Commonwealth: US Free Trade Agreement Implementation (Customs Tariff) Act 2004 (Cth)

US Free Trade Agreement Implementation (Customs Tariff) Act 2004 No. 121, 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 Customs Tariff Act 1995 US Free Trade Agreement Implementation (Customs Tariff) Act 2004 No. 121, 2004 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 16 August 2004] The Parliament of Australia enacts: 1 Short title This Act may be cited as the US Free Trade Agreement Implementation (Customs Tariff) 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. 16 August 2004 2. Schedule 1, items 1 to 32 The later of: 1 January 2005 (a) 1 January 2005; and (see Gazette 2004, GN51) (b) the day on which the Australia‑United States Free Trade Agreement, done at Washington DC on 18 May 2004, comes into force for Australia. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister for Trade must announce by notice in the Gazette the day on which the Agreement comes into force for Australia. 3. Schedule 1, item 33 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 provisions 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, item 34 At the same time as the provisions covered by table item 2. 1 January 2005 5. Schedule 1, items 35 to 56 The later of: 1 January 2005 (paragraph (b) applies) (a) the start of the day on which the Customs Tariff Amendment (Fuels) Act 2004 receives the Royal Assent; and (b) immediately after the commencement of the provisions 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. 6. Schedule 1, item 57 At the same time as the provisions covered by table item 2. 1 January 2005 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 Customs Tariff Act 1995 1 Subsection 3(1) (at the end of the definition of rate column) Add: ; or (c) the third column of the table in Schedule 5. 2 Subsection 9(1) Omit "Schedule 3 or 4", substitute "Schedule 3, 4 or 5". 3 After paragraph 11(1)(b) Insert: or (ba) the third column of an item in the table in Schedule 5 that applies to goods; 4 After paragraph 11(1)(d) Insert: or (e) the third column of that item in the table in Schedule 5; 5 After paragraph 11(2)(b) Insert: or (ba) the third column of an item in the table in Schedule 5 that applies to goods; 6 After section 13 Insert: 13A When goods are US originating goods For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901. 7 At the end of subsection 14(1) Add: ; and (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if "US" is specified in relation to the rate. 8 Paragraph 16(a) Repeal the paragraph, substitute: (a) if the goods: (i) are not the produce or manufacture of a Preference Country; and (ii) are not US originating goods; by reference to the general rate set out in the third column of the tariff classification under which the goods are classified; 9 At the end of section 16 Add: ; (k) if the goods are US 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 5—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. Note: See also subsection (2). (2) However, if column 2 of an item in the table in Schedule 5 includes "(prescribed goods only)", subparagraph (1)(k)(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 5 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 Subsection 18(1) Repeal the subsection, substitute: (1) Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable: (a) under the tariff classification in Schedule 3 that applies to the goods; or (b) under an item in the table in Schedule 5 that applies to the goods. 11 Paragraph 18(2)(a) Repeal the paragraph, substitute: (a) if the goods: (i) are not the produce or manufacture of a Preference Country; and (ii) are not US originating goods; by reference to the general rate set out in the third column of that item; 12 At the end of subsection 18(2) Add: ; (k) if the goods are US originating goods: (i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free. 13 Subsection 19(1) Omit "set out in the rate column of the subheading in Schedule 3 appearing in column 1 opposite that excise item are increased by the same amount on and from that day.", substitute: set out in: (a) the rate column of the subheading in Schedule 3 appearing in column 1 of the Table below, opposite that excise item; and (b) the rate column of an item in the table in Schedule 5 that relates to a subheading in Schedule 3: (i) that is specified in column 2 of that item in the table in Schedule 5; and (ii) that appears in column 1 of the Table below, opposite that excise item; are increased by the same amount on and from that day. 14 Before section 21 Insert: 20A Regulations The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. 15 Schedule 4 (item 17A, column 3) After "SG", insert "/US". 16 Schedule 4 (item 19, column 3) After "DC", insert "/US". 17 Schedule 4 (item 20A, column 2) After "Schedule 3", insert "or 5". 18 Schedule 4 (item 20A, column 3) After "SG", insert "/US". 19 Schedule 4 (item 20B, column 2) After "Schedule 3", insert "or 5". 20 Schedule 4 (item 20B, column 3) After "SG", insert "/US". 21 Schedule 4 (item 34, column 3) After "SG", insert "/US". 22 Schedule 4 (item 41E, column 3) After "SG", insert "/US". 23 At the end of the last rate of duty in column 3 of item 44 in Schedule 4 Add: US: The difference between the rate of duty set out in the third column of an item in the table in Schedule 5 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 24 At the end of the last rate of duty in column 3 of item 47 in Schedule 4 Add: US:3% 25 At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4 Add: US:3% 26 At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4 Add: US:3%, and $0.05449/L 27 At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4 Add: US:3% 28 At the end of the last rate of duty in column 3 of item 53C in Schedule 4 Add: US:5% 29 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% FI:5% DC:5% CA:2.5% From 1 January 2010 5% US:5% CA:Free 30 Schedule 4 (item 61, column 3) After "SG", insert "/US". 31 Schedule 4 (item 70, column 3) After "SG", insert "/US". 32 At the end of the last rate of duty in column 3 of item 72B in Schedule 4 Add: US:5% 33 Schedule 4 (item 73, column 3) After "SG", insert "/US". 34 At the end of the Act Add: Schedule 5—US originating goods Note: See sections 15 and 16. US originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2203.00.31 $35.04/L of alcohol 2 2203.00.39 $59.37/L of alcohol 3 2203.00.61 $30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 4 2203.00.62 $35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 5 2203.00.69 $35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 6 2203.00.71 $6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.72 $18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 8 2203.00.79 $24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 9 2204.10.23 $35.04/L of alcohol 10 2204.10.29 $59.37/L of alcohol 11 2204.10.83 $35.04/L of alcohol 12 2204.10.89 $59.37/L of alcohol 13 2204.21.30 $35.04/L of alcohol 14 2204.21.90 $59.37/L of alcohol 15 2204.29.30 $35.04/L of alcohol 16 2204.29.90 $59.37/L of alcohol 17 2205.10.30 $35.04/L of alcohol 18 2205.10.90 $59.37/L of alcohol 19 2205.90.30 $35.04/L of alcohol 20 2205.90.90 $59.37/L of alcohol 21 2206.00.52 $35.04/L of alcohol 22 2206.00.59 $59.37/L of alcohol 23 2206.00.62 $35.04/L of alcohol 24 2206.00.69 $59.37/L of alcohol 