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Implementation) Act 2014 commences. 12 December 2014 Note: This table relates only to the provisions of this Act as originally enacted.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in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 244 6001.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 245 6101.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 246 6101.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 247 6101.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 248 6102.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 249 6102.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 250 6102.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 251 6102.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 252 6103.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 253 6103.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 254 6103.23.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 255 6103.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 256 6103.31.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 257 6103.32.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 258 6103.33.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 259 6103.39.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 260 6103.41.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 261 6103.42.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 262 6103.43.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 263 6103.49.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 264 6104.13.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 265 6104.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 266 6104.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 267 6104.23.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 268 6104.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 269 6104.31.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 270 6104.32.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 271 6104.33.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 272 6104.39.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 273 6104.41.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 274 6104.42.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 275 6104.43.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 276 6104.44.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 277 6104.49.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 278 6104.51.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 279 6104.52.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 280 6104.53.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 281 6104.59.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 282 6104.61.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 283 6104.62.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 284 6104.63.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 285 6104.69.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 286 6105.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 287 6105.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 288 6105.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 289 6106.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 290 6106.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 291 6106.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 292 6107.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 293 6107.12.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 294 6107.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 295 6107.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 296 6107.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 297 6107.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 298 6107.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 299 6107.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 300 6108.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 301 6108.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 302 6108.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 303 6108.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 304 6108.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 305 6108.31.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 306 6108.32.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 307 6108.39.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 308 6108.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 309 6108.92.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 310 6108.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 311 6109.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 312 6109.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 313 6110.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 314 6110.12.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 315 6110.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 316 6110.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 317 6110.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 318 6110.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 319 6111.20.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 320 6111.30.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 321 6111.90.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 322 6112.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 323 6112.12.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 324 6112.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 325 6112.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 326 6112.31.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 327 6112.39.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 328 6112.41.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 329 6112.49.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 330 6113.00.19 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 331 6113.00.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 332 6114.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 333 6114.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 334 6114.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 335 6115.10.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 336 6115.21.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 337 6115.21.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 338 6115.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 339 6115.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 340 6115.94.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 341 6115.95.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 342 6115.96.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 343 6115.99.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 344 6117.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 345 6117.90.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 346 6201.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 347 6201.12.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 348 6201.13.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 349 6201.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 350 6201.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 351 6201.92.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 352 6201.93.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 353 6201.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 354 6202.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 355 6202.12.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 356 6202.13.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 357 6202.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 358 6202.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 359 6202.92.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 360 6202.93.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 361 6202.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 362 6203.11.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 363 6203.12.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 364 6203.19.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 365 6203.22.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 366 6203.23.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 367 6203.29.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 368 6203.31.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 369 6203.32.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 370 6203.33.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 371 6203.39.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 372 6203.41.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 373 6203.42.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 374 6203.43.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 375 6203.49.00 10% From 1 January 2017: 8% From 1 January 2018: 6% From 1 January 2019: 4% From 1 January 2020: 2% From 1 January 2021: Free 376 6204.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 377 6204.12.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 378 6204.13.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 379 6204.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 380 6204.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 381 6204.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 382 6204.23.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 383 6204.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 384 6204.31.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 385 6204.32.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 386 6204.33.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 387 6204.39.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 388 6204.41.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 389 6204.42.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 390 6204.43.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 391 6204.44.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 392 6204.49.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 393 6204.51.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 394 6204.52.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 395 6204.53.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 396 6204.59.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 397 6204.61.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 398 6204.62.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 399 6204.63.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 400 6204.69.