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Current tariff classification

    ​​Schedule 6A

    Peru-Australia Free Trade Agreement

    (Sections 15 and 16 of the Customs Tariff Act 1995)

    Note: Except for the subheadings outlined in the table below, all rates are Free. The complete schedule, as originally legislated, is available at: Customs Tariff Amendment (Growing Australian Export Opportunities Across the Asia-Pacific) Act 2019

    Item Heading or subheading in Schedule 3 # Rate
    1 2005.91.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    2 2005.99.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    3 2203.00.63 $10.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    4 2203.00.64 $55.83 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    5 2203.00.65 $33.11 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    6 2203.00.66 $65.03 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    7 2203.00.67 $43.39 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    8 2203.00.69 $65.03 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    9 2203.00.71 $10.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    10 2203.00.72 $33.11 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    11 2203.00.79 $43.39 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    12 2203.00.91 $110.15 /L of alcohol
    13 2203.00.99 $110.15 /L of alcohol
    14 2204.10.23 $110.15 /L of alcohol
    15 2204.10.29 $110.15 /L of alcohol
    16 2204.10.83 $110.15 /L of alcohol
    17 2204.10.89 $110.15 /L of alcohol
    18 2204.21.30 $110.15 /L of alcohol
    19 2204.21.90 $110.15 /L of alcohol
    20 2204.22.30 $110.15 /L of alcohol
    21 2204.22.90 $110.15 /L of alcohol
    22 2204.29.30 $110.15 /L of alcohol
    23 2204.29.90 $110.15 /L of alcohol
    24 2205.10.30 $110.15 /L of alcohol
    25 2205.10.90 $110.15 /L of alcohol
    26 2205.90.30 $110.15 /L of alcohol
    27 2205.90.90 $110.15 /L of alcohol
    28 2206.00.13 $110.15 /L of alcohol
    29 2206.00.14 $110.15 /L of alcohol
    30 2206.00.21 $110.15 /L of alcohol
    31 2206.00.22 $110.15 /L of alcohol
    32 2206.00.23 $110.15 /L of alcohol
    33 2206.00.24 $110.15 /L of alcohol
    34 2206.00.52 $110.15 /L of alcohol
    35 2206.00.59 $110.15 /L of alcohol
    36 2206.00.62 $110.15 /L of alcohol
    37 2206.00.69 $110.15 /L of alcohol
    38 2206.00.72 $10.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    39 2206.00.73 $55.83 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    40 2206.00.76 $33.11 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    41 2206.00.77 $65.03 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    42 2206.00.78 $43.39 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    43 2206.00.79 $65.03 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    44 2206.00.82 $10.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    45 2206.00.83 $33.11 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    46 2206.00.89 $43.39 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    47 2206.00.92 $110.15 /L of alcohol
    48 2206.00.99 $110.15 /L of alcohol
    49 2207.10.00 $110.15 /L of alcohol
    50 2207.20.10 $0.537 /L
    51 2208.20.10 $102.87 /L of alcohol
    52 2208.20.90 $110.15 /L of alcohol
    53 2208.30.00 $110.15 /L of alcohol
    54 2208.40.00 $110.15 /L of alcohol
    55 2208.50.00 $110.15 /L of alcohol
    56 2208.60.00 $110.15 /L of alcohol
    57 2208.70.00 $110.15 /L of alcohol
    58 2208.90.20 $110.15 /L of alcohol
    59 2208.90.90 $110.15 /L of alcohol
    60 2401.10.00 $2,587.90 /kg
    61 2401.20.00 $2,587.90 /kg of tobacco content
    62 2401.30.00 $2,587.90 /kg of tobacco content
    63 2402.10.20 $1.55274 /stick
    64 2402.10.80 $2,587.90 /kg of tobacco content
    65 2402.20.20 $1.55274 /stick
    66 2402.20.80 $2,587.90 /kg of tobacco content
    67 2403.11.00 $2,587.90 /kg of tobacco content
    68 2403.19.10 $1.55274 /stick
    69 2403.19.90 $2,587.90 /kg of tobacco content
    70 2403.91.00 $2,587.90 /kg of tobacco content
    71 2403.99.80 $2,587.90 /kg of tobacco content
    71A 2404.11.00 $2,587.90 /kg of tobacco content
    72 2707.10.00 $0.537 /L
    73 2707.20.00 $0.537 /L
    74 2707.30.00 $0.537 /L
    75 2707.50.00 $0.537 /L
    76 2709.00.90 $0.537 /L
    77 2710.12.61 $0.03556 /L
    78 2710.12.62 (Rate No. 001) $0.537 /L of gasoline
    plus
    (Rate No. 002) $0.537 /L of ethanol
    plus
    (Rate No. 003) $0.537 /L of other substances (if any) in the blend
    79 2710.12.69 $0.537 /L
    80 2710.12.70 $0.537 /L
    81 2710.19.16 $0.537 /L
    82 2710.19.22 (Rate No. 001) $0.537 /L of diesel
    plus
    (Rate No. 002) $0.537 /L of ethanol
    plus
    (Rate No. 003) $0.537 /L of other substances (if any) in the blend
    83 2710.19.28 $0.537 /L
    84 2710.19.40 $0.03556 /L
    85 2710.19.51 $0.537 /L
    86 2710.19.52 $0.537 /L
    87 2710.19.53 $0.537 /L
    88 2710.19.70 $0.537 /L
    89 2710.19.91 $0.142 /L
    90 2710.19.92 $0.142 /kg
    91 2710.20.00 (Rate No. 001) $0.537 /L
    plus
    (Rate No. 002) $0.537 /L of ethanol (if any)
    plus
    (Rate No. 003) $0.537 /L of other substances in the blend
    92 2710.91.16 $0.537 /L
    93 2710.91.22 (Rate No. 001) $0.537 /L of diesel
    plus
    (Rate No. 002) $0.537 /L of ethanol
    plus
    (Rate No. 003) $0.537 /L of other substances (if any) in the blend
    94 2710.91.28 $0.537 /L
    95 2710.91.40 $0.03556 /L
    96 2710.91.51 $0.537 /L
    97 2710.91.52 $0.537 /L
    98 2710.91.53 $0.537 /L
    99 2710.91.61 $0.03556 /L
    100 2710.91.62 (Rate No. 001) $0.537 /L of gasoline
    plus
    (Rate No. 002) $0.537 /L of ethanol
    plus
    (Rate No. 003) $0.537 /L of other substances (if any) in the blend
    101 2710.91.69 $0.537 /L
    102 2710.91.70 $0.537 /L
    103 2710.91.80 (Rate No. 001) $0.537 /L of biodiesel
    plus
    (Rate No. 002) $0.537 /L of ethanol (if any)
    plus
    (Rate No. 003) $0.537 /L of other substances in the blend
    104 2710.91.91 $0.142 /L
    105 2710.91.92 $0.142 /kg
    106 2710.99.16 $0.537 /L
    107 2710.99.22 (Rate No. 001) $0.537 /L of diesel
    plus
    (Rate No. 002) $0.537 /L of ethanol
    plus
    (Rate No. 003) $0.537 /L of other substances (if any) in the blend
    108 2710.99.28 $0.537 /L
    109 2710.99.40 $0.03556 /L
    110 2710.99.51 $0.537 /L
    111 2710.99.52 $0.537 /L
    112 2710.99.53 $0.537 /L
    113 2710.99.61 $0.03556 /L
    114 2710.99.62 (Rate No. 001) $0.537 /L of gasoline
    plus
    (Rate No. 002) $0.537 /L of ethanol
    plus
    (Rate No. 003) $0.537 /L of other substances (if any) in the blend
    115 2710.99.69 $0.537 /L
    116 2710.99.70 $0.537 /L
    117 2710.99.80 (Rate No. 001) $0.537 /L of biodiesel
    plus
    (Rate No. 002) $0.537 /L of ethanol (if any)
    plus
    (Rate No. 003) $0.537 /L of other substances in the blend
    118 2710.99.91 $0.142 /L
    119 2710.99.92 $0.142 /kg
    120 2711.11.00 $0.368 /kg
    121 2711.12.10 $0.175 /L
    122 2711.13.10 $0.175 /L
    123 2711.21.10 $0.368 /kg
    124 2902.20.00 $0.537 /L
    125 2902.30.00 $0.537 /L
    126 2902.41.00 $0.537 /L
    127 2902.42.00 $0.537 /L
