Commonwealth: Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Expansion) Act 2024 (Cth)

Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans‑Pacific Partnership Expansion) Act 2024 No. 94, 2024 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 (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Expansion) Act 2024 No. 94, 2024 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 24 October 2024] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans‑Pacific Partnership Expansion) Act 2024. 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. 24 October 2024 2. Schedule 1 The later of: 24 December 2024 (a) the day this Act receives the Royal Assent; and (F2024N01153) (b) the day the Protocol: (paragraph (b) applies) (i) on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership; and (ii) done on 16 July 2023 at Auckland, New Zealand and Bandar Seri Begawan, Brunei; enters into force for Australia. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister must announce, by notifiable instrument, the day the Protocol enters into force for Australia. Note: This table relates only to the provisions of this Act as originally enacted.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in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 Paragraph 16(1)(nb) (note) Omit "and (4AB)", substitute "to (4ABB)". 2 At the end of subsection 16(4AA) Add: ; and (d) a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection; and (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 (f) a reference in that Schedule to year 8 is a reference to the seventh calendar year beginning after the commencement of this subsection; and (g) a reference in that Schedule to year 9 is a reference to the eighth calendar year beginning after the commencement of this subsection; and (h) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and (i) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and (j) a reference in that Schedule to year 12 is a reference to the 11th calendar year beginning after the commencement of this subsection; and (k) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and (l) a reference in that Schedule to year 14 is a reference to the 13th calendar year beginning after the commencement of this subsection; and (m) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and (n) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection. 3 After subsection 16(4AB) Insert: (4ABA) Subject to section 16B, for the purposes of Schedule 8B, if: (a) the goods are Trans‑Pacific Partnership originating goods; and (b) the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 1A to 1E, 396A to 396J, 397 to 408, 410 to 419, 421 to 423, 424A to 424L, 425 to 432ZC, 446 or 448 to 451 in the table in Schedule 8B; then: (c) subparagraph (1)(nb)(i) does not apply to the goods unless the last production process, other than minimal operations, occurred in the United Kingdom; and (d) if that subparagraph does apply—the rate of duty in relation to the goods is the rate set out in column 3 of the item concerned in relation to the United Kingdom. (4ABB) For the purposes of paragraph (4ABA)(c), the following are minimal operations: (a) operations to preserve goods in good condition for the purposes of transport or storage; (b) packaging, re‑packaging, breaking up of consignments or putting up goods for retail sale, including placing goods in bottles, cans, flasks, bags, cases or boxes; (c) mere dilution with water or another substance that does not materially alter the characteristics of goods; (d) collection of goods intended to form sets, assortments, kits or composite goods; (e) any combination of operations covered by paragraphs (a) to (d). 4 After section 16A Insert: 16B Suspension of preferential tariff for Trans‑Pacific Partnership originating goods—safeguard goods imported from the United Kingdom Duty rates (1) Despite subsection 16(4ABA), 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 from the United Kingdom 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 safeguard measure covered by paragraph 5(b) of Article 6.2 of Chapter 6 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 153ZKU(1) of the Customs Act 1901. safeguard goods means Trans‑Pacific Partnership originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 396A to 408, 410 to 419, 421 to 423, 424A to 432ZC, 446 or 448 to 451 in the table in Schedule 8B. 5 Schedule 8B (before table item 1) Insert: 1A 0406.10.00 United Kingdom: From 1 January of year 6: $1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free 1B 0406.20.00 United Kingdom: From 1 January of year 6: $1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free 1C 0406.30.00 United Kingdom: From 1 January of year 6: $1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free 1D 0406.40.90 United Kingdom: From 1 January of year 6: $1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free 1E 0406.90.90 United Kingdom: From 1 January of year 6: $1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free 6 Schedule 8B (after table item 396) Insert: 396A 7208.10.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 396B 7208.25.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 396C 7208.26.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 396D 7208.27.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 396E 7208.36.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 396F 7208.37.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 396G 7208.38.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 396H 7208.39.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 396J 7208.40.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 7 Schedule 8B (table items 397 to 408) Repeal the items, substitute: 397 7208.51.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 398 7208.52.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 398A 7208.53.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 398B 7208.54.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 399 7208.90.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 400 7209.15.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 401 7209.16.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 402 7209.17.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 403 7209.18.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 404 7209.25.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 405 7209.26.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 406 7209.27.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 407 7209.28.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 408 7209.90.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 8 Schedule 8B (table items 410 to 419) Repeal the items, substitute: 410 7210.41.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 411 7210.49.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 412 7210.50.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 413 7210.61.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 414 7210.69.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 415 7210.70.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 416 7210.90.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 416A 7211.14.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 416B 7211.19.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 417 7211.23.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 418 7211.29.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 419 7211.90.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 9 Schedule 8B (table items 421 to 423) Repeal the items, substitute: 421 7212.30.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 422 7212.40.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 423 7212.50.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 10 Schedule 8B (after table item 424) Insert: 424A 7213.10.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424B 7213.91.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424C 7213.99.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424D 7214.20.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424E 7214.91.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424F 7214.99.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424G 7215.10.90 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424H 7215.50.90 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424J 7215.90.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424K 7216.10.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 424L 7216.21.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 11 Schedule 8B (table items 425 to 432) Repeal the items, substitute: 425 7216.31.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 426 7216.32.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 427 7216.33.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 428 7216.40.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 429 7217.10.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 430 7217.20.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 431 7217.30.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432 7217.90.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432A 7222.20.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432B 7225.30.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432C 7225.40.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432D 7225.50.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432E 7225.91.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432F 7225.92.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432G 7225.99.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432H 7226.91.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432J 7226.92.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432K 7226.99.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432L 7227.20.10 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432M 7227.20.90 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432N 7227.90.10 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432P 7227.90.90 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432Q 7228.10.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432R 7228.20.10 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432S 7228.20.21 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432T 7228.20.90 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432U 7228.30.10 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432V 7228.30.90 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432W 7228.50.00 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432X 7228.60.10 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free 432Y 7228.60.90 United Kingdom: From 1 January of year 6: 4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: