Commonwealth: Customs Tariff Amendment (Australia-United Kingdom Free Trade Agreement Implementation) Act 2022 (Cth)

Customs Tariff Amendment (Australia‑United Kingdom Free Trade Agreement Implementation) Act 2022 No. 58, 2022 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Amendments Customs Tariff Act 1995 Customs Tariff Amendment (Australia-United Kingdom Free Trade Agreement Implementation) Act 2022 No. 58, 2022 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 23 November 2022] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (Australia‑United Kingdom Free Trade Agreement Implementation) Act 2022. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 23 November 2022 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Australia‑United Kingdom Free Trade Agreement Implementation) Act 2022 commences. 31 May 2023 Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Amendments Customs Tariff Act 1995 1 Subsection 3(1) (at the end of the definition of rate column) Add: ; or (m) the third column of the table in Schedule 15. 2 Subsection 9(1) Omit "or 14", substitute ", 14 or 15". 3 After paragraph 11(1)(bj) Insert: or (bk) the third column of an item in the table in Schedule 15 that applies to goods; 4 After paragraph 11(1)(n) Insert: or (o) the third column of that item in the table in Schedule 15; 5 After paragraph 11(2)(bj) Insert: or (bk) the third column of an item in the table in Schedule 15 that applies to goods; 6 After section 13L Insert: 13M When goods are UK originating goods For the purposes of this Act, goods are UK originating goods if, and only if, they are UK originating goods under Division 1P of Part VIII of the Customs Act 1901. 7 At the end of subsection 14(1) Add: ; and (m) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United Kingdom if "UK" is specified in relation to the rate. 8 After subparagraph 16(1)(a)(xii) Insert: and (xiii) are not UK originating goods; 9 Subparagraph 16(1)(t)(ii) Omit "Free.", substitute "Free;". 10 At the end of subsection 16(1) (after the note) Add: (u) subject to section 16A, if the goods are UK originating goods: (i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 15—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. Note: See also subsection (4C). 11 After subsection 16(4B) Insert: UK originating goods (4C) For the purposes of Schedule 15: (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 (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 (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 (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 (e) a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection. 12 After section 16 Insert: 16A Suspension of preferential tariff for UK originating goods—safeguard goods Duty rates (1) Despite paragraph 16(1)(u), the duty in respect of goods that are: (a) safeguard goods specified in a notice made by the Minister under this section; and (b) imported into Australia during the period specified in the notice; must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified. Notice (2) The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1). (3) The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a global safeguard measure referred to in Section C of Chapter 3 of the Agreement if imported into the United Kingdom from Australia during the period. (4) The Minister must not specify a period starting before the commencement of the notice. Definitions (5) In this section: Agreement has the same meaning as in subsection 153ZRB(1) of the Customs Act 1901. safeguard goods means UK originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 150 to 238 in the table in Schedule 15. 13 At the end of subsection 18(1) Add: ; or (l) under an item in the table in Schedule 15 that applies to the goods. 14 After subparagraph 18(2)(a)(xii) Insert: and (xiii) are not UK originating goods; 15 At the end of subsection 18(2) Add: ; (u) if the goods are UK originating goods: (i) if a rate of duty that applies in relation to the United Kingdom is set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free. 16 Paragraph 19AAC(1)(a) Omit "section", substitute "subsection". 17 Paragraph 19AAC(1)(b) Omit "or 14", substitute ", 14 or 15". 18 Paragraph 19AAC(1)(b) Omit "section", substitute "subsection". 19 Paragraph 19AA(b) Omit "or 14", substitute ", 14 or 15". 20 Paragraph 19AC(b) Omit "or 14", substitute ", 14 or 15". 21 Paragraph 19ACA(1)(b) Omit "or 14", substitute ", 14 or 15". 22 Schedule 4 (table item 17A, column headed "Rate of duty") After "RCEP", insert "/UK". 23 Schedule 4 (table item 20, column headed "Description of goods", paragraph (d)) Omit "or 14", substitute ", 14 or 15". 24 Schedule 4 (table item 20, column headed "Rate of duty") After "RCEP", insert "/UK". 25 Schedule 4 (table item 22, column headed "Rate of duty") After "RCEP" (wherever occurring), insert "/UK". 26 Schedule 4 (table item 45, column headed "Rate of duty") After "RCEP", insert "/UK". 27 Schedule 4 (table item 50, column headed "Rate of duty") After "RCEP" (wherever occurring), insert "/UK". 28 Schedule 4 (table item 53, at the end of the column headed "Rate of duty") Add: UK:5% 29 At the end of the Act Add: Schedule 15—UK originating goods Note: See sections 15 and 16. UK originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 0406.10.00 $1.02/kg From 1 January of year 2: $0.81/kg From 1 January of year 3: $0.61/kg From 1 January of year 4: $0.41/kg From 1 January of year 5: $0.20/kg From 1 January of year 6: Free 2 0406.20.00 $1.02/kg From 1 January of year 2: $0.81/kg From 1 January of year 3: $0.61/kg From 1 January of year 4: $0.41/kg From 1 January of year 5: $0.20/kg From 1 January of year 6: Free 3 0406.30.00 $1.02/kg From 1 January of year 2: $0.81/kg From 1 January of year 3: $0.61/kg From 1 January of year 4: $0.41/kg From 1 January of year 5: $0.20/kg From 1 January of year 6: Free 4 0406.40.90 $1.02/kg From 1 January of year 2: $0.81/kg From 1 January of year 3: $0.61/kg From 1 January of year 4: $0.41/kg From 1 January of year 5: $0.20/kg From 1 January of year 6: Free 5 0406.90.90 $1.02/kg From 1 January of year 2: $0.81/kg From 1 January of year 3: $0.61/kg From 1 January of year 4: $0.41/kg From 1 January of year 5: $0.20/kg From 1 January of year 6: Free 6 2203.00.63 $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.64 $47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 8 2203.00.65 $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 9 2203.00.66 $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 10 2203.00.67 $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 11 2203.00.69 $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 12 2203.00.71 $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 13 2203.00.72 $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 14 2203.00.79 $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 15 2203.00.91 $94.41/L of alcohol 16 2203.00.99 $94.41/L of alcohol 17 2204.10.23 $94.41/L of alcohol 18 2204.10.29 $94.41/L of alcohol 19 2204.10.83 $94.41/L of alcohol 20 2204.10.89 $94.41/L of alcohol 21 2204.21.30 $94.41/L of alcohol 22 2204.21.90 $94.41/L of alcohol 23 2204.22.30 $94.41/L of alcohol 24 2204.22.90 $94.41/L of alcohol 25 2204.29.30 $94.41/L of alcohol 26 2204.29.90 $94.41/L of alcohol 27 2205.10.30 $94.41/L of alcohol 28 2205.10.90 $94.41/L of alcohol 29 2205.90.30 $94.41/L of alcohol 30 2205.90.90 $94.41/L of alcohol 31 2206.00.13 $94.41/L of alcohol 32 2206.00.14 $94.41/L of alcohol 33 2206.00.21 $94.41/L of alcohol 34 2206.00.22 $94.41/L of alcohol 35 2206.00.23 $94.41/L of alcohol 36 2206.00.24 $94.41/L of alcohol 37 2206.00.52 $94.41/L of alcohol 38 2206.00.59 $94.41/L of alcohol 39 2206.00.62 $94.41/L of alcohol 40 2206.00.69 $94.41/L of alcohol 41 2206.00.72 $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 42 2206.00.73 $47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 43 2206.00.76 $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 44 2206.00.77 $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 45 2206.00.78 $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 46 2206.00.79 $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 47 2206.00.82 $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 48 2206.00.83 $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 49 2206.00.89 $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 50 2206.00.92 $94.41/L of alcohol 51 2206.00.99 $94.41/L of alcohol 52 2207.10.00 $94.41/L of alcohol 53 2207.20.10 $0.460/L 54 2208.20.10 $88.17/L of alcohol 55 2208.20.90 $94.41/L of alcohol 56 2208.30.00 $94.41/L of alcohol 57 2208.40.00 $94.41/L of alcohol 58 2208.50.00 $94.41/L of alcohol 59 2208.60.00 $94.41/L of alcohol 60 2208.70.00 $94.41/L of alcohol 61 2208.90.20 $94.41/L of alcohol 62 2208.90.90 $94.41/L of alcohol 63 2401.10.00 Applicable rate (see section 19ACA)/kg 64 2401.20.00 Applicable rate (see section 19ACA)/kg of tobacco content 65 2401.30.00 Applicable rate (see section 19ACA)/kg of tobacco content 66 2402.10.20 $1.14040/stick 67 2402.10.80 Applicable rate (see section 19ACA)/kg of tobacco content 68 2402.20.20 $1.14040/stick 69 2402.20.80 Applicable rate (see section 19ACA)/kg of tobacco content 70 2403.11.00 Applicable rate (see section 19ACA)/kg of tobacco content 71 2403.19.10 $1.14040/stick 72 2403.19.90 Applicable rate (see section 19ACA)/kg of tobacco content 73 2403.91.00 Applicable rate (see section 19ACA)/kg of tobacco content 74 2403.99.80 Applicable rate (see section 19ACA)/kg of tobacco content 75 2404.11.00 Applicable rate (see section 19ACA)/kg of tobacco content 76 2707.10.00 $0.460/L 77 2707.20.00 $0.460/L 78 2707.30.00 $0.460/L 79 2707.50.00 $0.460/L 80 2709.00.90 $0.460/L 81 2710.12.61 $0.03556/L 82 2710.12.62 $0.460/L of gasoline plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 83 2710.12.69 $0.460/L 84 2710.12.70 $0.460/L 85 2710.19.16 $0.460/L 86 2710.19.22 $0.460/L of diesel plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 87 2710.19.28 $0.460/L 88 2710.19.40 $0.03556/L 89 2710.19.51 $0.460/L 90 2710.19.52 $0.460/L 91 2710.19.53 $0.460/L 92 2710.19.70 $0.460/L 93 2710.19.91 $0.085/L 94 2710.19.92 $0.085/kg 95 2710.20.00 $0.460/L of biodiesel plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend 96 2710.91.16 $0.460/L 97 2710.91.22 $0.460/L of diesel plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 98 2710.91.28 $0.460/L 99 2710.91.40 $0.03556/L 100 2710.91.51 $0.460/L 101 2710.91.52 $0.460/L 102 2710.91.53 $0.460/L 103 2710.91.61 $0.03556/L 104 2710.91.62 $0.460/L of gasoline plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 105 2710.91.69 $0.460/L 106 2710.91.70 $0.460/L 107 2710.91.80 $0.460/L of biodiesel plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend 108 2710.91.91 $0.085/L 109 2710.91.92 $0.085/kg 110 2710.99.16 $0.460/L 111 2710.99.22 $0.460/L of diesel plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 112 2710.99.28 $0.460/L 113 2710.99.40 $0.03556/L 114 2710.99.51 $0.460/L 115 2710.99.52 $0.460/L 116 2710.99.53 $0.460/L 117 2710.99.61 $0.03556/L 118 2710.99.62 $0.460/L of gasoline plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 119 2710.99.69 $0.460/L 120 2710.99.70 $0.460/L 121 2710.99.80 $0.460/L of biodiesel plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend 122 2710.99.91 $0.085/L 123 2710.99.92 $0.085/kg 124 2711.11.00 $0.315/kg 125 2711.12.10 $0.150/L 126 2711.13.10 $0.150/L 127 2711.21.10 $0.315/kg 128 2902.20.00 $0.460/L 129 2902.30.00 $0.460/L 130 2902.41.00 $0.460/L 131 2902.42.00 $0.460/L 132 2902.43.00 $0.460/L 133 2902.44.00 $0.460/L 134 3403.11.10 $0.085/kg 135 3403.11.90 $0.085/L 136 3403.19.10 $0.085/kg 137 3403.19.90 $0.085/L 138 3403.91.10 $0.085/kg 139 3403.91.90 $0.085/L 140 3403.99.10 $0.085/kg 141 3403.99.90 $0.085/L 142 3811.21.10 $0.085/kg 143 3811.21.90 $0.085/L 144 3817.00.10 $0.460/L 145 3819.00.00 $0.085/L 146 3824.99.30 $0.460/L of gasoline plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 147 3824.99.40 $0.460/L of diesel plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 148 3826.00.10 $0.460/L 149 3826.00.20 $0.460/L of biodiesel plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend 150 7208.