C-41
Second Session, Forty-first Parliament,
62-63 Elizabeth II, 2013-2014
HOUSE OF COMMONS OF CANADA
BILL C-41
An Act to implement the Free Trade Agreement between Canada and the Republic of Korea
first reading, September 23, 2014
MINISTER OF INTERNATIONAL TRADE
90745
RECOMMENDATION
His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement the Free Trade Agreement between Canada and the Republic of Korea”.
SUMMARY
This enactment implements the Free Trade Agreement between Canada and the Republic of Korea that was done at Ottawa on September 22, 2014.
The general provisions of the enactment set out rules of interpretation and specify that no recourse may be taken on the basis of sections 9 to 15 or any order made under those sections, or on the basis of the provisions of the Free Trade Agreement, without the consent of the Attorney General of Canada.
Part 1 approves the Free Trade Agreement and provides for the payment by Canada of its share of the expenditures associated with the operation of the institutional aspects of the Agreement and the power of the Governor in Council to make orders for carrying out the provisions of the enactment. Part 1 also provides protection for certain geographical indications.
Part 2 amends existing laws in order to bring them into conformity with Canada’s obligations under the Free Trade Agreement between Canada and the Republic of Korea.
Part 3 contains coordinating amendments and the coming into force provision.
Available on the Parliament of Canada Web Site at the following address:http://www.parl.gc.ca
TABLE OF PROVISIONSAN ACT TO IMPLEMENT THE FREE TRADE AGREEMENT BETWEEN CANADA AND THE REPUBLIC OF KOREASHORT TITLE
1.       Canada–Korea Economic Growth and Prosperity ActINTERPRETATION
2.       Definitions
3.       Interpretation consistent with Agreement
4.       Non-application of Act or Agreement to water
5.       ConstructionHER MAJESTY
6.       Binding on Her MajestyPURPOSE
7.       PurposeCAUSES OF ACTION
8.       Causes of action under sections 9 to 15
PART 1IMPLEMENTATION OF THE AGREEMENTApproval
9.       Agreement approvedAdministrative and Institutional Provisions
10.       Canadian representative on Commission
11.       Payment of expendituresPanels, Committees, Subcommittees, Working Groups and Other Bodies
12.       Powers of Minister
13.       Administrative support
14.       Payment of costsOrders
15.       Orders re Article 21.11 of AgreementProtection of Geographical Indications
16.       Definitions
17.       Prohibited use — rice
18.       Prohibited use — ginseng
19.       Acquired rights
20.       Exception for disuse
21.       Exception for failure to take proceedings
22.       Power of court to grant relief
PART 2RELATED AMENDMENTS
23–24.       Crown Liability and Proceedings Act
25.       Financial Administration Act
26–31.       Customs Act
32.       Commercial Arbitration Act
33–42.       Canadian International Trade Tribunal Act
43–56.       Customs Tariff
57–58.       Department of Employment and Social Development Act
PART 3COORDINATING AMENDMENTS AND COMING INTO FORCECoordinating Amendments
59.       2014, c. 20
60.       SOR/2013-163Coming into Force
61.       January 1, 2015 or order in council
SCHEDULE 1
SCHEDULE 2
2nd Session, 41st Parliament,
62-63 Elizabeth II, 2013-2014
house of commons of canada
BILL C-41
An Act to implement the Free Trade Agreement between Canada and the Republic of Korea
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
SHORT TITLE
Short title
1. This Act may be cited as the Canada–Korea Economic Growth and Prosperity Act.
INTERPRETATION
Definitions
2. The following definitions apply in this Act.
“Agreement”« Accord »
“Agreement” means the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014.
“Commission”« Commission »
“Commission” means the Joint Commission established under Article 20.1 of the Agreement.
“federal law”« texte législatif fédéral »
“federal law” means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament.
“Minister”« ministre »
“Minister” means the Minister for International Trade.
Interpretation consistent with Agreement
3. For greater certainty, this Act and any federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement is to be interpreted in a manner consistent with the Agreement.
