Item | Heading or subheading in Schedule 3 | | Rate # |
---|
1 | 0405.20.00 | From 1 January 2022: | 3% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
2 | 0511.99.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
3 | 0714.50.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
4 | 0802.11.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
5 | 0806.10.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
6 | 0806.20.00 | From 1 January 2022: | 5% |
7 | 1105.20.00 | From 1 January 2022: | 5% |
| | From 1 January 2032 | 4% |
| | From 1 January 2034 | 3% |
| | From 1 January 2037 | 2% |
| | From 1 January 2039 | 1% |
| | From 1 January 2041 | Free |
8 | 1202.30.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
9 | 1202.41.00 | From 1 January 2022: | 5% |
| | From 1 July 2024: | Free |
10 | 1202.42.00 | From 1 January 2022: | 5% |
| | From 1 January 2032 | 4% |
| | From 1 January 2034 | 3% |
| | From 1 January 2037 | 2% |
| | From 1 January 2039 | 1% |
| | From 1 January 2041 | Free |
11 | 1212.21.10 | From 1 January 2022: | 4% |
| | From 1 January 2023 | 2% |
| | From 1 January 2024 | Free |
12 | 1302.19.10 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
13 | 1514.11.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
14 | 1514.91.00 | From 1 January 2022: | 4% |
| | From 1 January 2025 | 3% |
| | From 1 January 2028 | 2% |
| | From 1 January 2031 | 1% |
| | From 1 January 2036 | Free |
15 | 1515.11.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
16 | 1515.29.00 | From 1 January 2022: | 2% |
| | From 1 January 2023 | 1% |
| | From 1 January 2024 | Free |
17 | 1518.00.10 | From 1 January 2022: | 2% |
| | From 1 January 2023 | 1% |
| | From 1 January 2024 | Free |
18 | 1601.00.00 | From 1 January 2022: | 2% |
| | From 1 January 2023 | 1% |
| | From 1 January 2024 | Free |
19 | 1602.10.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
20 | 1602.42.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
21 | 1904.30.00 | From 1 January 2022: | 3% |
| | From 1 January 2024: | 2% |
| | From 1 July 2024: | Free |
22 | 1905.90.00 | From 1 January 2022: | 5% |
| | From 1 January 2032 | 4% |
| | From 1 January 2034 | 3% |
| | From 1 January 2037 | 2% |
| | From 1 January 2039 | 1% |
| | From 1 January 2041 | Free |
23 | 2001.10.00 | From 1 January 2022: | 2% |
| | From 1 January 2023 | 1% |
| | From 1 January 2024 | Free |
24 | 2001.90.10 | From 1 January 2022: | 2% |
| | From 1 January 2023 | 1% |
| | From 1 January 2024 | Free |
25 | 2005.10.00 | From 1 January 2022: | 5% |
26 | 2005.91.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
27 | 2005.99.00 | From 1 January 2022: | 4% |
| | From 1 January 2025 | 3% |
| | From 1 January 2028 | 2% |
| | From 1 January 2031 | 1% |
| | From 1 January 2036 | Free |
28 | 2006.00.20 | From 1 January 2022: | 4% |
| | From 1 July 2024: | Free |
29 | 2006.00.39 | From 1 January 2022: | 4% |
| | From 1 January 2025 | 3% |
| | From 1 January 2028 | 2% |
| | From 1 January 2031 | 1% |
| | From 1 January 2036 | Free |
30 | 2008.40.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
31 | 2008.50.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
32 | 2008.70.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
33 | 2008.93.00 | From 1 January 2022: | 2% |
| | From 1 January 2023 | 1% |
| | From 1 January 2024 | Free |
34 | 2009.12.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
35 | 2009.21.00 | From 1 January 2022: | 4%, or, if lower, $0.45/kg TSS |
| | From 1 January 2024 | 3%, or, if lower, $0.45/kg TSS |
| | From 1 January 2026 | 2%, or, if lower, $0.45/kg TSS |
| | From 1 January 2028 | Free |
36 | 2009.29.00 | From 1 January 2022: | 4%, or, if lower, $0.45/kg TSS |
| | From 1 January 2024 | 3%, or, if lower, $0.45/kg TSS |
| | From 1 January 2026 | 2%, or, if lower, $0.45/kg TSS |
| | From 1 January 2028 | Free |
37 | 2009.31.20 | From 1 January 2022: | 4% |
| | From 1 January 2025 | 3% |
| | From 1 January 2028 | 2% |
| | From 1 January 2031 | 1% |
| | From 1 January 2036 | Free |
38 | 2009.31.90 | From 1 January 2022: | 5%, or, if lower, $0.45/kg TSS |
39 | 2009.39.20 | From 1 January 2022: | 4% |
| | From 1 January 2025 | 3% |
| | From 1 January 2028 | 2% |
| | From 1 January 2031 | 1% |
| | From 1 January 2036 | Free |
40 | 2009.39.90 | From 1 January 2022: | 5%, or, if lower, $0.45/kg TSS |
41 | 2009.50.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
