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CUSTOMS TARIFF ACT 1995 - SCHEDULE 4

Concessional rates of duty

Section 15              

Part I -- General concessions for prescribed persons, bodies, authorities or countries

   

 

1A

Books, publications and documents to which Annex A of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex A of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976 applies, as prescribed by by‑law

Free

1B

Works of art and collectors' pieces of an educational, scientific or cultural nature to which Annex B of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex B of the Protocol to the Agreement adopted by UNESCO at its 19 th session at Nairobi in 1976 applies, and being goods consigned to galleries, museums and other institutions where the Commissioner for Taxation has certified that the institution falls within Item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 in table 12 in section 30‑100 of the Income Tax Assessment Act 1997

Free

1C

Visual and auditory materials of an educational, scientific or cultural nature to which Annex C of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex C.2 of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976 applies, as prescribed by by‑law

Free

1D

Scientific instruments and apparatus to which Annex D of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex D of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976 applies, as prescribed by by‑law

Free

1E

Goods, as prescribed by by‑law, for people with disabilities, to which Annex E of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex E of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976 applies

Free

2

Goods that, at the time they are entered for home consumption, are owned by the Commonwealth and exemption from duty of which is, in the opinion of the Minister, in the national interest

Free

3

Goods that, at the time they are entered for home consumption, are for the official use of:

     (a)      the Governor‑General; or

    (b)      a member of the family of the Governor‑General

Free

4

Goods, as prescribed by by‑law, that, at the time they are entered for home consumption, are:

     (a)      owned by the government of a country other than Australia; and

    (b)      for the official use of that government and are not to be used for the purposes of trade

Free

5

Goods, that are, at the time they are entered for home consumption, for the official use of a Trade Commissioner in Australia of any country, being a person who is not an Australian citizen, is not ordinarily resident in Australia or in a Territory and is not otherwise engaged in a profession, business or occupation, other than goods specified in the Table hereunder:

Free

 

                THE TABLE

        (a)      alcoholic beverages;

       (b)      tobacco products;

        (c)      motor vehicles;

       (d)      aircraft;

        (e)      sea craft

 

6

Goods that are:

     (a)      for the official use of a Trade Commissioner in Australia of any country, being a Trade Commissioner to whom item 5 of this Schedule does not apply;

    (b)      declared by that Trade Commissioner, in writing, to be for such official use; and

     (c)      goods, or are included in a class of goods, approved by the Chief Executive Officer for the purposes of this item

Free

7

Goods, as prescribed by by‑law, that are:

     (a)      for the official use of an international organisation established by agreement between the Government of Australia and the government of another country or other countries; or

    (b)      for the official or personal use of an official of an international organisation referred to in paragraph (a)

Free

8

Goods, as prescribed by by‑law, that are for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country or other countries

Free

9

Goods, as prescribed by by‑law, in relation to which the Customs procedures of the Commonwealth are to be applied in the manner mentioned in Article 16 of the Treaty between the Government of Australia and the Government of the Independent State of Papua New Guinea that was signed at Sydney on 18 December 1978

Free

10

Goods that, at the time they are entered for home consumption, are for the official use of:

     (a)      the Governor of a State; or

    (b)      a member of the family of the Governor of a State

Free

12

Aids and appliances, as prescribed by by‑law, for people with disabilities

Free

13

Goods, as prescribed by by‑law, that are for use in connection with an Australian Industry Involvement program approved by the Commonwealth, as follows:

     (a)      raw materials or components that are to be used as inputs in the production or manufacture of further goods that will ultimately become the property of the Commonwealth of Australia;

    (b)      raw materials or components that are to be used as inputs in the production or manufacture of further goods that will ultimately be exported under a formal Defence Offset Program; or

     (c)      tools and specialised test equipment for the support of Defence material or for use under a formal Offset Program and which will eventually become the property of the Commonwealth of Australia

Free

14

Goods:

     (a)      that are for use as components or materials in a research program or project at an institution that is a tertiary institution for the purposes of the Employment, Education and Training Act 1988 ;

    (b)      that are not goods:

                   (i)      imported by or for a tertiary institution to which the Chief Executive Officer has directed the item does not apply;

                  (ii)      for use in a class or kind of research program or project to which the Chief Executive Officer has directed the item does not apply; or