Non-application of Act or Agreement to water
4. For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state.
Construction
5. For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or fulfil any of the obligations of the Government of Canada under the Agreement.
HER MAJESTY
Binding on Her Majesty
6. This Act is binding on Her Majesty in right of Canada.
PURPOSE
Purpose
7. The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to
(a) establish a free trade area in accordance with the Agreement;
(b) promote, through the expansion of recip-rocal trade, the harmonious development of the economic relations between Canada and the Republic of Korea in order to create opportunities for economic development;
(c) promote conditions of fair competition affecting trade between Canada and the Republic of Korea;
(d) substantially increase investment opportunities in Canada and the Republic of Korea;
(e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade;
(f) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and the Republic of Korea on environmental matters;
(g) protect, enhance and enforce basic workers’ rights, strengthen cooperation on labour matters, and build on the respective international commitments of Canada and the Republic of Korea on labour matters; and
(h) promote sustainable development.
CAUSES OF ACTION
Causes of action under sections 9 to 15
8. (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 9 to 15 or an order made under those sections.
Causes of action under the Agreement
(2) Subject to Section B of Chapter 8 and Annex 18-E of the Agreement, no person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement.
PART 1
IMPLEMENTATION OF THE AGREEMENT
Approval
Agreement approved
9. The Agreement is approved.
Administrative and Institutional Provisions
Canadian representative on Commission
10. The Minister is the principal representative of Canada on the Commission.
Payment of expenditures
11. The Government of Canada is to pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Commission.
Panels, Committees, Subcommittees, Working Groups and Other Bodies
Powers of Minister
12. (1) The Minister may
(a) appoint representatives of Canada to any committee, subcommittee, working group or other body referred to in paragraph 5 of Article 20.1 of the Agreement;
(b) appoint a panellist in accordance with paragraph 3 of Article 21.7 of the Agreement; and
(c) propose candidates to serve as the chair of a panel in accordance with that Article 21.7.
Powers of Minister of the Environment
(2) The Minister of the Environment may
(a) appoint representatives of Canada to the Environmental Affairs Council referred to in Article 17.11 of the Agreement;
(b) select a panellist in accordance with paragraph 1 of Annex 17-A of the Agreement; and
(c) propose candidates to serve as the chair of a panel of experts, or select the chair, in accordance with paragraph 2 of that Annex.
Powers of Minister of Labour
(3) The Minister of Labour may
(a) select a panellist in accordance with paragraph 1 of Annex 18-D of the Agreement; and
(b) propose candidates to serve as the chair of a Review Panel, or select the chair, in accordance with that paragraph.
Administrative support
13. The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 21 of the Agreement and to provide administrative assist-ance to panels established under that Chapter.
Payment of costs
14. The Government of Canada is to pay the costs of or its appropriate share of the costs of
(a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups and other bodies, to independent experts and to the assistants of panel members; and
(b) the general expenses incurred by panels, committees, subcommittees, working groups and other bodies.
Orders
Orders re Article 21.11 of Agreement
15. (1) The Governor in Council may, for the purpose of suspending benefits in accord-ance with Article 21.11 of the Agreement, by order, do any one or more of the following:
(a) suspend rights or privileges granted by Canada to the Republic of Korea or to goods of the Republic of Korea under the Agreement or any federal law;
(b) modify or suspend the application of any federal law, with respect to the Republic of Korea or to goods of the Republic of Korea;
(c) extend the application of any federal law to the Republic of Korea or to goods of the Republic of Korea;
(d) take any other measure that the Governor in Council considers necessary.
Period of order
(2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
Protection of Geographical Indications
Definitions
16. The following definitions apply in this section and in sections 17 to 22.
“ginseng”« ginseng »
“ginseng” means ginseng products classified under heading No. 12.11 or 13.02 of the schedule to the Customs Tariff.
