Commonwealth: Customs Tariff Amendment (Thailand-Australia Free Trade Agreement Implementation) Act 2004 (Cth)

Customs Tariff Amendment (Thailand‑Australia Free Trade Agreement Implementation) Act 2004 No. 131, 2004 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Amendments commencing after the US Free Trade Agreement legislation commences Customs Tariff Act 1995 Schedule 2—Amendments commencing before the US Free Trade Agreement legislation commences Part 1—Customs Tariff amendments Customs Tariff Act 1995 Schedule 6—Thai originating goods Part 2—US Free Trade Agreement legislation amendments US Free Trade Agreement Implementation (Customs Tariff) Act 2004 Customs Tariff Amendment (Thailand-Australia Free Trade Agreement Implementation) Act 2004 No. 131, 2004 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 26 November 2004] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Customs Tariff Amendment (Thailand‑Australia Free Trade Agreement Implementation) Act 2004. 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 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 26 November 2004 2. Schedule 1, items 1 to 37 The later of the following days (the Thai start‑day): 1 January 2005 (see Gazette 2004, S530) (a) 1 January 2005; (b) the day on which the Thailand‑Australia Free Trade Agreement, done at Canberra on 5 July 2004, comes into force for Australia. However, the provision(s) do not commence at all unless: (a) the Thailand‑Australia Free Trade Agreement comes into force for Australia; and (b) item 1 (the US item) of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004 commences before, or on the same day as, the Thai start‑day. If the Thai start‑day is the same day as the day on which the US item commences, then items 1 to 37 of Schedule 1 to this Act commence immediately after the US item commences. The Minister must announce by notice in the Gazette the day on which the Thailand‑Australia Free Trade Agreement comes into force for Australia. 3. Schedule 1, item 38 The later of: 1 January 2005 (paragraph (b) applies) (a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post‑2005 Arrangements) Act 2004; and (b) immediately after the commencement of the provision(s) covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 4. Schedule 1, items 39 and 40 At the same time as the provision(s) covered by table item 2. 1 January 2005 5. Schedule 2, items 1 to 35 The later of the following days (the Thai start‑day): Does not commence (a) 1 January 2005; (b) the day on which the Thailand‑Australia Free Trade Agreement, done at Canberra on 5 July 2004, comes into force for Australia. However, the provision(s) do not commence at all if: (a) the Thailand‑Australia Free Trade Agreement does not come into force for Australia; or (b) item 1 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004 commences before, or on the same day as, the Thai start‑day. The Minister must announce by notice in the Gazette the day on which the Thailand‑Australia Free Trade Agreement comes into force for Australia. 6. Schedule 2, item 36 The later of: Does not commence (a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post‑2005 Arrangements) Act 2004; and (b) immediately after the commencement of the provision(s) covered by table item 5. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 7. Schedule 2, items 37 and 38 At the same time as the provision(s) covered by table item 5. Does not commence 8. Schedule 2, Part 2 Immediately before the commencement of item 1 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004. Does not commence However, the provision(s) do not commence at all unless the provision(s) covered by table item 5 commence. Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 3 Schedule(s) Each Act 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 commencing after the US Free Trade Agreement legislation commences Customs Tariff Act 1995 1 Subsection 3(1) (at the end of the definition of rate column) Add: ; or (d) the third column of the table in Schedule 6. 2 Subsection 9(1) Omit "Schedule 3, 4 or 5", substitute "Schedule 3, 4, 5 or 6". 