Commonwealth: Customs Tariff Amendment (Growing Australian Export Opportunities Across the Asia-Pacific) Act 2019 (Cth)

Customs Tariff Amendment (Growing Australian Export Opportunities Across the Asia‑Pacific) Act 2019 No. 109, 2019 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Peru Customs Tariff Act 1995 Schedule 2—Indonesia Customs Tariff Act 1995 Schedule 3—Hong Kong, China Customs Tariff Act 1995 Customs Tariff Amendment (Growing Australian Export Opportunities Across the Asia-Pacific) Act 2019 No. 109, 2019 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 3 December 2019] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (Growing Australian Export Opportunities Across the Asia‑Pacific) Act 2019. 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. 3 December 2019 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Growing Australian Export Opportunities Across the Asia‑Pacific) Act 2019 commences. 11 February 2020 3. Schedule 2 At the same time as Schedule 2 to the Customs Amendment (Growing Australian Export Opportunities Across the Asia‑Pacific) Act 2019 commences. 5 July 2020 4. Schedule 3 At the same time as Schedule 3 to the Customs Amendment (Growing Australian Export Opportunities Across the Asia‑Pacific) Act 2019 commences. 17 January 2020 Note: This table relates only to the provisions of this Act as originally enacted.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in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Peru Customs Tariff Act 1995 1 Subsection 3(1) (after paragraph (d) of the definition of rate column) Insert: (da) the third column of the table in Schedule 6A; or 2 Subsection 9(1) After "6,", insert "6A,". 3 After paragraph 11(1)(bb) Insert: (bba) the third column of an item in the table in Schedule 6A that applies to goods; or 4 After paragraph 11(1)(f) Insert: (fa) the third column of that item in the table in Schedule 6A; or 5 After paragraph 11(2)(bb) Insert: (bba) the third column of an item in the table in Schedule 6A that applies to goods; or 6 After section 13C Insert: 13CA When goods are Peruvian originating goods For the purposes of this Act, goods are Peruvian originating goods if, and only if, they are Peruvian originating goods under Division 1EA of Part VIII of the Customs Act 1901. 7 After subparagraph 16(1)(a)(iv) Insert: (iva) are not Peruvian originating goods; and 8 After paragraph 16(1)(l) Insert: (la) if the goods are Peruvian 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 6A—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free; Note: See also subsections (2AA) and (2AB). 9 After subsection 16(2) Insert: Peruvian originating goods (2AA) For the purposes of Schedule 6A: (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. (2AB) If column 2 of an item in the table in Schedule 6A includes "(prescribed goods only)", subparagraph (1)(la)(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 6A 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 After paragraph 18(1)(c) Insert: (ca) under an item in the table in Schedule 6A that applies to the goods; or 11 After subparagraph 18(2)(a)(iv) Insert: (iva) are not Peruvian originating goods; and 12 After paragraph 18(2)(l) Insert: (la) if the goods are Peruvian originating goods: (i) if a rate of duty that applies in relation to Peru is 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) After "6,", insert "6A,". 14 Paragraph 19AA(b) After "6,", insert "6A,". 15 Paragraph 19AC(b) After "6,", insert "6A,". 16 Paragraph 19ACA(1)(b) After "6,", insert "6A,". 17 Schedule 4 (table item 17A, column headed "Rate of duty") After "TH/", insert "PE/". 18 Schedule 4 (table item 20, column headed "Description of goods", paragraph (d)) After "6,", insert "6A,". 19 Schedule 4 (table item 20, column headed "Rate of duty") After "TH/", insert "PE/". 20 Schedule 4 (table item 22, column headed "Rate of duty") After "TH/" (wherever occurring), insert "PE/". 21 Schedule 4 (table item 37, column headed "Rate of duty") After: TH:5% insert: PE:Free 22 Schedule 4 (table item 45, column headed "Rate of duty") After "TH/", insert "PE/". 23 Schedule 4 (table item 50, column headed "Rate of duty") After "TH/" (wherever occurring), insert "PE/". 24 Schedule 4 (table item 53, column headed "Rate of duty") After: TH:5% insert: PE:5% 25 After Schedule 6 Insert: Schedule 6A—Peruvian originating goods Note: See sections 15 and 16. Peruvian originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2005.91.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 2 2005.99.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 3 2203.00.63 $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 4 2203.00.64 $43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 5 2203.00.65 $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 6 2203.00.66 $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.67 $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 8 2203.00.69 $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 9 2203.00.71 $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 10 2203.00.72 $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 11 2203.00.79 $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 12 2203.00.91 $85.87/L of alcohol 13 2203.00.99 $85.87/L of alcohol 14 2204.10.23 $85.87/L of alcohol 15 2204.10.29 $85.87/L of alcohol 16 2204.10.83 $85.87/L of alcohol 17 2204.10.89 $85.87/L of alcohol 18 2204.21.30 $85.87/L of alcohol 19 2204.21.90 $85.87/L of alcohol 20 2204.22.30 $85.87/L of alcohol 21 2204.22.90 $85.87/L of alcohol 22 2204.29.30 $85.87/L of alcohol 23 2204.29.90 $85.87/L of alcohol 24 2205.10.30 $85.87/L of alcohol 25 2205.10.90 $85.87/L of alcohol 26 2205.90.30 $85.87/L of alcohol 27 2205.90.90 $85.87/L of alcohol 28 2206.00.13 $85.87/L of alcohol 29 2206.00.14 $85.87/L of alcohol 30 2206.00.21 $85.87/L of alcohol 31 2206.00.22 $85.87/L of alcohol 32 2206.00.23 $85.87/L of alcohol 33 2206.00.24 $85.87/L of alcohol 34 2206.00.52 $85.87/L of alcohol 35 2206.00.59 $85.87/L of alcohol 36 2206.00.62 $85.87/L of alcohol 37 2206.00.69 $85.87/L of alcohol 38 2206.00.72 $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 39 2206.00.73 $43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 40 2206.00.76 $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 41 2206.00.77 $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 42 2206.00.78 $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 43 2206.00.79 $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 44 2206.00.82 $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 45 2206.00.83 $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 46 2206.00.89 $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 47 2206.00.92 $85.87/L of alcohol 48 2206.00.99 $85.87/L of alcohol 49 2207.10.00 $85.87/L of alcohol 50 2207.20.10 $0.418/L 51 2208.20.10 $80.20/L of alcohol 52 2208.20.90 $85.87/L of alcohol 53 2208.30.00 $85.87/L of alcohol 54 2208.40.00 $85.87/L of alcohol 55 2208.50.00 $85.87/L of alcohol 56 2208.60.00 $85.87/L of alcohol 57 2208.70.00 $85.87/L of alcohol 58 2208.90.20 $85.87/L of alcohol 59 2208.90.90 $85.87/L of alcohol 60 2401.10.00 Applicable rate (see section 19ACA)/kg 61 2401.20.00 Applicable rate (see section 19ACA)/kg of tobacco content 62 2401.30.00 Applicable rate (see section 19ACA)/kg of tobacco content 63 2402.10.20 $0.93653/stick 64 2402.10.80 Applicable rate (see section 19ACA)/kg of tobacco content 65 2402.20.20 $0.93653/stick 66 2402.20.80 Applicable rate (see section 19ACA)/kg of tobacco content 67 2403.11.00 Applicable rate (see section 19ACA)/kg of tobacco content 68 2403.19.10 $0.93653/stick 69 2403.19.90 Applicable rate (see section 19ACA)/kg of tobacco content 70 2403.91.00 Applicable rate (see section 19ACA)/kg of tobacco content 71 2403.99.80 Applicable rate (see section 19ACA)/kg of tobacco content 72 2707.10.00 $0.418/L 73 2707.20.00 $0.418/L 74 2707.30.00 $0.418/L 75 2707.50.00 $0.418/L 76 2709.00.90 $0.418/L 77 2710.12.61 $0.03556/L 78 2710.12.62 $0.418/L of gasoline plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend 79 2710.12.69 $0.418/L 80 2710.12.70 $0.418/L 81 2710.19.16 $0.418/L 82 2710.19.22 $0.418/L of diesel plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend 83 2710.19.28 $0.418/L 84 2710.19.40 $0.03556/L 85 2710.19.51 $0.418/L 86 2710.19.52 $0.418/L 87 2710.19.53 $0.418/L 88 2710.19.70 $0.418/L 89 2710.19.91 $0.085/L 90 2710.19.92 $0.085/kg 91 2710.20.00 $0.418/L of biodiesel plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend 92 2710.91.16 $0.418/L 93 2710.91.22 $0.418/L of diesel plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend 94 2710.91.28 $0.418/L 95 2710.91.40 $0.03556/L 96 2710.91.51 $0.418/L 97 2710.91.52 $0.418/L 98 2710.91.53 $0.418/L 99 2710.91.61 $0.03556/L 100 2710.91.62 $0.418/L of gasoline plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend 101 2710.91.69 $0.418/L 102 2710.91.70 $0.418/L 103 2710.91.80 $0.418/L of biodiesel plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend 104 2710.91.91 $0.085/L 105 2710.91.92 $0.085/kg 106 2710.99.16 $0.418/L 107 2710.99.22 $0.418/L of diesel plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend 108 2710.99.28 $0.418/L 109 2710.99.40 $0.03556/L 110 2710.99.51 $0.418/L 111 2710.99.52 $0.418/L 112 2710.99.53 $0.418/L 113 2710.99.61 $0.03556/L 114 2710.99.62 $0.418/L of gasoline plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend 115 2710.99.69 $0.418/L 116 2710.99.70 $0.418/L 117 2710.99.80 $0.418/L of biodiesel plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend 118 2710.99.91 $0.085/L 119 2710.99.92 $0.085/kg 120 2711.11.00 $0.287/kg 121 2711.12.10 $0.137/L 122 2711.13.10 $0.137/L 123 2711.21.10 $0.287/kg 124 2902.20.00 $0.418/L 125 2902.30.00 $0.418/L 126 2902.41.00 $0.418/L 127 2902.42.00 $0.418/L 128 2902.43.00 $0.418/L 129 2902.44.00 $0.418/L 130 2905.31.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 131 3006.10.12 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 132 3006.10.19 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 133 3403.11.10 $0.085/kg 134 3403.11.90 $0.085/L 135 3403.19.10 $0.085/kg 136 3403.19.90 $0.085/L 137 3403.91.10 $0.085/kg 138 3403.91.90 $0.085/L 139 3403.99.10 $0.085/kg 140 3403.99.90 $0.085/L 141 3808.52.90 3.7% (prescribed goods only) From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 142 3808.59.90 3.7% (prescribed goods only) From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 143 3808.93.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 144 3811.21.10 $0.085/kg 145 3811.21.90 $0.085/L 146 3817.00.10 $0.418/L 147 3819.00.00 $0.085/L 148 3824.99.30 $0.418/L of gasoline plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend 149 3824.99.40 $0.418/L of diesel plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend 150 3826.00.10 $0.418/L 151 3826.00.20 $0.418/L of biodiesel plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend 152 3904.10.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 153 3904.69.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 154 3904.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 155 3907.70.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 156 3917.21.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 157 3917.22.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 158 3917.23.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 159 3917.29.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 160 3917.31.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 161 3917.32.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 162 3917.33.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 163 3917.39.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 164 3920.10.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 165 3920.49.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 166 3920.99.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 167 3926.20.29 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 168 3926.30.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 169 3926.90.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 170 4009.11.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 171 4009.12.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 172 4009.21.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 173 4009.22.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 174 4009.31.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 175 4009.32.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 176 4009.41.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 177 4009.42.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 178 4010.31.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 179 4010.32.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 180 4010.33.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 181 4010.39.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 182 4012.11.