42 | 2009.61.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
43 | 2009.81.00 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
44 | 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 |
45 | 2203.00.64 | | $52.87 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
46 | 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 |
47 | 2203.00.66 | | $61.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
48 | 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 |
49 | 2203.00.69 | | $61.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
50 | 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 |
51 | 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 |
52 | 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 |
53 | 2203.00.91 | | $104.31 /L of alcohol |
54 | 2203.00.99 | | $104.31 /L of alcohol |
55 | 2204.10.21 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
56 | 2204.10.23 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
57 | 2204.10.29 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
58 | 2204.10.81 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
59 | 2204.10.83 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
60 | 2204.10.89 | | $104.31 /L of alcohol |
61 | 2204.21.10 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
62 | 2204.21.30 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
63 | 2204.21.90 | | 4%, and $104.31 /L of alcohol |
| | From 1 January 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
64 | 2204.22.10 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
65 | 2204.22.30 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
66 | 2204.22.90 | | 4%, and $104.31 /L of alcohol |
| | From 1 January 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
67 | 2204.29.10 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
68 | 2204.29.30 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
69 | 2204.29.90 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
70 | 2204.30.90 | From 1 January 2022: | 4% |
| | From 1 January 2025 | 3% |
| | From 1 January 2028 | 2% |
| | From 1 January 2031 | 1% |
| | From 1 January 2036 | Free |
71 | 2205.10.10 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
72 | 2205.10.30 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
73 | 2205.10.90 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
74 | 2205.90.10 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
75 | 2205.90.20 | From 1 January 2022: | 4% |
| | From 1 January 2024 | 3% |
| | From 1 January 2026 | 2% |
| | From 1 January 2028 | Free |
76 | 2205.90.30 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
77 | 2205.90.90 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
78 | 2206.00.13 | | $104.31 /L of alcohol |
79 | 2206.00.14 | | $104.31 /L of alcohol |
80 | 2206.00.21 | | 5%, and $104.31 /L of alcohol |
| | From 1 January 2032: | 4%, and $104.31 /L of alcohol |
| | From 1 January 2034: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2037: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2039: | 1%, and $104.31 /L of alcohol |
| | From 1 January 2041: | $104.31 /L of alcohol |
81 | 2206.00.22 | | 5%, and 104.31 /L of alcohol |
| | From 1 January 2032: | 4%, and $104.31 /L of alcohol |
| | From 1 January 2034: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2037: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2039: | 1%, and $104.31 /L of alcohol |
| | From 1 January 2041: | $104.31 /L of alcohol |
82 | 2206.00.23 | | 5%, and $104.31 /L of alcohol |
| | From 1 January 2032: | 4%, and $104.31 /L of alcohol |
| | From 1 January 2034: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2037: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2039: | 1%, and $104.31 /L of alcohol |
| | From 1 January 2041: | $104.31 /L of alcohol |
83 | 2206.00.24 | | 5%, and $104.31 /L of alcohol |
| | From 1 January 2032: | 4%, and $104.31 /L of alcohol |
| | From 1 January 2034: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2037: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2039: | 1%, and $104.31 /L of alcohol |
| | From 1 January 2041: | $104.31 /L of alcohol |
84 | 2206.00.41 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
85 | 2206.00.42 | From 1 January 2022: | 4% |
| | From 1 January 2025: | 3% |
| | From 1 January 2028: | 2% |
| | From 1 January 2031: | 1% |
| | From 1 January 2036: | Free |
