Commonwealth: Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 (Cth)

Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 No. 113, 2021 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Main amendments Customs Tariff Act 1995 Schedule 2—Contingent amendments Customs Tariff Act 1995 Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 No. 113, 2021 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 25 October 2021] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021. 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. 25 October 2021 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 commences. 1 January 2022 3. Schedule 2 The later of: 1 January 2022 (a) immediately after the commencement of the provisions covered by table item 2; and (b) immediately after the commencement of the Customs Tariff Amendment (2022 Harmonized System Changes) Act 2021. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this Act as originally enacted.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in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Main amendments Customs Tariff Act 1995 1 Subsection 3(1) (at the end of the definition of rate column) Add: ; or (l) the third column of the table in Schedule 14. 2 Subsection 9(1) Omit "or 12", substitute ", 12 or 14". 3 After paragraph 11(1)(bi) Insert: or (bj) the third column of an item in the table in Schedule 14 that applies to goods; 4 After paragraph 11(1)(m) Insert: or (n) the third column of that item in the table in Schedule 14; 5 After paragraph 11(2)(bi) Insert: or (bj) the third column of an item in the table in Schedule 14 that applies to goods; 6 After section 13K Insert: 13L When goods are Regional Comprehensive Economic Partnership (RCEP) originating goods For the purposes of this Act, goods are RCEP originating goods if, and only if, they are RCEP originating goods under Division 1N of Part VIII of the Customs Act 1901. 7 After subparagraph 16(1)(a)(xi) Insert: and (xii) are not RCEP originating goods; 8 At the end of subsection 16(1) Add: ; (t) if the goods are RCEP 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 14—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. Note: See also subsections (4A) and (4B). 9 After subsection 16(4AB) Insert: Regional Comprehensive Economic Partnership (RCEP) originating goods (4A) For the purposes of Schedule 14: (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; and (e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and (f) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and (g) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and (h) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and (i) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and (j) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection; and (k) a reference in that Schedule to year 17 is a reference to the 16th calendar year beginning after the commencement of this subsection; and (l) a reference in that Schedule to year 18 is a reference to the 17th calendar year beginning after the commencement of this subsection; and (m) a reference in that Schedule to year 19 is a reference to the 18th calendar year beginning after the commencement of this subsection; and (n) a reference in that Schedule to year 20 is a reference to the 19th calendar year beginning after the commencement of this subsection. (4B) If column 2 of an item in the table in Schedule 14 includes "(prescribed goods only)", subparagraph (1)(t)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item. 10 At the end of subsection 18(1) Add: ; or (k) under an item in the table in Schedule 14 that applies to the goods. 11 After subparagraph 18(2)(a)(xi) Insert: and (xii) are not RCEP originating goods; 12 At the end of subsection 18(2) Add: ; (t) if the goods are RCEP originating goods: (i) if "RCEP" 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) Omit "or 13", substitute ", 13 or 14". 14 Paragraph 19AA(b) Omit "or 13", substitute ", 13 or 14". 15 Paragraph 19AC(b) Omit "or 13", substitute ", 13 or 14". 16 Paragraph 19ACA(1)(b) Omit "or 13", substitute ", 13 or 14". 17 Schedule 4 (table item 17A, column headed "Rate of duty") After "HK", insert "/RCEP". 18 Schedule 4 (table item 20, column headed "Description of goods", paragraph (d)) Omit "or 12", substitute ", 12 or 14". 19 Schedule 4 (table item 20, column headed "Rate of duty") After "CN", insert "/RCEP". 20 Schedule 4 (table item 22, column headed "Rate of duty") After "HK" (wherever occurring), insert "/RCEP". 21 Schedule 4 (table item 45, column headed "Rate of duty") After "HK", insert "/RCEP". 22 Schedule 4 (table item 50, column headed "Rate of duty") After "HK" (wherever occurring), insert "/RCEP". 23 Schedule 4 (table item 53, at the end of the column headed "Rate of duty") Add: RCEP:5% 24 At the end of the Act Add: Schedule 14—Regional Comprehensive Economic Partnership (RCEP) originating goods Note: See sections 15 and 16. RCEP originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 0405.20.00 3% From 1 January of year 2: 1% From 1 January of year 3: Free 2 0511.99.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 3 0714.50.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 4 0802.11.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 5 0806.10.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 6 0806.20.00 5% 7 1105.20.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 8 1202.30.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 9 1202.41.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 10 1202.42.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 11 1212.21.10 4% From 1 January of year 2: 2% From 1 January of year 3: Free 12 1302.19.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 13 1514.11.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 14 1514.91.00 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 15 1515.11.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 16 1515.29.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 17 1518.00.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 18 1601.00.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 19 1602.10.