Commonwealth: Customs Tariff Amendment (India-Australia Economic Cooperation and Trade Agreement Implementation) Act 2022 (Cth)

Customs Tariff Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Act 2022 No. 56, 2022 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Amendments Customs Tariff Act 1995 Customs Tariff Amendment (India-Australia Economic Cooperation and Trade Agreement Implementation) Act 2022 No. 56, 2022 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 23 November 2022] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Act 2022. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 23 November 2022 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Act 2022 commences. 29 December 2022 Note: This table relates only to the provisions of this Act as originally enacted.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in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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) (after paragraph (h) of the definition of rate column) Insert: (ha) the third column of the table in Schedule 10A; or 2 Subsection 9(1) After "10,", insert "10A,". 3 After paragraph 11(1)(bf) Insert: (bfa) the third column of an item in the table in Schedule 10A that applies to goods; or 4 After paragraph 11(1)(j) Insert: (ja) the third column of that item in the table in Schedule 10A; or 5 After paragraph 11(2)(bf) Insert: (bfa) the third column of an item in the table in Schedule 10A that applies to goods; or 6 After section 13G Insert: 13GA When goods are Indian originating goods For the purposes of this Act, goods are Indian originating goods if, and only if, they are Indian originating goods under Division 1JA of Part VIII of the Customs Act 1901. 7 After subparagraph 16(1)(a)(viii) Insert: (viiia) are not Indian originating goods; and 8 After paragraph 16(1)(p) Insert: (pa) if the goods are Indian 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 10A—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free; Note: See also subsections (4AC) and (4AD). 9 After subsection 16(4AB) Insert: Indian originating goods (4AC) For the purposes of Schedule 10A: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection. (4AD) If column 2 of an item in the table in Schedule 10A includes "(prescribed goods only)", subparagraph (1)(pa)(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 10A 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)(g) Insert: (ga) under an item in the table in Schedule 10A that applies to the goods; or 11 After subparagraph 18(2)(a)(viii) Insert: (viiia) are not Indian originating goods; and 12 After paragraph 18(2)(p) Insert: (pa) if the goods are Indian originating goods: (i) if a rate of duty that applies in relation to India 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 "10,", insert "10A,". 14 Paragraph 19AA(b) After "10,", insert "10A,". 15 Paragraph 19AC(b) After "10,", insert "10A,". 16 Paragraph 19ACA(1)(b) After "10,", insert "10A,". 17 Schedule 4 (table item 17A, column headed "Rate of duty") After "KR/", insert "IN/". 18 Schedule 4 (table item 20, column headed "Description of goods", paragraph (d)) After "10,", insert "10A,". 19 Schedule 4 (table item 20, column headed "Rate of duty") After "KR/", insert "IN/". 20 Schedule 4 (table item 22, column headed "Rate of duty") After "KR/" (wherever occurring), insert "IN/". 21 Schedule 4 (table item 45, column headed "Rate of duty") After "KR/", insert "IN/". 22 Schedule 4 (table item 50, column headed "Rate of duty") After "KR/" (wherever occurring), insert "IN/". 23 Schedule 4 (table item 53, column headed "Rate of duty") After: KR:5% insert: IN:5% 24 After Schedule 10 Insert: Schedule 10A—Indian originating goods Note: See sections 15 and 16. Indian originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2203.00.63 $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 2 2203.00.64 $47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 3 2203.00.65 $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 4 2203.00.66 $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 5 2203.00.67 $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 6 2203.00.69 $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.71 $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 8 2203.00.72 $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 9 2203.00.79 $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 10 2203.00.91 $94.41/L of alcohol 11 2203.00.99 $94.41/L of alcohol 12 2204.10.23 $94.41/L of alcohol 13 2204.10.29 $94.41/L of alcohol 14 2204.10.83 $94.41/L of alcohol 15 2204.10.89 $94.41/L of alcohol 16 2204.21.30 $94.41/L of alcohol 17 2204.21.90 $94.41/L of alcohol 18 2204.22.30 $94.41/L of alcohol 19 2204.22.90 $94.41/L of alcohol 20 2204.29.30 $94.41/L of alcohol 21 2204.29.90 $94.41/L of alcohol 22 2205.10.30 $94.41/L of alcohol 23 2205.10.90 $94.41/L of alcohol 24 2205.90.30 $94.41/L of alcohol 25 2205.90.90 $94.41/L of alcohol 26 2206.00.13 $94.41/L of alcohol 27 2206.00.14 $94.41/L of alcohol 28 2206.00.21 $94.41/L of alcohol 29 2206.00.22 $94.41/L of alcohol 30 2206.00.23 $94.41/L of alcohol 31 2206.00.24 $94.41/L of alcohol 32 2206.00.52 $94.41/L of alcohol 33 2206.00.59 $94.41/L of alcohol 34 2206.00.62 $94.41/L of alcohol 35 2206.00.69 $94.41/L