86 | 2206.00.51 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
87 | 2206.00.52 | | 5%, and $104.31 /L of alcohol |
| | From 1 January 2032: | 4%, and $104.31 /L of alcohol |
| | From 1 January 2034: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2037: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2039: | 1%, and $104.31 /L of alcohol |
| | From 1 January 2041: | $104.31 /L of alcohol |
88 | 2206.00.59 | | $104.31 /L of alcohol |
89 | 2206.00.61 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
90 | 2206.00.62 | | 4%, and $104.31 /L of alcohol |
| | From 1 January 2025: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2028: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2031: | 1%, and $104.31 /L of alcohol |
| | From 1 January 2036: | $104.31 /L of alcohol |
91 | 2206.00.69 | | $104.31 /L of alcohol |
92 | 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 |
93 | 2206.00.73 | | $52.87 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
94 | 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 |
95 | 2206.00.77 | | $61.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
96 | 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 |
97 | 2206.00.79 | | $61.57 /L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
98 | 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 |
99 | 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 |
100 | 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 |
101 | 2206.00.92 | | $104.31 /L of alcohol |
102 | 2206.00.99 | | $104.31 /L of alcohol |
103 | 2207.10.00 | | $104.31 /L of alcohol |
104 | 2207.20.10 | From 5 August 2024: | 3%, and $0.508 /L |
| | From 1 January 2026: | 2%, and $0.508 /L |
| | From 1 January 2028: | $0.508 /L |
105 | 2207.20.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
106 | 2208.20.10 | From 5 August 2024: | 3%, and $97.41 /L of alcohol |
| | From 1 January 2026: | 2%, and $97.41 /L of alcohol |
| | From 1 January 2028: | $97.41 /L of alcohol |
107 | 2208.20.90 | From 5 August 2024: | 3%, and $104.31 /L of alcohol |
| | From 1 January 2026: | 2%, and $104.31 /L of alcohol |
| | From 1 January 2028: | $104.31 /L of alcohol |
108 | 2208.30.00 | | $104.31 /L of alcohol |
109 | 2208.40.00 | | $104.31 /L of alcohol |
110 | 2208.50.00 | | $104.31 /L of alcohol |
111 | 2208.60.00 | | $104.31 /L of alcohol |
112 | 2208.70.00 | | $104.31 /L of alcohol |
113 | 2208.90.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
114 | 2208.90.20 | | $104.31 /L of alcohol |
115 | 2208.90.90 | | $104.31 /L of alcohol |
116 | 2401.10.00 | | $2,158.65 /kg |
117 | 2401.20.00 | | $2,158.65 /kg of tobacco content |
118 | 2401.30.00 | | $2,158.65 /kg of tobacco content |
119 | 2402.10.20 | | $1.40312 /stick |
120 | 2402.10.80 | | $2,158.65 /kg of tobacco content |
121 | 2402.20.20 | | $1.40312 /stick |
122 | 2402.20.80 | | $2,158.65 /kg of tobacco content |
123 | 2403.11.00 | | $2,158.65 /kg of tobacco content |
124 | 2403.19.10 | | $1.40312 /stick |
125 | 2403.19.90 | | $2,158.65 /kg of tobacco content |
126 | 2403.91.00 | | $2,158.65 /kg of tobacco content |
127 | 2403.99.80 | | $2,158.65 /kg of tobacco content |
127A | 2404.11.00 | | $2,158.65 /kg of tobacco content |
128 | 2515.11.00 | From 1 January 2022: | 4% |
| | From 1 January 2025: | 3% |
| | From 1 January 2028: | 2% |
| | From 1 January 2031: | 1% |
| | From 1 January 2036: | Free |
129 | 2516.20.20 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
130 | 2523.30.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
131 | 2525.10.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
132 | 2705.00.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
133 | 2707.10.00 | | $0.508 /L |
134 | 2707.20.00 | | $0.508 /L |
135 | 2707.30.00 | | $0.508 /L |
136 | 2707.50.00 | | $0.508 /L |
137 | 2707.99.10 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
138 | 2709.00.90 | | $0.508 /L |
139 | 2710.12.61 | | $0.03556 /L |
140 | 2710.12.62 | (Rate No. 001) | $0.508 /L of gasoline plus |
| | (Rate No. 002) | $0.508 /L of ethanol plus |
| | (Rate No. 003) | $0.508 /L of other substances (if any) in the blend |
141 | 2710.12.69 | | $0.508 /L |
142 | 2710.12.70 | | $0.508 /L |
143 | 2710.19.16 | | $0.508 /L |
144 | 2710.19.22 | (Rate No. 001) | $0.508 /L of diesel plus |
| | (Rate No. 002) | $0.508 /L of ethanol plus |
| | (Rate No. 003) | $0.508 /L of other substances (if any) in the blend |