25 2206.00.74 $30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 26 2206.00.75 $35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 27 2206.00.78 $35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 28 2206.00.82 $6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 29 2206.00.83 $18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 30 2206.00.89 $24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 31 2206.00.92 $35.04/L of alcohol 32 2206.00.99 $59.37/L of alcohol 33 2207.10.00 $59.37/L of alcohol 34 2207.20.10 $0.38143/L 35 2208.20.10 $55.43/L of alcohol 36 2208.20.90 $59.37/L of alcohol 37 2208.30.00 $59.37/L of alcohol 38 2208.40.00 $59.37/L of alcohol 39 2208.50.00 $59.37/L of alcohol 40 2208.60.00 $59.37/L of alcohol 41 2208.70.00 $59.37/L of alcohol 42 2208.90.20 $35.04/L of alcohol 43 2208.90.90 $59.37/L of alcohol 44 2401.20.00 $275.55/kg of tobacco content 45 2401.30.00 $275.55/kg of tobacco content 46 2402.10.20 $0.22044/stick 47 2402.10.80 $275.55/kg of tobacco content 48 2402.20.20 $0.22044/stick 49 2402.20.80 $275.55/kg of tobacco content 50 2403.10.30 $0.22044/stick 51 2403.10.70 $275.55/kg of tobacco content 52 2403.91.00 $275.55/kg of tobacco content 53 2403.99.20 $2.24/kg 54 2403.99.80 $275.55/kg of tobacco content 55 2707.10.00 $0.38143/L 56 2707.20.29 $0.38143/L 57 2707.20.89 $0.38143/L 58 2707.30.29 $0.38143/L 59 2707.30.89 $0.38143/L 60 2707.50.39 $0.38143/L 61 2707.50.89 $0.38143/L 62 2709.00.81 $0.07557/L 63 2709.00.89 $0.38143/L 64 2710.11.61 $0.02808/L 65 2710.11.62 $0.40516/L 66 2710.11.69 $0.38143/L 67 2710.11.73 $0.07557/L 68 2710.11.74 $0.07557/L 69 2710.11.79 $0.38143/L 70 2710.19.13 $0.07557/L 71 2710.19.19 $0.38143/L 72 2710.19.20 $0.38143/L 73 2710.19.33 $0.07557/L 74 2710.19.34 $0.07557/L 75 2710.19.39 $0.38143/L 76 2710.19.40 $0.02845/L 77 2710.19.50 $0.07557/L 78 2710.19.73 $0.07557/L 79 2710.19.74 $0.07557/L 80 2710.19.79 $0.38143/L 81 2710.19.91 $0.05449/L 82 2710.19.92 $0.05449/kg 83 2710.91.13 $0.07557/L 84 2710.91.19 $0.38143/L 85 2710.91.20 $0.38143/L 86 2710.91.33 $0.07557/L 87 2710.91.34 $0.07557/L 88 2710.91.39 $0.38143/L 89 2710.91.40 $0.02845/L 90 2710.91.50 $0.07557/L 91 2710.91.61 $0.02808/L 92 2710.91.62 $0.40516/L 93 2710.91.69 $0.38143/L 94 2710.91.73 $0.07557/L 95 2710.91.74 $0.07557/L 96 2710.91.79 $0.38143/L 97 2710.91.91 $0.05449/L 98 2710.91.92 $0.05449/kg 99 2710.99.13 $0.07557/L 100 2710.99.19 $0.38143/L 101 2710.99.20 $0.38143/L 102 2710.99.33 $0.07557/L 103 2710.99.34 $0.07557/L 104 2710.99.39 $0.38143/L 105 2710.99.40 $0.02845/L 106 2710.99.50 $0.07557/L 107 2710.99.61 $0.02808/L 108 2710.99.62 $0.40516/L 109 2710.99.69 $0.38143/L 110 2710.99.73 $0.07557/L 111 2710.99.74 $0.07557/L 112 2710.99.79 $0.38143/L 113 2710.99.91 $0.05449/L 114 2710.99.92 $0.05449/kg 115 2902.20.90 $0.38143/L 116 2902.30.90 $0.38143/L 117 2902.41.90 $0.38143/L 118 2902.42.90 $0.38143/L 119 2902.43.90 $0.38143/L 120 2902.44.90 $0.38143/L 121 2918.90.00 4% From 1 January 2006: 3% From 1 January 2007: 2.5% From 1 January 2008: 1.5% From 1 January 2009: 0.5% From 1 January 2010: Free 122 3403.11.10 $0.05449/kg 123 3403.11.90 $0.05449/L 124 3403.19.10 $0.05449/kg 125 3403.19.90 $0.05449/L 126 3403.91.10 $0.05449/kg 127 3403.91.90 $0.05449/L 128 3403.99.10 $0.05449/kg 129 3403.99.90 $0.05449/L 130 3811.21.10 $0.05449/kg 131 3811.21.90 $0.05449/L 132 3817.00.19 $0.38143/L 133 3819.00.00 $0.05449/L 134 5007.10.10 8% From 1 January 2010: 3% From 1 January 2015: Free 135 5007.90.10 8% From 1 January 2010: 3% From 1 January 2015: Free 136 5106.10.00 3% From 1 January 2010: Free 137 5106.20.00 3% From 1 January 2010: Free 138 5107.10.00 3% From 1 January 2010: Free 139 