of alcohol 36 2206.00.72 $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 37 2206.00.73 $47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 38 2206.00.76 $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 39 2206.00.77 $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 40 2206.00.78 $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 41 2206.00.79 $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 42 2206.00.82 $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 43 2206.00.83 $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 44 2206.00.89 $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 45 2206.00.92 $94.41/L of alcohol 46 2206.00.99 $94.41/L of alcohol 47 2207.10.00 $94.41/L of alcohol 48 2207.20.10 $0.460/L 49 2208.20.10 $88.17/L of alcohol 50 2208.20.90 $94.41/L of alcohol 51 2208.30.00 $94.41/L of alcohol 52 2208.40.00 $94.41/L of alcohol 53 2208.50.00 $94.41/L of alcohol 54 2208.60.00 $94.41/L of alcohol 55 2208.70.00 $94.41/L of alcohol 56 2208.90.20 $94.41/L of alcohol 57 2208.90.90 $94.41/L of alcohol 58 2401.10.00 Applicable rate (see section 19ACA)/kg 59 2401.20.00 Applicable rate (see section 19ACA)/kg of tobacco content 60 2401.30.00 Applicable rate (see section 19ACA)/kg of tobacco content 61 2402.10.20 $1.14040/stick 62 2402.10.80 Applicable rate (see section 19ACA)/kg of tobacco content 63 2402.20.20 $1.14040/stick 64 2402.20.80 Applicable rate (see section 19ACA)/kg of tobacco content 65 2403.11.00 Applicable rate (see section 19ACA)/kg of tobacco content 66 2403.19.10 $1.14040/stick 67 2403.19.90 Applicable rate (see section 19ACA)/kg of tobacco content 68 2403.91.00 Applicable rate (see section 19ACA)/kg of tobacco content 69 2403.99.80 Applicable rate (see section 19ACA)/kg of tobacco content 70 2404.11.00 Applicable rate (see section 19ACA)/kg of tobacco content 71 2707.10.00 $0.460/L 72 2707.20.00 $0.460/L 73 2707.30.00 $0.460/L 74 2707.50.00 $0.460/L 75 2709.00.90 $0.460/L 76 2710.12.61 $0.03556/L 77 2710.12.62 $0.460/L of gasoline plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 78 2710.12.69 $0.460/L 79 2710.12.70 $0.460/L 80 2710.19.16 $0.460/L 81 2710.19.22 $0.460/L of diesel plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 82 2710.19.28 $0.460/L 83 2710.19.40 $0.03556/L 84 2710.19.51 $0.460/L 85 2710.19.52 $0.460/L 86 2710.19.53 $0.460/L 87 2710.19.70 $0.460/L 88 2710.19.91 $0.085/L 89 2710.19.92 $0.085/kg 90 2710.20.00 $0.460/L of biodiesel plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend 91 2710.91.16 $0.460/L 92 2710.91.22 $0.460/L of diesel plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 93 2710.91.28 $0.460/L 94 2710.91.40 $0.03556/L 95 2710.91.51 $0.460/L 96 2710.91.52 $0.460/L 97 2710.91.53 $0.460/L 98 2710.91.61 $0.03556/L 99 2710.91.62 $0.460/L of gasoline plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 100 2710.91.69 $0.460/L 101 2710.91.70 $0.460/L 102 2710.91.80 $0.460/L of biodiesel plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend 103 2710.91.91 $0.085/L 104 2710.91.92 $0.085/kg 105 2710.99.16 $0.460/L 106 2710.99.22 $0.460/L of diesel plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 107 2710.99.28 $0.460/L 108 2710.99.40 $0.03556/L 109 2710.99.51 $0.460/L 110 2710.99.52 $0.460/L 111 2710.99.53 $0.460/L 112 2710.99.61 $0.03556/L 113 2710.99.62 $0.460/L of gasoline plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 114 2710.99.69 $0.460/L 115 2710.99.70 $0.460/L 116 2710.99.80 $0.460/L of biodiesel plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend 117 2710.99.91 $0.085/L 118 2710.99.92 $0.085/kg 119 2711.11.00 $0.315/kg 120 2711.12.10 $0.150/L 121 2711.13.10 $0.150/L 122 2711.21.10 $0.315/kg 123 2902.20.00 $0.460/L 124 2902.30.00 $0.460/L 125 2902.41.00 $0.460/L 126 2902.42.00 $0.460/L 127 2902.43.00 $0.460/L 128 2902.44.00 $0.460/L 129 3403.11.10 $0.085/kg 130 3403.11.90 $0.085/L 131 3403.19.10 $0.085/kg 132 3403.19.90 $0.085/L 133 3403.91.10 $0.085/kg 134 3403.91.90 $0.085/L 135 3403.99.10 $0.085/kg 136 3403.99.90 $0.085/L 137 3811.21.10 $0.085/kg 138 3811.21.90 $0.085/L 139 3817.00.10 $0.460/L 140 3819.00.00 $0.085/L 141 3824.99.30 $0.460/L of gasoline plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 142 3824.99.40 $0.460/L of diesel plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend 143 3826.00.10 $0.460/L 144 3826.00.20 $0.460/L of biodiesel plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend 145 7208.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 146 7208.25.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 147 7208.26.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 148 7208.27.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 149 7208.36.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 150 7208.37.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 151 7208.38.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 152 7208.39.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 153 7208.40.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 154 7208.51.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 155 7208.52.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 156 7208.53.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 157 7208.54.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 158 7208.