145 | 2710.19.28 | | $0.508 /L |
146 | 2710.19.40 | | $0.03556 /L |
147 | 2710.19.51 | | $0.508 /L |
148 | 2710.19.52 | | $0.508 /L |
149 | 2710.19.53 | | $0.508 /L |
150 | 2710.19.70 | | $0.508 /L |
151 | 2710.19.91 | | $0.142 /L |
152 | 2710.19.92 | | $0.142 /kg |
153 | 2710.20.00 | (Rate No. 001) | $0.508 /L of biodiesel plus |
| | (Rate No. 002) | $0.508 /L of ethanol (if any) plus |
| | (Rate No. 003) | $0.508 /L of other substances in the blend |
154 | 2710.91.16 | | $0.508 /L |
155 | 2710.91.22 | (Rate No. 001) | $0.508 /L of diesel plus |
| | (Rate No. 002) | $0.508 /L of ethanol plus |
| | (Rate No. 003) | $0.508 /L of other substances (if any) in the blend |
156 | 2710.91.28 | | $0.508 /L |
157 | 2710.91.40 | | $0.03556 /L |
158 | 2710.91.51 | | $0.508 /L |
159 | 2710.91.52 | | $0.508 /L |
160 | 2710.91.53 | | $0.508 /L |
161 | 2710.91.61 | | $0.03556 /L |
162 | 2710.91.62 | (Rate No. 001) | $0.508 /L of gasoline plus |
| | (Rate No. 002) | $0.508 /L of ethanol plus |
| | (Rate No. 003) | $0.508 /L of other substances (if any) in the blend |
163 | 2710.91.69 | | $0.508 /L |
164 | 2710.91.70 | | $0.508 /L |
165 | 2710.91.80 | (Rate No. 001) | $0.508 /L of biodiesel plus |
| | (Rate No. 002) | $0.508 /L of ethanol (if any) plus |
| | (Rate No. 003) | $0.508 /L of other substances in the blend |
166 | 2710.91.91 | | $0.142 /L |
167 | 2710.91.92 | | $0.142 /kg |
168 | 2710.99.16 | | $0.508 /L |
169 | 2710.99.22 | (Rate No. 001) | $0.508 /L of diesel plus |
| | (Rate No. 002) | $0.508 /L of ethanol plus |
| | (Rate No. 003) | $0.508 /L of other substances (if any) in the blend |
170 | 2710.99.28 | | $0.508 /L |
171 | 2710.99.40 | | $0.03556 /L |
172 | 2710.99.51 | | $0.508 /L |
173 | 2710.99.52 | | $0.508 /L |
174 | 2710.99.53 | | $0.508 /L |
175 | 2710.99.61 | | $0.03556 /L |
176 | 2710.99.62 | (Rate No. 001) | $0.508 /L of gasoline plus |
| | (Rate No. 002) | $0.508 /L of ethanol plus |
| | (Rate No. 003) | $0.508 /L of other substances (if any) in the blend |
177 | 2710.99.69 | | $0.508 /L |
178 | 2710.99.70 | | $0.508 /L |
179 | 2710.99.80 | (Rate No. 001) | $0.508 /L of biodiesel plus |
| | (Rate No. 002) | $0.508 /L of ethanol (if any) plus |
| | (Rate No. 003) | $0.508 /L of other substances in the blend |
180 | 2710.99.91 | | $0.142 /L |
181 | 2710.99.92 | | $0.142 /kg |
182 | 2711.11.00 | | $0.348 /kg |
183 | 2711.12.10 | | $0.166 /L |
184 | 2711.13.10 | | $0.166 /L |
185 | 2711.21.10 | | $0.348 /kg |
186 | 2818.10.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
187 | 2833.21.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
188 | 2835.26.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
189 | 2840.30.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
190 | 2841.50.90 | From 1 January 2022: | 5% |
191 | 2847.00.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
192 | 2852.10.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
193 | 2852.10.20 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
194 | 2852.90.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
195 | 2902.20.00 | | $0.508 /L |
196 | 2902.30.00 | | $0.508 /L |
197 | 2902.41.00 | | $0.508 /L |
198 | 2902.42.00 | | $0.508 /L |
199 | 2902.43.00 | | $0.508 /L |
200 | 2902.44.00 | | $0.508 /L |
201 | 2903.73.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
202 | 2903.74.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
203 | 2903.75.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
204 | 2903.79.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
205 | 2905.31.00 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
206 | 2907.11.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
207 | 2909.44.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
208 | 2909.49.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
209 | 2909.50.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
210 | 2912.11.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
211 | 2912.12.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
212 | 2912.60.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
213 | 2914.40.10 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
214 | 2915.36.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
215 | 2915.39.20 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
216 | 2915.39.90 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
