Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act (S.C. 2026, c. 8)
Full Document:
Assented to 2026-05-06
Table of Contents
Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act
S.C. 2026, c. 8
Assented to 2026-05-06
An Act to implement the Comprehensive Economic Partnership Agreement between Canada and Indonesia
RECOMMENDATION
Her Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement the Comprehensive Economic Partnership Agreement between Canada and Indonesia”.
SUMMARY
This enactment implements the Comprehensive Economic Partnership Agreement between Canada and Indonesia, done at Ottawa on September 24, 2025. Among other things, it
(a) approves the Agreement;
(b) provides that no recourse may be taken on the basis of certain provisions of the enactment or any order made under those provisions, or on the basis of the provisions of the Agreement, without the consent of the Attorney General of Canada;
(c) provides for payment by Canada of its share of the expenditures associated with the operation of the institutional and administrative aspects of the Agreement;
(d) gives the Governor in Council the power to make orders in accordance with the Agreement;
(e) requires the Minister for International Trade to ensure that Canadian companies comply with the principles and guidelines referred to in Article 22.15 of the Agreement; and
(f) requires a comprehensive review of the operation and effect of the Act and of the Agreement every three years.
It also makes related amendments to certain Acts to bring them into conformity with Canada’s obligations under the Agreement.
His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
Marginal note:Short title
1 This Act may be cited as the Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act.
Interpretation
Marginal note:Definitions
2 The following definitions apply in this Act.
- Agreement
Agreement means the Comprehensive Economic Partnership Agreement between Canada and Indonesia, done at Ottawa on September 24, 2025. (Accord)
- Committee
Committee means the Joint Committee established under Article 23.1 of the Agreement. (Comité)
- federal law
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. (texte législatif fédéral)
- Minister
Minister means the Minister for International Trade. (ministre)
Marginal note:Interpretation consistent with Agreement
3 For greater certainty, this Act and any federal law that implements a provision of the Agreement or that allows the Government of Canada to meet an obligation under the Agreement is to be interpreted in a manner consistent with the Agreement.
Marginal note:Non-application of Act and Agreement to water
4 For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state.
Marginal note:Construction
5 For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation that implements any provision of the Agreement or that allows the Government of Canada to meet an obligation under the Agreement.
His Majesty
Marginal note:Binding on His Majesty
6 This Act is binding on His Majesty in right of Canada.
Purpose
Marginal note:Purpose
7 The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to
(a) establish a free trade area in accordance with the Agreement;
(b) promote, through the expansion of reciprocal trade, the harmonious development of economic relations between Canada and Indonesia in order to create opportunities for economic growth;
(c) provide for a predictable framework for business planning and investment;
(d) promote fair competition in trade between Canada and Indonesia;
(e) substantially increase investment opportunities in Canada and Indonesia, while preserving the right of each party to the Agreement to regulate to achieve legitimate policy goals;
(f) reduce or eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of trade;
(g) seek to ensure that the benefits and opportunities created by the Agreement are widely shared;
(h) support the growth and development of micro, small and medium-sized enterprises by enhancing their ability to participate in and benefit from the opportunities created by the Agreement;
(i) promote environmental protection, including through effective enforcement of environmental laws, mutually supportive trade and environmental policies and practices, and strengthened environmental cooperation between Canada and Indonesia;
(j) promote the protection and enforcement of labour rights and the improvement of working conditions;
(k) encourage enterprises operating within Canada or Indonesia or subject to their jurisdiction to respect internationally recognized corporate social responsibility and responsible business conduct standards and principles;
(l) promote sustainable development;
(m) promote transparency, good governance and the rule of law, while strengthening commitments to combat bribery and corruption in trade and investment;
(n) recognize the importance of increased engagement by Indigenous Peoples in trade and investment and facilitate such engagement; and
(o) recognize the right of the parties to the Agreement to adopt or maintain measures with respect to cultural industries in accordance with the rights and obligations provided for in the Agreement.
Causes of Action
Marginal note:Causes of action
8 (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 11 to 14 or an order made under section 15.
Marginal note:Causes of action under Agreement
(2) Subject to Articles 10.24 and 13.22 to 13.43 of the Agreement, no person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement.
Approval
Marginal note:Agreement approved
9 The Agreement is approved.
Administrative and Institutional Provisions
Marginal note:Canadian representative on Committee
10 The Minister is the principal representative of Canada on the Committee.
Marginal note:Payment of expenditures
11 The Government of Canada is to pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Committee.
Marginal note:Powers of Minister
12 (1) The Minister may
(a) subject to subsections (2) to (4), appoint representatives of Canada to any panel, committee, subcommittee, working group, expert group or other subsidiary body referred to in Chapter 23 or 24 of the Agreement;
(b) appoint a panellist in accordance with Article 24.8 of the Agreement; and
(c) propose candidates to serve as the chair of a panel, or select the chair, in accordance with that Agreement.
Marginal note:Power of Minister of the Environment
(2) The Minister of the Environment may, with the concurrence of the Minister, appoint representatives of Canada to the Environment Sub-Committee established under Article 17.21 of the Agreement.
Marginal note:Power of Minister of Labour
(3) The Minister of Labour may, with the concurrence of the Minister, appoint representatives of Canada to the Labour Council established under Article 17.32 of the Agreement.
Marginal note:Power of Minister — Article 17.47 of Agreement
(4) The Minister may, with the concurrence of the Minister of the Environment and the Minister of Labour, appoint representatives of Canada to the Committee on Trade and Sustainable Development established under Article 17.47 of the Agreement.
Marginal note:Delegation
(5) The Minister may delegate the Minister’s powers, duties or functions under any of subsections (1) to (4) to any officer of the Department of Foreign Affairs, Trade and Development.
Marginal note:Administrative support
13 The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 24 of the Agreement and to provide administrative assistance to panels referred to in that Chapter.
Marginal note:Payment of costs
14 The Government of Canada is to pay the costs of or its appropriate share of the costs of
(a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups, expert groups and other subsidiary bodies, to independent experts and to the assistants of panel members; and
(b) the general expenses incurred by panels, committees, subcommittees, working groups, expert groups and other subsidiary bodies.
Orders
Marginal note:Orders — Article 24.13 of Agreement
15 (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 24.13 of the Agreement, by order, do any of the following:
(a) suspend rights or privileges granted by Canada under the Agreement or any federal law to Indonesia, in respect of goods of Indonesia, to service suppliers or investors of Indonesia, or in respect of investments of investors of Indonesia;
(b) modify or suspend the application of any federal law in respect of Indonesia, goods of Indonesia, service suppliers or investors of Indonesia or investments of investors of Indonesia;
(c) extend the application of any federal law to Indonesia, goods of Indonesia, service suppliers or investors of Indonesia or investments of investors of Indonesia;
(d) take any other measure that the Governor in Council considers necessary.
Marginal note:Period of order
(2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
Compliance with Principles and Guidelines — Canadian Companies
Marginal note:Principles and guidelines
15.1 (1) The Minister must ensure that Canadian companies operating in Indonesia comply with the principles and guidelines referred to in Article 22.15 of the Agreement.
Marginal note:Complaints process
(2) The Minister must establish a process for receiving and responding to complaints of non-compliance with those principles and guidelines.
Marginal note:Annual report
(3) On or before January 1 of each year starting in 2027, the Minister must prepare a report that summarizes the activities carried out in relation to the Minister’s obligations under this section.
Marginal note:Tabling of report
(4) The Minister must cause a copy of the report to be tabled in each House of Parliament on any of the first 30 days on which that House is sitting after the report is completed.
Review and Report
Marginal note:Review by committee
15.2 (1) Within three years after the day on which this section comes into force, and every three years after that, a comprehensive review of the operation of this Act and of the Agreement, and of their effect, must be undertaken by a committee of the House of Commons that is designated or established by the House for that purpose.
Marginal note:Report on review
(2) The committee must, within six months after the completion of the review, submit to the House of Commons a report setting out its findings and recommendations.
Related Amendments
R.S., c. F-11Financial Administration Act
16 Schedule VII to the Financial Administration Act is amended by adding the following in alphabetical order:
- Comprehensive Economic Partnership Agreement between Canada and Indonesia, done at Ottawa on September 24, 2025.
R.S., c. 28 (1st Supp.)Investment Canada Act
17 The schedule to the Investment Canada Act is amended by adding, at the end of column 1, a reference to “Agreement within the meaning of section 2 of the Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act” and a corresponding reference to “Article 1.5” in column 2.
R.S., c. 1 (2nd Supp.)Customs Act
18 Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:
- CICEPA
CICEPA has the same meaning as Agreement in section 2 of the Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act. (APÉGCI)
- Indonesia
Indonesia has the same meaning as in subsection 2(1) of the Customs Tariff. (Indonésie)
19 Subsection 35.1(3.1) of the Act is replaced by the following:
Marginal note:Certificate of origin completed by importer
(3.1) If an importer of goods for which preferential tariff treatment under the CPTPP, CUSMA or CICEPA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, CUSMA or CICEPA, the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.
20 (1) Subsection 97.1(1.1) of the Act is replaced by the following:
Marginal note:Certificate of Origin — CPTPP, CUSMA or CICEPA
(1.1) If an exporter or producer of goods that are exported to a CPTPP country, a CUSMA country or Indonesia and for which preferential tariff treatment under the CPTPP, CUSMA or CICEPA will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP, CUSMA or CICEPA, the exporter or producer shall do so in writing, in the prescribed form with the prescribed information, and
(a) in the case of an exporter, on the basis of supporting information that the exporter has or by relying on supporting information that the producer has; and
(b) in the case of a producer, on the basis of supporting information that the producer has.
(2) Subsection 97.1(3) of the English version of the Act is replaced by the following:
Marginal note:Notification of correct information
(3) A person who has completed and signed a certificate in accordance with subsection (1) or (1.1) and who has reason to believe that it contains incorrect information shall immediately notify each person and each country or authority to whom the certificate was given of the correct information.
21 Part 1 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Indonesia” in column 1, a corresponding reference to “CICEPA” in column 2 and a corresponding reference to “Indonesia Tariff rates of customs duty under the Customs Tariff” in column 3.
22 Part 2 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CICEPA” in column 1 and a corresponding reference to “paragraph 4 of Article 3.25” in column 2.
23 Part 3 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Indonesia” in column 1 and a corresponding reference to “subparagraphs 1(a), (c) and (d) of Article 4.8 of CICEPA” in column 2.
24 Part 4 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Indonesia” in column 1 and a corresponding reference to “CICEPA” in column 2.
25 Part 5 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CICEPA” in column 1 and a corresponding reference to “Chapters 3 and 4” in column 2.
R.S., c. 17 (2nd Supp.)Commercial Arbitration Act
26 Schedule 2 to the Commercial Arbitration Act is amended by adding, at the end of column 1, a reference to “Article 13.25” and a corresponding reference to “Comprehensive Economic Partnership Agreement between Canada and Indonesia, done at Ottawa on September 24, 2025” in column 2.
R.S., c. 47 (4th Supp.)Canadian International Trade Tribunal Act
27 (1) Section 2 of the Canadian International Trade Tribunal Act is amended by adding the following after subsection (4.5):
Marginal note:Definition of Indonesia Tariff
(4.6) In this Act, Indonesia Tariff means the rates of customs duty referred to in section 49.71 of the Customs Tariff.
(2) Subsection 2(5) of the Act is amended by adding, in alphabetical order, a reference to “Indonesia” in the list of countries.
28 The Act is amended by adding the following after section 19.0191:
Marginal note:Definition of principal cause
19.0192 (1) In this section, principal cause means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat.
Marginal note:Emergency measures — Indonesia
(2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the benefit of the Indonesia Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for an inquiry and report.
Marginal note:Terms of reference
(3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be.
Marginal note:Tabling of report
(4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the report is so submitted.
Marginal note:Notice of report
(5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette.
29 The Act is amended by adding the following after section 20.07:
Marginal note:Definition of principal cause
20.08 (1) In this section, principal cause means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat.
Marginal note:Determination in respect of goods imported from Indonesia
(2) If, in an inquiry conducted under section 20 into goods imported from Indonesia that are specified by the Governor in Council or in an inquiry conducted pursuant to a complaint under subsection 23(1) into goods so imported that are specified by the Tribunal, the Tribunal finds that the specified imported goods and goods of the same kind imported from other countries are being imported in such increased quantities and under such conditions as to be a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, the Tribunal shall determine whether the specified imported goods are a principal cause of the serious injury or threat of serious injury.
Marginal note:Determinations
(3) In the case of an inquiry to which subsection (2) applies, the Tribunal shall include in its report any determinations made under that subsection.
Marginal note:Inquiry under section 30.07
(4) In an inquiry under section 30.07 into goods imported from Indonesia conducted pursuant to an extension request, the Tribunal shall determine whether the goods imported from Indonesia are a principal cause of the serious injury or threat of serious injury to domestic producers of like or directly competitive goods.
30 Section 21.1 of the Act is replaced by the following:
Marginal note:Definition of complaint
21.1 In sections 23 to 30, complaint means a written complaint filed with the Tribunal under any of subsections 23(1) to (1.098) and, for the purposes of those sections, a complaint is properly documented if the Tribunal is satisfied that it contains or is accompanied by the information required by section 23.