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 183 4012.12.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 184 4012.13.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 185 4012.19.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 186 4012.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 187 4013.10.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 188 4015.19.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 189 4015.90.29 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 190 4016.91.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 191 4016.93.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 192 4016.99.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 193 4107.11.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 194 4107.12.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 195 4107.91.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 196 4107.92.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 197 4203.40.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 198 4205.00.10 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 199 4411.12.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 200 4411.13.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 201 4411.14.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 202 4411.93.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 203 6401.10.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 204 6401.92.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 205 6401.99.20 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 206 6401.99.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 207 6402.19.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 208 6402.20.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 209 6402.91.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 210 6402.99.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 211 6403.19.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 212 6403.40.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 213 6403.51.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 214 6403.59.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 215 6403.91.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 216 6403.99.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 217 6404.11.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 218 6404.19.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 219 6404.20.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 220 6405.10.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 221 6405.20.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 222 6405.90.90 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 223 6806.90.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 224 6812.80.20 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 225 6812.99.20 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 226 6813.20.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 227 6813.81.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 228 6813.89.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 229 7007.11.11 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 230 7007.21.11 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 231 7009.10.10 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 232 7014.00.20 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 233 7208.51.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 234 7208.52.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 235 7208.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 236 7209.15.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 237 7209.16.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 238 7209.17.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 239 7209.18.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 240 7209.25.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 241 7209.26.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 242 7209.27.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 243 7209.28.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 244 7209.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 245 7210.30.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 246 7210.41.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 247 7210.49.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 248 7210.50.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 249 7210.61.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 250 7210.69.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 251 7210.70.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 252 7210.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 253 7211.23.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 254 7211.29.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 255 7211.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 256 7212.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 257 7212.30.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 258 7212.40.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 259 7212.50.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 260 7212.60.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 261 7216.31.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 262 7216.32.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 263 7216.33.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 264 7216.40.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 265 7217.10.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 266 7217.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 267 7217.30.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 268 7217.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 269 7304.11.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 270 7304.19.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 271 7305.11.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 272 7305.12.00 3.7% From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free 273 7305.19.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 274 7305.20.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 275 7305.31.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 276 7305.39.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 277 7305.90.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 278 7306.11.00 3.3% From 1 January of year 2: 1.7% From 1 January of year 3: Free 279 7306.19.00 3.3% From 1 January of year 2: 1.7% From 1