217 | 2918.91.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
218 | 2921.43.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
219 | 2937.50.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
220 | 2940.00.10 | From 1 January 2022: | 4% |
| | From 1 January 2025: | 3% |
| | From 1 January 2028: | 2% |
| | From 1 January 2031: | 1% |
| | From 1 January 2036: | Free |
221 | 3002.13.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
222 | 3002.14.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
223 | 3002.15.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
224 | 3006.10.11 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
225 | 3006.10.12 | From 1 January 2022: | 4% |
| | From 1 January 2025: | 3% |
| | From 1 January 2028: | 2% |
| | From 1 January 2031: | 1% |
| | From 1 January 2036: | Free |
226 | 3006.10.14 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
227 | 3006.10.19 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
228 | 3006.10.21 | From 1 January 2022: | 5% |
| | From 1 January 2032: | 4% |
| | From 1 January 2034: | 3% |
| | From 1 January 2037: | 2% |
| | From 1 January 2039: | 1% |
| | From 1 January 2041: | Free |
229 | 3006.10.22 | From 1 January 2022: | 5% |
| | From 1 July 2024: | Free |
230 | 3006.10.29 | From 1 January 2022: | 4% |
| | From 1 January 2025: | 3% |
| | From 1 January 2028: | 2% |
| | From 1 January 2031: | 1% |
| | From 1 January 2036: | Free |
231 | 3006.92.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
232 | 3006.92.20 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
233 | 3006.92.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
234 | 3204.12.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
235 | 3204.13.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
235A | 3204.18.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
236 | 3204.19.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
237 | 3204.20.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
238 | 3211.00.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
239 | 3212.10.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
240 | 3302.10.12 | From 1 January 2022: | 4% |
| | From 1 January 2025: | 3% |
| | From 1 January 2028: | 2% |
| | From 1 January 2031: | 1% |
| | From 1 January 2036: | Free |
241 | 3403.11.10 | | $0.142 /kg |
242 | 3403.11.90 | | $0.142 /L |
243 | 3403.19.10 | | $0.142 /kg |
244 | 3403.19.90 | | $0.142 /L |
245 | 3403.91.10 | | $0.142 /kg |
246 | 3403.91.90 | | $0.142 /L |
247 | 3403.99.10 | | $0.142 /kg |
248 | 3403.99.90 | | $0.142 /L |
249 | 3601.00.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
250 | 3702.10.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
251 | 3702.32.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
252 | 3702.39.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
253 | 3702.41.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
254 | 3702.42.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
255 | 3702.52.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
256 | 3702.53.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
257 | 3702.54.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
258 | 3702.96.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
259 | 3705.00.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
260 | 3707.10.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 July 2024: | Free |
261 | 3806.30.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
262 | 3808.52.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
263 | 3808.59.90* | From 1 January 2022: | 4% |
| (*prescribed goods only) | From 1 January 2024: | 3% |
| *Goods prescribed for the purposes of item 263 of Schedule 14 are: | From 1 January 2026: | 2% |
| "The following:
(a) goods containing one or more of the substances specified in Subheading Note 1 to Chapter 38 of the Act, other than goods containing alachlor (ISO), aldicarb (ISO), azinphos‑methyl (ISO), carbofuran (ISO), endosulfan (ISO), perfluorooctane sulphonic acid and its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or trichlorfon (ISO);
(b) goods that are herbicides, anti‑sprouting products, plant‑growth regulators or insecticides (other than camphor, fly‑papers and mosquito spirals and coils) containing alachlor (ISO), aldicarb (ISO), azinphos‑methyl (ISO), carbofuran (ISO), endosulfan (ISO), perfluorooctane sulphonic acid and its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or trichlorfon (ISO)" | From 1 January 2028: | Free |