31 Section 23 of the Act is amended by adding the following after subsection (1.097):
Marginal note:Filing of complaint — Indonesia Tariff
(1.098) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to the Indonesia Tariff, or any person or association acting on or behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods are being imported in such increased quantities, in absolute terms or relative to domestic production of like or directly competitive goods, and under such conditions as to constitute a cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods.
32 Paragraph 25(2)(c) of the Act is replaced by the following:
(c) in the case of a complaint filed under subsection 23(1.06), (1.08), (1.083), (1.09), (1.091), (1.092), (1.096) or (1.098), send to the Minister a copy of the complaint and the information examined by the Tribunal in making its determination.
33 Paragraph 26(1)(a) of the Act is amended by adding the following after subparagraph (i.97):
(i.98) in the case of a complaint filed under subsection 23(1.098), the goods that are entitled to the Indonesia Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods,
34 Subsection 27(1) of the Act is amended by adding the following after paragraph (a.97):
(a.98) in the case of a complaint filed under subsection 23(1.098), the goods that are entitled to the Indonesia Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods;
35 (1) The portion of subsection 30.03(1) of the Act before paragraph (a) is replaced by the following:
Marginal note:Notice of expiring orders
30.03 (1) The Tribunal shall cause to be published in the Canada Gazette a notice of the expiry date of any order that imposes a surtax on any goods under subsection 55(1), section 60, subsection 63(1), 74(1) or (2), 75(1), 76(1) or 77(1) of the Customs Tariff or includes any goods on the Import Control List under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, but no notice shall be published if
(2) Subsection 30.03(1) of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e):
(f) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 75(1) of the Customs Tariff is three years.
36 Subsection 30.04(1) of the Act is replaced by the following:
Marginal note:Filing of request relating to extension orders
30.04 (1) Any domestic producer of goods that are like or directly competitive with any goods that are subject to an order referred to in subsection 30.03(1), or any person or association acting on behalf of any such domestic producer, may file with the Tribunal a written request that an extension order be made under subsection 63(1), 74(7), 75(3), 76(3) or 77(3) of the Customs Tariff or subsection 5(3.2) of the Export and Import Permits Act because an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods.
1997, c. 36Customs Tariff
37 Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order:
- Canada–Indonesia Comprehensive Economic Partnership Agreement
Canada–Indonesia Comprehensive Economic Partnership Agreement has the same meaning as Agreement in section 2 of the Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act. (Accord de partenariat économique global Canada–Indonésie)
- Indonesia
Indonesia means the land territories, internal waters, archipelagic waters, territorial sea, including the seabed and subsoil thereof, and air space over such territories and waters, as well as the contiguous zone, the continental shelf and exclusive economic zone, over which Indonesia has sovereignty, sovereign rights or jurisdiction as defined in its laws, and in accordance with international law, including the United Nations Convention on the Law of the Sea, done at Montego Bay on December 10, 1982. (Indonésie)
38 Paragraph 14(2)(c) of the Act is amended by adding the following after subparagraph (xv):
(xvi) subsection 75(1);
39 Section 27 of the Act is amended by adding the following in alphabetical order:
- IDT
IDT refers to the Indonesia Tariff. (TID)
40 The Act is amended by adding the following after section 49.7:
Indonesia Tariff
Marginal note:Application of IDT
49.71 (1) Subject to section 24, goods that originate in Indonesia are entitled to the Indonesia Tariff rates of customs duty.
Marginal note:“A” final rate for IDT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IDT” in relation to goods entitled to the Indonesia Tariff, the Indonesia Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
Marginal note:“F” staging for IDT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IDT” in relation to goods entitled to the Indonesia Tariff, the Indonesia Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Marginal note:Staging for IDT
(4) If “Y1”, “Y2” or “Y3” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “IDT” in relation to goods entitled to the Indonesia Tariff, the Indonesia Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “Y1” is set out,
(i) effective on the coming into force of this subsection, to four fifths of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to three fifths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to two fifths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to the one fifth of the initial rate, and
(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to the final rate of “Free”;
(b) if “Y2” is set out,
(i) effective on the coming into force of this subsection, to nine tenths of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to eight tenths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to seven tenths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to six tenths of the initial rate,
(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to five tenths of the initial rate,
(vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to four tenths of the initial rate,
(vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to three tenths of the initial rate,
(viii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to two tenths of the initial rate,
(ix) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to one tenth of the initial rate, and
(x) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to the final rate of “Free”; and
(c) if “Y3” is set out,
(i) effective on the coming into force of this subsection, to fourteen fifteenths of the initial rate,
(ii) effective on January 1 of the year that is one year after the year of the coming into force of this subsection, to thirteen fifteenths of the initial rate,
(iii) effective on January 1 of the year that is two years after the year of the coming into force of this subsection, to twelve fifteenths of the initial rate,
(iv) effective on January 1 of the year that is three years after the year of the coming into force of this subsection, to eleven fifteenths of the initial rate,
(v) effective on January 1 of the year that is four years after the year of the coming into force of this subsection, to ten fifteenths of the initial rate,
(vi) effective on January 1 of the year that is five years after the year of the coming into force of this subsection, to nine fifteenths of the initial rate,
(vii) effective on January 1 of the year that is six years after the year of the coming into force of this subsection, to eight fifteenths of the initial rate,
(viii) effective on January 1 of the year that is seven years after the year of the coming into force of this subsection, to seven fifteenths of the initial rate,
(ix) effective on January 1 of the year that is eight years after the year of the coming into force of this subsection, to six fifteenths of the initial rate,
(x) effective on January 1 of the year that is nine years after the year of the coming into force of this subsection, to five fifteenths of the initial rate,
(xi) effective on January 1 of the year that is 10 years after the year of the coming into force of this subsection, to four fifteenths of the initial rate,
(xii) effective on January 1 of the year that is 11 years after the year of the coming into force of this subsection, to three fifteenths of the initial rate,
(xiii) effective on January 1 of the year that is 12 years after the year of the coming into force of this subsection, to two fifteenths of the initial rate,
(xiv) effective on January 1 of the year that is 13 years after the year of the coming into force of this subsection, to one fifteenth of the initial rate, and
(xv) effective on January 1 of the year that is 14 years after the year of the coming into force of this subsection, to the final rate of “Free”.
Marginal note:Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Marginal note:Rounding of amounts — fraction other than 0.5
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Marginal note:Elimination of rates of less than two per cent