                 (iii)      in respect of which the Chief Executive Officer is of the opinion that substitutable goods are produced in Australia or are capable of being produced in Australia by any person in the ordinary course of business; and

     (c)      in respect of which the Vice‑Chancellor or other executive officer of that tertiary institution, approved by the Chief Executive Officer, has complied with such conditions as are stipulated by the Chief Executive Officer

Free

15

Goods, as prescribed by by‑law, being:

     (a)      goods imported by passengers or members of the crew of ships or aircraft;

    (b)      goods that:

                   (i)      at the time they are approved for delivery for home consumption, are the property of a person who has arrived in Australia on an international flight within the meaning of section 96B of the Customs Act 1901 ; and

                  (ii)      were purchased by that person in an inwards duty free shop within the meaning of that section;

     (c)      goods, brought into, or sent to, Australia by such members of the Defence Force stationed outside Australia as are prescribed by by‑law;

    (d)      goods imported by members of the forces of Canada, New Zealand or the United Kingdom; or

     (e)      passengers' personal effects, furniture or household goods

Free

16

Goods, as prescribed by by‑law, of a scientific nature that are covered by an agreement or arrangement between the Government of Australia and the government of another country on co‑operation in the field of science and technology

Free

Part II -- General concessions for prescribed classes of goods

17

 

Goods:

        (a)      produced in Australia, that have been exported from Australia and returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being:

                      (i)     goods that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901 ) in respect of which excise duty (payable under the Excise Tariff Act 1921 ) has not been paid; or

                     (ii)     goods in respect of which drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

       (b)      on which duties of the Commonwealth were paid when first imported into Australia, that have been exported from Australia and are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

                      (i)     any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

                        

                     (ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

Free

 

        (c)      which, when first imported into Australia, were entered for home consumption under item 41A of Part III of Schedule 4 to this Act with export credits used in calculating the rate of duty, that have been exported from Australia and that are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

                      (i)     any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

                     (ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

                    (iii)     reinstatement of export credits was made and an amount equal to the value of the export credits has not been paid to the Commonwealth; or

                   (iv)     reinstatement of export credits was made and has not been reversed; or

       (d)      which, when first imported into Australia, were entered for home consumption under item 41E of Part III of Schedule 4 to this Act with duty credit owned under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999 , used in calculating the rate of duty, that have been exported from Australia and that are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

                      (i)     any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

                     (ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

        (e)      which, when first imported into Australia, were entered for home consumption under item 54 of Part III of Schedule 4 to this Act with import credits used in calculating the rate of duty, that have been exported from Australia and are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

                      (i)     any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

                        

 

                     (ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

                    (iii)     reinstatement of import credits was made and an amount equal to the value of the import credits has not been paid to the Commonwealth; or

                   (iv)     reinstatement of import credits was made and has not been reversed

Exception

This item does not apply to goods covered by item 17A of this Schedule

 

17A

 

Goods produced in Australia, that have been exported from Australia and returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and that contain components of any of the following kinds:

        (a)      components that were previously imported by the holder of a tradex order in which the components were specified other than components on which tradex duty has been paid under section 21 of the Tradex Scheme Act 1999 ; or

       (b)      components that were previously imported under the manufacturing in bond scheme other than components on which duties of the Commonwealth have been paid; or

        (c)      components in respect of which drawback of any duties of the Commonwealth was paid and in respect of which an amount equal to such drawback has not been paid to the Commonwealth; or

       (d)      components that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901 ) in respect of which excise duty (payable under the Excise Tariff Act 1921 ) was not paid

An amount equal to the amount of duty assessed in respect of each component mentioned in paragraph (a), (b), (c) or (d) in column 2 of this item in accordance with Part 2 of this Act as if each component had been separately imported and, if the goods contain more than one such component, the total of the amounts of duty assessed

NZ/PG/FI/DC/DCS/DCT/LDC/SG/US/TH:

An amount equal to the amount of duty assessed in respect of each component mentioned in paragraph (a), (b), (c) or (d) in column 2 of this item in accordance with Part 2 of this Act as if each component had been separately imported and, if the goods contain more than one such component, the total of the amounts of duty assessed

