Commonwealth: Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014 (Cth)

Customs Tariff Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014 No. 114, 2014 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 (Korea-Australia Free Trade Agreement Implementation) Act 2014 No. 114, 2014 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 21 October 2014] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Customs Tariff Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014. 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. 21 October 2014 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014 commences. 12 December 2014 Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Amendments Customs Tariff Act 1995 1 Subsection 3(1) (at the end of the definition of rate column) Add: ; or (h) the third column of the table in Schedule 10. 2 Subsection 9(1) Omit "or 8", substitute ", 8 or 10". 3 At the end of paragraph 11(1)(be) Add "or". 4 After paragraph 11(1)(be) Insert: (bf) the third column of an item in the table in Schedule 10 that applies to goods; 5 At the end of paragraph 11(1)(i) Add "or". 6 After paragraph 11(1)(i) Insert: (j) the third column of that item in the table in Schedule 10; 7 At the end of paragraph 11(2)(be) Add "or". 8 After paragraph 11(2)(be) Insert: (bf) the third column of an item in the table in Schedule 10 that applies to goods; 9 After section 13F Insert: 13G When goods are Korean originating goods For the purposes of this Act, goods are Korean originating goods if, and only if, they are Korean originating goods under Division 1J of Part VIII of the Customs Act 1901. 10 At the end of subparagraph 16(1)(a)(vii) Add "and". 11 After subparagraph 16(1)(a)(vii) Insert: (viii) are not Korean originating goods; 12 At the end of subsection 16(1) Add: ; (p) if the goods are Korean 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 10—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. 13 At the end of subsection 18(1) Add: ; or (g) under an item in the table in Schedule 10 that applies to the goods. 14 At the end of subparagraph 18(2)(a)(vii) Add "and". 15 After subparagraph 18(2)(a)(vii) Insert: (viii) are not Korean originating goods; 16 At the end of subsection 18(2) Add: ; (p) if the goods are Korean originating goods: (i) if a rate of duty that applies in relation to the Republic of Korea is set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free. 17 Paragraph 19AA(b) Omit "or 9", substitute ", 9 or 10". 18 Paragraph 19AC(b) Omit "or 9", substitute ", 9 or 10". 19 Schedule 4 (table item 17A, column headed "Rate of duty") After "MY", insert "/KR". 20 Schedule 4 (table item 20, column headed "Description of goods", paragraph (d)) Omit "or 8", substitute ", 8 or 10". 21 Schedule 4 (table item 20, column headed "Rate of duty") After "AANZ", insert "/KR". 22 Schedule 4 (table item 22, column headed "Rate of duty") After "MY" (wherever occurring), insert "/KR". 23 Schedule 4 (table item 45, column headed "Rate of duty") After "MY", insert "/KR". 24 Schedule 4 (table item 50, column headed "Rate of duty") After "MY" (wherever occurring), insert "/KR". 25 Schedule 4 (table item 53, at the end of the column headed "Rate of duty") Add: KR:5% 26 At the end of the Act Add: Schedule 10—Korean originating goods Note: See sections 15 and 16. Korean originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2203.00.61 $40.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 2 2203.00.62 $46.76/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 3 2203.00.69 $46.76/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 4 2203.00.71 $8.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 5 2203.00.72 $25.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 6 2203.00.79 $32.93/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.91 $79.22/L of alcohol 8 2203.00.99 $79.22/L of alcohol 9 2204.10.23 $79.22/L of alcohol 10 2204.10.29 $79.22/L of alcohol 11 2204.10.83 $79.22/L of alcohol 12 2204.10.89 $79.22/L of alcohol 13 2204.21.30 $79.22/L of alcohol 14 2204.21.90 $79.22/L of alcohol 15 2204.29.30 $79.22/L of alcohol 16 2204.29.90 $79.22/L of alcohol 17 2205.10.30 $79.22/L of alcohol 18 2205.10.90 $79.22/L of alcohol 19 2205.90.30 $79.22/L of alcohol 20 2205.90.90 $79.22/L of alcohol 21 2206.00.13 $79.22/L of alcohol 22 2206.00.14 $79.22/L of alcohol 23 2206.00.21 $79.22/L of alcohol 24 2206.00.22 $79.22/L of alcohol 25 2206.00.23 $79.22/L of alcohol 26 2206.00.24 $79.22/L of alcohol 27 2206.00.52 $79.22/L of alcohol 28 2206.00.59 $79.22/L of alcohol 29 2206.00.62 $79.22/L of alcohol 30 2206.00.69 $79.22/L of alcohol 31 2206.00.74 $40.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 32 2206.00.75 $46.76/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 33 2206.00.78 $46.76/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 34 2206.00.82 $8.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 35 2206.00.83 $25.