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
41 The Act is amended by adding the following after section 74:
Bilateral Emergency Measures — Indonesia
Marginal note:Order by Governor in Council
75 (1) Subject to subsections (2) to (5), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0192(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.098) of that Act, that goods that are entitled to the Indonesia Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms or relative to the domestic production of like or directly competitive goods, and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.71; and
(b) make those goods subject to a temporary duty, in addition to any other duty specified in this Act or in any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Indonesia Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.
Marginal note:Terms and conditions
(2) An order under subsection (1)
(a) is not to be made more than once in respect of goods of any particular kind;
(b) remains in effect only for the period, not exceeding two years, that is specified in the order;
(c) may be made during the period beginning on the day on which this subsection comes into force and ending
(i) if the order is in respect of goods for which the Indonesia Tariff rate of customs duty is reduced to the final rate of “Free” over a period of less than 10 years, on the day that is 10 years after the day on which this subsection comes into force, and
(ii) if the order is in respect of goods for which the Indonesia Tariff rate of customs duty is reduced to the final rate of “Free” over a period of 10 years or more, on the day after the expiry of the tariff staging period in respect of those goods.
Marginal note:Extension of order
(3) The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1), if it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act that the order continues to be necessary to prevent or remedy serious injury to, and to facilitate the adjustment of, domestic producers of like or directly competitive goods. The total period of the order is not to exceed three years.
Marginal note:Rate of duty when order ceases to have effect
(4) If an order made under subsection (1) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.71.
Marginal note:Definition of principal cause
(5) In this section, principal cause means, in respect of a serious injury or threat of serious injury, an important cause that is not less important than any other cause of the serious injury or threat.
42 Section 79 of the Act is amended by adding the following after paragraph (o):
(p) subsection 75(1).
43 The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by adding, in the column “Tariff Treatment / Other”, a reference to “IDT” opposite the reference to “Indonesia”.
44 The List of Tariff Provisions set out in the schedule to the Act is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “IDT:”;
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “IDT:”;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “IDT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “IDT”, for all tariff items except those tariff items set out in Schedules 1 and 2 to this Act;
(d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “IDT” for those tariff items set out in Schedule 1 to this Act; and
(e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “IDT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
Coming into Force
Marginal note:Order in council
45 This Act comes into force on a day to be fixed by order of the Governor in Council.
SCHEDULE 1(Paragraphs 44(c) and (d))
| 0105.11.21 | 1514.91.00 | 2208.90.98 | 6403.99.91 |
| 0105.11.22 | 1514.99.00 | 2208.90.99 | 6403.99.99 |
| 0105.12.90 | 1515.11.00 | 2302.30.20 | 6404.11.11 |
| 0105.94.10 | 1515.19.90 | 2302.40.12 | 6404.11.19 |
| 0105.94.91 | 1515.21.00 | 2309.90.31 | 6404.11.91 |
| 0105.94.92 | 1515.29.00 | 2309.90.32 | 6404.19.30 |
| 0105.99.11 | 1515.50.10 | 2309.90.33 | 6404.19.90 |
| 0105.99.12 | 1515.50.90 | 2309.90.35 | 6405.10.90 |
| 0105.99.90 | 1517.10.10 | 2309.90.99 | 6405.20.20 |
| 0207.11.10 | 1517.10.20 | 3502.11.10 | 6405.20.90 |
| 0207.11.91 | 1517.90.21 | 3502.11.20 | 6405.90.00 |
| 0207.11.92 | 1517.90.22 | 3502.19.10 | 6406.10.91 |
| 0207.12.10 | 1517.90.91 | 3502.19.20 | 6406.90.30 |
| 0207.12.91 | 1517.90.99 | 3502.20.00 | 6406.90.90 |
| 0207.12.92 | 1601.00.11 | 3504.00.12 | 7508.90.90 |
| 0207.13.10 | 1601.00.19 | 4011.90.90 | 7610.10.00 |
| 0207.13.91 | 1601.00.21 | 4012.20.20 | 7610.90.90 |
| 0207.13.92 | 1601.00.22 | 4012.20.90 | 7612.10.00 |
| 0207.13.93 | 1601.00.31 | 4012.90.90 | 7612.90.10 |
| 0207.14.10 | 1601.00.32 | 4013.10.00 | 7612.90.99 |
| 0207.14.22 | 1602.10.10 | 4013.90.90 | 7615.10.00 |
| 0207.14.91 | 1602.20.22 | 4201.00.10 | 7615.20.00 |
| 0207.14.92 | 1602.20.32 | 4202.11.00 | 7616.91.00 |
| 0207.14.93 | 1602.31.11 | 4202.19.00 | 7616.99.90 |
| 0207.24.11 | 1602.31.12 | 4202.39.00 | 8302.30.90 |
| 0207.24.12 | 1602.31.13 | 4203.10.00 | 8507.60.90 |
| 0207.24.91 | 1602.31.14 | 4203.29.90 | 8512.30.90 |
| 0207.24.92 | 1602.31.91 | 4203.30.00 | 8539.10.10 |
| 0207.25.11 | 1602.31.92 | 4203.40.00 | 8539.10.90 |
| 0207.25.12 | 1602.31.93 | 4206.00.90 | 8701.10.90 |
| 0207.25.91 | 1602.31.94 | 4302.30.90 | 8701.21.00 |
| 0207.25.92 | 1602.31.95 | 4303.10.10 | 8701.22.00 |
| 0207.26.10 | 1602.32.11 | 4303.10.20 | 8701.23.00 |
| 0207.26.20 | 1602.32.12 | 4303.10.90 | 8701.24.00 |
| 0207.26.30 | 1602.32.13 | 4303.90.00 | 8701.29.00 |
| 0207.27.12 | 1602.32.14 | 4304.00.00 | 8701.95.10 |
| 0207.27.91 | 1602.32.91 | 5204.20.00 | 8702.10.10 |
| 0207.27.92 | 1602.32.93 | 5207.10.00 | 8702.10.20 |
| 0207.27.93 | 1602.32.94 | 5406.00.10 | 8702.20.10 |
| 0209.90.10 | 1602.32.95 | 5511.10.00 | 8702.20.20 |
| 0209.90.20 | 1602.39.10 | 5511.20.00 | 8702.30.10 |
| 0209.90.30 | 1602.50.10 | 5601.21.30 | 8702.30.20 |
| 0209.90.40 | 1602.50.91 | 5601.22.50 | 8702.40.10 |
| 0209.90.90 | 1701.12.90 | 5607.29.20 | 8702.40.20 |
| 0210.99.11 | 1701.13.90 | 5607.29.90 | 8702.90.10 |
| 0210.99.12 | 1701.91.90 | 5607.49.20 | 8702.90.20 |
| 0210.99.13 | 1701.99.90 | 5607.49.90 | 8703.10.90 |
| 0210.99.14 | 1702.30.90 | 5607.50.20 | 8703.21.10 |
| 0210.99.15 | 1702.40.00 | 5607.50.90 | 8703.21.90 |
| 0210.99.16 | 1702.60.00 | 5607.90.20 | 8703.22.00 |
| 0210.99.19 | 1806.20.21 | 5607.90.90 | 8703.23.00 |
| 0401.10.10 | 1806.20.22 | 5608.11.90 | 8703.24.00 |
| 0401.10.20 | 1806.90.11 | 5608.19.90 | 8703.31.00 |
| 0401.20.10 | 1806.90.12 | 5608.90.90 | 8703.32.00 |
| 0401.20.20 | 1901.10.20 | 5701.10.10 | 8703.33.00 |
| 0401.40.10 | 1901.20.11 | 5701.10.90 | 8703.40.10 |
| 0401.40.20 | 1901.20.12 | 5701.90.10 | 8703.40.90 |
| 0401.50.10 | 1901.20.13 | 5701.90.90 | 8703.50.00 |
| 0401.50.20 | 1901.20.14 | 5702.10.00 | 8703.60.10 |
| 0402.10.10 | 1901.20.15 | 5702.31.00 | 8703.60.90 |
| 0402.10.20 | 1901.20.19 | 5702.32.00 | 8703.70.00 |
| 0402.21.11 | 1901.20.21 | 5702.39.00 | 8703.80.00 |
| 0402.21.12 | 1901.20.22 | 5702.41.00 | 8703.90.00 |
| 0402.21.21 | 1901.20.23 | 5702.42.00 | 8704.21.90 |
| 0402.21.22 | 1901.20.24 | 5702.49.00 | 8704.22.00 |
| 0402.29.11 | 1901.20.29 | 5702.50.10 | 8704.23.00 |
| 0402.29.12 | 1901.90.31 | 5702.50.90 | 8704.31.00 |
| 0402.29.21 | 1901.90.32 | 5702.91.00 | 8704.32.00 |
| 0402.29.22 | 1901.90.33 | 5702.92.00 | 8704.41.90 |
| 0402.91.10 | 1901.90.34 | 5702.99.10 | 8704.42.00 |
| 0402.91.20 | 1901.90.51 | 5702.99.90 | 8704.43.00 |
| 0402.99.10 | 1901.90.52 | 5703.10.10 | 8704.51.00 |
| 0402.99.20 | 1901.90.53 | 5703.10.90 | 8704.52.00 |
| 0403.20.21 | 1901.90.54 | 5703.21.00 | 8704.60.00 |
| 0403.20.29 | 1902.11.10 | 5703.29.10 | 8704.90.00 |
| 0403.20.31 | 1902.11.21 | 5703.29.90 | 8705.30.00 |
| 0403.20.39 | 1902.11.29 | 5703.31.00 | 8705.90.10 |
| 0403.90.11 | 1902.19.23 | 5703.39.10 | 8706.00.20 |
| 0403.90.12 | 1902.19.91 | 5703.39.90 | 8706.00.90 |
| 0403.90.91 | 1902.19.92 | 5703.90.10 | 8707.10.00 |
| 0403.90.92 | 1902.19.93 | 5703.90.90 | 8707.90.90 |
| 0404.10.10 | 1902.30.20 | 5704.10.00 | 8708.10.10 |
| 0404.10.21 | 1902.30.31 | 5704.20.00 | 8708.10.29 |
| 0404.10.22 | 1902.30.39 | 5704.90.00 | 8708.21.00 |
| 0404.10.90 | 1904.10.10 | 5705.00.00 | 8708.29.19 |
| 0404.90.10 | 1904.10.21 | 5805.00.90 | 8708.29.60 |
| 0404.90.20 | 1904.10.29 | 5901.90.10 | 8708.29.92 |
| 0405.10.10 | 1904.10.30 | 5904.10.00 | 8708.30.19 |
| 0405.10.20 | 1904.10.41 | 5904.90.10 | 8708.30.99 |
| 0405.20.10 | 1904.10.49 | 5904.90.90 | 8708.40.99 |
| 0405.20.20 | 1904.10.90 | 5905.00.10 | 8708.50.39 |
| 0405.90.10 | 1904.20.10 | 5905.00.90 | 8708.50.99 |
| 0405.90.20 | 1904.20.21 | 5907.00.29 | 8708.70.19 |
| 0406.10.10 | 1904.20.29 | 5908.00.90 | 8708.70.29 |