5107.20.00 3% From 1 January 2010: Free 140 5108.10.00 3% From 1 January 2010: Free 141 5108.20.00 3% From 1 January 2010: Free 142 5109.10.00 3% From 1 January 2010: Free 143 5109.90.00 3% From 1 January 2010: Free 144 5110.00.00 3% From 1 January 2010: Free 145 5111.11.00 8% From 1 January 2010: 3% From 1 January 2015: Free 146 5111.19.00 8% From 1 January 2010: 3% From 1 January 2015: Free 147 5111.20.00 8% From 1 January 2010: 3% From 1 January 2015: Free 148 5111.30.00 8% From 1 January 2010: 3% From 1 January 2015: Free 149 5111.90.00 8% From 1 January 2010: 3% From 1 January 2015: Free 150 5112.11.00 8% From 1 January 2010: 3% From 1 January 2015: Free 151 5112.19.00 8% From 1 January 2010: 3% From 1 January 2015: Free 152 5112.20.00 8% From 1 January 2010: 3% From 1 January 2015: Free 153 5112.30.00 8% From 1 January 2010: 3% From 1 January 2015: Free 154 5112.90.00 8% From 1 January 2010: 3% From 1 January 2015: Free 155 5113.00.00 8% From 1 January 2010: 3% From 1 January 2015: Free 156 5204.11.00 3% From 1 January 2010: Free 157 5204.19.00 3% From 1 January 2010: Free 158 5204.20.00 3% From 1 January 2010: Free 159 5205.11.10 3% From 1 January 2010: Free 160 5205.11.90 3% From 1 January 2010: Free 161 5205.14.00 3% From 1 January 2010: Free 162 5205.15.00 3% From 1 January 2010: Free 163 5205.21.10 3% From 1 January 2010: Free 164 5205.21.90 3% From 1 January 2010: Free 165 5205.22.00 3% From 1 January 2010: Free 166 5205.23.00 3% From 1 January 2010: Free 167 5205.24.00 3% From 1 January 2010: Free 168 5205.26.00 3% From 1 January 2010: Free 169 5205.27.00 3% From 1 January 2010: Free 170 5205.28.00 3% From 1 January 2010: Free 171 5205.31.10 3% From 1 January 2010: Free 172 5205.31.90 3% From 1 January 2010: Free 173 5205.32.00 3% From 1 January 2010: Free 174 5205.33.00 3% From 1 January 2010: Free 175 5205.34.00 3% From 1 January 2010: Free 176 5205.35.00 3% From 1 January 2010: Free 177 5205.41.10 3% From 1 January 2010: Free 178 5205.41.90 3% From 1 January 2010: Free 179 5205.42.00 3% From 1 January 2010: Free 180 5205.43.00 3% From 1 January 2010: Free 181 5205.44.00 3% From 1 January 2010: Free 182 5205.46.00 3% From 1 January 2010: Free 183 5205.47.00 3% From 1 January 2010: Free 184 5205.48.00 3% From 1 January 2010: Free 185 5206.11.10 3% From 1 January 2010: Free 186 5206.11.90 3% From 1 January 2010: Free 187 5206.13.00 3% From 1 January 2010: Free 188 5206.14.00 3% From 1 January 2010: Free 189 5206.15.00 3% From 1 January 2010: Free 190 5206.21.10 3% From 1 January 2010: Free 191 5206.21.90 3% From 1 January 2010: Free 192 5206.22.00 3% From 1 January 2010: Free 193 5206.23.00 3% From 1 January 2010: Free 194 5206.24.00 3% From 1 January 2010: Free 195 5206.25.00 3% From 1 January 2010: Free 196 5206.31.10 3% From 1 January 2010: Free 197 5206.31.90 3% From 1 January 2010: Free 198 5206.32.00 3% From 1 January 2010: Free 199 5206.33.00 3% From 1 January 2010: Free 200 5206.34.00 3% From 1 January 2010: Free 201 5206.35.00 3% From 1 January 2010: Free 202 5206.41.10 3% From 1 January 2010: Free 203 5206.41.90 3% From 1 January 2010: Free 204 5206.42.00 3% From 1 January 2010: Free 205 5206.43.00 3% From 1 January 2010: Free 206 5206.44.00 3% From 1 January 2010: Free 207 5206.45.00 3% From 1 January 2010: Free 208 5207.10.00 3% From 1 January 2010: Free 209 5207.90.00 3% From 1 January 2010: Free 210 5208.11.00 8% From 1 January 2010: 3% From 1 January 2015: Free 211 5208.12.00 8% From 1 January 2010: 3% From 1 January 2015: Free 212 5208.13.00 8% From 1 January 2010: 3% From 1 January 2015: Free 213 5208.19.00 8% From 1 January 2010: 3% From 1 January 2015: Free 214 5208.21.00 8% From 1 January 2010: 