“protected geographical indication identifying ginseng”« indication géographique protégée visant le ginseng »
“protected geographical indication identifying ginseng” means all of the following indications:
(a) GoryeoHongsam;
(b) GoryeoBaeksam;
(c) GoryeoSusam;
(d) ginseng rouge de Corée;
(e) ginseng blanc de Corée;
(f) ginseng frais de Corée;
(g) Korean Red Ginseng;
(h) Korean White Ginseng;
(i) Korean Fresh Ginseng.
“protected geographical indication identifying rice”« indication géographique protégée visant le riz »
“protected geographical indication identifying rice” means all of the following indications:
(a) IcheonSsal;
(b) riz Icheon;
(c) Icheon Rice.
“rice”« riz »
“rice” means rice products classified under heading No. 10.06 of the schedule to the Customs Tariff.
Prohibited use — rice
17. A person must not use in connection with a business, as a trade-mark or otherwise,
(a) a protected geographical indication identifying rice in respect of rice not originating in the Republic of Korea; or
(b) a translation or transliteration in any language of a protected geographical indication identifying rice in respect of rice not originating in the Republic of Korea.
Prohibited use — ginseng
18. A person must not use in connection with a business, as a trade-mark or otherwise,
(a) a protected geographical indication identifying ginseng in respect of ginseng not originating in the Republic of Korea; or
(b) a translation or transliteration in any language of a protected geographical indication identifying ginseng in respect of ginseng not originating in the Republic of Korea.
Acquired rights
19. Nothing in section 17 or 18 prevents the use of a trade-mark in association with rice or ginseng by a person who has in good faith, before the day on which this section comes into force,
(a) filed an application in accordance with section 30 of the Trade-marks Act for the registration of, or secured the registration of, that trade-mark in association with rice or ginseng; or
(b) acquired rights to that trade-mark in association with rice or ginseng through use.
Exception — disuse
20. Nothing in section 17 or 18 prevents the use, as a trade-mark or otherwise, in connection with a business, of a protected geographical indication identifying rice or a protected geographical indication identifying ginseng — or a translation or transliteration in any language of either of those protected geographical indications — if the protected geographical indication is not or has ceased to be protected by the laws applicable to the Republic of Korea, or has fallen into disuse there.
Exception — failure to take proceedings
21. Sections 17 and 18 do not apply to the use of a trade-mark by a person if no proceedings are taken to enforce those sections in respect of that person’s use of the trade-mark within five years after use of the trade-mark by that person or that person’s predecessor-in-title has become generally known in Canada or the trade-mark has been registered by that person in Canada, unless it is established that that person or that person’s predecessor-in-title first used the trade-mark with knowledge that the use was contrary to section 17 or 18, as the case may be.
Power of court to issue injunction
22. (1) On application of any interested person, the Federal Court or the superior court of a province may issue an injunction if it is satisfied that any act has been done contrary to section 17 or 18.
Meaning of “interested person”
(2) For the purposes of subsection (1), “interested person” means any person who is affected or reasonably apprehends that he or she may be affected by any act that is contrary to section 17 or 18.
PART 2
RELATED AMENDMENTS
R.S., c. C-50; 1990, c. 8, s. 21
Crown Liability and Proceedings Act
2009, c. 16, s. 25(3)
23. The definition “labour cooperation treaty” in section 20.1 of the Crown Liability and Proceedings Act is replaced by the following:
“labour cooperation treaty”« traité sur le travail »
“labour cooperation treaty” means a treaty, or chapter of a treaty, respecting labour cooperation referred to in Part 2 of the schedule; 
24. Part 2 of the schedule to the Act is amended by adding the following in alphabetical order:
Chapter 18 of the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014, as amended from time to time in accordance with Article 23.2 of that Agreement.
R.S., c. F-11
Financial Administration Act
25. Schedule VII to the Financial Administration Act is amended by adding the following in alphabetical order:
Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014.
R.S., c. 1 (2nd Supp.)