    128 2902.43.00 $0.537 /L
    129 2902.44.00 $0.537 /L
    130 2905.31.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    131 3006.10.12 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    132 3006.10.19 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    133 3403.11.10 $0.142 /kg
    134 3403.11.90 $0.142 /L
    135 3403.19.10 $0.142 /kg
    136 3403.19.90 $0.142 /L
    137 3403.91.10 $0.142 /kg
    138 3403.91.90 $0.142 /L
    139 3403.99.10 $0.142 /kg
    140 3403.99.90 $0.142 /L
    141 3808.52.90 From 11 February 2020: 3.7%
    (prescribed goods only) From 1 January 2021: 2.5%
    Insecticides, herbicides, anti‑sprouting products and plant‑growth regulators From 1 January 2022: 1.2%
    From 1 January 2023: Free
    Other From 1 January 2022: Free
    (Rate No. 002)
    142 3808.59.90 From 11 February 2020: 3.7%
    (prescribed goods only) From 1 January 2021: 2.5%
    Insecticides, herbicides, anti‑sprouting products and plant‑growth regulators From 1 January 2022: 1.2%
    From 1 January 2023: Free
    Other From 1 January 2022: Free
    (Rate No. 002)
    143 3808.93.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    144 3811.21.10 $0.142 /kg
    145 3811.21.90 $0.142 /L
    146 3817.00.10 $0.537 /L
    147 3819.00.00 $0.142 /L
    148 3824.99.30 (Rate No. 001) $0.537 /L of gasoline
    plus
    (Rate No. 002) $0.537 /L of ethanol
    plus
    (Rate No. 003) $0.537 /L of other substances (if any)
    in the blend
    149 3824.99.40 (Rate No. 001) $0.537 /L of diesel
    plus
    (Rate No. 002) $0.537 /L of ethanol
    plus
    (Rate No. 003) $0.537 /L of other substances (if any)
    in the blend
    150 3826.00.10 $0.537 /L
    151 3826.00.20 (Rate No. 001) $0.537 /L of biodiesel
    plus
    (Rate No. 002) $0.537 /L of ethanol (if any)
    plus
    (Rate No. 003) $0.537 /L of other substances in the blend
    152 3904.10.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    153 3904.69.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    154 3904.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    155 3907.70.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    156 3917.21.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    157 3917.22.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    158 3917.23.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    159 3917.29.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    160 3917.31.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    161 3917.32.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    162 3917.33.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    163 3917.39.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    164 3920.10.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    165 3920.49.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    166 3920.99.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    167 3926.20.29 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    168 3926.30.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    169 3926.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    170 4009.11.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    171 4009.12.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    172 4009.21.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    173 4009.22.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    174 4009.31.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    175 4009.32.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    176 4009.41.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    177 4009.42.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    178 4010.31.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    179 4010.32.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    180 4010.33.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    181 4010.39.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    182 4012.11.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    183 4012.12.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    184 4012.13.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    185 4012.19.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    186 4012.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    187 4013.10.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    187A 4015.12.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Gloves, of a kind used for medical, dental or veterinary purposes
    Other From 1 January 2022: Free
    (Rate No. 002)
    188 4015.19.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    189 4015.90.29 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    190 4016.91.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    191 4016.93.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    192 4016.99.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    193 4107.11.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    194 4107.12.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    195 4107.91.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    196 4107.92.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    197 4203.40.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    198 4205.00.10 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    199 4411.12.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    200 4411.13.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    201 4411.14.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    202 4411.93.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    203 6401.10.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    204 6401.92.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    205 6401.99.20 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    206 6401.99.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    207 6402.19.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    208 6402.20.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    209 6402.91.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    210 6402.99.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    211 6403.19.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    212 6403.40.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    213 6403.51.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    214 6403.59.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    215 6403.91.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    216 6403.99.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    217 6404.11.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    218 6404.19.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    219 6404.20.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    220 6405.10.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    221 6405.20.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    222 6405.90.90 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    223 6806.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    224 6812.80.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    225 6812.99.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    226 6813.20.