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 36 2206.00.89 $32.93/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 37 2206.00.92 $79.22/L of alcohol 38 2206.00.99 $79.22/L of alcohol 39 2207.10.00 $79.22/L of alcohol 40 2207.20.10 $0.38143/L 41 2208.20.10 $73.98/L of alcohol 42 2208.20.90 $79.22/L of alcohol 43 2208.30.00 $79.22/L of alcohol 44 2208.40.00 $79.22/L of alcohol 45 2208.50.00 $79.22/L of alcohol 46 2208.60.00 $79.22/L of alcohol 47 2208.70.00 $79.22/L of alcohol 48 2208.90.20 $79.22/L of alcohol 49 2208.90.90 $79.22/L of alcohol 50 2401.10.00 $578.37/kg 51 2401.20.00 $578.37/kg of tobacco content 52 2401.30.00 $578.37/kg of tobacco content 53 2402.10.20 $0.46268/stick 54 2402.10.80 $578.37/kg of tobacco content 55 2402.20.20 $0.46268/stick 56 2402.20.80 $578.37/kg of tobacco content 57 2403.11.00 $578.37/kg of tobacco content 58 2403.19.10 $0.46268/stick 59 2403.19.90 $578.37/kg of tobacco content 60 2403.91.00 $578.37/kg of tobacco content 61 2403.99.80 $578.37/kg of tobacco content 62 2707.10.00 $0.38143/L 63 2707.20.00 $0.38143/L 64 2707.30.00 $0.38143/L 65 2707.50.00 $0.38143/L 66 2709.00.90 $0.38143/L 67 2710.12.61 $0.03556/L 68 2710.12.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 69 2710.12.69 $0.38143/L 70 2710.12.70 $0.38143/L 71 2710.19.16 $0.38143/L 72 2710.19.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 73 2710.19.28 $0.38143/L 74 2710.19.40 $0.03556/L 75 2710.19.51 $0.38143/L 76 2710.19.52 $0.38143/L 77 2710.19.53 $0.38143/L 78 2710.19.70 $0.38143/L 79 2710.19.91 $0.085/L 80 2710.19.92 $0.085/kg 81 2710.20.00 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 82 2710.91.16 $0.38143/L 83 2710.91.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 84 2710.91.28 $0.38143/L 85 2710.91.40 $0.03556/L 86 2710.91.51 $0.38143/L 87 2710.91.52 $0.38143/L 88 2710.91.53 $0.38143/L 89 2710.91.61 $0.03556/L 90 2710.91.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 91 2710.91.69 $0.38143/L 92 2710.91.70 $0.38143/L 93 2710.91.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 94 2710.91.91 $0.085/L 95 2710.91.92 $0.085/kg 96 2710.99.16 $0.38143/L 97 2710.99.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 98 2710.99.28 $0.38143/L 99 2710.99.40 $0.03556/L 100 2710.99.51 $0.38143/L 101 2710.99.52 $0.38143/L 102 2710.99.53 $0.38143/L 103 2710.99.61 $0.03556/L 104 2710.99.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 105 2710.99.69 $0.38143/L 106 2710.99.70 $0.38143/L 107 2710.99.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 108 2710.99.91 $0.085/L 109 2710.99.92 $0.085/kg 110 2711.11.00 $0.209/kg From 1 July 2015: $0.2613/kg 111 2711.12.10 $0.10/L From 1 July 2015: $0.125/L 112 2711.13.10 $0.10/L From 1 July 2015: $0.125/L 113 2711.21.10 $0.209/kg From 1 July 2015: $0.2613/kg 114 2902.20.00 $0.38143/L 115 2902.30.00 $0.38143/L 116 2902.41.00 $0.38143/L 117 2902.42.00 $0.38143/L 118 2902.43.00 $0.38143/L 119 2902.44.00 $0.38143/L 120 3403.11.10 $0.085/kg 121 3403.11.90 $0.085/L 122 3403.19.10 $0.085/kg 123 3403.19.90 $0.085/L 124 3403.91.10 $0.085/kg 125 3403.91.90 $0.085/L 126 3403.99.10 $0.085/kg 127 3403.99.90 $0.085/L 128 3811.21.10 $0.085/kg 129 3811.21.90 $0.085/L 130 3817.00.10 $0.38143/L 131 3819.00.00 $0.085/L 132 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 133 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 134 3826.00.10 $0.38143/L 135 3826.00.20 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 136 3901.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 137 3901.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 138 3901.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 139 3901.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 140 3902.10.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 141 3902.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 142 3902.90.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 143 3903.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 144 3903.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 145 3903.20.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 146 3903.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 147 3903.90.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 148 3904.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 149 3904.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 150 3904.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 151 3904.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 152 3904.40.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 153 3904.50.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 154 3904.61.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 155 3904.69.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 156 3904.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 157 3907.10.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 158 3907.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 159 3907.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 160 3907.40.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 161 3907.50.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 162 3907.60.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 163 3907.70.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 164 3907.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 165 3907.99.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 166 3907.99.