Commonwealth: Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Act 2018 (Cth)

Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans‑Pacific Partnership Implementation) Act 2018 No. 128, 2018 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 Implementation) Act 2018 No. 128, 2018 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 19 October 2018] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans‑Pacific Partnership Implementation) Act 2018. 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. 19 October 2018 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Comprehensive and Progressive Agreement for Trans‑Pacific Partnership Implementation) Act 2018 commences. 30 December 2018 Note: This table relates only to the provisions of this Act as originally enacted.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in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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) (before paragraph (g) of the definition of rate column) Insert: (fb) the third column of the table in Schedule 8B; or 2 Subsection 9(1) Before "10,", insert "8B,". 3 Before paragraph 11(1)(be) Insert: (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or 4 Before paragraph 11(1)(i) Insert: (hb) the third column of that item in the table in Schedule 8B; or 5 Before paragraph 11(2)(be) Insert: (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or 6 Before section 13F Insert: 13EB When goods are Trans‑Pacific Partnership originating goods For the purposes of this Act, goods are Trans‑Pacific Partnership originating goods if, and only if, they are Trans‑Pacific Partnership originating goods under Division 1GB of Part VIII of the Customs Act 1901. 7 Before subparagraph 16(1)(a)(vii) Insert: (vib) are not Trans‑Pacific Partnership originating goods; and 8 Before paragraph 16(1)(o) Insert: (nb) if the goods are Trans‑Pacific Partnership 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 8B—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free; Note: See also subsections (4AA) and (4AB). 9 Before subsection 16(4A) Insert: Trans‑Pacific Partnership originating goods (4AA) For the purposes of Schedule 8B: (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. (4AB) If column 2 of an item in the table in Schedule 8B includes "(prescribed goods only)", subparagraph (1)(nb)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item. Note: If column 2 of an item in the table in Schedule 8B includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free. 10 Before paragraph 18(1)(f) Insert: (eb) under an item in the table in Schedule 8B that applies to the goods; or 11 Before subparagraph 18(2)(a)(vii) Insert: (vib) are not Trans‑Pacific Partnership originating goods; and 12 Before paragraph 18(2)(o) Insert: (nb) if the goods are Trans‑Pacific Partnership originating goods: (i) if "TPP" is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free; 13 Paragraph 19AAC(1)(b) Before "9,", insert "8B,". 14 Paragraph 19AA(b) Before "9,", insert "8B,". 15 Paragraph 19AC(b) Before "9,", insert "8B,". 16 Paragraph 19ACA(1)(b) Before "9,", insert "8B,". 17 Schedule 4 (table item 17A, column headed "Rate of duty") Before "MY", insert "TPP/". 18 Schedule 4 (table item 20, column headed "Description of goods", paragraph (d)) Before "10,", insert "8B,". 19 Schedule 4 (table item 20, column headed "Rate of duty") Before "KR", insert "TPP/". 20 Schedule 4 (table item 22, column headed "Rate of duty") Before "MY" (wherever occurring), insert "TPP/". 21 Schedule 4 (table item 37, column headed "Rate of duty") After: CA:Free insert: TPP:Free 22 Schedule 4 (table item 45, column headed "Rate of duty") Before "MY", insert "TPP/". 23 Schedule 4 (table item 50, column headed "Rate of duty") Before "MY" (wherever occurring), insert "TPP/". 24 Schedule 4 (table item 53) Before: MY:5% insert: TPP:5% 25 Before Schedule 9 Insert: Schedule 8B—Trans‑Pacific Partnership originating goods Note: See sections 15 and 16. Trans‑Pacific Partnership originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2005.91.00 5% From 1 January of year 4: Free 2 2203.00.61 $42.84/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 3 2203.00.62 $49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 4 2203.00.69 $49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 5 2203.00.71 $8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 6 2203.00.72 $26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.79 $35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 8 2203.00.91 $84.51/L of alcohol 9 2203.00.99 $84.51/L of alcohol 10 2204.10.23 $84.51/L of alcohol 11 2204.10.29 $84.51/L