3 After paragraph 11(1)(ba) Insert: or (bb) the third column of an item in the table in Schedule 6 that applies to goods; 4 After paragraph 11(1)(e) Insert: or (f) the third column of that item in the table in Schedule 6; 5 After paragraph 11(2)(ba) Insert: or (bb) the third column of an item in the table in Schedule 6 that applies to goods; 6 After section 13A Insert: 13B When goods are Thai originating goods For the purposes of this Act, goods are Thai originating goods if, and only if, they are Thai originating goods under Division 1D of Part VIII of the Customs Act 1901. 7 After subparagraph 16(1)(a)(ii) Insert: and (iii) are not Thai originating goods; 8 At the end of paragraph 16(1)(g) Add: Note: See also subsection (3). 9 Subparagraph 16(1)(k)(ii) Omit "Free.", substitute "Free;". 10 At the end of subsection 16(1) Add: (l) subject to section 16A, if the goods are Thai 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 6—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. 11 Subsection 16(2) Omit "However, if", substitute "If". Note: The following heading to subsection 16(2) is inserted "US originating goods". 12 At the end of section 16 Add: Goods from Thailand (3) Subject to section 16A, if the goods: (a) are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and (b) are Thai originating goods under Division 1D of that Part; the duty in respect of the goods must be worked out under paragraph (1)(l) (and not under paragraph (1)(g)). 13 After section 16 Insert: 16A Special safeguards for Thai originating goods (1) If the Agricultural Minister is satisfied that the quantity of safeguard goods imported into Australia during a calendar year specified in column 3 of an item of the following table exceeds: (a) the quantity specified in that column for that year in relation to the goods; or (b) if the regulations specify another quantity for that year in relation to the goods—the other quantity; the Agricultural Minister may, by legislative instrument, make a notice in relation to the goods. The Agricultural Minister must publish the notice in the Gazette. Safeguard goods Column 1 Column 2 Column 3 Item Subheading in Schedule 3 Quantity 1 1604.14.00 2005: 21,366,277 kilograms 2006: 22,434,591 kilograms 2007: 23,556,320 kilograms 2008: 24,734,136 kilograms 2 2008.20.00 2005: 6,083,197 litres for goods that are canned 2,137,189 kilograms for goods that are not canned 2006: 6,387,357 litres for goods that are canned 2,244,048 kilograms for goods that are not canned 2007: 6,706,725 litres for goods that are canned 2,356,251 kilograms for goods that are not canned 2008: 7,042,061 litres for goods that are canned 2,474,063 kilograms for goods that are not canned 3 2009.41.00 or 2009.49.00 2005: 2,080,116 litres 2006: 2,184,122 litres 2007: 2,293,328 litres 2008: 2,407,994 litres (2) In applying subsection (1) to item 3 of the table, the quantity applicable for a calendar year applies to the sum of the quantities of the following goods imported in that year: (a) Thai originating goods classified to subheading 2009.41.00; (b) Thai originating goods classified to subheading 2009.49.00. Example: In 2005 the quantity applicable under item 3 of the table is 2,080,116 litres. On 1 August 2005, 1,500,000 litres of Thai originating goods classified to subheading 2009.41.00 have been imported into Australia and 580,117 litres of Thai originating goods classified to subheading 2009.49.00 have been imported into Australia. On 1 August 2005 the quantity is exceeded and the Agricultural Minister may publish a notice covering both kinds of goods. Content of notice (3) The notice must specify: (a) the safeguard goods; and (b) that the quantity of the goods imported into Australia during the applicable calendar year exceeds the quantity applicable for that year. The notice may contain any other information that the Agricultural Minister considers appropriate. (4) A notice under this section may specify one or more safeguard goods. Duty rates (5) Despite subsection 12(2) of the Legislative Instruments Act 2003, if: (a) the Agricultural Minister publishes a notice under this section; and (b) any safeguard goods specified in the notice are imported into Australia during the period beginning on the day after the publication day and ending on 31 December of the calendar year concerned; then the duty in respect of the goods must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified (and not under paragraph 16(1)(l) of this Act). (6) Subsection (5) does not apply to goods exported from Thailand on or before the publication day under a contract entered into on or before the publication day. However, the quantity of those goods must be counted towards the quantity applicable for the next calendar year in relation to goods of that kind. Definitions (7) In this section: Agricultural Minister means the Minister administering the Primary Industries (Excise) Levies Act 1999. safeguard goods means Thai originating goods that: (a) are classified to a subheading in Schedule 3 that is specified in column 2 of item 1 or 3 of the table in this section; or (b) are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are canned; or (c) are classified to a subheading in Schedule 3 that is specified in column 2 of item 2 of the table in this section and are not canned. 14 At the end of subsection 18(1) Add: ; or (c) under an item in the table in Schedule 6 that applies to the goods. 15 After subparagraph 18(2)(a)(ii) Insert: and (iii) are not Thai originating goods; 16 At the end of paragraph 18(2)(g) Add: Note: See also subsections (3) and (4). 17 At the end of subsection 18(2) Add: ; (l) if the goods are Thai originating goods: (i) if a rate of duty that applies in relation to Thailand is set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free. 18 At the end of section 18 Add: Goods from Thailand (3) If the goods: (a) are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and (b) are Thai originating goods under Division 1D of that Part; the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(l) (and not under paragraph (2)(g)). (4) If: (a) the goods are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901; and (b) the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(g); and (c) "DCS" and "TH" are specified in relation to a rate of duty set out in the third column of that item; then, despite subsection 14(2), the amount of duty payable in respect of the goods under that item must be worked out by reference to that rate of duty. 19 After paragraph 19(1)(b) Insert: and (c) the rate column of an item in the table in Schedule 6 that relates to a subheading in Schedule 3: (i) that is specified in column 2 of that item in the table in Schedule 6; and (ii) that appears in column 1 of the Table below, opposite that excise item; 20 Schedule 4 (item 17A, column 3) After "US", insert "/TH". 21 Schedule 4 (item 19, column 3) After "US", insert "/TH". 22 Schedule 4 (item 20A, column 2) Omit "Schedule 3 or 5", substitute "Schedule 3, 5 or 6". 23 Schedule 4 (item 20A, column 3) After "US", insert "/TH". 24 Schedule 4 (item 20B, column 2) Omit "Schedule 3 or 5", substitute "Schedule 3, 5 or 6". 25 Schedule 4 (item 20B, column 3) After "US", insert "/TH". 26 Schedule 4 (item 34, column 3) After "US", insert "/TH". 27 Schedule 4 (item 41E, column 3) After "US", insert "/TH". 28 At the end of the last rate of duty in column 3 of item 44 in Schedule 4 Add: TH: The difference between the rate of duty set out in the third column of an item in the table in Schedule 6 that relates to the subheading so specified and the rate of duty for the excise item specified in column 2 of the Table below opposite to that subheading, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921 29 At the end of the last rate of duty in column 3 of item 47 in Schedule 4 Add: TH:3% 30 At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4 Add: TH:3% 31 At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4 Add: TH:3%, and $0.05449/L 32 At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4 Add: TH:3% 33 At the end of the last rate of duty in column 3 of item 53C in Schedule 4 Add: TH:5% 34 The rates of duty in column 3 of item 59 in Schedule 4 Repeal the rates of duty, substitute: 15% FI:10% DC:10% CA:7.5% From 1 January 2005 10% US:10% TH:10% FI:5% DC:5% CA:2.5% From 1 January 2010 5% US:5% TH:5% CA:Free 35 Schedule 4 (item 61, column 3) After "US", insert "/TH". 36 Schedule 4 (item 70, column 3) After "US", insert "/TH". 37 At the end of the last rate of duty in column 3 of item 72B in Schedule 4 Add: TH:5% 38 Schedule 4 (item 73, column 3) Before ": An", insert "/TH". 