Customs Act
26. Subsection 2(1) of the Customs Act is amended by adding the following in alphabetical order:
“CKFTA”« ALÉCRC »
“CKFTA” has the same meaning as “Agreement” in section 2 of the Canada–Korea Economic Growth and Prosperity Act;
“Korea”« Corée »
“Korea” has the same meaning as in subsection 2(1) of the Customs Tariff;
27. Part 1 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in column 1, a corresponding reference to “CKFTA” in column 2 and a corresponding reference to “Korea Tariff rates of customs duty under the Customs Tariff” in column 3.
28. Part 2 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CKFTA” in column 1 and a corresponding reference to “Article 4.21” in column 2.
29. Part 3 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in column 1 and a corresponding reference to “paragraph 1 of Article 4.10 of CKFTA” in column 2.
30. Part 4 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in column 1 and a corresponding reference to “CKFTA” in column 2.
31. Part 5 of the schedule to the Act is amended by adding, in alphabetical order, a reference to “CKFTA” in column 1 and a corresponding reference to “Chapter Four” in column 2.
R.S., c. 17 (2nd Supp.)
Commercial Arbitration Act
32. Schedule 2 to the Commercial Arbitration Act is amended by adding, at the end of column 1, a reference to “Article 8.18 or 8.19” and a corresponding reference to “Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014” in column 2.
R.S., c. 47 (4th Supp.)
Canadian International Trade Tribunal Act
33. (1) Section 2 of the Canadian International Trade Tribunal Act is amended by adding the following after subsection (4.4):
Definitions
(4.5) In this Act,
(a) “CKFTA” has the same meaning as “Agreement” in section 2 of the Canada–Korea Economic Growth and Prosperity Act; and
(b) “Korea Tariff” means the rates of customs duty referred to in section 49.7 of the Customs Tariff.
(2) Subsection 2(5) of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
34. The Act is amended by adding the following after section 19.019:
Definition of “principal cause”
19.0191 (1) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat.
Emergency measures — Korea
(2) The Tribunal shall inquire into and report to the Governor in Council on the question whether goods that are entitled to the benefit of the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, if the Governor in Council, on the recommendation of the Minister, refers the question to it for inquiry and report.
Terms of reference
(3) The Tribunal shall conduct an inquiry under subsection (2) and prepare its report in accordance with the terms of reference established by the Governor in Council or the Minister, as the case may be.
Tabling of report
(4) The Minister shall cause a copy of each report submitted to the Governor in Council or the Minister to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the report is so submitted.
Notice of report
(5) The Tribunal shall cause notice of the submission of a report to be published in the Canada Gazette.
35. The Act is amended by adding the following after section 20.06:
Definition of “principal cause”
20.07 (1) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is no less important than any other cause of the serious injury or threat.
Determination in respect of goods imported from Korea
(2) Where, in an inquiry conducted under section 20 into goods imported from Korea that are specified by the Governor in Council, the Tribunal finds that the specified imported goods and goods of the same kind imported from other countries are being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, the Tribunal shall determine whether the specified imported goods are a principal cause of the serious injury or threat of serious injury.
Determinations
(3) In the case of an inquiry to which subsection (2) applies, the Tribunal shall include in its report any determinations made under that subsection.
Inquiry under section 30.07
(4) In an inquiry commenced under section 30.07 into goods imported from Korea conducted pursuant to an extension request, the Tribunal shall determine whether the goods imported from Korea are a principal cause of the serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods.
2014, c. 14, s. 34
36. Section 21.1 of the Act is replaced by the following:
Definition of “complaint”
21.1 In sections 23 to 30, “complaint” means a written complaint filed with the Tribunal under any of subsections 23(1) to (1.097) and, for the purposes of those sections, a complaint is properly documented if the Tribunal is satisfied that it contains or is accompanied by the information required by section 23.
37. Section 23 of the Act is amended by adding the following after subsection (1.096):
Filing of complaint — Korea Tariff
(1.097) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to the Korea Tariff, or any person or association acting on behalf of such a domestic producer, may file a written complaint with the Tribunal alleging that, as a result of that entitlement, the imported goods are being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods.