3% From 1 January 2015: Free 215 5208.22.00 8% From 1 January 2010: 3% From 1 January 2015: Free 216 5208.23.00 8% From 1 January 2010: 3% From 1 January 2015: Free 217 5208.29.00 8% From 1 January 2010: 3% From 1 January 2015: Free 218 5208.31.00 8% From 1 January 2010: 3% From 1 January 2015: Free 219 5208.32.00 8% From 1 January 2010: 3% From 1 January 2015: Free 220 5208.33.00 8% From 1 January 2010: 3% From 1 January 2015: Free 221 5208.39.00 8% From 1 January 2010: 3% From 1 January 2015: Free 222 5208.41.00 8% From 1 January 2010: 3% From 1 January 2015: Free 223 5208.42.00 8% From 1 January 2010: 3% From 1 January 2015: Free 224 5208.43.00 8% From 1 January 2010: 3% From 1 January 2015: Free 225 5208.49.00 8% From 1 January 2010: 3% From 1 January 2015: Free 226 5208.51.00 8% From 1 January 2010: 3% From 1 January 2015: Free 227 5208.52.00 8% From 1 January 2010: 3% From 1 January 2015: Free 228 5208.53.00 8% From 1 January 2010: 3% From 1 January 2015: Free 229 5208.59.00 8% From 1 January 2010: 3% From 1 January 2015: Free 230 5209.11.00 8% From 1 January 2010: 3% From 1 January 2015: Free 231 5209.12.00 8% From 1 January 2010: 3% From 1 January 2015: Free 232 5209.19.00 8% From 1 January 2010: 3% From 1 January 2015: Free 233 5209.21.00 8% From 1 January 2010: 3% From 1 January 2015: Free 234 5209.22.00 8% From 1 January 2010: 3% From 1 January 2015: Free 235 5209.29.00 8% From 1 January 2010: 3% From 1 January 2015: Free 236 5209.31.00 8% From 1 January 2010: 3% From 1 January 2015: Free 237 5209.32.00 8% From 1 January 2010: 3% From 1 January 2015: Free 238 5209.39.00 8% From 1 January 2010: 3% From 1 January 2015: Free 239 5209.41.00 8% From 1 January 2010: 3% From 1 January 2015: Free 240 5209.42.00 8% From 1 January 2010: 3% From 1 January 2015: Free 241 5209.43.00 8% From 1 January 2010: 3% From 1 January 2015: Free 242 5209.49.00 8% From 1 January 2010: 3% From 1 January 2015: Free 243 5209.51.00 8% From 1 January 2010: 3% From 1 January 2015: Free 244 5209.52.00 8% From 1 January 2010: 3% From 1 January 2015: Free 245 5209.59.00 8% From 1 January 2010: 3% From 1 January 2015: Free 246 5210.11.00 8% From 1 January 2010: 3% From 1 January 2015: Free 247 5210.12.00 8% From 1 January 2010: 3% From 1 January 2015: Free 248 5210.19.00 8% From 1 January 2010: 3% From 1 January 2015: Free 249 5210.21.00 8% From 1 January 2010: 3% From 1 January 2015: Free 250 5210.22.00 8% From 1 January 2010: 3% From 1 January 2015: Free 251 5210.29.00 8% From 1 January 2010: 3% From 1 January 2015: Free 252 5210.31.00 8% From 1 January 2010: 3% From 1 January 2015: Free 253 5210.32.00 8% From 1 January 2010: 3% From 1 January 2015: Free 254 5210.39.00 8% From 1 January 2010: 3% From 1 January 2015: Free 255 5210.41.00 8% From 1 January 2010: 3% From 1 January 2015: Free 256 5210.42.00 8% From 1 January 2010: 3% From 1 January 2015: Free 257 5210.49.00 8% From 1 January 2010: 3% From 1 January 2015: Free 258 5210.51.00 8% From 1 January 2010: 3% From 1 January 2015: Free 259 5210.52.00 8% From 1 January 2010: 3% From 1 January 2015: Free 260 5210.59.00 8% From 1 January 2010: 3% From 1 January 2015: Free 261 5211.11.00 8% From 1 January 2010: 3% From 1 January 2015: Free 262 5211.12.00 8% From 1 January 2010: 3% From 1 January 2015: Free 263 5211.19.00 8% From 1 January 2010: 3% From 1 January 2015: Free 264 5211.21.00 8% From 1 January 2010: 3% From 1 January 2015: Free 265 5211.22.00 8% From 1 January 2010: 3% From 1 January 2015: Free 266 5211.29.00 8% From 1 January 2010: 3% From 1 January 2015: Free 267 5211.31.00 8% From 1 January 2010: 3% From 1 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January 2010: 3% From 