| 0406.10.20 | 1904.20.30 | 5909.00.10 | 8708.80.19 |
| 0406.20.11 | 1904.20.41 | 6301.10.00 | 8708.80.30 |
| 0406.20.12 | 1904.20.49 | 6301.20.00 | 8708.80.99 |
| 0406.20.91 | 1904.20.50 | 6301.30.00 | 8708.92.29 |
| 0406.20.92 | 1904.20.61 | 6301.40.00 | 8708.92.99 |
| 0406.30.10 | 1904.20.62 | 6301.90.00 | 8708.93.29 |
| 0406.30.20 | 1904.20.63 | 6302.10.00 | 8708.94.29 |
| 0406.40.10 | 1904.20.64 | 6302.21.00 | 8708.94.99 |
| 0406.40.20 | 1904.20.69 | 6302.22.00 | 8708.95.90 |
| 0406.90.11 | 1904.30.21 | 6302.29.00 | 8708.99.19 |
| 0406.90.12 | 1904.30.29 | 6302.31.00 | 8708.99.59 |
| 0406.90.21 | 1904.30.62 | 6302.32.00 | 8708.99.99 |
| 0406.90.22 | 1904.90.10 | 6302.39.00 | 8709.11.10 |
| 0406.90.31 | 1904.90.21 | 6302.40.00 | 8709.19.90 |
| 0406.90.32 | 1904.90.29 | 6302.51.00 | 8715.00.00 |
| 0406.90.41 | 1904.90.30 | 6302.53.00 | 8716.10.00 |
| 0406.90.42 | 1904.90.40 | 6302.59.10 | 8716.31.00 |
| 0406.90.51 | 1904.90.61 | 6302.59.90 | 8716.39.20 |
| 0406.90.52 | 1904.90.62 | 6302.60.00 | 8716.39.30 |
| 0406.90.61 | 1904.90.63 | 6302.91.00 | 8716.39.90 |
| 0406.90.62 | 1904.90.64 | 6302.93.00 | 8716.40.00 |
| 0406.90.71 | 2004.10.00 | 6302.99.10 | 8716.80.10 |
| 0406.90.72 | 2105.00.10 | 6302.99.90 | 8716.90.92 |
| 0406.90.81 | 2105.00.91 | 6303.12.00 | 8716.90.99 |
| 0406.90.82 | 2105.00.92 | 6303.19.00 | 8804.00.10 |
| 0406.90.91 | 2106.90.31 | 6304.11.00 | 8804.00.20 |
| 0406.90.92 | 2106.90.32 | 6304.19.00 | 9401.20.00 |
| 0406.90.93 | 2106.90.33 | 6304.20.00 | 9401.31.10 |
| 0406.90.94 | 2106.90.34 | 6304.91.10 | 9401.39.10 |
| 0406.90.95 | 2106.90.35 | 6304.91.90 | 9401.41.00 |
| 0406.90.96 | 2106.90.39 | 6304.92.10 | 9401.49.00 |
| 0406.90.98 | 2106.90.41 | 6304.92.90 | 9401.52.90 |
| 0406.90.99 | 2106.90.42 | 6304.93.10 | 9401.59.90 |
| 0407.11.11 | 2106.90.51 | 6304.93.90 | 9401.61.10 |
| 0407.11.12 | 2106.90.52 | 6304.99.10 | 9401.69.10 |
| 0407.11.91 | 2106.90.93 | 6304.99.90 | 9401.71.10 |
| 0407.11.92 | 2106.90.94 | 6305.10.00 | 9401.79.10 |
| 0407.21.10 | 2106.90.95 | 6305.90.00 | 9401.80.10 |
| 0407.21.20 | 2106.90.99 | 6306.12.00 | 9403.20.00 |
| 0407.90.11 | 2202.99.31 | 6306.19.00 | 9403.40.00 |
| 0407.90.12 | 2202.99.32 | 6306.22.00 | 9403.50.00 |
| 0408.11.10 | 2202.99.33 | 6306.29.00 | 9403.60.10 |
| 0408.11.20 | 2202.99.39 | 6306.30.00 | 9403.70.10 |
| 0408.19.10 | 2204.21.10 | 6306.40.00 | 9403.82.19 |
| 0408.19.20 | 2204.21.21 | 6306.90.10 | 9403.89.19 |
| 0408.91.10 | 2206.00.11 | 6306.90.90 | 9404.10.00 |
| 0408.91.20 | 2206.00.12 | 6307.20.00 | 9404.21.00 |
| 0408.99.10 | 2206.00.18 | 6307.90.30 | 9404.29.00 |
| 0408.99.20 | 2206.00.19 | 6307.90.40 | 9404.30.00 |
| 1101.00.20 | 2206.00.21 | 6307.90.50 | 9404.40.00 |
| 1102.90.12 | 2206.00.22 | 6307.90.91 | 9404.90.10 |
| 1103.11.20 | 2206.00.31 | 6308.00.00 | 9404.90.90 |
| 1103.19.12 | 2206.00.39 | 6309.00.90 | 9405.11.00 |
| 1103.20.12 | 2206.00.41 | 6401.10.11 | 9405.19.00 |
| 1103.20.22 | 2206.00.49 | 6401.10.19 | 9405.21.00 |
| 1104.19.12 | 2206.00.50 | 6401.10.20 | 9405.29.00 |
| 1104.19.22 | 2206.00.61 | 6401.92.11 | 9405.31.00 |
| 1104.29.12 | 2206.00.62 | 6401.92.12 | 9405.39.00 |
| 1104.29.22 | 2206.00.63 | 6401.92.91 | 9405.41.00 |
| 1104.30.12 | 2206.00.64 | 6401.99.11 | 9405.42.10 |
| 1107.10.12 | 2206.00.65 | 6401.99.19 | 9405.42.90 |
| 1107.10.92 | 2206.00.66 | 6401.99.20 | 9405.49.20 |
| 1107.20.12 | 2206.00.67 | 6402.19.90 | 9405.49.90 |
| 1108.11.20 | 2206.00.68 | 6402.20.11 | 9405.50.10 |
| 1108.19.12 | 2206.00.71 | 6402.20.19 | 9405.50.90 |
| 1109.00.20 | 2206.00.72 | 6402.20.20 | 9405.61.00 |
| 1507.10.00 | 2206.00.80 | 6402.91.10 | 9405.69.00 |
| 1508.10.00 | 2206.00.91 | 6402.91.90 | 9801.20.00 |
| 1508.90.00 | 2206.00.92 | 6402.99.10 | 9826.10.00 |
| 1511.10.00 | 2206.00.93 | 6402.99.90 | 9826.20.00 |
| 1512.11.00 | 2207.10.00 | 6403.19.20 | 9826.30.00 |
| 1512.19.19 | 2207.20.11 | 6403.19.90 | 9826.40.00 |
| 1512.19.29 | 2207.20.12 | 6403.20.00 | 9897.00.00 |
| 1512.21.00 | 2208.40.10 | 6403.40.00 | 9898.00.00 |
| 1512.29.00 | 2208.40.90 | 6403.51.10 | 9899.00.00 |
| 1513.11.00 | 2208.50.00 | 6403.51.90 | 9904.00.00 |
| 1513.19.90 | 2208.60.00 | 6403.59.20 | 9938.00.00 |
| 1513.21.00 | 2208.70.00 | 6403.59.91 | 9971.00.00 |
| 1513.29.90 | 2208.90.29 | 6403.59.99 | 9987.00.00 |
| 1514.11.00 | 2208.90.41 | 6403.91.00 | 9990.00.00 |
| 1514.19.00 | 2208.90.49 | 6403.99.30 | 9992.00.00 |
SCHEDULE 2(Paragraphs 44(c) and (e))
| Tariff Item | Initial Rate | Final Rate |
|---|---|---|
| 0105.13.90 | 8% | Free (Y3) |
| 0105.14.90 | 8% | Free (Y3) |
| 0201.10.20 | 26.5% | Free (Y3) |
| 0201.20.20 | 26.5% | Free (Y3) |
| 0201.30.20 | 26.5% | Free (Y3) |
| 0202.10.20 | 26.5% | Free (Y3) |
| 0202.20.20 | 26.5% | Free (Y3) |
| 0202.30.20 | 26.5% | Free (Y3) |
| 0207.41.00 | 8% | Free (Y3) |
| 0207.42.00 | 5.5% | Free (Y1) |
| 0207.45.90 | 4.5% | Free (Y1) |
| 0207.51.00 | 8% | Free (Y3) |
| 0207.52.00 | 5.5% | Free (Y1) |
| 0207.55.90 | 4.5% | Free (Y1) |
| 0207.60.11 | 8% | Free (Y3) |
| 0207.60.20 | 5.5% | Free (Y1) |
| 0207.60.99 | 4.5% | Free (Y1) |
| 0306.11.00 | 5% | Free (Y3) |
| 0306.12.10 | 4% | Free (Y1) |
| 0306.14.90 | 5% | Free (Y3) |
| 0306.15.00 | 5% | Free (Y3) |
| 0306.19.00 | 5% | Free (Y3) |
| 0306.31.00 | 5% | Free (Y3) |
| 0306.33.00 | 5% | Free (Y3) |
| 0306.34.00 | 5% | Free (Y3) |
| 0306.39.00 | 5% | Free (Y3) |
| 0306.91.00 | 5% | Free (Y3) |
| 0306.92.10 | 4% | Free (Y1) |
| 0306.93.00 | 5% | Free (Y3) |
| 0306.94.00 | 5% | Free (Y3) |
| 0306.99.00 | 5% | Free (Y3) |
| 0307.22.10 | 4% | Free (Y1) |
| 0307.29.10 | 4% | Free (Y1) |
| 0307.32.10 | 4% | Free (Y1) |
| 0307.39.10 | 4% | Free (Y1) |
| 0307.60.10 | 4% | Free (Y1) |
| 0307.83.10 | 4% | Free (Y1) |
| 0307.84.10 | 4% | Free (Y1) |
| 0307.87.10 | 4% | Free (Y1) |
| 0307.88.10 | 4% | Free (Y1) |
| 0307.92.10 | 4% | Free (Y1) |
| 0307.99.10 | 4% | Free (Y1) |
| 0308.12.10 | 4% | Free (Y1) |
| 0308.19.10 | 4% | Free (Y1) |
| 0308.22.10 | 4% | Free (Y1) |
| 0308.29.10 | 4% | Free (Y1) |
| 0308.30.10 | 4% | Free (Y1) |
| 0308.90.10 | 4% | Free (Y1) |
| 0309.90.10 | 5% | Free (Y3) |
| 0309.90.21 | 4% | Free (Y1) |
| 0309.90.91 | 4% | Free (Y1) |
| 0410.10.90 | 11% | Free (Y3) |
| 0410.90.00 | 11% | Free (Y3) |
| 0601.10.11 | 6% | Free (Y2) |
| 0601.10.29 | 6% | Free (Y2) |
| 0601.20.90 | 6% | Free (Y2) |
| 0602.40.10 | 6% | Free (Y2) |
| 0602.90.90 | 6% | Free (Y2) |
| 0603.11.00 | 10.5% | Free (Y3) |
| 0603.12.00 | 8% | Free (Y3) |
| 0603.13.10 | 16% | Free (Y3) |
| 0603.13.90 | 12.5% | Free (Y3) |
| 0603.14.00 | 8% | Free (Y3) |
| 0603.15.00 | 6% | Free (Y2) |
| 0603.19.00 | 6% | Free (Y2) |
| 0603.90.10 | 6.5% | Free (Y2) |
| 0603.90.20 | 8% | Free (Y3) |
| 0604.20.90 | 6% | Free (Y2) |
| 0604.90.90 | 8% | Free (Y3) |
| 0702.00.21 | 4.68¢/kg but not less than 12.5% | Free (Y3) |
| 0702.00.91 | 4.68¢/kg but not less than 12.5% | Free (Y3) |
| 0703.10.10 | 4.23¢/kg but not less than 9.5% | Free (Y2) |
| 0703.10.31 | 4.68¢/kg but not less than 10.5% | Free (Y3) |
| 0703.10.41 | 2.81¢/kg but not less than 12.5% | Free (Y3) |
| 0703.10.91 | 2.81¢/kg but not less than 12.5% | Free (Y3) |
| 0704.10.11 | 1.88¢/kg but not less than 4% plus 4% | Free (Y2) |
| 0704.10.31 | 4.68¢/kg but not less than 12.5% | Free (Y3) |
| 0704.20.11 | 5.62¢/kg but not less than 10.5% plus 4% | Free (Y3) |
| 0704.20.12 | 5.62¢/kg but not less than 10.5% | Free (Y3) |
| 0704.90.31 | 2.35¢/kg but not less than 12.5% | Free (Y3) |
| 0704.90.41 | 2.35¢/kg but not less than 12.5% | Free (Y3) |
| 0705.11.11 | 2.35¢/kg but not less than 12.5% plus 4% | Free (Y3) |
| 0705.11.12 | 2.35¢/kg but not less than 12.5% | Free (Y3) |
| 0705.19.11 | 2.35¢/kg but not less than 12.5% plus 4% | Free (Y3) |
| 0705.19.12 | 2.35¢/kg but not less than 12.5% | Free (Y3) |
| 0706.10.11 | 1.88¢/kg but not less than 4% plus 4% | Free (Y2) |
| 0706.10.31 | 0.94¢/kg plus 4% | Free (Y1) |
| 0706.90.21 | 1.88¢/kg but not less than 8.5% plus 4% | Free (Y3) |
| 0706.90.22 | 1.88¢/kg but not less than 8.5% | Free (Y2) |
| 0706.90.51 | 1.41¢/kg but not less than 6% | Free (Y1) |
| 0707.00.91 | 4.22¢/kg but not less than 12.5% | Free (Y3) |
| 0708.10.91 | 3.75¢/kg but not less than 8.5% | Free (Y2) |
| 0708.20.21 | 3.75¢/kg but not less than 8.5% plus 4% | Free (Y3) |
| 0708.20.22 | 3.75¢/kg but not less than 8.5% | Free (Y2) |
| 0709.20.91 | 10.31¢/kg but not less than 12.5% | Free (Y3) |
| 0709.40.11 | 3.75¢/kg but not less than 12.5% plus 4% | Free (Y3) |
| 0709.40.12 | 3.75¢/kg but not less than 12.5% | Free (Y3) |
| 0709.51.90 | 8.43¢/kg but not less than 8.5% | Free (Y3) |
| 0709.52.90 | 8.43¢/kg but not less than 8.5% | Free (Y3) |
| 0709.53.90 | 8.43¢/kg but not less than 8.5% | Free (Y3) |