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    227 6813.81.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    228 6813.89.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    229 7007.11.11 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    230 7007.21.11 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    231 7009.10.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    232 7014.00.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    233 7208.51.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    234 7208.52.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    235 7208.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    236 7209.15.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    237 7209.16.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    238 7209.17.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    239 7209.18.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    240 7209.25.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    241 7209.26.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    242 7209.27.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    243 7209.28.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    244 7209.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    245 7210.30.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    246 7210.41.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    247 7210.49.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    248 7210.50.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    249 7210.61.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    250 7210.69.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    251 7210.70.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    252 7210.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    253 7211.23.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    254 7211.29.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    255 7211.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    256 7212.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    257 7212.30.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    258 7212.40.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    259 7212.50.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    260 7212.60.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    261 7216.31.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    262 7216.32.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    263 7216.33.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    264 7216.40.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    265 7217.10.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    266 7217.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    267 7217.30.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    268 7217.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    269 7304.11.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    270 7304.19.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    271 7305.11.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    272 7305.12.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    273 7305.19.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    274 7305.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    275 7305.31.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    276 7305.39.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    277 7305.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    278 7306.11.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    279 7306.19.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    280 7306.21.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    281 7306.29.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    282 7306.30.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    283 7306.40.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    284 7306.50.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    285 7306.61.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    286 7306.69.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    287 7306.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    288 7320.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    289 7326.19.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    290 7411.10.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    291 8301.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    292 8301.60.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    293 8301.70.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    294 8302.10.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    295 8302.30.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    296 8310.00.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    297 8407.34.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    298 8407.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    299 8408.20.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    300 8408.20.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    301 8414.30.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    302 8414.59.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    303 8415.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    304 8419.50.30 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    305 8424.89.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    306 8424.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    307 8424.90.90 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    307A 8428.70.00 From 1 January 2022: 1.2%
    From 1 January 2023: Free
    308 8428.90.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    309 8474.10.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    310 8479.82.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    311 8481.10.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    312 8481.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    313 8481.40.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    314 8482.10.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    315 8482.20.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    316 8482.40.11 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    317 8482.91.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    318 8482.99.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    319 8483.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    320 8483.30.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    321 8483.50.11 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    322 8483.50.90 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    323 8483.60.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    324 8483.90.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    325 8484.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    326 8486.40.91 From 11 Feburary 2020: 2.8%
    From 1 January 2021: 1.8%
    From 1 January 2022: 0.9%
    From 1 January 2023: Free