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 159 7209.15.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 160 7209.16.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 161 7209.17.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 162 7209.18.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 163 7209.25.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 164 7209.26.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 165 7209.27.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 166 7209.28.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 167 7209.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 168 7210.41.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 169 7210.49.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 170 7210.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 171 7210.61.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 172 7210.69.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 173 7210.70.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 174 7210.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 175 7211.14.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 176 7211.19.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 177 7211.23.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 178 7211.29.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 179 7211.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 180 7212.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 181 7212.40.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 182 7212.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 183 7213.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 184 7213.91.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 185 7213.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 186 7214.20.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 187 7214.91.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 188 7214.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 189 7215.10.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 190 7215.50.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 191 7215.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 192 7216.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 193 7216.21.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 194 7216.31.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 195 7216.32.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 196 7216.33.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 197 7216.40.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 198 7217.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 199 7217.20.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 200 7217.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 201 7217.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 202 7222.20.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 203 7222.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 204 7223.00.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 205 7225.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 206 7225.40.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 207 7225.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 208 7225.91.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 209 7225.92.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 210 7225.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 211 7226.91.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 212 7226.92.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 213 7226.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 214 7227.20.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 215 7227.20.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 216 7227.90.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 217 7227.90.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 218 7228.10.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 219 7228.20.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 220 7228.20.21 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 221 7228.20.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 222 7228.30.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 223 7228.30.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 224 7228.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 225 7228.60.10 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 226 7228.60.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 227 7228.70.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 228 7228.80.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 229 7229.20.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 230 7229.90.90 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 231 7306.30.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 232 7306.50.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 233 7306.61.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 234 7306.69.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 235 7306.90.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 236 7307.19.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 237 7307.99.00 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free 238 7308.40.00 4% From 1 January of year 2: 3%