18A

Goods, or parts of goods, previously imported into Australia and returned after repair overseas free of charge in accordance with the provisions of a warranty applicable to the previously imported goods, but not including upgraded goods or goods to replace goods which have reached the end of their operational life, and which are not goods in respect of which drawback or refund of any duties, taxes or charges of the Commonwealth were paid

Free

18B

Goods, or parts of goods, supplied free of charge under the provisions of a warranty to replace goods or parts of goods previously imported into Australia, but not including upgraded goods or goods to replace goods which have reached the end of their operational life, where the replaced goods:

        (a)      are of no commercial value; or

       (b)      have been or will be destroyed; or

        (c)      have been or will be exported and will not be reimported under any provision of this Schedule; and

       (d)      are not goods in respect of which drawback or refund of any duties, taxes or charges of the Commonwealth were paid

Free

18C

Goods, or parts of goods, supplied free of charge as part of a global product safety recall due to a product safety fault, but not including upgraded goods or goods to replace goods which have reached the end of their effective operational life, where:

        (a)      the imported goods are to replace previously imported goods or parts of goods; and

       (b)      the replaced goods are of no commercial value; or

        (c)      the replaced goods have been or will be destroyed; or

       (d)      the replaced goods have been or will be exported and will not be reimported under any provision of this Schedule; and

        (e)      the replaced goods are not goods in respect of which drawback or refund of any duties, taxes or charges of the Commonwealth were paid

Free

19

Goods that a Tariff Concession Order provided for by section 269Q of the Customs Act 1901 declares are goods to which this item applies, being goods the identity of which has not been altered since the date the goods were exported from Australia

Free

20A

Goods, that have been exported from Australia for repair or renovation, not being goods to which item 18A, 18B, 18C or 19 applies, being goods:

        (a)      that have not been subjected to any other process (for example, industrial processing or a further manufacturing process) other than that required to effect the repair or renovation; and

       (b)      that are not new or upgraded versions of the exported goods; and

        (c)      on which, under Schedule 3, 5 or 6, duty is ascertained by reference to a percentage of the value of the goods

Such percentage of the cost, as determined by the Chief Executive Officer, of materials, labour and other charges involved in the repair or renovation as is the percentage by reference to which duty is ascertained in respect of the goods under Part 2 of this Act

NZ/PG/FI/DC/DCS/LDC/SG/US/TH: Such percentage of the cost, as determined by the Chief Executive Officer, of materials, labour and other charges involved in the repair or renovation as is the percentage by reference to which duty is ascertained in respect of the goods under Part 2 of this Act

20B

Goods, as prescribed by by‑law, not being goods to which item 18A, 18B, 18C or 19 applies, where the imported goods:

        (a)      are part of a batch repair process to replace goods exported from Australia for repair or renovation; and

       (b)      are not new or upgraded versions of the exported goods; and

        (c)      are not replacing goods that have reached the end of their effective operational life; and

       (d)      are goods on which, under Schedule 3, 5 or 6, duty is ascertained by reference to a percentage of the value of the goods

Such percentage of the cost, as determined by the Chief Executive Officer, of materials, labour and other charges involved in the repair or renovation as is the percentage by reference to which duty is ascertained in respect of the goods under Part 2 of this Act

NZ/PG/FI/DC/DCS/LDC/SG/US/TH: Such percentage of the cost, as determined by the Chief Executive Officer, of materials, labour and other charges involved in the repair or renovation as is the percentage by reference to which duty is ascertained in respect of the goods under Part 2 of this Act

21

Goods, as prescribed by by‑law, that are imported for repair, alteration or industrial processing and are to be exported

Free

21A

Goods specified in a tradex order in force under the Tradex Scheme Act 1999 that are imported by the holder of the tradex order

Free

22

Goods, as prescribed by by‑law, for use in the exploration for oil or natural gas, or in the development of oil or natural gas wells

Free

22A

Goods, as prescribed by by‑law, being for use in a petroleum activity in the Eastern Greater Sunrise offshore area, within the meaning of the Offshore Petroleum Act 2006

Free

23A

Goods, as prescribed by by‑law, that have been donated or bequeathed by a person, company or organisation domiciled or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature

Free

23B

Goods, as prescribed by by‑law, that have been donated or bequeathed to the public or to a public institution