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 401 6205.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 402 6205.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 403 6205.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 404 6206.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 405 6206.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 406 6206.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 407 6206.40.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 408 6206.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 409 6207.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 410 6207.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 411 6207.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 412 6207.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 413 6207.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 414 6207.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 415 6207.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 416 6208.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 417 6208.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 418 6208.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 419 6208.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 420 6208.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 421 6208.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 422 6208.92.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 423 6208.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 424 6209.20.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 425 6209.30.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 426 6209.90.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 427 6210.10.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 428 6210.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 429 6210.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 430 6210.40.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 431 6210.50.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 432 6211.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 433 6211.12.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 434 6211.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 435 6211.32.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 436 6211.33.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 437 6211.39.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 438 6211.42.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 439 6211.43.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 440 6211.49.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 441 6212.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 442 6212.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 443 6212.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 444 6212.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 445 6217.90.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 446 6302.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 447 6302.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 448 6302.22.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 449 6302.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 450 6302.31.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 451 6302.32.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 452 6302.39.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 453 6302.60.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 454 6302.91.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 455 6303.12.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 456 6303.19.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 457 6303.91.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 458 6303.92.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 459 6303.99.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 460 6401.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 461 6401.92.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 462 6401.99.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 463 6401.99.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 464 6402.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 465 6402.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 466 6402.91.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 467 6402.99.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 468 6403.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 469 6403.40.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 470 6403.51.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 471 6403.59.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 472 6403.91.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 473 6403.99.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 474 6404.11.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 475 6404.19.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 476 6404.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 477 6405.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 478 6405.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 479 6405.90.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 480 6806.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 481 6812.80.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 482 6812.99.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 483 6813.20.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 484 6813.81.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 485 6813.89.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 486 7007.11.11 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 487 7007.21.11 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 488 7009.10.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 489 7014.00.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 490 7208.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 491 7209.15.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 492 7209.16.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 493 7209.17.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 494 7209.18.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 495 7209.25.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 496 7209.26.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 497 7209.27.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 498 7209.28.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 499 7209.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 500 7210.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 501 7210.41.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 502 7210.49.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 503 7210.50.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 504 7210.61.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 505 7210.69.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 506 7210.70.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 507 7210.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 508 7211.23.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 509 7211.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 510 7211.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 511 7212.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 512 7212.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 513 7212.40.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 514 7212.50.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 515 7212.60.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 516 7305.11.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 517 7305.12.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 518 7305.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 519 7305.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 520 7305.31.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 521 7305.39.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 522 7305.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 523 7306.11.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 524 7306.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 525 7306.21.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 526 7306.29.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 527 7306.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 528 7306.40.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 529 7306.50.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 530 7306.61.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 531 7306.69.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 532 7306.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 533 7320.10.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 534 7320.20.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 535 7320.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 536 7322.11.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 537 7326.19.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 538 8301.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 539 8301.60.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 540 8301.70.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 541 8302.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 542 8302.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 543 8310.00.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 544 8407.33.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 545 8407.34.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 546 8407.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 547 8408.20.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 548 8408.20.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 549 8409.99.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 550 8413.30.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 551 8414.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 552 8414.59.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 553 8415.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 554 8419.50.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 555 8421.23.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 556 8421.31.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 557 8424.89.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 558 8424.90.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 559 8481.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 560 8481.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 561 8481.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 562 8481.40.