Commonwealth: Customs Tariff Amendment (China-Australia Free Trade Agreement Implementation) Act 2015 (Cth)

Customs Tariff Amendment (China‑Australia Free Trade Agreement Implementation) Act 2015 No. 137, 2015 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 (China-Australia Free Trade Agreement Implementation) Act 2015 No. 137, 2015 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 11 November 2015] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Customs Tariff Amendment (China‑Australia Free Trade Agreement Implementation) Act 2015. 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. 11 November 2015 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (China‑Australia Free Trade Agreement Implementation) Act 2015 commences. 20 December 2015 Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Amendments Customs Tariff Act 1995 1 Subsection 3(1) (at the end of the definition of rate column) Add: ; or (j) the third column of the table in Schedule 12. 2 Subsection 9(1) Omit "or 11", substitute ", 11 or 12". 3 At the end of paragraph 11(1)(bg) Add "or". 4 After paragraph 11(1)(bg) Insert: (bh) the third column of an item in the table in Schedule 12 that applies to goods; 5 At the end of paragraph 11(1)(k) Add "or". 6 After paragraph 11(1)(k) Insert: (l) the third column of that item in the table in Schedule 12; 7 At the end of paragraph 11(2)(bg) Add "or". 8 After paragraph 11(2)(bg) Insert: (bh) the third column of an item in the table in Schedule 12 that applies to goods; 9 After section 13H Insert: 13J When goods are Chinese originating goods For the purposes of this Act, goods are Chinese originating goods if, and only if, they are Chinese originating goods under Division 1L of Part VIII of the Customs Act 1901. 10 At the end of subparagraph 16(1)(a)(ix) Add "and". 11 After subparagraph 16(1)(a)(ix) Insert: (x) are not Chinese originating goods; 12 At the end of subsection 16(1) Add: ; (r) if the goods are Chinese 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 12—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. Note: See also subsection (4A). 13 After subsection 16(4) Insert: Chinese originating goods (4A) For the purposes of Schedule 12: (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. 14 At the end of subsection 18(1) Add: ; or (i) under an item in the table in Schedule 12 that applies to the goods. 15 At the end of subparagraph 18(2)(a)(ix) Add "and". 16 After subparagraph 18(2)(a)(ix) Insert: (x) are not Chinese originating goods; 17 At the end of subsection 18(2) Add: ; (r) if the goods are Chinese originating goods: (i) if a rate of duty that applies in relation to the People's Republic of China is set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free. 18 Paragraph 19AAC(1)(b) Omit "or 11", substitute ", 11 or 12". 19 Paragraph 19AA(b) Omit "or 11", substitute ", 11 or 12". 20 Paragraph 19AC(b) Omit "or 11", substitute ", 11 or 12". 21 Schedule 4 (table item 17A, column headed "Rate of duty") After "JP", insert "/CN". 22 Schedule 4 (table item 20, column headed "Description of goods", paragraph (d)) Omit "or 11", substitute ", 11 or 12". 23 Schedule 4 (table item 20, column headed "Rate of duty") After "JP", insert "/CN". 24 Schedule 4 (table item 22, column headed "Rate of duty") After "JP" (wherever occurring), insert "/CN". 25 Schedule 4 (table item 45, column headed "Rate of duty") After "JP", insert "/CN". 26 Schedule 4 (table item 50, column headed "Rate of duty") After "JP" (wherever occurring), insert "/CN". 27 Schedule 4 (table item 53, at the end of the column headed "Rate of duty") Add: CN:5% 28 At the end of the Act Add: Schedule 12—Chinese originating goods Note: See sections 15 and 16. Chinese originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 1202.41.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 2 1202.42.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 3 2008.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 4 2008.40.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 5 2008.50.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 6 2008.70.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 7 2203.00.61 $40.75/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 8 2203.00.62 $47.47/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 9 2203.00.69 $47.47/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 10 2203.00.71 $8.14/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 11 2203.00.72 $25.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 12 2203.00.79 $33.43/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 13 2203.00.91 $80.41/L of alcohol 14 2203.00.99 $80.41/L of alcohol 15 2204.10.23 $80.41/L of alcohol 16 2204.10.29 $80.41/L of alcohol 17 2204.10.83 $80.41/L of alcohol 18 2204.10.89 $80.41/L of alcohol 19 2204.21.30 $80.41/L of alcohol 20 2204.21.90 $80.41/L of alcohol 21 2204.29.30 $80.41/L of alcohol 22 2204.29.90 $80.41/L of alcohol 23 2205.10.30 $80.41/L of alcohol 24 2205.10.90 $80.41/L of alcohol 25 2205.90.30 $80.41/L of alcohol 26 2205.90.90 $80.41/L of alcohol 27 2206.00.13 $80.41/L of alcohol 28 2206.00.14 $80.41/L of alcohol 29 2206.00.21 $80.41/L of alcohol 30 2206.00.22 $80.41/L of alcohol 31 2206.00.23 $80.41/L of alcohol 32 2206.00.24 $80.41/L of alcohol 33 2206.00.52 $80.41/L of alcohol 34 2206.00.59 $80.41/L of alcohol 35 2206.00.62 $80.41/L of alcohol 36 2206.00.69 $80.41/L of alcohol 37 2206.00.74 $40.75/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 38 2206.00.75 $47.47/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 39 2206.00.78 $47.47/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 40 2206.00.82 $8.14/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 41 2206.00.83 $25.