Free

23C

Printed matter, including printed pictures and photographs, the property of any public institution and intended for deposit or exhibition therein

Free

24

Goods that are not to be sold or to be used for purposes of trade and that the Collector is satisified became the property of the importer under the will or the intestacy of a deceased person at a time when the importer was resident or established in Australia

Free

25A

Trophies won outside Australia, as prescribed by by‑law

Free

25B

Decorations, medallions or certificates awarded, or to be awarded, outside Australia and sent from outside Australia to persons within Australia, as prescribed by by‑law

Free

25C

Trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia, as prescribed by by‑law

Free

26

Pictorial illustrations for teaching purposes in universities, colleges, schools or public institutions

Free

27

Handicrafts, as prescribed by by‑law

Free

28A

Theatrical costumes and properties, as prescribed by by‑law

Free

28B

Goods, being traditional costumes that are authentic and characteristic in design and made from traditional materials in the country of origin of the tradition, imported by groups established for the purpose of performing in those traditional costumes

Free

29

Goods, for use as prototypes, as prescribed by by‑law

Free

30

Robots, as defined by by‑law, and parts and accessories suitable for use solely or principally with such robots

Free

31

Aircraft parts, materials and test equipment for use in the manufacture, repair, maintenance or modification of aircraft, other than:

        (a)      textiles and goods made from textiles;

       (b)      goods for use in the servicing of aircraft

Free

32A

Goods, as prescribed by by‑law, on which no duty is payable and in respect of which, in the opinion of the Chief Executive Officer, the value is insubstantial

Free

32B

Goods, as prescribed by by‑law, which in the opinion of the Chief Executive Officer, the amount of duty that, but for this item, would be payable and the value are insubstantial

Free

33A

Calendars, catalogues, overseas travel literature, overseas price lists and other overseas printed matter, as prescribed by by‑law

Free

33B

Samples, as prescribed by by‑law, of negligible value

Free

34

Goods imported on or in containers, being containers that will be exported without being put to any other use, as prescribed by by‑law

In respect of the goods on or in the containers: The rate of duty that would apply to the goods if they were imported separately

NZ/PG/FI/DC/DCS/LDC/SG/US/TH: The rate of duty that would apply to the goods if they were imported separately

In respect of the containers: Free

Part III -- Other concessions for prescribed goods

   

 

35

Tobacco, cigars, cigarettes or snuff, in quantities approved by the Chief Executive Officer, for use in a medical or other scientific research programme approved by the Chief Exceutive Officer

Free

36

Goods, as prescribed by by‑law, classified under a heading or subheading of Schedule 3 specified in the Table below:

Free

 

 

Table

 

 

 

2836.20.00

2903.49.10

 

2905.16.00

 

2905.19.10

2912.60.00

2915.70.00

2915.90.00

 

3503.00.10

3701.30.00

3701.91.00

3701.99.00

 

3702.32.90

3702.39.90

3702.44.90

3702.93.00

 

3814.00.00

 

 

 

37

Goods classified under 3705 of Schedule 3, as prescribed by by‑law

Free

38

Goods classified under 3907.60.00, 3907.70.00, 3907.9 or 3908 of Schedule 3, as prescribed by by‑law

Free

39A

Printing paper for use in the production of magazines, newspapers, periodicals, posters and other printed matter of a kind that, if imported, would be classified within Chapter 49, as prescribed by by‑law

Free

39B

Clay coated paperboard classified under heading 4810 for use in the manufacture of aseptic liquid packaging, under security

Free

39C

Paper and paperboard classified under heading 4810 or 4811 for use in the manufacture of flip‑top cigarette packaging, under security

Free

40A

Textiles, clothing and footwear, as prescribed by by‑law

Free

40B

Goods which, but for the operation of sub‑Note 1(b) to Chapter 90, would be classified in Chapter 90

Free

41A

Goods, as prescribed by by‑law, entered for home consumption on or before 31 December 2001, being goods classified under 8702, 8703 or 8704 of Schedule 3, including components therefor, imported by the owner of a determination issued under the Export Facilitation Scheme for certain motor vehicles and components

An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any amount of export credits issued to the owner of the goods

NZ/PNG/FI/DC/DCS: An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any amount of export credits issued to the owner of the goods