38. Paragraph 26(1)(a) of the Act is amended by striking out “or” at the end of subparagraph (i.96) and by adding the following after subparagraph (i.96):
(i.97) in the case of a complaint filed under subsection 23(1.097), the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, or
39. Subsection 27(1) of the Act is amended by striking out “or” at the end of paragraph (a.96) and by adding the following after paragraph (a.96):
(a.97) in the case of a complaint filed under subsection 23(1.097), the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to alone constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods; or
1997, c. 36, s. 202
40. (1) The portion of subsection 30.03(1) of the Act before paragraph (a) is replaced by the following:
Notice of expiring orders
30.03 (1) The Tribunal shall cause to be published in the Canada Gazette a notice of the expiry date of any order that imposes a surtax on any goods under subsection 55(1), section 60, subsection 63(1) or 74(1) or (2) of the Customs Tariff or includes any goods on the Import Control List under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, but no notice shall be published if
(2) Subsection 30.03(1) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) the total of the effective period specified in the order and any periods during which the goods were subject to a surtax imposed by an order made under subsection 74(1) or (2) of the Customs Tariff is four years.
1997, c. 36, s. 203
41. Subsection 30.04(1) of the Act is replaced by the following:
Filing of request relating to extension orders
30.04 (1) Any domestic producer of goods that are like or directly competitive with any goods that are subject to an order referred to in subsection 30.03(1), or any person or association acting on behalf of any such domestic producer, may file with the Tribunal a written request that an extension order be made under subsection 63(1) or 74(7) of the Customs Tariff or subsection 5(3.2) of the Export and Import Permits Act because an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods.
42. The Act is amended by adding the following after section 30.26:
SAFEGUARD MEASURES IN RESPECT OF KOREA
Definition of “complaint”
30.27 In sections 30.28 to 30.32, “complaint” means a written complaint filed with the Tribunal under subsection 23(1.097) and, for the purposes of those sections, a complaint is properly documented if the Tribunal is satisfied that it contains or is accompanied by the information required by subsection 30.28(2).
Critical circumstances
30.28 (1) Any domestic producer of goods that are like or directly competitive with any goods being imported into Canada and that are entitled to the Korea Tariff, or any person or association acting on behalf of such a domestic producer, may, if filing a complaint under subsection 23(1.097), include in that complaint a written allegation that as a result of that entitlement, the imported goods are being imported in such increased quantities, in absolute terms, and under such conditions as to give rise to critical circumstances.
Contents of allegation
(2) The allegation must
(a) state in reasonable detail the facts on which it is based;
(b) state an estimate of the total percentage of Canadian production of the like or directly competitive goods that is produced by the domestic producers by whom or on whose behalf the allegation is filed;
(c) be accompanied by any information that is available to the complainant to support the facts referred to in paragraph (a) and to substantiate the estimate referred to in paragraph (b);
(d) be accompanied by any other information that may be required by the rules; and
(e) make any other representations that the complainant considers relevant to the matter.
Request for additional information
30.29 (1) The Tribunal may, within seven days after the day on which a complaint under subsection 23(1.097) is received, by notice in writing, request the complainant to provide any additional information that the Tribunal considers necessary in order for an allegation that is included in the complaint to be properly documented.
Subsequent request for additional information
(2) If the Tribunal receives additional information under subsection (1) or this subsection, the Tribunal may, within seven days after the day on which the additional information is received, by notice in writing, request the complainant to provide any additional information that the Tribunal considers necessary in order for the allegation to be properly documented.