| Other | | |
| (Rate No. 003) | From 1 January 2022: | Free |
264 | 3808.59.90* (*prescribed goods only) | From 1 January 2022: | 2% |
| *Goods prescribed for the purposes of item 264 of Schedule 14 are: | From 1 January 2023: | 1% |
| Fungicides containing alachlor (ISO), aldicarb (ISO), azinphos‑methyl (ISO), carbofuran (ISO), endosulfan (ISO), perfluorooctane sulphonic acid and its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or trichlorfon (ISO) | From 1 January 2024: | Free |
| Other | | |
| (Rate No. 003) | From 1 January 2022: | Free |
265 | 3808.61.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
266 | 3808.62.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
267 | 3808.69.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
268 | 3808.91.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
269 | 3808.92.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
270 | 3808.93.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
271 | 3811.21.10 | | $0.142 /kg |
272 | 3811.21.90 | | $0.142 /L |
273 | 3815.11.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
274 | 3815.19.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
275 | 3817.00.10 | | $0.508 /L |
276 | 3819.00.00 | | $0.142 /L |
277 | 3822.11.21 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
277A | 3822.12.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
277B | 3822.12.40* | From 1 January 2022: | 4% |
| (* prescribed goods only) | From 1 January 2024: | 3% |
| *Goods prescribed for the purposes of item 277B of Schedule 14 are: | From 1 January 2026: | 2% |
| Goods that are not on a backing of plastics | From 1 January 2028: | Free |
| Other | | |
| (Rate No. 002) | From 1 January 2022: | Free |
277C | 3822.19.10 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
277D | 3822.19.40* (*prescribed goods only) | From 1 January 2022: | 4% |
| *Goods prescribed for the purposes of item 277D of Schedule 14 are: | From 1 January 2024: | 3% |
| Goods that are not on a backing of plastics | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
| Other | | |
| (Rate No. 002) | From 1 January 2022: | Free |
278 | 3823.19.00 | From 1 January 2022: | 2% |
| | From 1 January 2023: | 1% |
| | From 1 January 2024: | Free |
284 | 3824.81.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
285 | 3824.82.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
286 | 3824.83.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
287 | 3824.99.30 | (Rate No. 001) | $0.508 /L of gasoline plus |
| | (Rate No. 002) | $0.508 /L of ethanol plus |
| | (Rate No. 003) | $0.508 (/L of other substances (if any) in the blend |
288 | 3824.99.40 | (Rate No. 001) | $0.508 /L of diesel plus |
| | (Rate No. 002) | $0.508 /L of ethanol plus |
| | (Rate No. 003) | $0.508 /L of other substances (if any) in the blend |
289 | 3825.10.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
290 | 3825.20.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
291 | 3825.30.11 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
292 | 3825.30.19 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
293 | 3825.30.20 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
294 | 3825.30.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
295 | 3825.41.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
296 | 3825.49.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
297 | 3825.50.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
298 | 3825.61.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
299 | 3825.69.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
300 | 3825.90.00 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
301 | 3826.00.10 | | $0.508 /L |
302 | 3826.00.20 | (Rate No. 001) | $0.508 /L of biodiesel plus |
| | (Rate No. 002) | $0.508 /L of ethanol (if any) plus |
| | (Rate No. 003) | $0.508 /L of other substances in the blend |
302A | 3827.12.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
302B | 3827.13.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
302C | 3827.14.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
302D | 3827.40.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |
302E | 3827.90.90 | From 1 January 2022: | 4% |
| | From 1 January 2024: | 3% |
| | From 1 January 2026: | 2% |
| | From 1 January 2028: | Free |