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 42 2206.00.89 $33.43/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 43 2206.00.92 $80.41/L of alcohol 44 2206.00.99 $80.41/L of alcohol 45 2207.10.00 $80.41/L of alcohol 46 2207.20.10 $0.392/L 47 2208.20.10 $75.10/L of alcohol 48 2208.20.90 $80.41/L of alcohol 49 2208.30.00 $80.41/L of alcohol 50 2208.40.00 $80.41/L of alcohol 51 2208.50.00 $80.41/L of alcohol 52 2208.60.00 $80.41/L of alcohol 53 2208.70.00 $80.41/L of alcohol 54 2208.90.20 $80.41/L of alcohol 55 2208.90.90 $80.41/L of alcohol 56 2401.10.00 $663.72/kg 57 2401.20.00 $663.72/kg of tobacco content 58 2401.30.00 $663.72/kg of tobacco content 59 2402.10.20 $0.53096/stick 60 2402.10.80 $663.72/kg of tobacco content 61 2402.20.20 $0.53096/stick 62 2402.20.80 $663.72/kg of tobacco content 63 2403.11.00 $663.72/kg of tobacco content 64 2403.19.10 $0.53096/stick 65 2403.19.90 $663.72/kg of tobacco content 66 2403.91.00 $663.72/kg of tobacco content 67 2403.99.80 $663.72/kg of tobacco content 68 2707.10.00 $0.392/L 69 2707.20.00 $0.392/L 70 2707.30.00 $0.392/L 71 2707.50.00 $0.392/L 72 2709.00.90 $0.392/L 73 2710.12.61 $0.03556/L 74 2710.12.62 $0.392/L of gasoline plus $0.392/L of ethanol plus $0.392/L of other substances (if any) in the blend 75 2710.12.69 $0.392/L 76 2710.12.70 $0.392/L 77 2710.19.16 $0.392/L 78 2710.19.22 $0.392/L of diesel plus $0.392/L of ethanol plus $0.392/L of other substances (if any) in the blend 79 2710.19.28 $0.392/L 80 2710.19.40 $0.03556/L 81 2710.19.51 $0.392/L 82 2710.19.52 $0.392/L 83 2710.19.53 $0.392/L 84 2710.19.70 $0.392/L 85 2710.19.91 $0.085/L 86 2710.19.92 $0.085/kg 87 2710.20.00 $0.392/L of biodiesel plus $0.392/L of ethanol (if any) plus $0.392/L of other substances in the blend 88 2710.91.16 $0.392/L 89 2710.91.22 $0.392/L of diesel plus $0.392/L of ethanol plus $0.392/L of other substances (if any) in the blend 90 2710.91.28 $0.392/L 91 2710.91.40 $0.03556/L 92 2710.91.51 $0.392/L 93 2710.91.52 $0.392/L 94 2710.91.53 $0.392/L 95 2710.91.61 $0.03556/L 96 2710.91.62 $0.392/L of gasoline plus $0.392/L of ethanol plus $0.392/L of other substances (if any) in the blend 97 2710.91.69 $0.392/L 98 2710.91.70 $0.392/L 99 2710.91.80 $0.392/L of biodiesel plus $0.392/L of ethanol (if any) plus $0.392/L of other substances in the blend 100 2710.91.91 $0.085/L 101 2710.91.92 $0.085/kg 102 2710.99.16 $0.392/L 103 2710.99.22 $0.392/L of diesel plus $0.392/L of ethanol plus $0.392/L of other substances (if any) in the blend 104 2710.99.28 $0.392/L 105 2710.99.40 $0.03556/L 106 2710.99.51 $0.392/L 107 2710.99.52 $0.392/L 108 2710.99.53 $0.392/L 109 2710.99.61 $0.03556/L 110 2710.99.62 $0.392/L of gasoline plus $0.392/L of ethanol plus $0.392/L of other substances (if any) in the blend 111 2710.99.69 $0.392/L 112 2710.99.70 $0.392/L 113 2710.99.80 $0.392/L of biodiesel plus $0.392/L of ethanol (if any) plus $0.392/L of other substances in the blend 114 2710.99.91 $0.085/L 115 2710.99.92 $0.085/kg 116 2711.11.00 $0.268/kg 117 2711.12.10 $0.128/L 118 2711.13.10 $0.128/L 119 2711.21.10 $0.268/kg 120 2902.20.00 $0.392/L 121 2902.30.00 $0.392/L 122 2902.41.00 $0.392/L 123 2902.42.00 $0.392/L 124 2902.43.00 $0.392/L 125 2902.44.00 $0.392/L 126 2918.99.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 127 3403.11.10 $0.085/kg 128 3403.11.90 $0.085/L 129 3403.19.10 $0.085/kg 130 3403.19.90 $0.085/L 131 3403.91.10 $0.085/kg 132 3403.91.90 $0.085/L 133 3403.99.10 $0.085/kg 134 3403.99.90 $0.085/L 135 3808.93.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 136 3811.21.10 $0.085/kg 137 3811.21.90 $0.085/L 138 3817.00.10 $0.392/L 139 3819.00.00 $0.085/L 140 3824.90.50 $0.392/L of gasoline plus $0.392/L of ethanol plus $0.392/L of other substances (if any) in the blend 141 3824.90.60 $0.392/L of diesel plus $0.392/L of ethanol plus $0.392/L of other substances (if any) in the blend 142 3826.00.10 $0.392/L 143 3826.00.20 $0.392/L of biodiesel plus $0.392/L of ethanol (if any) plus $0.392/L of other substances in the blend 144 3901.10.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 145 3901.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 146 3901.30.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 147 3901.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 148 3902.10.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 149 3902.30.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 150 3902.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 151 3903.11.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 152 3903.19.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 153 3903.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 154 3903.30.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 155 3903.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 156 3904.10.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 157 3904.21.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 158 3904.22.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 159 3904.30.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 160 3904.40.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 161 3904.50.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 162 3904.61.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 163 3904.69.00 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 164 3904.90.00 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 165 3907.10.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 166 3907.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 167 3907.30.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 168 3907.40.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 169 3907.50.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 170 3907.60.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 171 3907.70.00 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 172 3907.91.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 173 3907.99.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 174 3907.99.90 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 175 3917.21.10 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 176 3917.22.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 177 3917.23.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 178 3917.32.10 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 179 3917.33.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 180 3917.39.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 181 3920.10.00 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 182 3920.