41B

Goods, as prescribed by by‑law, entered for home consumption on or before 31 December 2000, being vehicle components, including vehicle components imported with and forming part of vehicles that are not assembled or are not further assembled than a stage that constitutes a sub‑assembly, for use as original components in the assembly or manufacture of:

         (i)      vehicles of a kind which, if imported, would be classified under 8701.20.00, 8701.90.20, 8702, 8703, 8704 or 8705 of Schedule 3; or

        (ii)      trailers and semi‑trailers for articulated vehicles, being trailers and semi‑trailers of a kind which, if imported, would be classified under 8716.31.00, 8716.39.00 or 8716.40.00 of Schedule 3

An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any amount of export credits issued to the owner of the goods

NZ/PNG/FI/DC/DCS: An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any amount of export credits issued to the owner of the goods

41C

Goods, as prescribed by by‑law, entered for home consumption on or before 31 December 2000, being goods that are for use in the testing, quality control, manufacturing evaluation or engineering development of passenger motor vehicles or motor vehicle components manufactured under the plan known as the Passenger Motor Vehicle Manufacturing Plan

Free

41D

Vehicles of an age of 30 years or more, being:

        (a)      utilities or pick‑ups, having a g.v.w. not exceeding 3.5 tonnes classified under 8704.21.10 or 8704.31.10 of Schedule 3; or

       (b)      passenger motor vehicles

Free

41E

Goods, as prescribed by by‑law, being goods classified under a subheading of heading 8702, 8703 or 8704, including components therefor, imported by a person who owns duty credit under the Automotive Competitiveness and Investment Scheme set out in the ACIS Administration Act 1999 that can be applied in respect of the importation of those goods and who applies that credit to that importation

An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any duty credit owned by the owner of the goods that can be and is applied to the goods

NZ/PG/CA/DC/DCS/LDC/SG/US/TH: An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any duty credit owned by the owner of the goods that can be and is applied to the goods

41F

Goods, as prescribed by by‑law, entered for home consumption on or after 1 January 2001, being vehicle components for use as original equipment in the assembly or manufacture of vehicles of a kind which, if imported, would be classified under a heading or subheading of Schedule 3 listed below:

Free

 

List

8701.20.00

8701.90.20

8702

8703.22.20

8703.23.20

8703.24.20

8703.31.20

8703.32.20

8703.33.20

8703.90.20

8704

8705

 

41G

Goods, as prescribed by by‑law, entered for home consumption on or after 1 January 2001, being goods that are for use in the testing, quality control, manufacturing evaluation or engineering development of:

        (a)      motor vehicles manufactured by motor vehicle producers registered under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999 ; or

       (b)      original equipment components for inclusion in motor vehicles manufactured by motor vehicle producers registered under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999

Free

42

Parts of vessels, and materials, for use in the construction, modification and repair of vessels exceeding 150 gross construction tons as defined in the Bounty (Ships) Act 1989

Free

43

Goods, as prescribed by by‑law, being original components of machinery classified under a heading or subheading in Chapter 84, 85 or 90 of Schedule 3, entered for home consumption on or before 30 June 2002

The rate of duty that would apply to the goods if they were the machine of which they are a component

NZ/PNG/FI/DC/DCS: The rate of duty that would apply to the goods if they were the machine of which they are a component

 

Table of related Customs Subheadings and Items and Excise Items

 

Column 1
Customs Subheading
or Item

Column 2
Excise Item

 

1516.10.10

11(L)

 

1516.20.10

11(L)

 

2203.00.31

1(D)

 

2203.00.39

2(H)

 

2203.00.61

1(C)(1)(a)

 

2203.00.62

1(C)(1)(b)

 

2203.00.69

1(C)(1)(c)

 

2203.00.71

1(C)(2)(a)

 

2203.00.72

1(C)(2)(b)

 

2203.00.79

1(C)(2)(c)

 

2204.10.23

1(D)

 

2204.10.29

2(H)

 

2204.10.83

1(D)

 

2204.10.89

2(H)

 

2204.21.30

1(D)

 

2204.21.90

2(H)

 

2204.29.30

1(D)

 

2204.29.90

2(H)

 

2205.10.30

1(D)

 

2205.10.90

2(H)

 

2205.90.30

1(D)

 

2205.90.90

2(H)

 