39 At the end of the Act Add: Schedule 6—Thai originating goods Note: See sections 15 and 16. Thai originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 1516.10.10 $0.38143/L 2 1516.20.10 $0.38143/L 3 1604.14.00 2.5% From 1 January 2007: Free 4 2203.00.31 $35.53/L of alcohol 5 2203.00.39 $60.20/L of alcohol 6 2203.00.61 $30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.62 $35.53/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 $35.53/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 $6.09/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 $19.12/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 $25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 12 2204.10.23 $35.53/L of alcohol 13 2204.10.29 $60.20/L of alcohol 14 2204.10.83 $35.53/L of alcohol 15 2204.10.89 $60.20/L of alcohol 16 2204.21.30 $35.53/L of alcohol 17 2204.21.90 $60.20/L of alcohol 18 2204.29.30 $35.53/L of alcohol 19 2204.29.90 $60.20/L of alcohol 20 2205.10.30 $35.53/L of alcohol 21 2205.10.90 $60.20/L of alcohol 22 2205.90.30 $35.53/L of alcohol 23 2205.90.90 $60.20/L of alcohol 24 2206.00.52 $35.53/L of alcohol 25 2206.00.59 $60.20/L of alcohol 26 2206.00.62 $35.53/L of alcohol 27 2206.00.69 $60.20/L of alcohol 28 2206.00.74 $30.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 29 2206.00.75 $35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 30 2206.00.78 $35.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 31 2206.00.82 $6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 32 2206.00.83 $19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 33 2206.00.89 $25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 34 2206.00.92 $35.53/L of alcohol 35 2206.00.99 $60.20/L of alcohol 36 2207.10.00 $60.20/L of alcohol 37 2207.20.10 $0.38143/L 38 2208.20.10 $56.21/L of alcohol 39 2208.20.90 $60.20/L of alcohol 40 2208.30.00 $60.20/L of alcohol 41 2208.40.00 $60.20/L of alcohol 42 2208.50.00 $60.20/L of alcohol 43 2208.60.00 $60.20/L of alcohol 44 2208.70.00 $60.20/L of alcohol 45 2208.90.20 $35.53/L of alcohol 46 2208.90.90 $60.20/L of alcohol 47 2401.20.00 $279.41/kg of tobacco content 48 2401.30.00 $279.41/kg of tobacco content 49 2402.10.20 $0.22353/stick 50 2402.10.80 $279.41/kg of tobacco content 51 2402.20.20 $0.22353/stick 52 2402.20.80 $279.41/kg of tobacco content 53 2403.10.30 $0.22353/stick 54 2403.10.70 $279.41/kg of tobacco content 55 2403.91.00 $279.41/kg of tobacco content 56 2403.99.20 $2.27/kg 57 2403.99.80 $279.41/kg of tobacco content 58 2707.10.00 $0.38143/L 59 2707.20.29 $0.38143/L 60 2707.20.89 $0.38143/L 61 2707.30.29 $0.38143/L 62 2707.30.89 $0.38143/L 63 2707.50.39 $0.38143/L 64 2707.50.89 $0.38143/L 65 2709.00.81 $0.07557/L 66 2709.00.87 $0.38143/L 67 2709.00.88 $0.40143/L 68 2710.11.61 $0.03114/L 69 2710.11.62 $0.40516/L 70 2710.11.69 $0.38143/L 71 2710.11.73 $0.07557/L 72 2710.11.74 $0.07557/L 73 2710.11.79 $0.38143/L 74 2710.11.81 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 75 2710.11.82 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.40143/L of other substances in the blend 76 2710.19.13 $0.07557/L 77 2710.19.17 $0.38143/L 78 2710.19.18 $0.40143/L 79 2710.19.21 $0.38143/L 80 2710.19.29 $0.40143/L 81 2710.19.33 $0.07557/L 82 2710.19.34 $0.07557/L 83 2710.19.37 $0.38143/L 84 2710.19.38 $0.40143/L 85 2710.19.40 $0.03151/L 86 2710.19.50 $0.07557/L 87 2710.19.73 $0.07557/L 88 2710.19.74 $0.07557/L 89 2710.19.79 $0.38143/L 90 2710.19.81 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 91 2710.19.82 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.40143/L of other substances in the blend 92 2710.19.91 $0.05449/L 93 2710.19.92 $0.05449/kg 94 2710.91.13 $0.07557/L 95 2710.91.17 $0.38143/L 96 2710.91.18 $0.40143/L 97 2710.91.21 $0.38143/L 98 2710.91.29 $0.40143/L 99 2710.91.33 $0.07557/L 100 2710.91.34 $0.07557/L 101 2710.91.37 $0.38143/L 102 2710.91.38 $0.40143/L 103 2710.91.40 $0.03151/L 104 2710.91.50 $0.07557/L 105 2710.91.61 $0.03114/L 106 2710.91.62 $0.40516/L 107 2710.91.69 $0.38143/L 108 2710.91.73 $0.07557/L 109 2710.91.74 $0.07557/L 110 2710.91.79 $0.38143/L 111 2710.91.81 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 112 2710.91.82 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.40143/L of other substances in the blend 113 2710.91.91 $0.05449/L 114 2710.91.92 $0.05449/kg 115 2710.99.13 $0.07557/L 