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 563 8482.10.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 564 8482.20.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 565 8482.40.11 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 566 8482.91.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 567 8482.99.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 568 8483.10.91 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 569 8483.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 570 8483.30.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 571 8483.40.11 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 572 8483.40.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 573 8483.50.11 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 574 8483.50.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 575 8483.60.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 576 8483.90.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 577 8484.10.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 578 8484.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 579 8501.10.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 580 8503.00.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 581 8507.10.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 582 8507.10.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 583 8507.20.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 584 8507.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 585 8511.10.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 586 8511.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 587 8511.40.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 588 8511.50.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 589 8511.80.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 590 8511.90.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 591 8512.20.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 592 8512.30.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 593 8512.40.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 594 8512.90.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 595 8516.29.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 596 8519.81.20 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 597 8519.89.30 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 598 8527.29.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 599 8531.10.91 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 600 8536.50.93 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 601 8536.70.11 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 602 8536.70.21 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 603 8538.90.11 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 604 8538.90.13 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 605 8539.10.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 606 8544.30.00 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 607 8702.10.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 608 8702.10.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 609 8702.90.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 610 8702.90.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 611 8703.21.11 3.3%, and $8,000 each From 1 January 2015: 1.7%, and $4,000 each From 1 January 2016: Free 612 8703.22.11 3.3%, and $8,000 each From 1 January 2015: 1.7%, and $4,000 each From 1 January 2016: Free 613 8703.23.11 3.3%, and $8,000 each From 1 January 2015: 1.7%, and $4,000 each From 1 January 2016: Free 614 8703.23.20 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 615 8703.24.11 3.3%, and $8,000 each From 1 January 2015: 1.7%, and $4,000 each From 1 January 2016: Free 616 8703.24.19 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 617 8703.24.20 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 618 8703.31.11 3.3%, and $8,000 each From 1 January 2015: 1.7%, and $4,000 each From 1 January 2016: Free 619 8703.32.11 3.3%, and $8,000 each From 1 January 2015: 1.7%, and $4,000 each From 1 January 2016: Free 620 8703.32.19 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 621 8703.33.11 3.3%, and $8,000 each From 1 January 2015: 1.7%, and $4,000 each From 1 January 2016: Free 622 8703.33.19 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 623 8703.33.20 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 624 8703.90.11 3.3%, and $8,000 each From 1 January 2015: 1.7%, and $4,000 each From 1 January 2016: Free 625 8704.31.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 626 8706.00.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 627 8706.00.91 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 628 8706.00.99 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 629 8707.10.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 630 8707.10.91 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 631 8707.10.99 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 632 8707.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 633 8707.90.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 634 8708.10.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 635 8708.10.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 636 8708.21.10 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 637 8708.21.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 638 8708.29.91 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 639 8708.29.99 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 640 8708.30.12 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 641 8708.30.19 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 642 8708.30.93 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 643 8708.30.99 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 644 8708.40.42 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 645 8708.40.43 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 646 8708.40.49 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 647 8708.40.52 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 648 8708.40.59 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 649 8708.50.42 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 650 8708.50.43 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 651 8708.50.49 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 652 8708.50.52 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 653 8708.50.59 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 654 8708.50.62 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 655 8708.50.69 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 656 8708.70.91 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 657 8708.70.99 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 658 8708.80.42 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 659 8708.80.49 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 660 8708.80.92 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 661 8708.80.99 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 662 8708.91.33 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 663 8708.91.39 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 664 8708.91.42 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 665 8708.91.49 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 666 8708.92.42 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 667 8708.92.49 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 668 8708.92.52 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 669 8708.92.59 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 670 8708.93.30 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 671 8708.93.91 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 672 8708.93.99 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 673 8708.94.42 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 674 8708.94.49 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 675 8708.94.52 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 676 8708.94.59 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 677 8708.95.20 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 678 8708.95.90 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 679 8708.99.30 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 680 8708.99.91 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 681 8708.99.99 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 682 9021.10.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 683 9026.10.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 684 9026.20.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 685 9026.80.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 686 9029.10.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 687 9029.20.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 688 9029.90.10 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 689 9032.89.11 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 690 9032.90.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 691 9401.20.00 3.3% From 1 January 2015: 1.7% From 1 January 2016: Free 692 9401.90.20 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 693 9613.80.90 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 694 9619.00.30 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 695 9619.00.41 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 696 9619.00.49 4% From 1 January 2015: 3% From 1 January 2016: 2% From 1 January 2017: 1% From 1 January 2018: Free 27 User's guide Omit "and the rate of duty for Malaysian originating goods is determined under Schedule 9", substitute ", the rate of duty for Malaysian originating goods is determined under Schedule 9 and the rate of duty for Korean originating goods is determined under Schedule 10". 28 User's guide Omit "or 9", substitute ", 9 or 10". 29 User's guide Omit "and 9", substitute ", 9 and 10". 30 User's guide Omit "9 Schedules", substitute "10 Schedules". 31 At the end of the User's guide Add: Schedule 10 sets out the rate of duty for Korean originating goods. 32 Application provision The amendments made by items 1 to 16 and 19 to 26 apply in relation to: (a) goods imported into Australia on or after the commencement of those items; and (b) goods imported into Australia before the commencement of those items, where the time for working out the rate of import duty on the goods had not occurred before the commencement of those items. [Minister's second reading speech made in— House of Representatives on 4 September 2014 Senate on 30 September 2014] (187/14)