| 0709.54.90 | 8.43¢/kg but not less than 8.5% | Free (Y3) |
| 0709.55.90 | 8.43¢/kg but not less than 8.5% | Free (Y3) |
| 0709.59.90 | 8.43¢/kg but not less than 8.5% | Free (Y3) |
| 0709.60.10 | 3.75¢/kg but not less than 8.5% | Free (Y2) |
| 0709.99.11 | 3.28¢/kg but not less than 8.5% | Free (Y2) |
| 0709.99.31 | 2.81¢/kg but not less than 12.5% plus 4% | Free (Y3) |
| 0709.99.32 | 2.81¢/kg but not less than 12.5% | Free (Y3) |
| 0711.40.90 | 10.5% | Free (Y3) |
| 0712.32.90 | 6% | Free (Y2) |
| 0712.33.00 | 6% | Free (Y2) |
| 0712.34.90 | 6% | Free (Y2) |
| 0712.39.19 | 6% | Free (Y2) |
| 0713.10.10 | 5.5% | Free (Y1) |
| 0806.10.99 | 6% | Free (Y2) |
| 0808.10.90 | 8.5% | Free (Y3) |
| 0808.30.91 | 2.81¢/kg but not less than 10.5% | Free (Y3) |
| 0809.10.91 | 4.68¢/kg but not less than 10.5% | Free (Y3) |
| 0809.21.11 | 5.64¢/kg but not less than 8% | Free (Y2) |
| 0809.21.90 | 6% | Free (Y2) |
| 0809.29.21 | 5.62¢/kg but not less than 8.5% | Free (Y2) |
| 0809.29.90 | 6% | Free (Y2) |
| 0809.30.21 | 5.62¢/kg but not less than 10.5% | Free (Y3) |
| 0809.30.90 | 8.5% | Free (Y3) |
| 0809.40.21 | 2.81¢/kg but not less than 10.5% | Free (Y3) |
| 0809.40.31 | 3.75¢/kg but not less than 10.5% | Free (Y3) |
| 0809.40.90 | 8.5% | Free (Y3) |
| 0810.10.91 | 5.62¢/kg but not less than 8.5% | Free (Y2) |
| 0811.10.90 | 12.5% | Free (Y3) |
| 0811.20.00 | 6% | Free (Y2) |
| 0811.90.10 | 9.37¢/kg but not less than 12.5% | Free (Y3) |
| 0811.90.20 | 10.5% | Free (Y3) |
| 0904.12.90 | 3% | Free (Y2) |
| 1001.11.20 | 49% | Free (Y3) |
| 1001.19.20 | 49% | Free (Y3) |
| 1001.91.20 | 76.5% | Free (Y3) |
| 1001.99.20 | 76.5% | Free (Y3) |
| 1003.10.12 | 94.5% | Free (Y3) |
| 1003.10.92 | 21% | Free (Y3) |
| 1003.90.12 | 94.5% | Free (Y3) |
| 1003.90.92 | 21% | Free (Y3) |
| 1108.13.00 | 10.5% | Free (Y3) |
| 1202.42.10 | 6% | Free (Y2) |
| 1209.30.10 | 5.5% | Free (Y2) |
| 1209.91.90 | 5.5% | Free (Y1) |
| 1209.99.20 | 5.5% | Free (Y1) |
| 1214.10.00 | 10% | Free (Y3) |
| 1504.10.99 | 5% | Free (Y3) |
| 1602.10.90 | 12.5% | Free (Y3) |
| 1602.39.91 | 9.5% | Free (Y3) |
| 1602.41.10 | 9.5% | Free (Y3) |
| 1602.42.10 | 9.5% | Free (Y3) |
| 1602.49.10 | 12.5% | Free (Y3) |
| 1602.90.10 | 11% | Free (Y3) |
| 1602.90.91 | 12.5% | Free (Y3) |
| 1604.13.90 | 9% | Free (Y3) |
| 1604.14.10 | 4.5% | Free (Y1) |
| 1604.14.90 | 7% | Free (Y2) |
| 1604.15.00 | 8% | Free (Y3) |
| 1604.16.90 | 9% | Free (Y3) |
| 1604.17.00 | 7% | Free (Y2) |
| 1604.18.00 | 7% | Free (Y2) |
| 1604.19.10 | 7% | Free (Y2) |
| 1604.19.90 | 7% | Free (Y2) |
| 1604.20.10 | 11% | Free (Y3) |
| 1604.20.20 | 7% | Free (Y2) |
| 1604.20.90 | 7% | Free (Y2) |
| 1605.10.00 | 5% | Free (Y1) |
| 1605.30.90 | 4% | Free (Y1) |
| 1605.52.00 | 4% | Free (Y1) |
| 1605.53.00 | 4% | Free (Y1) |
| 1605.56.00 | 6.5% | Free (Y1) |
| 1605.57.00 | 4% | Free (Y1) |
| 1605.58.00 | 4% | Free (Y1) |
| 1605.59.10 | 4% | Free (Y1) |
| 1605.59.90 | 4% | Free (Y1) |
| 1605.61.00 | 4% | Free (Y1) |
| 1605.62.00 | 4% | Free (Y1) |
| 1605.63.00 | 4% | Free (Y1) |
| 1702.11.00 | 6% | Free (Y2) |
| 1702.90.11 | $11.99/tonne | Free (Y2) |
| 1702.90.12 | $13.05/tonne | Free (Y2) |
| 1702.90.13 | $13.26/tonne | Free (Y2) |
| 1702.90.14 | $13.47/tonne | Free (Y2) |
| 1702.90.15 | $13.69/tonne | Free (Y2) |
| 1702.90.16 | $13.90/tonne | Free (Y2) |
| 1702.90.17 | $14.11/tonne | Free (Y2) |
| 1702.90.18 | $15.17/tonne | Free (Y2) |
| 1702.90.29 | 2.12¢/kg | Free (Y2) |
| 1702.90.40 | 6% | Free (Y2) |
| 1702.90.50 | 8.5% | Free (Y3) |
| 1702.90.69 | $26.67/tonne | Free (Y3) |
| 1702.90.89 | $4.52/tonne | Free (Y3) |
| 1702.90.90 | 11% | Free (Y3) |
| 1703.10.10 | 12.5% | Free (Y3) |
| 1703.90.10 | 12.5% | Free (Y3) |
| 1901.10.90 | 9.5% | Free (Y2) |
| 1901.90.12 | 19.78¢/kg plus 17% | Free (Y2) |
| 1902.11.90 | 6% | Free (Y2) |
| 1902.19.99 | 6% | Free (Y2) |
| 1902.20.00 | 11% | Free (Y3) |
| 1902.30.40 | 6% | Free (Y2) |
| 1902.30.50 | 11% | Free (Y3) |
| 1902.40.10 | 5.5% | Free (Y1) |
| 1904.30.10 | 4% | Free (Y1) |
| 1904.30.50 | 6% | Free (Y1) |
| 1904.30.61 | 3% | Free (Y1) |
| 1904.30.69 | 4.5% | Free (Y1) |
| 1904.90.50 | 6% | Free (Y1) |
| 1904.90.69 | 4.5% | Free (Y1) |
| 2001.10.00 | 8% | Free (Y2) |
| 2001.90.10 | 8% | Free (Y2) |
| 2002.10.00 | 11.5% | Free (Y2) |
| 2002.90.00 | 11.5% | Free (Y2) |
| 2003.10.00 | 17% | Free (Y1) |
| 2003.90.90 | 17% | Free (Y2) |
| 2005.10.00 | 8% | Free (Y2) |
| 2005.20.00 | 6% | Free (Y1) |
| 2005.40.00 | 8% | Free (Y2) |
| 2005.51.90 | 8% | Free (Y2) |
| 2005.59.00 | 8% | Free (Y1) |
| 2005.60.00 | 14% | Free (Y2) |
| 2005.70.90 | 8% | Free (Y2) |
| 2005.80.00 | 10.5% | Free (Y2) |
| 2005.99.11 | 14.5% | Free (Y2) |
| 2005.99.19 | 8% | Free (Y2) |
| 2005.99.90 | 8% | Free (Y1) |
| 2007.91.00 | 8.5% | Free (Y2) |
| 2007.99.10 | 12.5% | Free (Y2) |
| 2007.99.90 | 8.5% | Free (Y2) |
| 2008.11.90 | 6% | Free (Y1) |
| 2008.19.90 | 6% | Free (Y1) |
| 2008.40.10 | 6% | Free (Y1) |
| 2008.40.20 | 9.5% | Free (Y2) |
| 2008.40.90 | 9.5% | Free (Y2) |
| 2008.50.10 | 6% | Free (Y1) |
| 2008.50.90 | 9.5% | Free (Y2) |
| 2008.60.10 | 6% | Free (Y1) |
| 2008.60.90 | 12.5% | Free (Y2) |
| 2008.70.10 | 6% | Free (Y2) |
| 2008.70.90 | 8% | Free (Y2) |
| 2008.80.00 | 8.5% | Free (Y3) |
| 2008.93.00 | 6% | Free (Y2) |
| 2008.97.90 | 6% | Free (Y2) |
| 2008.99.10 | 4% | Free (Y1) |
| 2008.99.20 | 4% | Free (Y1) |
| 2008.99.40 | 6% | Free (Y1) |
| 2008.99.90 | 6% | Free (Y1) |
| 2009.50.00 | 12.5% | Free (Y2) |
| 2009.61.90 | 9.5% | Free (Y2) |
| 2009.69.90 | 9.5% | Free (Y2) |
| 2009.71.10 | 8.5% | Free (Y2) |
| 2009.71.90 | 4% | Free (Y1) |
| 2009.79.19 | 8.5% | Free (Y2) |
| 2009.79.90 | 4% | Free (Y1) |
| 2009.89.20 | 9.5% | Free (Y1) |
| 2009.90.30 | 6% | Free (Y1) |
| 2009.90.40 | 9.5% | Free (Y3) |
| 2103.10.00 | 9.5% | Free (Y1) |
| 2103.20.10 | 12.5% | Free (Y2) |
| 2103.20.90 | 12.5% | Free (Y2) |
| 2103.30.10 | 3% | Free (Y1) |
| 2103.30.20 | 9.5% | Free (Y2) |
| 2103.90.10 | 11% | Free (Y1) |
| 2103.90.20 | 8% | Free (Y1) |
| 2103.90.90 | 9.5% | Free (Y1) |
| 2104.10.00 | 6% | Free (Y1) |
| 2104.20.00 | 11% | Free (Y2) |
| 2106.10.00 | 11% | Free (Y3) |
| 2106.90.21 | 6% | Free (Y2) |
| 2106.90.29 | 6% | Free (Y2) |
| 2201.90.00 | 6.5% | Free (Y1) |
| 2202.10.00 | 11% | Free (Y2) |
| 2202.99.10 | 3.3¢/litre | Free (Y1) |
| 2202.99.21 | 11% | Free (Y3) |
| 2202.99.22 | 11% | Free (Y3) |
| 2202.99.90 | 11% | Free (Y3) |
| 2209.00.00 | 9.5% | Free (Y3) |
| 2309.10.00 | 3.5% | Free (Y1) |
| 2309.90.20 | 10.5% | Free (Y3) |
| 2309.90.34 | 3% | Free (Y1) |
| 2309.90.36 | 3% | Free (Y1) |
| 2401.10.91 | 2.5% | Free (Y3) |
| 2401.10.99 | 5.5% | Free (Y3) |
| 2401.20.10 | 8% | Free (Y3) |
| 2401.20.90 | 8% | Free (Y3) |
| 2401.30.00 | 6.5% | Free (Y3) |
| 2402.10.00 | 8% | Free (Y3) |
| 2402.20.00 | 12.5% | Free (Y3) |
| 2402.90.00 | 6.5% | Free (Y3) |
| 2403.11.00 | 4% | Free (Y3) |
| 2403.19.00 | 4% | Free (Y3) |
| 2403.91.10 | 5% | Free (Y3) |
| 2403.91.20 | 10% | Free (Y3) |
| 2403.91.90 | 13% | Free (Y3) |
| 2403.99.10 | 5% | Free (Y3) |
| 2403.99.20 | 9.5% | Free (Y3) |
| 2403.99.90 | 9.5% | Free (Y3) |
| 2404.11.10 | 13% | Free (Y3) |
| 2404.11.90 | 9.5% | Free (Y3) |
| 2703.00.00 | 6.5% | Free (Y2) |
| 2711.12.10 | 12.5% | Free (Y3) |
| 2711.19.10 | 12.5% | Free (Y3) |
| 2712.10.00 | 7% | Free (Y3) |
| 2852.90.10 | 6.5% | Free (Y2) |
| 3006.93.10 | 6% | Free (Y3) |
| 3006.93.20 | 9.5% | Free (Y3) |
| 3006.93.30 | 10.5% | Free (Y3) |
| 3006.93.40 | 11% | Free (Y3) |
| 3208.10.00 | 6.5% | Free (Y2) |
| 3209.10.00 | 6.5% | Free (Y2) |
| 3210.00.00 | 6.5% | Free (Y2) |
| 3213.90.10 | 6.5% | Free (Y2) |
| 3214.10.90 | 6.5% | Free (Y2) |
| 3304.10.00 | 6.5% | Free (Y2) |
| 3304.20.00 | 6.5% | Free (Y2) |
| 3304.91.00 | 6.5% | Free (Y2) |
| 3304.99.90 | 6.5% | Free (Y2) |
| 3305.10.00 | 6.5% | Free (Y2) |
| 3305.20.00 | 6.5% | Free (Y2) |
| 3306.10.00 | 6.5% | Free (Y2) |
| 3306.20.00 | 8% | Free (Y3) |
| 3307.49.00 | 6.5% | Free (Y2) |
| 3401.11.90 | 6.5% | Free (Y2) |
| 3401.20.90 | 6.5% | Free (Y2) |
| 3401.30.00 | 6.5% | Free (Y2) |
| 3402.42.90 | 6.5% | Free (Y2) |
| 3402.50.90 | 6.5% | Free (Y2) |
| 3402.90.99 | 6.5% | Free (Y2) |
| 3403.11.10 | 6.5% | Free (Y2) |
| 3403.11.90 | 6% | Free (Y2) |
| 3403.19.19 | 6.5% | Free (Y2) |
| 3403.91.90 | 6% | Free (Y2) |
| 3404.20.90 | 6.5% | Free (Y2) |
| 3404.90.20 | 6.5% | Free (Y2) |
| 3405.20.00 | 6.5% | Free (Y2) |
| 3405.40.00 | 6.5% | Free (Y2) |
| 3406.00.10 | 5.5% | Free (Y2) |
| 3406.00.90 | 5.5% | Free (Y2) |
| 3407.00.20 | 6.5% | Free (Y2) |
| 3505.10.19 | 8% | Free (Y3) |
| 3505.10.20 | 6.5% | Free (Y2) |
| 3505.20.90 | 8% | Free (Y3) |
| 3506.10.00 | 6.5% | Free (Y2) |
| 3506.99.00 | 6.5% | Free (Y2) |