2206.00.52

1(D)

 

2206.00.59

2(H)

 

2206.00.62

1(D)

 

2206.00.69

2(H)

 

2206.00.74

1(C)(1)(a)

 

2206.00.75

1(C)(1)(b)

 

2206.00.78

1(C)(1)(c)

 

2206.00.82

1(C)(2)(a)

 

2206.00.83

1(C)(2)(b)

 

2206.00.89

1(C)(2)(c)

 

2206.00.92

1(D)

 

2206.00.99

2(H)

 

2207.10.00

2(H)

 

2207.20.10

11(K)

 

2208.20.10

2(A)

 

2208.20.90

2(C)

 

2208.30.00

2(D)

 

2208.40.00

2(F)

 

2208.50.00

2(H)

2208.60.00

2(H)

2208.70.00

2(G)

2208.90.20

1(D)

2208.90.90

2(H)

2401.20.00

6(B)

2401.30.00

6(B)

2402.10.20

7(A)

2402.10.80

7(B)

2402.20.20

8(A)

2402.20.80

8(B)

2403.10.30

6(A)

2403.10.70

6(B)

2403.91.00

6(B)

2403.99.20

9

2403.99.80

6(B)

2707.10.00

11(H)(1)(c)

2707.20.29

11(H)(1)(c)

2707.20.89

11(H)(1)(c)

2707.30.29

11(H)(1)(c)

2707.30.89

11(H)(1)(c)

2707.50.39

11(H)(1)(c)

2707.50.89

11(H)(1)(c)

2709.00.81

11(F)(2)

2709.00.87

11(F)(5)

2709.00.88

11(F)(4)

2710.11.61

11(H)(2)(a)

2710.11.62

11(H)(2)(b)

2710.11.69

11(H)(2)(c)

2710.11.73

11(I)(2)(b)

2710.11.74

11(I)(3)(b)

2710.11.79

11(I)(3)(a)

2710.11.81

12

2710.11.82

12

2710.19.13

11(G)(3)

2710.19.17

11(G)(6)

2710.19.18

11(G)(5)

2710.19.21

11(C)(2)

2710.19.29

11(C)(1)

2710.19.33

11(B)(1)(b)

2710.19.34

11(B)(2)(b)

2710.19.37

11(B)(2)(e)

2710.19.38

11(B)(2)(d)

2710.19.40

11(A)

2710.19.50

11(D)

2710.19.73

11(I)(2)(b)

2710.19.74

11(I)(3)(b)

2710.19.79

11(I)(3)(a)

2710.19.81

12

2710.19.82

12

2710.19.91

15(A)

2710.19.92

15(C)

2710.91.13

11(G)(3)

2710.91.17

11(G)(6)

2710.91.18

11(G)(5)

2710.91.21

11(C)(2)

2710.91.29

11(C)(1)

2710.91.33

11(B)(1)(b)

2710.91.34

11(B)(2)(b)

2710.91.37

11(B)(2)(e)

2710.91.38

11(B)(2)(d)

2710.91.40

11(A)

2710.91.50

11(D)

2710.91.61

11(H)(2)(a)

2710.91.62

11(H)(2)(b)

2710.91.69

11(H)(2)(c)

2710.91.73

11(I)(2)(b)

2710.91.74

11(I)(3)(b)

2710.91.79

11(I)(3)(a)

2710.91.81

12

2710.91.82

12

2710.91.91

15(A)

2710.91.92

15(C)

2710.99.13

11(G)(3)

2710.99.17

11(G)(6)

2710.99.18

11(G)(5)

2710.99.21

11(C)(2)

2710.99.29

11(C)(1)

2710.99.33

11(B)(1)(b)

2710.99.34

11(B)(2)(b)

2710.99.37

11(B)(2)(e)

2710.99.38

11(B)(2)(d)

2710.99.40

11(A)

2710.99.50

11(D)

2710.99.61

11(H)(2)(a)

2710.99.62

11(H)(2)(b)

2710.99.69

11(H)(2)(c)

2710.99.73

11(I)(2)(b)

2710.99.74

11(I)(3)(b)

2710.99.79

11(I)(3)(a)

2710.99.81

12

2710.99.82

12

2710.99.91

15(A)

2710.99.92

15(C)

2902.20.90