of alcohol 12 2204.10.83 $84.51/L of alcohol 13 2204.10.89 $84.51/L of alcohol 14 2204.21.30 $84.51/L of alcohol 15 2204.21.90 $84.51/L of alcohol 16 2204.22.30 $84.51/L of alcohol 17 2204.22.90 $84.51/L of alcohol 18 2204.29.30 $84.51/L of alcohol 19 2204.29.90 $84.51/L of alcohol 20 2205.10.30 $84.51/L of alcohol 21 2205.10.90 $84.51/L of alcohol 22 2205.90.30 $84.51/L of alcohol 23 2205.90.90 $84.51/L of alcohol 24 2206.00.13 $84.51/L of alcohol 25 2206.00.14 $84.51/L of alcohol 26 2206.00.21 $84.51/L of alcohol 27 2206.00.22 $84.51/L of alcohol 28 2206.00.23 $84.51/L of alcohol 29 2206.00.24 $84.51/L of alcohol 30 2206.00.52 $84.51/L of alcohol 31 2206.00.59 $84.51/L of alcohol 32 2206.00.62 $84.51/L of alcohol 33 2206.00.69 $84.51/L of alcohol 34 2206.00.74 $42.84/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 35 2206.00.75 $49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 36 2206.00.78 $49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 37 2206.00.82 $8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 38 2206.00.83 $26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 39 2206.00.89 $35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 40 2206.00.92 $84.51/L of alcohol 41 2206.00.99 $84.51/L of alcohol 42 2207.10.00 $84.51/L of alcohol 43 2207.20.10 $0.412/L 44 2208.20.10 $78.93/L of alcohol 45 2208.20.90 $84.51/L of alcohol 46 2208.30.00 $84.51/L of alcohol 47 2208.40.00 $84.51/L of alcohol 48 2208.50.00 $84.51/L of alcohol 49 2208.60.00 $84.51/L of alcohol 50 2208.70.00 $84.51/L of alcohol 51 2208.90.20 $84.51/L of alcohol 52 2208.90.90 $84.51/L of alcohol 53 2401.10.00 Applicable rate (see section 19ACA)/kg 54 2401.20.00 Applicable rate (see section 19ACA)/kg of tobacco content 55 2401.30.00 Applicable rate (see section 19ACA)/kg of tobacco content 56 2402.10.20 $0.71046/stick 57 2402.10.80 Applicable rate (see section 19ACA)/kg of tobacco content 58 2402.20.20 $0.71046/stick 59 2402.20.80 Applicable rate (see section 19ACA)/kg of tobacco content 60 2403.11.00 Applicable rate (see section 19ACA)/kg of tobacco content 61 2403.19.10 $0.71046/stick 62 2403.19.90 Applicable rate (see section 19ACA)/kg of tobacco content 63 2403.91.00 Applicable rate (see section 19ACA)/kg of tobacco content 64 2403.99.80 Applicable rate (see section 19ACA)/kg of tobacco content 65 2707.10.00 $0.412/L 66 2707.20.00 $0.412/L 67 2707.30.00 $0.412/L 68 2707.50.00 $0.412/L 69 2709.00.90 $0.412/L 70 2710.12.61 $0.03556/L 71 2710.12.62 $0.412/L of gasoline plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 72 2710.12.69 $0.412/L 73 2710.12.70 $0.412/L 74 2710.19.16 $0.412/L 75 2710.19.22 $0.412/L of diesel plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 76 2710.19.28 $0.412/L 77 2710.19.40 $0.03556/L 78 2710.19.51 $0.412/L 79 2710.19.52 $0.412/L 80 2710.19.53 $0.412/L 81 2710.19.70 $0.412/L 82 2710.19.91 $0.085/L 83 2710.19.92 $0.085/kg 84 2710.20.00 $0.412/L of biodiesel plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend 85 2710.91.16 $0.412/L 86 2710.91.22 $0.412/L of diesel plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 87 2710.91.28 $0.412/L 88 2710.91.40 $0.03556/L 89 2710.91.51 $0.412/L 90 2710.91.52 $0.412/L 91 2710.91.53 $0.412/L 92 2710.91.61 $0.03556/L 93 2710.91.62 $0.412/L of gasoline plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 94 2710.91.69 $0.412/L 95 2710.91.70 $0.412/L 96 2710.91.80 $0.412/L of biodiesel plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend 97 2710.91.91 $0.085/L 98 2710.91.92 $0.085/kg 99 2710.99.16 $0.412/L 100 2710.99.22 $0.412/L of diesel plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 101 2710.99.28 $0.412/L 102 2710.99.40 $0.03556/L 103 2710.99.51 $0.412/L 104 2710.99.52 $0.412/L 105 2710.99.53 $0.412/L 106 2710.99.61 $0.03556/L 107 2710.99.62 $0.412/L of gasoline plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 108 2710.99.69 $0.412/L 109 2710.99.70 $0.412/L 110 2710.99.80 $0.412/L of biodiesel plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend 111 2710.99.91 $0.085/L 112 2710.99.92 $0.085/kg 113 2711.11.00 $0.282/kg 114 2711.12.10 $0.134/L 115 2711.13.10 $0.134/L 116 2711.21.10 $0.282/kg 117 2902.20.00 $0.412/L 118 2902.30.00 $0.412/L 119 2902.41.00 $0.412/L 120 2902.42.00 $0.412/L 121 2902.43.00 $0.412/L 122 2902.44.00 $0.412/L 123 2905.31.00 5% From 1 January of year 4: Free 124 3006.10.12 5% From 1 January of year 4: Free 125 3006.10.19 5% From 1 January of year 4: Free 126 3403.11.10 $0.085/kg 127 3403.11.90 $0.085/L 128 3403.19.10 $0.085/kg 129 3403.19.90 $0.085/L 130 3403.91.10 $0.085/kg 131 3403.91.90 $0.085/L 132 3403.99.10 $0.085/kg 133 3403.99.90 $0.085/L 134 3808.52.90 5% (prescribed goods only) From 1 January of year 4: Free 135 3808.59.90 5% (prescribed goods only) From 1 January of year 4: Free 136 3808.61.90 5% From 1 January of year 4: Free 137 3808.62.90 5% From 1 January of year 4: Free 138 3808.69.90 5% From 1 January of year 4: Free 139 3808.91.90 5% From 1 January of year 4: Free 140 3808.93.90 5% From 1 January of year 4: Free 141 3811.21.10 $0.085/kg 142 3811.21.90 $0.085/L 143 3817.00.10 $0.412/L 144 3819.00.00 $0.085/L 145 3824.99.30 $0.412/L of gasoline plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 146 3824.99.40 $0.412/L of diesel plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 147 3826.00.10 $0.412/L 148 3826.00.20 $0.412/L of biodiesel plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend 149 3904.10.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 150 3904.69.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 151 3904.90.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 152 3907.70.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 153 3917.21.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 154 3917.22.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 155 3917.23.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 156 3917.29.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 157 3917.31.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 158 3917.32.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 159 3917.33.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 160 3917.39.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 161 3920.10.00 5% From 1 January of year 4: Free 162 3920.49.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 163 3920.99.00 5% From 1 January of year 4: Free 164 3926.20.29 5% From 1 January of year 4: Free 165 3926.30.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 166 3926.90.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 167 4009.11.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 168 4009.12.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 169 4009.21.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 170 4009.22.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 171 4009.31.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 172 4009.32.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 173 4009.41.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 174 4009.42.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 175 4010.31.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 176 4010.32.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 177 4010.33.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 178 4010.39.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 179 4012.11.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 180 4012.12.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 181 4012.13.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 182 4012.19.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 183 4012.20.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 184 4013.10.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 185 4015.19.90 5% From 1 January of year 4: Free 186 4015.90.29 5% From 1 January of year 4: Free 187 4016.91.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 188 4016.93.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 189 4016.99.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 190 4107.11.00 5% From 1 January of year 4: Free 191 4107.12.00 5% From 1 January of year 4: Free 192 4107.91.00 5% From 1 January of year 4: Free 193 4107.92.00 5% From 1 January of year 4: Free 194 4203.40.90 5% From 1 January of year 4: Free 195 4205.00.10 5% From 1 January of year 4: Free 196 4411.12.90 5% From 1 January of year 4: Free 197 4411.13.90 5% From 1 January of year 4: Free 198 4411.14.90 5% From 1 January of year 4: Free 199 4411.93.00 5% From 1 January of year 4: Free 200 5208.52.00 5% From 1 January of year 3: Free 201 5209.22.00 5% From 1 January of year 3: Free 202 5407.20.00 5% From 1 January of year 4: Free 203 5407.52.00 5% From 1 January of year 4: Free 204 5702.31.00 5% From 1 January of year 4: Free 205 5702.32.00 5% From 1 January of year 4: Free 206 5702.39.10 5% From 1 January of year 4: Free 207 5702.39.90 5% From 1 January of year 4: Free 208 5702.41.90 5% From 1 January of year 4: Free 209 5702.42.90 5% From 1 January of year 4: Free 210 5702.49.10 5% From 1 January of year 4: Free 211 5702.49.90 5% From 1 January of year 4: Free 212 5702.50.90 5% From 1 January of year 4: Free 213 5702.91.90 5% From 1 January of year 4: Free 214 5702.92.90 5% From 1 January of year 4: Free 215 5702.99.90 