1 January 2015: Free 283 5212.22.00 8% From 1 January 2010: 3% From 1 January 2015: Free 284 5212.23.00 8% From 1 January 2010: 3% From 1 January 2015: Free 285 5212.24.00 8% From 1 January 2010: 3% From 1 January 2015: Free 286 5212.25.00 8% From 1 January 2010: 3% From 1 January 2015: Free 287 5306.20.00 3% From 1 January 2010: Free 288 5307.10.00 3% From 1 January 2010: Free 289 5307.20.00 3% From 1 January 2010: Free 290 5401.10.00 3% From 1 January 2010: Free 291 5401.20.00 3% From 1 January 2010: Free 292 5402.31.00 3% From 1 January 2010: Free 293 5402.32.00 3% From 1 January 2010: Free 294 5402.33.00 3% From 1 January 2010: Free 295 5402.39.00 3% From 1 January 2010: Free 296 5402.41.00 3% From 1 January 2010: Free 297 5402.42.00 3% From 1 January 2010: Free 298 5402.43.00 3% From 1 January 2010: Free 299 5402.49.00 3% From 1 January 2010: Free 300 5402.51.00 3% From 1 January 2010: Free 301 5402.52.00 3% From 1 January 2010: Free 302 5402.59.00 3% From 1 January 2010: Free 303 5402.61.00 3% From 1 January 2010: Free 304 5402.62.00 3% From 1 January 2010: Free 305 5402.69.00 3% From 1 January 2010: Free 306 5403.20.00 3% From 1 January 2010: Free 307 5403.31.00 3% From 1 January 2010: Free 308 5403.32.00 3% From 1 January 2010: Free 309 5403.33.00 3% From 1 January 2010: Free 310 5403.39.00 3% From 1 January 2010: Free 311 5403.41.00 3% From 1 January 2010: Free 312 5403.42.00 3% From 1 January 2010: Free 313 5403.49.00 3% From 1 January 2010: Free 314 5404.10.00 3% From 1 January 2010: Free 315 5404.90.00 3% From 1 January 2010: Free 316 5405.00.00 3% From 1 January 2010: Free 317 5406.10.00 3% From 1 January 2010: Free 318 5406.20.00 3% From 1 January 2010: Free 319 5407.10.00 8% From 1 January 2010: 3% From 1 January 2015: Free 320 5407.20.00 8% From 1 January 2010: 3% From 1 January 2015: Free 321 5407.30.00 8% From 1 January 2010: 3% From 1 January 2015: Free 322 5407.41.00 8% From 1 January 2010: 3% From 1 January 2015: Free 323 5407.42.00 8% From 1 January 2010: 3% From 1 January 2015: Free 324 5407.43.00 8% From 1 January 2010: 3% From 1 January 2015: Free 325 5407.44.00 8% From 1 January 2010: 3% From 1 January 2015: Free 326 5407.51.00 8% From 1 January 2010: 3% From 1 January 2015: Free 327 5407.52.00 8% From 1 January 2010: 3% From 1 January 2015: Free 328 5407.53.00 8% From 1 January 2010: 3% From 1 January 2015: Free 329 5407.54.00 8% From 1 January 2010: 3% From 1 January 2015: Free 330 5407.61.00 8% From 1 January 2010: 3% From 1 January 2015: Free 331 5407.69.00 8% From 1 January 2010: 3% From 1 January 2015: Free 332 5407.71.00 8% From 1 January 2010: 3% From 1 January 2015: Free 333 5407.72.00 8% From 1 January 2010: 3% From 1 January 2015: Free 334 5407.73.00 8% From 1 January 2010: 3% From 1 January 2015: Free 335 5407.74.00 8% From 1 January 2010: 3% From 1 January 2015: Free 336 5407.81.00 8% From 1 January 2010: 3% From 1 January 2015: Free 337 5407.82.00 8% From 1 January 2010: 3% From 1 January 2015: Free 338 5407.83.00 8% From 1 January 2010: 3% From 1 January 2015: Free 339 5407.84.00 8% From 1 January 2010: 3% From 1 January 2015: Free 340 5407.91.00 8% From 1 January 2010: 3% From 1 January 2015: Free 341 5407.92.00 8% From 1 January 2010: 3% From 1 January 2015: Free 342 5407.93.00 8% From 1 January 2010: 3% From 1 January 2015: Free 343 5407.94.00 8% From 1 January 2010: 3% From 1 January 2015: Free 344 5408.10.00 8% From 1 January 2010: 3% From 1 January 2015: Free 345 5408.21.00 8% From 1 January 2010: 3% From 1 January 2015: Free 346 5408.22.00 8% From 1 January 2010: 3% From 1 January 2015: Free 347 5408.23.00 8% From 1 January 2010: 3% From 1 January 2015: Free 348 5408.24.00 8%