Commencement of inquiry
30.3 (1) The Tribunal shall, within seven days after the day on which an allegation is received or, if the Tribunal has requested the complainant to provide additional information under subsection 30.29(1) or (2), within seven days after the day on which the additional information is received, determine whether the allegation is properly documented and, if the Tribunal determines that it is, commence an inquiry into the allegation if it is satisfied
(a) that the information provided by the complainant and any other information examined by the Tribunal discloses a reasonable indication that
(i) the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods, and
(ii) delay in taking action would cause serious injury to domestic producers of like or directly competitive goods that would be difficult to repair; and
(b) that the allegation is made by or on behalf of domestic producers that produce a major proportion of the domestic production of the like or directly competitive goods.
Notification of decision to commence inquiry
(2) If the Tribunal decides to commence an inquiry, it shall immediately
(a) notify the complainant and each other interested party in writing of its decision, of the reasons for it and of the date on which any hearing in the inquiry will commence;
(b) cause a notice of its decision and the date on which any hearing in the inquiry will commence to be published in the Canada Gazette; and
(c) send to the Minister a copy of the complaint and the information accompanying the complaint, the allegation and the information accompanying the allegation and any other relevant information examined by the Tribunal in relation to the allegation.
Notification of decision not to commence inquiry
(3) If the Tribunal decides not to commence an inquiry, it shall immediately notify the complainant of its decision, of the reasons for it and, if the reasons are based in whole or in part on information that was obtained from a source other than the complainant, of the fact that the decision was based in whole or in part on that information.
Determination by Tribunal
30.31 (1) In an inquiry, the Tribunal shall, not later than 58 days after the day on which the complaint is received and having regard to any regulations made under paragraph 40(a), determine on the basis of available information whether
(a) the evidence discloses a reasonable indication that the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities, in absolute terms, and under such conditions as to constitute a principal cause of serious injury, or threat of serious injury, to domestic producers of like or directly competitive goods; and
(b) delay in taking action would cause serious injury to domestic producers of like or directly competitive goods that would be difficult to repair.
Other matters
(2) During the inquiry, the Tribunal shall examine any other matter in relation to the allegation that the Governor in Council refers to it.
Report of inquiry
(3) The Tribunal shall prepare a report on the inquiry and provide a copy of the report to the Governor in Council, the Minister, the complainant and any other person who made representations to the Tribunal during the inquiry.
Publication of notice
(4) The Tribunal shall cause a notice of the report to be given to each other interested party and to be published in the Canada Gazette.
Termination of inquiry
30.32 If the Tribunal determines under subsection 25(1) that the complaint in which the allegation is included is not properly documented, or determines not to commence an inquiry into the complaint under subsection 26(3), any proceeding initiated in relation to the allegation shall be terminated and the Tribunal must
(a) if an inquiry has been commenced under subsection 30.3(1), notify the complainant and each other interested party in writing that the proceeding has been terminated and cause a notice of the fact that the proceeding has been terminated to be published in the Canada Gazette; or
(b) if an inquiry has not been commenced, notify the complainant in writing that the proceeding has been terminated.
1997, c. 36
Customs Tariff
43. Subsection 2(1) of the Customs Tariff is amended by adding the following in alphabetical order:
“Canada–Korea Free Trade Agreement”« Accord de libre-échange Canada-Corée »
“Canada–Korea Free Trade Agreement” has the same meaning as “Agreement” in section 2 of the Canada–Korea Economic Growth and Prosperity Act.
“Korea”« Corée »
“Korea” means the land, maritime areas and air space under the sovereignty of the Republic of Korea, and those maritime areas, including the seabed and subsoil adjacent to and beyond the outer limit of the territorial seas, over which the Republic of Korea may exercise sovereign rights or jurisdiction in accordance with international law and its domestic law.
44. Section 5 of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
2014, c. 14, s. 40
45. Subparagraph 14(2)(c)(xiv) of the Act is replaced by the following:
(xiv) subsection 74(1),
(xv) subsection 74(2),
(xvi) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.
46. Section 27 of the Act is amended by adding the following in alphabetical order:
“KRT”« TKR »
“KRT” refers to the Korea Tariff.
47. The Act is amended by adding the following after section 49.6:
Korea Tariff
Application of KRT
49.7 (1) Subject to section 24, goods that originate in Korea are entitled to the Korea Tariff rates of customs duty.