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 20 1602.42.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 21 1904.30.00 3% From 1 January of year 3: 2% From 1 January of year 5: 1% From 1 January of year 7: Free 22 1905.90.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 23 2001.10.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 24 2001.90.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 25 2005.10.00 5% 26 2005.91.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 27 2005.99.00 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 28 2006.00.20 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 29 2006.00.39 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 30 2008.40.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 31 2008.50.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 32 2008.70.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 33 2008.93.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 34 2009.12.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 35 2009.21.00 4%, or, if lower, $0.45/kg TSS From 1 January of year 3: 3%, or, if lower, $0.45/kg TSS From 1 January of year 5: 2%, or, if lower, $0.45/kg TSS From 1 January of year 7: Free 36 2009.29.00 4%, or, if lower, $0.45/kg TSS From 1 January of year 3: 3%, or, if lower, $0.45/kg TSS From 1 January of year 5: 2%, or, if lower, $0.45/kg TSS From 1 January of year 7: Free 37 2009.31.20 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 38 2009.31.90 5%, or, if lower, $0.45/kg TSS 39 2009.39.20 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 40 2009.39.90 5%, or, if lower, $0.45/kg TSS 41 2009.50.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 42 2009.61.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 43 2009.81.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 44 2203.00.63 $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 45 2203.00.64 $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 46 2203.00.65 $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 47 2203.00.66 $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 48 2203.00.67 $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 49 2203.00.69 $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 50 2203.00.71 $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 51 2203.00.72 $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 52 2203.00.79 $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 53 2203.00.91 $88.91/L of alcohol 54 2203.00.99 $88.91/L of alcohol 55 2204.10.21 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 56 2204.10.23 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 57 2204.10.29 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 58 2204.10.81 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 59 2204.10.83 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 60 2204.10.89 $88.91/L of alcohol 61 2204.21.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 62 2204.21.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 63 2204.21.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 64 2204.22.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 65 2204.22.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 66 2204.22.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 67 2204.29.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 68 2204.29.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 69 2204.29.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 70 2204.30.90 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 71 2205.10.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 72 2205.10.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 73 2205.10.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 74 2205.90.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 75 2205.90.20 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 76 2205.90.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 77 2205.90.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 78 2206.00.13 $88.91/L of alcohol 79 2206.00.14 $88.91/L of alcohol 80 2206.00.21 5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol 81 2206.00.22 5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol 82 2206.00.23 5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol 83 2206.00.24 5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol 84 2206.00.41 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 85 2206.00.42 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 86 2206.00.51 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 87 2206.00.52 5%, and $88.91/L of alcohol From 1 January of year 11: 4%, and $88.91/L of alcohol From 1 January of year 13: 3%, and $88.91/L of alcohol From 1 January of year 16: 2%, and $88.91/L of alcohol From 1 January of year 18: 1%, and $88.91/L of alcohol From 1 January of year 20: $88.91/L of alcohol 88 2206.00.59 $88.91/L of alcohol 89 2206.00.61 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 90 2206.00.62 4%, and $88.91/L of alcohol From 1 January of year 4: 3%, and $88.91/L of alcohol From 1 January of year 7: 2%, and $88.91/L of alcohol From 1 January of year 10: 1%, and $88.91/L of alcohol From 1 January of year 15: $88.91/L of alcohol 91 2206.00.69 $88.91/L of alcohol 92 2206.00.72 $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 93 2206.00.73 $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 94 2206.00.76 $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 95 2206.00.77 $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 96 2206.00.78 $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 97 2206.00.79 $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 98 2206.00.82 $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 99 2206.00.83 $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 100 2206.00.89 $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 101 2206.00.92 $88.91/L of alcohol 102 2206.00.99 $88.91/L of alcohol 103 2207.10.00 $88.91/L of alcohol 104 2207.20.10 4%, and $0.433/L From 1 January of year 3: 3%, and $0.433/L From 1 January of year 5: 2%, and $0.433/L From 1 January of year 7: $0.433/L 105 2207.20.90 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 106 2208.20.10 4%, and $83.04/L of alcohol From 1 January of year 3: 3%, and $83.04/L of alcohol From 1 January of year 5: 2%, and $83.04/L of alcohol From 1 January of year 7: $83.04/L of alcohol 107 2208.20.