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 183 3920.43.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 184 3920.49.00 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 185 3920.51.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 186 3920.61.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 187 3920.62.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 188 3920.92.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 189 3920.99.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 190 3926.20.29 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 191 3926.30.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 192 3926.90.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 193 4009.21.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 194 4009.22.10 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 195 4009.31.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 196 4009.32.10 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 197 4009.42.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 198 4010.32.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 199 4010.33.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 200 4015.90.29 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 201 4016.91.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 202 4016.99.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 203 4203.10.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 204 4203.40.90 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 205 4205.00.10 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 206 4802.56.10 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 207 4802.56.90 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 208 4810.13.90 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 209 4810.19.90 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 210 4810.29.90 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 211 4810.99.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 212 4818.10.00 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 213 5702.31.00 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 214 5702.32.00 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 215 5702.39.10 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 216 5702.39.90 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 217 5702.41.90 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 218 5702.42.90 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 5702.49.10 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 5702.49.90 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 5702.50.90 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 222 5702.91.90 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 223 5702.92.90 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 224 5702.99.90 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 5703.10.00 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 226 5703.20.00 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 227 5703.30.00 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 228 5703.90.90 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 229 5704.10.10 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 230 5704.90.10 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 231 5705.00.10 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 232 5705.00.90 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 233 5802.11.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 234 5802.19.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 235 6001.21.00 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 236 6101.20.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 237 6101.30.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 238 6101.90.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 239 6102.10.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 240 6102.20.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 241 6102.30.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 242 6102.90.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 243 6103.10.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 244 6103.22.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 245 6103.23.00 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 246 6103.29.00 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 247 6103.31.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 248 6103.32.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 249 6103.33.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 250 6103.39.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 251 6103.41.00 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 252 6103.42.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 253 6103.43.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 254 6103.49.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 255 6104.13.00 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 256 6104.19.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 257 6104.22.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 258 6104.23.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 259 6104.29.00 8% From 1 January of year 2: 6% From 1 January of year 3: 4% From 1 January of year 4: 2% From 1 January of year 5: Free 260 6104.31.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 261 6104.32.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 262 6104.33.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 263 6104.39.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 264 6104.41.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 265 6104.42.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 266 6104.43.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 267 6104.44.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 268 6104.49.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 269 6104.51.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 270 6104.52.00 6.7% From 1 January of year 2: 3.3% From 1 January of year 3: Free 271 6104.53.00 6.7% From 1 January of year 2: 3.3% From 1 Jan