5% From 1 January of year 4: Free 216 5703.10.00 5% From 1 January of year 4: Free 217 5703.20.00 5% From 1 January of year 4: Free 218 5703.30.00 5% From 1 January of year 4: Free 219 5703.90.90 5% From 1 January of year 4: Free 220 5704.10.10 5% From 1 January of year 4: Free 221 5704.20.10 5% From 1 January of year 4: Free 222 5704.90.10 5% From 1 January of year 4: Free 223 5705.00.10 5% From 1 January of year 4: Free 224 5705.00.90 5% From 1 January of year 4: Free 225 5802.11.00 5% From 1 January of year 4: Free 226 5802.19.00 5% From 1 January of year 4: Free 227 6001.21.00 5% From 1 January of year 4: Free 228 6101.20.00 5% From 1 January of year 4: Free 229 6101.30.00 5% From 1 January of year 4: Free 230 6102.20.00 5% From 1 January of year 4: Free 231 6102.90.00 5% From 1 January of year 3: Free 232 6103.10.00 5% From 1 January of year 4: Free 233 6103.22.00 5% From 1 January of year 4: Free 234 6103.29.00 5% From 1 January of year 4: Free 235 6103.31.00 5% From 1 January of year 4: Free 236 6103.39.00 5% From 1 January of year 4: Free 237 6103.41.00 5% From 1 January of year 4: Free 238 6103.42.00 5% From 1 January of year 4: Free 239 6103.49.00 5% From 1 January of year 4: Free 240 6104.13.00 5% From 1 January of year 4: Free 241 6104.19.00 5% From 1 January of year 4: Free 242 6104.23.00 5% From 1 January of year 3: Free 243 6104.29.00 5% From 1 January of year 4: Free 244 6104.31.00 5% From 1 January of year 3: Free 245 6104.32.00 5% From 1 January of year 3: Free 246 6104.33.00 5% From 1 January of year 3: Free 247 6104.41.00 5% From 1 January of year 4: Free 248 6104.43.00 5% From 1 January of year 3: Free 249 6104.44.00 5% From 1 January of year 4: Free 250 6104.59.00 5% From 1 January of year 3: Free 251 6104.61.00 5% From 1 January of year 4: Free 252 6104.69.00 5% From 1 January of year 3: Free 253 6105.90.00 5% From 1 January of year 4: Free 254 6107.11.00 5% From 1 January of year 4: Free 255 6107.19.00 5% From 1 January of year 4: Free 256 6107.21.00 5% From 1 January of year 3: Free 257 6107.22.00 5% From 1 January of year 3: Free 258 6107.29.00 5% From 1 January of year 3: Free 259 6107.91.00 5% From 1 January of year 4: Free 260 6107.99.00 5% From 1 January of year 4: Free 261 6108.19.00 5% From 1 January of year 4: Free 262 6108.29.00 5% From 1 January of year 4: Free 263 6108.39.00 5% From 1 January of year 3: Free 264 6108.91.00 5% From 1 January of year 3: Free 265 6108.99.00 5% From 1 January of year 4: Free 266 6109.90.00 5% From 1 January of year 4: Free 267 6110.11.00 5% From 1 January of year 4: Free 268 6110.12.00 5% From 1 January of year 4: Free 269 6110.90.00 5% From 1 January of year 4: Free 270 6111.90.90 5% From 1 January of year 4: Free 271 6112.11.00 5% From 1 January of year 3: Free 272 6112.12.00 5% From 1 January of year 3: Free 273 6112.19.00 5% From 1 January of year 4: Free 274 6112.20.00 5% From 1 January of year 4: Free 275 6112.31.00 5% From 1 January of year 4: Free 276 6112.39.00 5% From 1 January of year 4: Free 277 6112.41.00 5% From 1 January of year 4: Free 278 6112.49.00 5% From 1 January of year 4: Free 279 6113.00.19 5% From 1 January of year 4: Free 280 6113.00.90 5% From 1 January of year 4: Free 281 6114.90.00 5% From 1 January of year 4: Free 282 6115.10.10 5% From 1 January of year 4: Free 283 6115.21.10 5% From 1 January of year 4: Free 284 6115.21.90 5% From 1 January of year 4: Free 285 6115.94.10 5% From 1 January of year 4: Free 286 6115.96.10 5% From 1 January of year 4: Free 287 6115.99.10 5% From 1 January of year 4: Free 288 6117.90.10 5% From 1 January of year 4: Free 289 6117.90.90 5% From 1 January of year 4: Free 290 6201.11.00 5% From 1 January of year 4: Free 291 6201.12.00 5% From 1 January of year 4: Free 292 6201.13.00 5% From 1 January of year 4: Free 293 6201.19.00 5% From 1 January of year 4: Free 294 6201.92.00 5% From 1 January of year 4: Free 295 6201.99.00 5% From 1 January of year 4: Free 296 6202.12.00 5% From 1 January of year 3: Free 297 6202.99.00 5% From 1 January of year 4: Free 298 6203.11.00 5% From 1 January of year 4: Free 299 6203.12.00 5% From 1 January of year 4: Free 300 6203.19.00 5% From 1 January of year 4: Free 301 6203.22.00 5% From 1 January of year 3: Free 302 6203.29.00 5% From 1 January of year 4: Free 303 6203.31.00 5% From 1 January of year 4: Free 304 6203.32.00 5% From 1 January of year 4: Free 305 6203.33.00 5% From 1 January of year 4: Free 306 6203.39.00 5% From 1 January of year 4: Free 307 6203.41.00 5% From 1 January of year 4: Free 308 6203.42.00 5% From 1 January of year 4: Free 309 6203.43.00 5% From 1 January of year 4: Free 310 6203.49.00 5%