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 108 2208.30.00 $88.91/L of alcohol 109 2208.40.00 $88.91/L of alcohol 110 2208.50.00 $88.91/L of alcohol 111 2208.60.00 2%, and $88.91/L of alcohol From 1 January of year 2: 1%, and $88.91/L of alcohol From 1 January of year 3: $88.91/L of alcohol 112 2208.70.00 $88.91/L of alcohol 113 2208.90.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 114 2208.90.20 $88.91/L of alcohol 115 2208.90.90 $88.91/L of alcohol 116 2401.10.00 Applicable rate (see section 19ACA)/kg 117 2401.20.00 Applicable rate (see section 19ACA)/kg of tobacco content 118 2401.30.00 Applicable rate (see section 19ACA)/kg of tobacco content 119 2402.10.20 $1.10360/stick 120 2402.10.80 Applicable rate (see section 19ACA)/kg of tobacco content 121 2402.20.20 $1.10360/stick 122 2402.20.80 Applicable rate (see section 19ACA)/kg of tobacco content 123 2403.11.00 Applicable rate (see section 19ACA)/kg of tobacco content 124 2403.19.10 $1.10360/stick 125 2403.19.90 Applicable rate (see section 19ACA)/kg of tobacco content 126 2403.91.00 Applicable rate (see section 19ACA)/kg of tobacco content 127 2403.99.80 Applicable rate (see section 19ACA)/kg of tobacco content 128 2515.11.00 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 129 2516.20.20 2% From 1 January of year 2: 1% From 1 January of year 3: Free 130 2523.30.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 131 2525.10.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 132 2705.00.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 133 2707.10.00 $0.433/L 134 2707.20.00 $0.433/L 135 2707.30.00 $0.433/L 136 2707.50.00 $0.433/L 137 2707.99.10 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 138 2709.00.90 $0.433/L 139 2710.12.61 $0.03556/L 140 2710.12.62 $0.433/L of gasoline plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend 141 2710.12.69 $0.433/L 142 2710.12.70 $0.433/L 143 2710.19.16 $0.433/L 144 2710.19.22 $0.433/L of diesel plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend 145 2710.19.28 $0.433/L 146 2710.19.40 $0.03556/L 147 2710.19.51 $0.433/L 148 2710.19.52 $0.433/L 149 2710.19.53 $0.433/L 150 2710.19.70 $0.433/L 151 2710.19.91 $0.085/L 152 2710.19.92 $0.085/kg 153 2710.20.00 $0.433/L of biodiesel plus $0.433/L of ethanol (if any) plus $0.433/L of other substances in the blend 154 2710.91.16 $0.433/L 155 2710.91.22 $0.433/L of diesel plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend 156 2710.91.28 $0.433/L 157 2710.91.40 $0.03556/L 158 2710.91.51 $0.433/L 159 2710.91.52 $0.433/L 160 2710.91.53 $0.433/L 161 2710.91.61 $0.03556/L 162 2710.91.62 $0.433/L of gasoline plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend 163 2710.91.69 $0.433/L 164 2710.91.70 $0.433/L 165 2710.91.80 $0.433/L of biodiesel plus $0.433/L of ethanol (if any) plus $0.433/L of other substances in the blend 166 2710.91.91 $0.085/L 167 2710.91.92 $0.085/kg 168 2710.99.16 $0.433/L 169 2710.99.22 $0.433/L of diesel plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend 170 2710.99.28 $0.433/L 171 2710.99.40 $0.03556/L 172 2710.99.51 $0.433/L 173 2710.99.52 $0.433/L 174 2710.99.53 $0.433/L 175 2710.99.61 $0.03556/L 176 2710.99.62 $0.433/L of gasoline plus $0.433/L of ethanol plus $0.433/L of other substances (if any) in the blend 177 2710.99.69 $0.433/L 178 2710.99.70 $0.433/L 179 2710.99.80 $0.433/L of biodiesel plus $0.433/L of ethanol (if any) plus $0.433/L of other substances in the blend 180 2710.99.91 $0.085/L 181 2710.99.92 $0.085/kg 182 2711.11.00 $0.297/kg 183 2711.12.10 $0.141/L 184 2711.13.10 $0.141/L 185 2711.21.10 $0.297/kg 186 2818.10.90 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 187 2833.21.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 188 2835.26.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 189 2840.30.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 190 2841.50.90 5% 191 2847.00.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 192 2852.10.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 193 2852.10.20 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 194 2852.90.90 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 195 2902.20.00 $0.433/L 196 2902.30.00 $0.433/L 197 2902.41.00 $0.433/L 198 2902.42.00 $0.433/L 199 2902.43.00 $0.433/L 200 2902.44.00 $0.433/L 201 2903.73.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 202 2903.74.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 203 2903.75.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 204 2903.79.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 205 2905.31.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 206 2907.11.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 207 2909.44.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 208 2909.49.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 209 2909.50.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 210 2912.11.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 211 2912.12.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 212 2912.60.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 213 2914.40.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 214 2915.36.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 215 2915.39.20 2% From 1 January of year 2: 1% From 1 January of year 3: Free 216 2915.39.90 2% From 1 January of year 2: 1% From 1 January of year 3: Free 217 2918.91.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 218 2921.43.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 219 2937.50.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 220 2940.00.10 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 221 3002.13.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 222 3002.14.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 223 3002.15.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 224