116 2710.99.17 $0.38143/L 117 2710.99.18 $0.40143/L 118 2710.99.21 $0.38143/L 119 2710.99.29 $0.40143/L 120 2710.99.33 $0.07557/L 121 2710.99.34 $0.07557/L 122 2710.99.37 $0.38143/L 123 2710.99.38 $0.40143/L 124 2710.99.40 $0.03151/L 125 2710.99.50 $0.07557/L 126 2710.99.61 $0.03114/L 127 2710.99.62 $0.40516/L 128 2710.99.69 $0.38143/L 129 2710.99.73 $0.07557/L 130 2710.99.74 $0.07557/L 131 2710.99.79 $0.38143/L 132 2710.99.81 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 133 2710.99.82 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.40143/L of other substances in the blend 134 2710.99.91 $0.05449/L 135 2710.99.92 $0.05449/kg 136 2902.20.90 $0.38143/L 137 2902.30.90 $0.38143/L 138 2902.41.90 $0.38143/L 139 2902.42.90 $0.38143/L 140 2902.43.90 $0.38143/L 141 2902.44.90 $0.38143/L 142 2902.50.00 5% From 1 January 2008: Free 143 2907.11.00 5% From 1 January 2008: Free 144 2909.41.00 5% From 1 January 2008: Free 145 2909.42.00 5% From 1 January 2008: Free 146 2909.43.00 5% From 1 January 2008: Free 147 2909.44.00 5% From 1 January 2008: Free 148 2909.49.00 5% From 1 January 2008: Free 149 2909.50.10 5% From 1 January 2008: Free 150 2909.60.10 5% From 1 January 2008: Free 151 2914.11.00 5% From 1 January 2008: Free 152 2922.13.00 5% From 1 January 2008: Free 153 3402.11.00 5% From 1 January 2008: Free 154 3402.12.00 5% From 1 January 2008: Free 155 3402.13.00 5% From 1 January 2008: Free 156 3402.19.00 5% From 1 January 2008: Free 157 3402.20.00 5% From 1 January 2008: Free 158 3402.90.00 5% From 1 January 2008: Free 159 3403.11.10 $0.05449/kg 160 3403.11.90 $0.05449/L 161 3403.19.10 $0.05449/kg 162 3403.19.90 $0.05449/L 163 3403.91.10 $0.05449/kg 164 3403.91.90 $0.05449/L 165 3403.99.10 $0.05449/kg 166 3403.99.90 $0.05449/L 167 3811.21.10 $0.05449/kg 168 3811.21.90 $0.05449/L 169 3817.00.19 $0.38143/L 170 3819.00.00 $0.05449/L 171 3824.90.21 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 172 3824.90.22 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.40143/L of other substances in the blend 173 3825.30.20 5% From 1 January 2010: Free 174 3901.10.00 5% From 1 January 2008: Free 175 3901.20.00 5% From 1 January 2008: Free 176 3901.30.00 5% From 1 January 2008: Free 177 3901.90.00 5% From 1 January 2008: Free 178 3902.10.00 5% From 1 January 2008: Free 179 3902.30.00 5% From 1 January 2008: Free 180 3902.90.00 5% From 1 January 2008: Free 181 3903.11.00 5% From 1 January 2008: Free 182 3903.19.00 5% From 1 January 2008: Free 183 3903.20.00 5% From 1 January 2008: Free 184 3903.30.00 5% From 1 January 2008: Free 185 3903.90.00 5% From 1 January 2008: Free 186 3904.10.00 5% From 1 January 2008: Free 187 3904.21.00 5% From 1 January 2008: Free 188 3904.22.00 5% From 1 January 2008: Free 189 3904.30.00 5% From 1 January 2008: Free 190 3904.40.00 5% From 1 January 2008: Free 191 3904.50.00 5% From 1 January 2008: Free 192 3904.61.00 5% From 1 January 2008: Free 193 3904.69.00 5% From 1 January 2008: Free 194 3904.90.00 5% From 1 January 2008: Free 195 3905.12.00 5% From 1 January 2008: Free 196 3905.19.00 5% From 1 January 2008: Free 197 3905.21.00 5% From 1 January 2008: Free 198 3905.29.00 5% From 1 January 2008: Free 199 3905.30.00 5% From 1 January 2008: Free 200 3905.91.00 5% From 1 January 2008: Free 201 3905.99.00 5% From 1 January 2008: Free 202 3906.10.00 5% From 1 January 2008: Free 203 3906.90.00 5% From 1 January 2008: Free 204 3907.10.00 5% From 1 January 2008: Free 205 3907.20.00 5% From 1 January 2008: Free 206 3907.30.00 5% From 1 January 2008: Free 207 3907.40.00 5% From 1 January 2008: Free 208 3907.50.00 5% From 1 January 2008: Free 209 3907.60.00 5% From 1 January 2008: Free 210 3907.91.00 5% From 1 January 2008: Free 211 3907.99.10 5% From 1 January 2008: Free 212 3907.99.90 5% From 1 January 2008: Free 213 3909.10.00 5% From 1 January 2008: Free 214 3909.20.00 5% From 1 January 2008: Free 215 3909.30.00 5% From 1 January 2008: Free 216 3909.40.00 5% From 1 January 2008: Free 217 3909.50.10 5% From 1 January 2008: Free 218 3909.50.90 5% From 1 January 2008: Free 219 3917.21.10 5% From 1 January 2010: Free 220 3917.22.00 5% From 1 January 2010: Free 221 3917.23.00 5% From 1 January 2010: Free 222 3917.29.00 5% From 1 January 2010: Free 223 3917.31.10 5% From 1 January 2010: Free 224 