“A” final rate for KRT
(2) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the final rate of “Free”.
“F” staging for KRT
(3) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced as provided in the “F” Staging List.
Staging for KRT
(4) If “V1”, “V2”, “V3” or “V4” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “KRT” in relation to goods entitled to the Korea Tariff, the Korea Tariff rate of customs duty that applies to those goods is the initial rate, reduced
(a) if “V1” is set out,
(i) effective on the coming into force of this subsection, to 66.7% of the initial rate,
(ii) effective on the day that is one year after the day on which this subsection comes into force, to 33.3% of the initial rate, and
(iii) effective on the day that is two years after the day on which this subsection comes into force, to the final rate of “Free”;
(b) if “V2” is set out,
(i) effective on the coming into force of this subsection, to 80% of the initial rate,
(ii) effective on the day that is one year after the day on which this subsection comes into force, to 60% of the initial rate,
(iii) effective on the day that is two years after the day on which this subsection comes into force, to 40% of the initial rate,
(iv) effective on the day that is three years after the day on which this subsection comes into force, to 20% of the initial rate, and
(v) effective on the day that is four years after the day on which this subsection comes into force, to the final rate of “Free”;
(c) if “V3” is set out,
(i) effective on the coming into force of this subsection, to 90% of the initial rate,
(ii) effective on the day that is one year after the day on which this subsection comes into force, to 80% of the initial rate,
(iii) effective on the day that is two years after the day on which this subsection comes into force, to 70% of the initial rate,
(iv) effective on the day that is three years after the day on which this subsection comes into force, to 60% of the initial rate,
(v) effective on the day that is four years after the day on which this subsection comes into force, to 50% of the initial rate,
(vi) effective on the day that is five years after the day on which this subsection comes into force, to 40% of the initial rate,
(vii) effective on the day that is six years after the day on which this subsection comes into force, to 30% of the initial rate,
(viii) effective on the day that is seven years after the day on which this subsection comes into force, to 20% of the initial rate,
(ix) effective on the day that is eight years after the day on which this subsection comes into force, to 10% of the initial rate, and
(x) effective on the day that is nine years after the day on which this subsection comes into force, to the final rate of “Free”; and
(d) if “V4” is set out,
(i) effective on the coming into force of this subsection, to 90.9% of the initial rate,
(ii) effective on the day that is one year after the day on which this subsection comes into force, to 81.8% of the initial rate,
(iii) effective on the day that is two years after the day on which this subsection comes into force, to 72.7% of the initial rate,
(iv) effective on the day that is three years after the day on which this subsection comes into force, to 63.6% of the initial rate,
(v) effective on the day that is four years after the day on which this subsection comes into force, to 54.5% of the initial rate,
(vi) effective on the day that is five years after the day on which this subsection comes into force, to 45.5% of the initial rate,
(vii) effective on the day that is six years after the day on which this subsection comes into force, to 36.4% of the initial rate,
(viii) effective on the day that is seven years after the day on which this subsection comes into force, to 27.3% of the initial rate,
(ix) effective on the day that is eight years after the day on which this subsection comes into force, to 18.2 per cent of the initial rate,
(x) effective on the day that is nine years after the day on which this subsection comes into force, to 9.1% of the initial rate, and
(xi) effective on the day that is ten years after the day on which this subsection comes into force, to the final rate of “Free”.
Rounding of specific rates
(5) If a reduction under subsection (3) or (4) results in a specific rate of customs duty that includes a fraction of one tenth of a cent, the rate shall be rounded down to the nearest one tenth of a cent.
Rounding of amounts — fraction other than 0.5
(6) If a reduction under subsection (3) or (4) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5.
Elimination of rates less than 2%
(7) If a reduction under subsection (3) or (4) results in a rate of customs duty that is a percentage of less than two per cent, the rate shall be further reduced to “Free” immediately.