    327 8486.40.99 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    328 8501.10.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    329 8503.00.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    330 8507.10.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    331 8507.10.90 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    332 8507.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    333 8507.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    334 8512.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    335 8512.30.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    336 8512.40.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    337 8512.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    338 8525.81.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Non‑digital television cameras and non‑digital video camera recorders
    Other From 1 January 2022: Free
    (Rate No. 002)
    338A 8525.82.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Non‑digital television cameras and non‑digital video camera recorders
    Other From 1 January 2022: Free
    (Rate No. 002)
    338B 8525.83.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Non‑digital television cameras and non‑digital video camera recorders
    Other From 1 January 2022: Free
    (Rate No. 002)
    338C 8525.89.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Non‑digital television cameras and non‑digital video camera recorders
    Other From 1 January 2022: Free
    (Rate No. 002)
    339 8527.99.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    340 8531.10.91 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    341 8536.50.93 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    342 8536.70.11 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    343 8536.70.21 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    344 8538.90.11 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    345 8538.90.13 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    346 8539.10.90 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    347 8544.30.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    361 8706.00.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    362 8706.00.91 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    363 8706.00.99 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    364 8707.10.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    365 8707.10.91 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    366 8707.10.99 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    367 8707.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    368 8707.90.90 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    369 8708.10.90 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    370 8708.21.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    371 8708.21.90 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    372 8708.30.12 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    373 8708.30.19 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    374 8708.30.93 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    375 8708.30.99 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    376 8708.40.42 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    377 8708.40.43 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    378 8708.40.49 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    379 8708.40.52 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    380 8708.40.59 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    381 8708.70.91 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    382 8708.70.99 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    383 8708.80.99 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    384 8708.93.30 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    385 8708.93.91 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    386 8708.93.99 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    387 8708.99.30 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    388 8708.99.91 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    389 8708.99.99 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    389A 8806.21.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389B 8806.22.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389C 8806.23.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389D 8806.24.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389E 8806.29.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389F 8806.91.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389G 8806.92.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389H 8806.93.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389J 8806.94.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    389J 8806.99.00 From 1 January 2022: 1.2%
    (prescribed goods only) From 1 January 2023: Free
    Unmanned aircraft, with a non‑digital camera
    Other From 1 January 2022: Free
    (Rate No. 002)
    390 9026.10.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    391 9026.20.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    392 9026.80.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    393 9029.10.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    394 9029.20.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    395 9029.90.10 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    396 9032.89.11 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    397 9032.90.20 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    398 9401.20.00 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    399 9401.61.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    401 9403.30.00 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    402 9613.80.90 From 11 February 2020: 3.3%
    From 1 January 2021: 1.7%
    From 1 January 2022: Free
    403 9619.00.30 From 11 February 2020: 3.7%
    (prescribed goods only) From 1 January 2021: 2.5%
    "Sanitary articles, as follows:
    (a) men’s or boys’ underpants or briefs:
    (i) knitted or crocheted, other than of man‑made fibres; or
    (ii) woven, of cotton;
    (b) women’s or girls’ briefs or panties:
    (i) knitted or crocheted, other than of cotton or man‑made fibres; or
    (ii) woven"
    From 1 January 2022: 1.2%
    From 1 January 2023: Free
    Other From 11 February 2020: Free
    (Rate No. 002)
    404 9619.00.41 From 11 February 2020: 3.7%
    (prescribed goods only) From 1 January 2021: 2.5%
    Sanitary articles, being articles for babies, other than goods of cotton or of synthetic fibres From 1 January 2022: 1.2%
    From 1 January 2023: Free
    Other From 11 February 2020: Free
    (Rate No. 002)
    405 9619.00.49 From 11 February 2020: 3.7%
    From 1 January 2021: 2.5%
    From 1 January 2022: 1.2%
    From 1 January 2023: Free


    Footnote
    V. 32

    Operative 1/9​​​/2026​​​

    *Item 400 repealed.

    For each component of the blend, the Import Declaration is to show the rate number, shown in brackets, the statistical code and the relevant volume in litres. Statistical codes for each tariff classification are set out in Schedule 3.

    # Unless otherwise indicated rates for Peruvian originating goods are Free.