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free
800B	5703.39.00	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free

11

Schedule 14 (table items 818 and 819)

Repeal the items, substitute:

818 5802.10.00 5% From 1 January of year 5: 3% From 1 January of year 7: Free

12

Schedule 14 (table items 955 to 970)

Repeal the items, substitute:

955	6201.20.00	5% From 1 January of year 7: 4% From 1 January of year 10: 2% From 1 January of year 15: Free
956	6201.30.00 (prescribed goods only)	5% From 1 January of year 5: 3% From 1 January of year 7: Free
957	6201.30.00 (prescribed goods only)	5% From 1 January of year 7: 4% From 1 January of year 10: 2% From 1 January of year 15: Free
958	6201.40.00 (prescribed goods only)	5% From 1 January of year 5: 3% From 1 January of year 7: Free
959	6201.40.00 (prescribed goods only)	5% From 1 January of year 7: 4% From 1 January of year 10: 2% From 1 January of year 15: Free
960	6201.90.00	5% From 1 January of year 5: 4% From 1 January of year 7: 2% From 1 January of year 10: Free
961	6202.20.00 (prescribed goods only)	5% From 1 January of year 7: 4% From 1 January of year 10: 2% From 1 January of year 15: Free
962	6202.20.00 (prescribed goods only)	5% From 1 January of year 5: 3% From 1 January of year 7: Free
963	6202.30.00	5% From 1 January of year 7: 4% From 1 January of year 10: 2% From 1 January of year 15: Free
964	6202.40.00 (prescribed goods only)	5% From 1 January of year 7: 4% From 1 January of year 10: 2% From 1 January of year 15: Free
965	6202.40.00 (prescribed goods only)	5% From 1 January of year 5: 3% From 1 January of year 7: Free
966	6202.90.00 (prescribed goods only)	5% From 1 January of year 16: 4% From 1 January of year 17: 3% From 1 January of year 18: 2% From 1 January of year 19: 1% From 1 January of year 20: Free
967	6202.90.00 (prescribed goods only)	5% From 1 January of year 5: 3% From 1 January of year 7: Free

13

Schedule 14 (table items 1035 and 1036)

Repeal the items, substitute:

1035	6210.20.00 (prescribed goods only)	5% From 1 January of year 5: 3% From 1 January of year 7: Free
1036	6210.20.00 (prescribed goods only)	5% From 1 January of year 16: 4% From 1 January of year 17: 3% From 1 January of year 18: 2% From 1 January of year 19: 1% From 1 January of year 20: Free
1036A	6210.30.00 (prescribed goods only)	5% From 1 January of year 5: 3% From 1 January of year 7: Free
1036B	6210.30.00 (prescribed goods only)	5% From 1 January of year 16: 4% From 1 January of year 17: 3% From 1 January of year 18: 2% From 1 January of year 19: 1% From 1 January of year 20: Free

14

Schedule 14 (table items 1131 and 1132)

Repeal the items, substitute:

1131	7019.13.00	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
1132	7019.80.00 (prescribed goods only)	2% From 1 January of year 2: 1% From 1 January of year 3: Free

15

Schedule 14 (after table item 1398)

Insert:

1398A 8428.70.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free

16

Schedule 14 (after table item 1451)

Insert:

1451A 8501.80.10 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free

17

Schedule 14 (table item 1488)

Repeal the item.

18

Schedule 14 (table item 1496)

Repeal the item, substitute:

1496	8701.21.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1496A	8701.22.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1496B	8701.23.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1496C	8701.24.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1496D	8701.29.00	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free

19

Schedule 14 (after table item 1587)

Insert:

1587A	8704.41.10	2% From 1 January of year 2: 1% From 1 January of year 3: Free
1587B	8704.51.10	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free
1587C	8704.51.90	4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: 1% From 1 January of year 10: Free

20

Schedule 14 (table items 1657 and 1658)

Repeal the items, substitute:

1657	9021.10.49 (prescribed goods only)	4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free
1658	9021.10.49 (prescribed goods only)	5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free

21

Schedule 14 (table item 1676)

Repeal the item, substitute:

1676 9401.99.20 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free

22

Schedule 14 (after table item 1679)

Insert:

1679A 9404.40.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free

[Minister’s second reading speech made in—

House of Representatives on 1 September 2021

Senate on 20 October 2021]

(108/21)