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 151 7208.25.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 152 7208.26.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 153 7208.27.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 154 7208.36.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 155 7208.37.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 156 7208.38.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 157 7208.39.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 158 7208.40.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 159 7208.51.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 160 7208.52.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 161 7208.53.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 162 7208.54.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 163 7208.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 164 7209.15.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 165 7209.16.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 166 7209.17.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 167 7209.18.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 168 7209.25.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 169 7209.26.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 170 7209.27.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 171 7209.28.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 172 7209.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 173 7210.41.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 174 7210.49.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 175 7210.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 176 7210.61.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 177 7210.69.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 178 7210.70.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 179 7210.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 180 7211.14.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 181 7211.19.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 182 7211.23.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 183 7211.29.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 184 7211.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 185 7212.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 186 7212.40.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 187 7212.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 188 7213.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 189 7213.91.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 190 7213.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 191 7214.20.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 192 7214.91.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 193 7214.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 194 7215.10.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 195 7215.50.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 196 7215.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 197 7216.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 198 7216.21.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 199 7216.31.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 200 7216.32.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 201 7216.33.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 202 7216.40.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 203 7217.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 204 7217.20.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 205 7217.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 206 7217.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 207 7222.20.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 208 7225.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 209 7225.40.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 210 7225.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 211 7225.91.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 212 7225.92.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 213 7225.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 214 7226.91.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 215 7226.92.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 216 7226.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 217 7227.20.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 218 7227.20.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 219 7227.90.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 220 7227.90.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 221 7228.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 222 7228.20.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 223 7228.20.21 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 224 7228.20.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 225 7228.30.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 226 7228.30.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 227 7228.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 228 7228.60.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 229 7228.60.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 230 7228.70.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 231 7228.80.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 232 7229.20.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 233 7229.90.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 234 7306.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 235 7306.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 236 7306.61.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 237 7306.69.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 238 7306.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 30 User's guide Omit "to 14", substitute "to 15". 31 User's guide Omit "or 14", substitute ", 14 or 15". 32 User's guide Omit "and 14", substitute ", 14 and 15". 33 At the end of the User's guide Add: Schedule 15 sets out the rate of duty for UK originating goods. 34 Application provision The amendments made by items 1 to 11, 13 to 15 and