3917.32.10 5% From 1 January 2010: Free 225 3917.33.10 5% From 1 January 2010: Free 226 3917.39.10 5% From 1 January 2010: Free 227 3920.43.00 5% From 1 January 2008: Free 228 3923.21.00 5% From 1 January 2008: Free 229 3923.29.00 5% From 1 January 2008: Free 230 3923.30.00 5% From 1 January 2008: Free 231 3923.40.00 5% From 1 January 2008: Free 232 3923.50.00 5% From 1 January 2008: Free 233 3923.90.00 5% From 1 January 2008: Free 234 3925.10.00 5% From 1 January 2008: Free 235 3926.20.29 12.5% From 1 January 2010: 5% From 1 January 2015: Free 236 4002.11.00 5% From 1 January 2008: Free 237 4011.10.00 5% From 1 January 2010: Free 238 4011.20.00 5% From 1 January 2010: Free 239 4012.11.00 5% From 1 January 2010: Free 240 4012.12.00 5% From 1 January 2010: Free 241 4012.13.00 5% From 1 January 2010: Free 242 4012.19.00 5% From 1 January 2010: Free 243 4012.20.00 5% From 1 January 2010: Free 244 4015.11.00 5% From 1 January 2010: Free 245 4015.19.10 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 246 4015.19.90 5% From 1 January 2010: Free 247 4015.90.10 5% From 1 January 2010: Free 248 4015.90.21 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 249 4015.90.29 12.5% From 1 January 2010: 5% From 1 January 2015: Free 250 4016.91.00 5% From 1 January 2010: Free 251 4203.10.00 12.5% From 1 January 2010: 5% From 1 January 2015: Free 252 4203.21.10 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 253 4203.29.10 5% From 1 January 2010: Free 254 4203.30.00 5% From 1 January 2010: Free 255 4203.40.10 5% From 1 January 2010: Free 256 4203.40.90 12.5% From 1 January 2010: 5% From 1 January 2015: Free 257 4204.00.00 5% From 1 January 2010: Free 258 4205.00.10 12.5% From 1 January 2010: 5% From 1 January 2015: Free 259 4303.10.00 5% From 1 January 2010: Free 260 4303.90.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 261 4304.00.10 5% From 1 January 2010: Free 262 4304.00.90 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 263 5007.90.10 5% From 1 January 2010: Free 264 5106.10.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 265 5106.20.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 266 5107.10.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 267 5107.20.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 268 5108.10.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 269 5108.20.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 270 5109.10.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 271 5109.90.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 272 5110.00.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 273 5111.11.00 5% From 1 January 2010: Free 274 5111.19.00 5% From 1 January 2010: Free 275 5111.20.00 5% From 1 January 2010: Free 276 5111.30.00 5% From 1 January 2010: Free 277 5111.90.00 5% From 1 January 2010: Free 278 5112.11.00 5% From 1 January 2010: Free 279 5112.19.00 5% From 1 January 2010: Free 280 5112.20.00 5% From 1 January 2010: Free 281 5112.30.00 5% From 1 January 2010: Free 282 5112.90.00 5% From 1 January 2010: Free 283 5113.00.00 5% From 1 January 2010: Free 284 5204.11.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 285 5204.19.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 286 5204.20.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 287 5205.11.10 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 288 5205.11.90 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 289 5205.12.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 290 5205.13.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 291 5205.14.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 292 5205.15.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 293 5205.21.10 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 294 5205.21.90 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 295 5205.22.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 296 5205.23.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 297 5205.24.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 298 5205.26.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 299 5205.27.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 300 5205.28.00 3% From 1 January 2006: 2% From 1 January 2007: 1% From 1 January 2008: Free 301 5205.31.10 3% From 1 January 2006: 2%