| 3606.10.00 | 6.5% | Free (Y2) |
| 3701.91.10 | 6.5% | Free (Y2) |
| 3701.91.20 | 6.5% | Free (Y2) |
| 3702.31.00 | 6.5% | Free (Y2) |
| 3702.32.00 | 6.5% | Free (Y2) |
| 3702.39.00 | 6.5% | Free (Y2) |
| 3702.41.00 | 6.5% | Free (Y2) |
| 3702.42.90 | 6.5% | Free (Y2) |
| 3702.43.20 | 6.5% | Free (Y2) |
| 3702.44.20 | 6.5% | Free (Y2) |
| 3702.52.00 | 6.5% | Free (Y2) |
| 3702.53.00 | 6.5% | Free (Y2) |
| 3702.54.90 | 6.5% | Free (Y2) |
| 3702.96.00 | 6.5% | Free (Y2) |
| 3702.97.00 | 6.5% | Free (Y2) |
| 3702.98.00 | 6.5% | Free (Y2) |
| 3703.10.00 | 6.5% | Free (Y2) |
| 3703.90.90 | 6.5% | Free (Y2) |
| 3704.00.90 | 6.5% | Free (Y2) |
| 3705.00.19 | 6.5% | Free (Y2) |
| 3706.10.10 | 6.5% | Free (Y2) |
| 3706.90.10 | 6.5% | Free (Y2) |
| 3707.10.00 | 6.5% | Free (Y2) |
| 3808.52.00 | 6.5% | Free (Y2) |
| 3808.59.10 | 6.5% | Free (Y2) |
| 3808.61.00 | 6.5% | Free (Y2) |
| 3808.62.10 | 6.5% | Free (Y2) |
| 3808.92.10 | 6.5% | Free (Y2) |
| 3825.10.00 | 6.5% | Free (Y2) |
| 3825.20.00 | 6.5% | Free (Y2) |
| 3825.30.20 | 15.5% | Free (Y3) |
| 3825.30.90 | 6.5% | Free (Y2) |
| 3825.41.00 | 6.5% | Free (Y2) |
| 3825.49.00 | 6.5% | Free (Y2) |
| 3825.50.00 | 6.5% | Free (Y2) |
| 3825.61.00 | 6.5% | Free (Y2) |
| 3825.69.00 | 6.5% | Free (Y2) |
| 3825.90.00 | 6.5% | Free (Y2) |
| 3919.10.99 | 6.5% | Free (Y2) |
| 3922.20.00 | 6.5% | Free (Y2) |
| 3922.90.00 | 6.5% | Free (Y2) |
| 3923.21.90 | 6.5% | Free (Y2) |
| 3923.29.90 | 6.5% | Free (Y2) |
| 3923.30.90 | 6.5% | Free (Y2) |
| 3923.50.90 | 6.5% | Free (Y2) |
| 3923.90.90 | 6.5% | Free (Y2) |
| 3924.10.00 | 6.5% | Free (Y2) |
| 3924.90.00 | 6.5% | Free (Y2) |
| 3926.20.91 | 6.5% | Free (Y2) |
| 3926.20.92 | 6.5% | Free (Y2) |
| 3926.20.94 | 6.5% | Free (Y2) |
| 3926.20.99 | 6.5% | Free (Y2) |
| 3926.40.10 | 6.5% | Free (Y2) |
| 3926.40.90 | 6.5% | Free (Y2) |
| 3926.90.99 | 6.5% | Free (Y2) |
| 4011.10.00 | 7% | Free (Y3) |
| 4011.20.00 | 7% | Free (Y3) |
| 4011.70.90 | 6.5% | Free (Y2) |
| 4011.80.90 | 6.5% | Free (Y2) |
| 4015.12.90 | 15.5% | Free (Y3) |
| 4015.19.90 | 15.5% | Free (Y3) |
| 4015.90.20 | 10% | Free (Y3) |
| 4015.90.90 | 14% | Free (Y3) |
| 4016.91.00 | 7% | Free (Y3) |
| 4016.92.00 | 6.5% | Free (Y2) |
| 4016.93.19 | 6.5% | Free (Y2) |
| 4016.95.10 | 9.5% | Free (Y3) |
| 4016.99.30 | 6.5% | Free (Y2) |
| 4016.99.90 | 6.5% | Free (Y2) |
| 4017.00.90 | 6.5% | Free (Y2) |
| 4201.00.90 | 7% | Free (Y3) |
| 4202.12.10 | 11% | Free (Y3) |
| 4202.12.90 | 11% | Free (Y3) |
| 4202.21.00 | 10% | Free (Y3) |
| 4202.22.10 | 10.5% | Free (Y3) |
| 4202.22.90 | 10.5% | Free (Y3) |
| 4202.29.00 | 10.5% | Free (Y3) |
| 4202.31.00 | 8.5% | Free (Y3) |
| 4202.32.10 | 8% | Free (Y3) |
| 4202.32.90 | 8% | Free (Y3) |
| 4202.91.20 | 11% | Free (Y3) |
| 4202.91.90 | 7% | Free (Y3) |
| 4202.92.20 | 10% | Free (Y3) |
| 4202.92.90 | 7% | Free (Y3) |
| 4202.99.90 | 7% | Free (Y3) |
| 4203.29.10 | 7% | Free (Y3) |
| 4402.10.90 | 6.5% | Free (Y2) |
| 4402.20.90 | 6.5% | Free (Y2) |
| 4402.90.90 | 6.5% | Free (Y2) |
| 4409.29.10 | 3.5% | Free (Y1) |
| 4411.92.90 | 6% | Free (Y1) |
| 4414.10.00 | 6% | Free (Y2) |
| 4414.90.00 | 6% | Free (Y2) |
| 4415.10.80 | 9.5% | Free (Y3) |
| 4415.10.90 | 6% | Free (Y1) |
| 4417.00.90 | 6% | Free (Y2) |
| 4418.11.10 | 6% | Free (Y1) |
| 4418.11.90 | 8% | Free (Y3) |
| 4418.19.10 | 6% | Free (Y1) |
| 4418.19.90 | 8% | Free (Y3) |
| 4418.30.00 | 3% | Free (Y1) |
| 4418.40.00 | 6% | Free (Y1) |
| 4418.73.00 | 3% | Free (Y1) |
| 4418.74.00 | 3% | Free (Y1) |
| 4418.75.00 | 3% | Free (Y1) |
| 4418.79.00 | 3% | Free (Y1) |
| 4418.81.00 | 3% | Free (Y1) |
| 4418.82.00 | 3% | Free (Y1) |
| 4418.83.00 | 3% | Free (Y1) |
| 4418.89.00 | 3% | Free (Y1) |
| 4418.91.00 | 3% | Free (Y1) |
| 4418.92.00 | 3% | Free (Y1) |
| 4418.99.00 | 3% | Free (Y1) |
| 4419.11.00 | 6% | Free (Y1) |
| 4419.12.00 | 6% | Free (Y1) |
| 4419.19.00 | 6% | Free (Y2) |
| 4419.20.00 | 6% | Free (Y2) |
| 4419.90.00 | 6% | Free (Y2) |
| 4420.11.00 | 6% | Free (Y2) |
| 4420.19.00 | 6% | Free (Y2) |
| 4420.90.00 | 7% | Free (Y3) |
| 4421.10.00 | 6% | Free (Y1) |
| 4421.20.00 | 9.5% | Free (Y3) |
| 4421.91.20 | 7% | Free (Y3) |
| 4421.91.90 | 6% | Free (Y2) |
| 4421.99.20 | 7% | Free (Y3) |
| 4421.99.30 | 9.5% | Free (Y3) |
| 4421.99.90 | 6% | Free (Y2) |
| 4602.11.10 | 11% | Free (Y3) |
| 4602.11.92 | 6.5% | Free (Y3) |
| 4602.11.99 | 7% | Free (Y3) |
| 4602.12.10 | 11% | Free (Y3) |
| 4602.12.92 | 6.5% | Free (Y3) |
| 4602.12.99 | 7% | Free (Y3) |
| 4602.19.10 | 11% | Free (Y3) |
| 4602.19.92 | 6.5% | Free (Y3) |
| 4602.19.99 | 7% | Free (Y3) |
| 4602.90.10 | 11% | Free (Y3) |
| 4602.90.90 | 8% | Free (Y3) |
| 5609.00.00 | 14% | Free (Y2) |
| 6101.20.00 | 18% | Free (Y3) |
| 6101.30.00 | 18% | Free (Y3) |
| 6101.90.00 | 18% | Free (Y1) |
| 6102.10.00 | 18% | Free (Y2) |
| 6102.20.00 | 18% | Free (Y3) |
| 6102.30.00 | 18% | Free (Y3) |
| 6102.90.00 | 18% | Free (Y1) |
| 6103.10.10 | 18% | Free (Y1) |
| 6103.10.90 | 18% | Free (Y1) |
| 6103.22.00 | 18% | Free (Y3) |
| 6103.23.00 | 18% | Free (Y3) |
| 6103.29.00 | 18% | Free (Y2) |
| 6103.31.00 | 18% | Free (Y1) |
| 6103.32.00 | 18% | Free (Y1) |
| 6103.33.00 | 18% | Free (Y1) |
| 6103.39.10 | 18% | Free (Y3) |
| 6103.39.90 | 18% | Free (Y2) |
| 6103.41.00 | 18% | Free (Y1) |
| 6103.42.00 | 18% | Free (Y3) |
| 6103.43.00 | 18% | Free (Y3) |
| 6103.49.00 | 18% | Free (Y3) |
| 6104.13.00 | 18% | Free (Y2) |
| 6104.19.00 | 18% | Free (Y1) |
| 6104.22.00 | 18% | Free (Y1) |
| 6104.23.00 | 18% | Free (Y1) |
| 6104.29.00 | 18% | Free (Y1) |
| 6104.31.00 | 18% | Free (Y2) |
| 6104.32.00 | 18% | Free (Y3) |
| 6104.33.00 | 18% | Free (Y3) |
| 6104.39.10 | 18% | Free (Y3) |
| 6104.39.90 | 18% | Free (Y1) |
| 6104.41.00 | 18% | Free (Y2) |
| 6104.42.00 | 18% | Free (Y3) |
| 6104.43.00 | 18% | Free (Y3) |
| 6104.44.00 | 18% | Free (Y3) |
| 6104.49.00 | 18% | Free (Y3) |
| 6104.51.00 | 18% | Free (Y2) |
| 6104.52.00 | 18% | Free (Y3) |
| 6104.53.00 | 18% | Free (Y3) |
| 6104.59.10 | 18% | Free (Y3) |
| 6104.59.90 | 18% | Free (Y1) |
| 6104.61.00 | 18% | Free (Y3) |
| 6104.62.00 | 18% | Free (Y3) |
| 6104.63.00 | 18% | Free (Y3) |
| 6104.69.00 | 18% | Free (Y3) |
| 6105.10.00 | 18% | Free (Y3) |
| 6105.20.00 | 18% | Free (Y3) |
| 6105.90.00 | 18% | Free (Y3) |
| 6106.10.00 | 18% | Free (Y3) |
| 6106.20.00 | 18% | Free (Y3) |
| 6106.90.00 | 18% | Free (Y3) |
| 6107.11.00 | 18% | Free (Y3) |
| 6107.12.00 | 18% | Free (Y3) |
| 6107.19.00 | 18% | Free (Y1) |
| 6107.21.00 | 18% | Free (Y3) |
| 6107.22.00 | 18% | Free (Y2) |
| 6107.29.00 | 18% | Free (Y2) |
| 6107.91.00 | 18% | Free (Y1) |
| 6107.99.00 | 18% | Free (Y3) |
| 6108.11.00 | 18% | Free (Y3) |
| 6108.19.00 | 18% | Free (Y1) |
| 6108.21.00 | 18% | Free (Y3) |
| 6108.22.00 | 18% | Free (Y3) |
| 6108.29.00 | 18% | Free (Y3) |
| 6108.31.00 | 18% | Free (Y3) |
| 6108.32.00 | 18% | Free (Y3) |
| 6108.39.00 | 18% | Free (Y1) |
| 6108.91.00 | 18% | Free (Y3) |
| 6108.92.00 | 18% | Free (Y3) |
| 6108.99.00 | 18% | Free (Y1) |
| 6109.10.00 | 18% | Free (Y3) |
| 6109.90.00 | 18% | Free (Y3) |
| 6110.11.10 | 18% | Free (Y1) |
| 6110.11.90 | 18% | Free (Y3) |
| 6110.12.10 | 18% | Free (Y2) |
| 6110.12.90 | 18% | Free (Y2) |
| 6110.19.10 | 18% | Free (Y2) |
| 6110.19.90 | 18% | Free (Y3) |
| 6110.20.00 | 18% | Free (Y3) |
| 6110.30.00 | 18% | Free (Y3) |
| 6110.90.00 | 18% | Free (Y3) |
| 6112.11.00 | 18% | Free (Y3) |
| 6112.12.00 | 18% | Free (Y3) |
| 6112.19.00 | 18% | Free (Y1) |
| 6112.20.00 | 18% | Free (Y2) |
| 6112.31.00 | 18% | Free (Y3) |
| 6112.39.00 | 18% | Free (Y1) |
| 6112.41.00 | 18% | Free (Y3) |
| 6112.49.00 | 18% | Free (Y3) |
| 6113.00.20 | 10% | Free (Y2) |
| 6113.00.90 | 18% | Free (Y3) |
| 6114.20.00 | 18% | Free (Y3) |
| 6114.30.00 | 18% | Free (Y3) |
| 6114.90.00 | 18% | Free (Y3) |
| 6115.10.10 | 18% | Free (Y2) |
| 6115.10.91 | 16% | Free (Y2) |
| 6115.10.99 | 16% | Free (Y1) |
| 6115.21.00 | 18% | Free (Y2) |
| 6115.22.00 | 18% | Free (Y1) |
| 6115.29.00 | 18% | Free (Y1) |
| 6115.30.00 | 16% | Free (Y3) |
| 6115.94.00 | 16% | Free (Y1) |
| 6115.95.00 | 16% | Free (Y3) |
| 6115.96.00 | 16% | Free (Y3) |
| 6115.99.00 | 16% | Free (Y3) |
| 6116.10.00 | 18% | Free (Y3) |
| 6116.91.00 | 18% | Free (Y1) |
| 6116.92.00 | 18% | Free (Y3) |
| 6116.93.00 | 18% | Free (Y3) |
| 6116.99.00 | 18% | Free (Y3) |
| 6117.10.90 | 18% | Free (Y3) |
| 6117.80.10 | 12% | Free (Y1) |
| 6117.80.90 | 18% | Free (Y3) |
| 6117.90.20 | 10% | Free (Y2) |
| 6117.90.90 | 18% | Free (Y1) |
| 6201.20.00 | 18% | Free (Y3) |
| 6201.30.10 | 18% | Free (Y1) |
| 6201.30.90 | 17% | Free (Y3) |
| 6201.40.10 | 18% | Free (Y3) |
| 6201.40.90 | 17% | Free (Y3) |
| 6201.90.00 | 17% | Free (Y3) |
| 6202.20.00 | 18% | Free (Y3) |