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 167 3909.50.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 168 3909.50.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 169 3917.21.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 170 3917.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 171 3917.23.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 172 3917.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 173 3917.31.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 174 3917.32.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 175 3917.33.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 176 3917.39.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 177 3920.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 178 3920.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 179 3920.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 180 3920.43.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 181 3920.49.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 182 3920.51.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 183 3920.59.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 184 3920.61.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 185 3920.62.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 186 3920.63.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 187 3920.69.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 188 3920.91.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 189 3920.92.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 190 3920.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 191 3926.20.29 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 192 3926.30.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 193 3926.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 194 4009.11.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 195 4009.12.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 196 4009.21.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 197 4009.22.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 198 4009.31.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 199 4009.32.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 200 4009.41.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 201 4009.42.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 202 4010.31.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 203 4010.32.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 204 4010.33.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 205 4010.34.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 206 4010.39.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 207 4012.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 208 4012.12.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 209 4012.13.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 210 4012.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 211 4012.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 212 4013.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 213 4015.90.29 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 214 4016.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 215 4016.93.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 216 4016.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 217 4203.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 218 4203.40.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 219 4205.00.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 220 4810.13.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 221 4810.19.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 222 4810.29.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 223 4810.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 224 5702.31.00 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 225 5702.39.10 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 226 5702.39.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 227 5702.41.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 228 5702.49.10 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 229 5702.49.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 230 5702.50.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 231 5702.91.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 232 5702.92.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 233 5702.99.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 234 5703.10.00 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 235 5703.20.00 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 236 5703.30.00 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 237 5703.90.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 238 5704.10.10 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 239 5704.90.10 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 240 5705.00.10 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 241 5705.00.90 5% From 1 January 2017: 4% From 1 January 2018: 3% From 1 January 2019: 2% From 1 January 2020: 1% From 1 January 2021: Free 242 5802.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 243 5802.19.00 4%