| 6202.30.00 | 17% | Free (Y3) |
| 6202.40.00 | 18% | Free (Y3) |
| 6202.90.10 | 16% | Free (Y1) |
| 6202.90.90 | 17% | Free (Y3) |
| 6203.11.00 | 18% | Free (Y3) |
| 6203.12.00 | 18% | Free (Y3) |
| 6203.19.10 | 17% | Free (Y1) |
| 6203.19.90 | 17% | Free (Y1) |
| 6203.22.00 | 17% | Free (Y1) |
| 6203.23.00 | 18% | Free (Y1) |
| 6203.29.10 | 18% | Free (Y2) |
| 6203.29.90 | 17% | Free (Y2) |
| 6203.31.00 | 18% | Free (Y3) |
| 6203.32.00 | 17% | Free (Y3) |
| 6203.33.00 | 18% | Free (Y3) |
| 6203.39.10 | 17% | Free (Y3) |
| 6203.39.90 | 17% | Free (Y3) |
| 6203.41.00 | 18% | Free (Y3) |
| 6203.42.00 | 17% | Free (Y3) |
| 6203.43.00 | 18% | Free (Y3) |
| 6203.49.00 | 18% | Free (Y3) |
| 6204.11.00 | 18% | Free (Y1) |
| 6204.12.00 | 17% | Free (Y1) |
| 6204.13.00 | 18% | Free (Y1) |
| 6204.19.10 | 18% | Free (Y1) |
| 6204.19.90 | 18% | Free (Y1) |
| 6204.21.00 | 18% | Free (Y1) |
| 6204.22.00 | 17% | Free (Y1) |
| 6204.23.00 | 18% | Free (Y3) |
| 6204.29.00 | 17% | Free (Y3) |
| 6204.31.00 | 18% | Free (Y1) |
| 6204.32.00 | 17% | Free (Y3) |
| 6204.33.00 | 18% | Free (Y3) |
| 6204.39.10 | 17% | Free (Y3) |
| 6204.39.90 | 17% | Free (Y3) |
| 6204.41.00 | 18% | Free (Y1) |
| 6204.42.00 | 17% | Free (Y3) |
| 6204.43.00 | 18% | Free (Y3) |
| 6204.44.00 | 18% | Free (Y3) |
| 6204.49.00 | 16% | Free (Y3) |
| 6204.51.00 | 18% | Free (Y1) |
| 6204.52.00 | 17% | Free (Y3) |
| 6204.53.00 | 18% | Free (Y3) |
| 6204.59.10 | 17% | Free (Y3) |
| 6204.59.90 | 17% | Free (Y3) |
| 6204.61.00 | 18% | Free (Y3) |
| 6204.62.00 | 17% | Free (Y3) |
| 6204.63.00 | 18% | Free (Y3) |
| 6204.69.00 | 17% | Free (Y3) |
| 6205.20.00 | 17% | Free (Y3) |
| 6205.30.00 | 18% | Free (Y3) |
| 6205.90.10 | 18% | Free (Y1) |
| 6205.90.90 | 18% | Free (Y3) |
| 6206.10.00 | 16% | Free (Y1) |
| 6206.20.00 | 18% | Free (Y1) |
| 6206.30.00 | 17% | Free (Y3) |
| 6206.40.00 | 18% | Free (Y3) |
| 6206.90.00 | 17% | Free (Y3) |
| 6207.11.00 | 17% | Free (Y3) |
| 6207.19.00 | 18% | Free (Y1) |
| 6207.21.00 | 17% | Free (Y3) |
| 6207.22.00 | 18% | Free (Y1) |
| 6207.29.00 | 16% | Free (Y1) |
| 6207.91.00 | 17% | Free (Y3) |
| 6207.99.10 | 18% | Free (Y1) |
| 6207.99.90 | 17% | Free (Y1) |
| 6208.11.00 | 18% | Free (Y1) |
| 6208.19.00 | 17% | Free (Y2) |
| 6208.21.00 | 17% | Free (Y3) |
| 6208.22.00 | 18% | Free (Y3) |
| 6208.29.00 | 16% | Free (Y1) |
| 6208.91.00 | 17% | Free (Y3) |
| 6208.92.00 | 18% | Free (Y3) |
| 6208.99.00 | 16% | Free (Y1) |
| 6210.10.90 | 18% | Free (Y1) |
| 6210.20.90 | 18% | Free (Y3) |
| 6210.30.90 | 18% | Free (Y3) |
| 6210.40.90 | 18% | Free (Y3) |
| 6210.50.90 | 18% | Free (Y3) |
| 6211.11.00 | 18% | Free (Y3) |
| 6211.12.90 | 18% | Free (Y3) |
| 6211.20.00 | 18% | Free (Y1) |
| 6211.32.00 | 17% | Free (Y3) |
| 6211.33.00 | 18% | Free (Y3) |
| 6211.39.10 | 18% | Free (Y2) |
| 6211.39.90 | 17% | Free (Y3) |
| 6211.42.00 | 17% | Free (Y3) |
| 6211.43.10 | 6% | Free (Y1) |
| 6211.43.90 | 18% | Free (Y3) |
| 6211.49.10 | 6% | Free (Y2) |
| 6211.49.91 | 18% | Free (Y1) |
| 6211.49.99 | 17% | Free (Y3) |
| 6212.10.00 | 18% | Free (Y3) |
| 6212.20.00 | 18% | Free (Y3) |
| 6212.30.00 | 18% | Free (Y3) |
| 6212.90.00 | 18% | Free (Y3) |
| 6213.20.00 | 9% | Free (Y1) |
| 6213.90.10 | 9% | Free (Y1) |
| 6213.90.90 | 13% | Free (Y2) |
| 6214.10.90 | 9% | Free (Y1) |
| 6214.20.90 | 18% | Free (Y1) |
| 6214.30.90 | 18% | Free (Y1) |
| 6214.40.00 | 18% | Free (Y1) |
| 6214.90.00 | 18% | Free (Y1) |
| 6215.10.00 | 16% | Free (Y2) |
| 6215.20.00 | 18% | Free (Y1) |
| 6215.90.00 | 18% | Free (Y1) |
| 6216.00.00 | 18% | Free (Y3) |
| 6217.10.00 | 15% | Free (Y3) |
| 6303.91.00 | 17% | Free (Y3) |
| 6303.92.10 | 18% | Free (Y3) |
| 6303.92.90 | 18% | Free (Y3) |
| 6303.99.00 | 18% | Free (Y3) |
| 6305.20.00 | 17% | Free (Y3) |
| 6305.32.00 | 18% | Free (Y3) |
| 6305.33.00 | 18% | Free (Y3) |
| 6305.39.00 | 18% | Free (Y3) |
| 6307.10.10 | 17% | Free (Y3) |
| 6307.10.90 | 17% | Free (Y3) |
| 6307.90.92 | 16% | Free (Y3) |
| 6307.90.93 | 17% | Free (Y3) |
| 6307.90.99 | 18% | Free (Y3) |
| 6402.19.10 | 17.5% | Free (Y3) |
| 6404.11.99 | 18% | Free (Y3) |
| 6404.20.90 | 18% | Free (Y3) |
| 6504.00.90 | 12.5% | Free (Y3) |
| 6505.00.10 | 15.5% | Free (Y3) |
| 6505.00.39 | 12.5% | Free (Y3) |
| 6505.00.40 | 12.5% | Free (Y3) |
| 6505.00.90 | 15.5% | Free (Y3) |
| 6506.10.90 | 8.5% | Free (Y3) |
| 6506.91.00 | 9% | Free (Y3) |
| 6506.99.20 | 8% | Free (Y3) |
| 6506.99.90 | 12.5% | Free (Y3) |
| 6601.10.00 | 7% | Free (Y2) |
| 6601.91.00 | 7.5% | Free (Y3) |
| 6601.99.00 | 7.5% | Free (Y3) |
| 6602.00.90 | 7% | Free (Y2) |
| 6701.00.10 | 4.5% | Free (Y1) |
| 6701.00.90 | 4.5% | Free (Y1) |
| 6702.10.00 | 5% | Free (Y1) |
| 6704.11.00 | 15.5% | Free (Y3) |
| 6704.19.00 | 15.5% | Free (Y3) |
| 6704.20.00 | 15.5% | Free (Y3) |
| 6704.90.00 | 15.5% | Free (Y3) |
| 6802.10.90 | 8% | Free (Y3) |
| 6802.91.00 | 6% | Free (Y3) |
| 6802.99.00 | 6.5% | Free (Y3) |
| 6812.91.00 | 15.5% | Free (Y3) |
| 6813.20.11 | 7% | Free (Y3) |
| 6813.81.10 | 7% | Free (Y3) |
| 6815.99.20 | 7% | Free (Y3) |
| 6904.90.20 | 8% | Free (Y3) |
| 6905.10.00 | 6.5% | Free (Y3) |
| 6905.90.00 | 7% | Free (Y3) |
| 6907.21.10 | 8% | Free (Y3) |
| 6907.21.21 | 8% | Free (Y3) |
| 6907.21.29 | 8% | Free (Y3) |
| 6907.22.10 | 8% | Free (Y3) |
| 6907.22.21 | 8% | Free (Y3) |
| 6907.22.29 | 8% | Free (Y3) |
| 6907.23.10 | 8% | Free (Y3) |
| 6907.23.21 | 8% | Free (Y3) |
| 6907.23.29 | 8% | Free (Y3) |
| 6907.30.10 | 8% | Free (Y3) |
| 6907.30.21 | 8% | Free (Y3) |
| 6907.30.29 | 8% | Free (Y3) |
| 6907.40.10 | 8% | Free (Y3) |
| 6907.40.21 | 8% | Free (Y3) |
| 6907.40.29 | 8% | Free (Y3) |
| 6909.19.90 | 4.5% | Free (Y3) |
| 6909.90.00 | 7% | Free (Y3) |
| 6910.10.10 | 7.5% | Free (Y3) |
| 6910.10.90 | 7.5% | Free (Y3) |
| 6910.90.00 | 7.5% | Free (Y3) |
| 6911.10.90 | 7% | Free (Y3) |
| 6912.00.90 | 7% | Free (Y3) |
| 6913.10.00 | 6.5% | Free (Y3) |
| 6914.10.90 | 7% | Free (Y3) |
| 6914.90.00 | 7% | Free (Y3) |
| 7113.11.10 | 5% | Free (Y1) |
| 7113.11.90 | 8.5% | Free (Y3) |
| 7113.19.10 | 5% | Free (Y1) |
| 7113.19.90 | 6.5% | Free (Y3) |
| 7113.20.90 | 8.5% | Free (Y3) |
| 7116.10.00 | 8.5% | Free (Y3) |
| 7116.20.90 | 6.5% | Free (Y3) |
| 7117.11.00 | 8% | Free (Y3) |
| 7117.19.90 | 8.5% | Free (Y3) |
| 7117.90.00 | 8.5% | Free (Y3) |
| 7315.20.00 | 6% | Free (Y1) |
| 7319.40.90 | 7% | Free (Y3) |
| 7319.90.10 | 7% | Free (Y3) |
| 7319.90.90 | 7% | Free (Y3) |
| 7321.11.10 | 8% | Free (Y3) |
| 7321.11.90 | 8% | Free (Y3) |
| 7321.12.00 | 8% | Free (Y3) |
| 7321.19.10 | 8% | Free (Y3) |
| 7321.19.90 | 8% | Free (Y3) |
| 7321.81.00 | 7% | Free (Y3) |
| 7321.82.00 | 7% | Free (Y3) |
| 7321.89.00 | 7% | Free (Y3) |
| 7321.90.21 | 8% | Free (Y3) |
| 7321.90.22 | 8% | Free (Y3) |
| 7321.90.23 | 8% | Free (Y3) |
| 7321.90.29 | 8% | Free (Y3) |
| 7321.90.90 | 8% | Free (Y3) |
| 7322.11.00 | 7% | Free (Y3) |
| 7322.19.00 | 7% | Free (Y3) |
| 7322.90.10 | 7.5% | Free (Y3) |
| 7322.90.20 | 7.5% | Free (Y3) |
| 7323.93.90 | 6.5% | Free (Y3) |
| 7323.94.00 | 6.5% | Free (Y3) |
| 7324.10.00 | 7% | Free (Y3) |
| 7324.21.00 | 7% | Free (Y3) |
| 7324.29.90 | 7% | Free (Y3) |
| 7325.99.99 | 6.5% | Free (Y3) |
| 7326.20.00 | 6.5% | Free (Y3) |
| 7326.90.90 | 6.5% | Free (Y3) |
| 7419.80.20 | 9.5% | Free (Y3) |
| 8201.40.90 | 6% | Free (Y2) |
| 8201.60.90 | 11% | Free (Y3) |
| 8201.90.29 | 6% | Free (Y2) |
| 8202.10.00 | 7% | Free (Y3) |
| 8203.30.10 | 11% | Free (Y3) |
| 8204.11.00 | 7% | Free (Y3) |
| 8204.12.00 | 7% | Free (Y3) |
| 8205.10.90 | 7% | Free (Y3) |
| 8205.20.90 | 7% | Free (Y3) |
| 8205.30.00 | 7% | Free (Y3) |
| 8205.40.00 | 7% | Free (Y3) |
| 8205.60.00 | 6% | Free (Y2) |
| 8205.90.10 | 7% | Free (Y3) |
| 8207.90.10 | 9% | Free (Y3) |
| 8210.00.10 | 6% | Free (Y1) |
| 8211.10.10 | 11% | Free (Y3) |
| 8211.10.90 | 7% | Free (Y3) |
| 8211.91.10 | 7% | Free (Y3) |
| 8211.91.90 | 11% | Free (Y3) |
| 8211.92.00 | 7% | Free (Y3) |
| 8211.95.11 | 7% | Free (Y3) |
| 8211.95.12 | 10% | Free (Y3) |
| 8211.95.19 | 11% | Free (Y3) |
| 8211.95.20 | 7% | Free (Y3) |
| 8213.00.10 | 11% | Free (Y3) |
| 8213.00.30 | 6.5% | Free (Y2) |
| 8214.90.90 | 7% | Free (Y3) |
| 8215.10.10 | 11% | Free (Y3) |
| 8215.10.90 | 7% | Free (Y3) |
| 8215.20.10 | 11% | Free (Y3) |
| 8215.20.90 | 6.5% | Free (Y2) |
| 8215.91.10 | 11% | Free (Y3) |
| 8215.91.90 | 7% | Free (Y3) |
| 8215.99.10 | 11% | Free (Y3) |
| 8215.99.90 | 6.5% | Free (Y2) |
| 8301.50.00 | 6.5% | Free (Y2) |
| 8302.41.90 | 3.5% | Free (Y1) |
| 8302.50.00 | 6.5% | Free (Y2) |
| 8302.60.90 | 6.5% | Free (Y2) |
| 8303.00.00 | 6.5% | Free (Y2) |
| 8305.90.00 | 6.5% | Free (Y2) |
| 8306.10.90 | 6.5% | Free (Y2) |
| 8306.29.00 | 6.5% | Free (Y2) |
| 8310.00.00 | 7% | Free (Y2) |
| 8407.29.20 | 6% | Free (Y3) |
| 8414.51.10 | 8% | Free (Y3) |
| 8418.10.20 | 7% | Free (Y3) |
| 8418.10.90 | 8% | Free (Y3) |
| 8418.21.00 | 8% | Free (Y3) |
| 8418.29.00 | 8% | Free (Y3) |
| 8418.30.10 | 8% | Free (Y3) |
| 8418.40.10 | 8% | Free (Y3) |
| 8418.50.10 | 7% | Free (Y3) |
| 8418.50.21 | 6% | Free (Y1) |
| 8418.69.20 | 7% | Free (Y2) |
| 8418.91.20 | 6% | Free (Y1) |
| 8419.11.00 | 6.5% | Free (Y2) |
| 8422.11.90 | 8% | Free (Y3) |
| 8423.10.00 | 6.5% | Free (Y2) |
| 8424.10.00 | 6.5% | Free (Y2) |
| 8450.11.10 | 8% | Free (Y3) |
| 8450.12.00 | 8% | Free (Y3) |
| 8450.19.00 | 8% | Free (Y3) |
| 8451.21.00 | 8% | Free (Y3) |
| 8451.30.10 | 6% | Free (Y1) |
| 8451.40.10 | 6% | Free (Y1) |
| 8452.90.10 | 9% | Free (Y3) |
| 8476.21.10 | 6% | Free (Y1) |
| 8476.81.10 | 6% | Free (Y1) |
| 8479.89.20 | 7.5% | Free (Y2) |
| 8506.10.90 | 7% | Free (Y3) |
| 8506.30.00 | 7% | Free (Y3) |
| 8506.40.00 | 7% | Free (Y3) |
| 8506.50.90 | 7% | Free (Y3) |
| 8506.60.00 | 7% | Free (Y3) |
| 8506.80.90 | 7% | Free (Y3) |
| 8507.20.90 | 7% | Free (Y3) |
| 8507.30.90 | 7% | Free (Y3) |
| 8507.50.90 | 7% | Free (Y3) |
| 8507.80.90 | 7% | Free (Y3) |
| 8508.11.00 | 8% | Free (Y2) |
| 8508.19.00 | 7.5% | Free (Y2) |
| 8508.60.00 | 7.5% | Free (Y3) |
| 8509.40.10 | 8% | Free (Y3) |
| 8509.80.10 | 8% | Free (Y3) |
| 8510.20.10 | 6% | Free (Y2) |
| 8512.40.00 | 6% | Free (Y3) |
| 8513.10.90 | 7% | Free (Y3) |
| 8516.21.00 | 8% | Free (Y3) |
| 8516.29.00 | 7% | Free (Y3) |
| 8516.32.90 | 6.5% | Free (Y3) |
| 8516.33.10 | 6% | Free (Y2) |
| 8516.60.20 | 8% | Free (Y3) |
| 8516.60.90 | 8% | Free (Y2) |
| 8516.71.10 | 9% | Free (Y3) |
| 8516.71.20 | 8% | Free (Y3) |
| 8516.72.90 | 6% | Free (Y2) |
| 8516.79.90 | 6.5% | Free (Y1) |
| 8519.20.90 | 5% | Free (Y1) |
| 8524.11.10 | 6% | Free (Y2) |
| 8524.12.10 | 6% | Free (Y2) |
| 8524.19.10 | 6% | Free (Y2) |
| 8524.91.10 | 6% | Free (Y2) |
| 8524.92.10 | 6% | Free (Y2) |
| 8524.99.10 | 6% | Free (Y2) |
| 8528.59.20 | 6% | Free (Y2) |
| 8528.59.30 | 6% | Free (Y2) |
| 8528.69.19 | 6% | Free (Y2) |
| 8528.69.30 | 6% | Free (Y2) |
| 8528.72.31 | 5% | Free (Y1) |
| 8528.72.92 | 5.5% | Free (Y1) |
| 8528.72.94 | 5% | Free (Y1) |
| 8528.72.99 | 5% | Free (Y1) |
| 8528.73.90 | 6% | Free (Y2) |
| 8530.80.90 | 6.5% | Free (Y2) |
| 8531.10.90 | 6.5% | Free (Y1) |
| 8539.21.00 | 7.5% | Free (Y3) |
| 8539.22.90 | 8% | Free (Y3) |
| 8539.29.91 | 8% | Free (Y3) |
| 8539.31.00 | 7% | Free (Y3) |
| 8539.32.90 | 7.5% | Free (Y3) |
| 8539.41.90 | 7.5% | Free (Y3) |
| 8539.49.90 | 7.5% | Free (Y3) |
| 8539.51.90 | 6% | Free (Y1) |
| 8539.90.90 | 6% | Free (Y1) |
| 8601.10.00 | 9.5% | Free (Y3) |
| 8601.20.00 | 9.5% | Free (Y3) |
| 8602.10.00 | 9.5% | Free (Y3) |
| 8602.90.00 | 9.5% | Free (Y3) |
| 8603.10.00 | 8% | Free (Y3) |
| 8603.90.00 | 8% | Free (Y3) |
| 8605.00.00 | 11% | Free (Y3) |
| 8606.10.00 | 11% | Free (Y3) |
| 8606.30.00 | 11% | Free (Y3) |
| 8606.91.00 | 11% | Free (Y3) |
| 8606.92.00 | 11% | Free (Y3) |
| 8606.99.00 | 11% | Free (Y3) |
| 8607.19.19 | 9.5% | Free (Y3) |
| 8607.19.29 | 9.5% | Free (Y3) |
| 8607.21.20 | 10% | Free (Y3) |
| 8607.21.90 | 10% | Free (Y3) |
| 8607.29.90 | 10% | Free (Y3) |
| 8607.99.19 | 8.5% | Free (Y3) |
| 8607.99.20 | 11% | Free (Y3) |
| 8705.10.10 | 6.1% | Free (Y2) |
| 8705.20.00 | 6.1% | Free (Y1) |
| 8705.40.10 | 6.1% | Free (Y1) |
| 8708.29.99 | 6% | Free (Y3) |
| 8708.40.29 | 6% | Free (Y3) |
| 8708.50.89 | 6% | Free (Y3) |
| 8708.91.29 | 6% | Free (Y3) |
| 8708.91.99 | 6% | Free (Y3) |
| 8708.93.19 | 6% | Free (Y3) |
| 8708.99.15 | 6% | Free (Y3) |
| 8708.99.49 | 6% | Free (Y3) |
| 8712.00.00 | 13% | Free (Y3) |
| 8716.80.20 | 6.5% | Free (Y3) |
| 8801.00.10 | 11% | Free (Y3) |
| 8901.10.10 | 25% | Free (Y3) |
| 8901.10.90 | 25% | Free (Y3) |
| 8901.20.10 | 25% | Free (Y3) |
| 8901.20.90 | 25% | Free (Y3) |
| 8901.30.00 | 25% | Free (Y3) |
| 8901.90.10 | 15% | Free (Y3) |
| 8901.90.91 | 25% | Free (Y3) |
| 8901.90.99 | 25% | Free (Y3) |
| 8902.00.10 | 25% | Free (Y3) |
| 8903.11.00 | 9.5% | Free (Y3) |
| 8903.12.00 | 9.5% | Free (Y3) |
| 8903.19.00 | 9.5% | Free (Y3) |
| 8903.21.00 | 9.5% | Free (Y3) |
| 8903.22.00 | 9.5% | Free (Y3) |
| 8903.23.00 | 9.5% | Free (Y3) |
| 8903.31.00 | 9.5% | Free (Y3) |
| 8903.32.00 | 9.5% | Free (Y3) |
| 8903.33.00 | 9.5% | Free (Y3) |
| 8903.93.90 | 9.5% | Free (Y3) |
| 8903.99.90 | 9.5% | Free (Y3) |
| 8904.00.00 | 25% | Free (Y3) |
| 8905.10.00 | 25% | Free (Y3) |
| 8905.20.19 | 20% | Free (Y3) |
| 8905.20.20 | 25% | Free (Y3) |
| 8905.90.19 | 20% | Free (Y3) |
| 8905.90.90 | 25% | Free (Y3) |
| 8906.10.00 | 25% | Free (Y3) |
| 8906.90.19 | 15% | Free (Y3) |
| 8906.90.91 | 25% | Free (Y3) |
| 8906.90.99 | 25% | Free (Y3) |
| 8907.10.90 | 9.5% | Free (Y3) |
| 8907.90.20 | 6.5% | Free (Y3) |
| 8907.90.90 | 15.5% | Free (Y3) |
| 8908.00.90 | 15.5% | Free (Y3) |
| 9005.90.91 | 6% | Free (Y1) |
| 9005.90.99 | 6% | Free (Y1) |
| 9006.30.90 | 5% | Free (Y1) |
| 9006.53.10 | 5% | Free (Y1) |
| 9006.59.10 | 5% | Free (Y1) |
| 9006.69.20 | 6.5% | Free (Y2) |
| 9006.69.90 | 5% | Free (Y1) |
| 9007.10.90 | 5% | Free (Y1) |
| 9007.20.90 | 6% | Free (Y2) |
| 9008.50.10 | 6% | Free (Y2) |
| 9008.50.29 | 6% | Free (Y2) |
| 9008.50.30 | 5.5% | Free (Y1) |
| 9008.90.20 | 7% | Free (Y3) |
| 9017.10.20 | 8.5% | Free (Y3) |
| 9102.11.00 | 5% | Free (Y1) |
| 9102.91.90 | 5% | Free (Y1) |
| 9103.10.00 | 11% | Free (Y3) |
| 9103.90.00 | 14% | Free (Y3) |
| 9105.11.00 | 14% | Free (Y3) |
| 9105.19.00 | 14% | Free (Y3) |
| 9105.21.90 | 14% | Free (Y3) |
| 9105.29.00 | 14% | Free (Y3) |
| 9105.91.10 | 5% | Free (Y1) |
| 9105.91.90 | 14% | Free (Y3) |
| 9105.99.90 | 11% | Free (Y3) |
| 9106.90.10 | 14% | Free (Y3) |
| 9113.10.90 | 4.5% | Free (Y1) |
| 9201.20.00 | 7% | Free (Y2) |
| 9201.90.90 | 7% | Free (Y2) |
| 9202.90.90 | 6% | Free (Y2) |
| 9205.90.20 | 7% | Free (Y2) |
| 9205.90.90 | 6% | Free (Y1) |
| 9206.00.90 | 6% | Free (Y1) |
| 9207.10.00 | 6% | Free (Y3) |
| 9207.90.90 | 6% | Free (Y3) |
| 9208.10.00 | 6% | Free (Y1) |
| 9209.30.90 | 4.5% | Free (Y1) |
| 9209.91.90 | 5% | Free (Y1) |
| 9209.94.90 | 5% | Free (Y1) |
| 9301.10.90 | 7% | Free (Y2) |
| 9301.20.00 | 7% | Free (Y2) |
| 9301.90.90 | 7% | Free (Y2) |
| 9303.30.10 | 7% | Free (Y2) |
| 9304.00.90 | 7% | Free (Y2) |
| 9305.20.90 | 7.5% | Free (Y3) |
| 9306.21.00 | 7% | Free (Y2) |
| 9306.30.90 | 7% | Free (Y2) |
| 9306.90.90 | 7% | Free (Y2) |
| 9307.00.00 | 7% | Free (Y2) |
| 9401.53.90 | 9.5% | Free (Y3) |
| 9403.83.19 | 9.5% | Free (Y3) |
| 9406.90.20 | 15.5% | Free (Y3) |
| 9503.00.10 | 8% | Free (Y3) |
| 9506.59.90 | 7% | Free (Y3) |
| 9506.70.20 | 5.5% | Free (Y2) |
| 9507.10.90 | 6.5% | Free (Y2) |
| 9507.30.00 | 6.5% | Free (Y3) |
| 9507.90.10 | 7% | Free (Y3) |
| 9507.90.99 | 6.5% | Free (Y2) |
| 9601.90.00 | 6.5% | Free (Y2) |
| 9603.10.10 | 11% | Free (Y3) |
| 9603.10.20 | 7% | Free (Y2) |
| 9603.21.00 | 7% | Free (Y3) |
| 9603.29.00 | 7% | Free (Y2) |
| 9603.30.10 | 7% | Free (Y2) |
| 9603.40.10 | 15.5% | Free (Y3) |
| 9603.40.90 | 7% | Free (Y2) |
| 9603.90.10 | 11% | Free (Y3) |
| 9603.90.20 | 8% | Free (Y3) |
| 9603.90.30 | 15.5% | Free (Y3) |
| 9603.90.90 | 6.5% | Free (Y2) |
| 9607.11.90 | 10% | Free (Y3) |
| 9607.19.00 | 11% | Free (Y3) |
| 9607.20.10 | 11.5% | Free (Y3) |
| 9608.10.00 | 7% | Free (Y2) |
| 9608.20.00 | 7% | Free (Y2) |
| 9608.30.10 | 7% | Free (Y2) |
| 9608.30.90 | 7% | Free (Y2) |
| 9608.40.00 | 7% | Free (Y2) |
| 9608.50.00 | 7% | Free (Y2) |
| 9608.60.90 | 7% | Free (Y2) |
| 9608.99.90 | 7% | Free (Y2) |
| 9609.10.00 | 7% | Free (Y2) |
| 9609.90.00 | 7% | Free (Y2) |
| 9610.00.00 | 4.5% | Free (Y1) |
| 9611.00.00 | 6.5% | Free (Y2) |
| 9612.10.20 | 15.5% | Free (Y3) |
| 9612.10.30 | 15.5% | Free (Y3) |
| 9612.10.90 | 8.5% | Free (Y3) |
| 9612.20.00 | 8.5% | Free (Y3) |
| 9613.10.00 | 6.5% | Free (Y2) |
| 9613.20.00 | 9% | Free (Y3) |
| 9613.80.10 | 9.5% | Free (Y3) |
| 9613.80.90 | 8% | Free (Y3) |
| 9613.90.00 | 6.5% | Free (Y2) |
| 9614.00.19 | 6.5% | Free (Y2) |
| 9614.00.90 | 7% | Free (Y2) |
| 9615.11.00 | 5.5% | Free (Y1) |
| 9615.19.00 | 7% | Free (Y2) |
| 9616.10.00 | 8.5% | Free (Y3) |
| 9616.20.00 | 12% | Free (Y3) |
| 9617.00.00 | 7.5% | Free (Y3) |
| 9618.00.00 | 9% | Free (Y3) |
| 9619.00.22 | 12% | Free (Y3) |
| 9619.00.23 | 18% | Free (Y3) |
| 9619.00.24 | 17% | Free (Y3) |
| 9619.00.25 | 18% | Free (Y3) |
| 9619.00.29 | 18% | Free (Y3) |
| 9619.00.92 | 12% | Free (Y3) |
| 9619.00.99 | 7% | Free (Y2) |
| 9620.00.92 | 6% | Free (Y2) |
| 9701.22.90 | 7% | Free (Y2) |
| 9701.29.90 | 7% | Free (Y2) |
| 9701.92.90 | 7% | Free (Y2) |
| 9701.99.90 | 7% | Free (Y2) |
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