48. The definition “principal cause” in section 54 of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
49. Section 59.1 of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
50. Subsection 63(4.1) of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
51. The Act is amended by adding the following after section 73:
Bilateral Emergency Measures — Korea
Order by Governor in Council
74. (1) Subject to subsections (3) to (9), if at any time it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under subsection 19.0191(2) of the Canadian International Trade Tribunal Act or further to a complaint filed under subsection 23(1.097) of that Act, that goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.7;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.
Critical circumstances
(2) Subject to subsections (3) to (9), if at any time it appears to the satisfaction of the Governor in Council, further to an allegation filed under subsection 30.28(1) of the Canadian International Trade Tribunal Act, that there are critical circumstances resulting from the fact that goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order
(a) suspend, during the period that the order is in effect, any reduction of the rate of customs duty with respect to those goods that would otherwise be made after that time by virtue of section 49.7;
(b) in respect of goods on which a customs duty is imposed on a seasonal basis, make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods for the corresponding season immediately before the coming into force of this subsection; and
(c) in respect of goods other than goods referred to in paragraph (b), make those goods subject to a temporary duty, in addition to any other duty specified in this Act or any other Act of Parliament relating to customs, at a rate set out in the order, but that rate, when added to the rate of customs duty specified in the Korea Tariff that is in effect in respect of those goods at that time, may not exceed the lesser of
(i) the Most-Favoured-Nation Tariff rate of customs duty that is in effect in respect of those goods at the time the order is made, and
(ii) the Most-Favoured-Nation Tariff rate of customs duty that was in effect in respect of those goods immediately before the coming into force of this subsection.
Duration of order under subsection (1)
(3) An order under subsection (1) remains in effect for the period that is specified in the order, which shall not exceed two years. However, if the order results from a complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act and an order under subsection (2) has been made in the context of that complaint, the period shall not exceed two years less the number of days during which the order under subsection (2) was in effect.
Duration of order under subsection (2)
(4) An order under subsection (2) ceases to have effect at the beginning of the two-hundredth day after the day on which the order is made.
Exception — negative determination
(5) Despite subsection (4), if the inquiry made by the Canadian International Trade Tribunal into the complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act does not result in a finding that the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods,
(a) the order made under subsection (2) in the context of the same complaint ceases to have effect on the day that the Governor in Council receives the resulting report of the Canadian International Trade Tribunal under subsection 29(3) of that Act, and
(b) the Governor in Council may, on the recommendation of the Minister, by order, refund any surtaxes imposed under the order made under subsection (2).
Exception — positive determination
(6) Despite subsection (4), if the inquiry made by the Canadian International Trade Tribunal into the complaint filed under subsection 23(1.097) of the Canadian International Trade Tribunal Act results in a finding that the goods that are entitled to the Korea Tariff are, as a result of that entitlement, being imported in such increased quantities and under such conditions as to alone constitute a principal cause of serious injury, or a threat of serious injury, to domestic producers of like or directly competitive goods, the Governor in Council may, on the recommendation of the Minister, by order, extend the period of the order made under subsection (2) in the context of the same complaint. The total period of the order is not to exceed two years.
Extension of order
(7) The Governor in Council may, on the recommendation of the Minister, by order, extend the period of an order made under subsection (1) or (2), if it appears to the satisfaction of the Governor in Council, as a result of an inquiry made by the Canadian International Trade Tribunal under section 30.07 of the Canadian International Trade Tribunal Act that the order continues to be necessary to prevent or remedy serious injury to, and to facilitate the adjustment of, domestic producers of like or directly competitive goods, and that there is evidence that the domestic producers are adjusting. The total period of the order is not to exceed four years.
Terms and conditions
(8) An order made under subsection (1) or (2) may be in effect during the period beginning on the day on which this subsection comes into force and ending
(a) if the order is in respect of goods for which the Korea Tariff rate of customs duty is reduced to the final rate of “Free” over a period of less than five years, on the day that is ten years after the expiry of the tariff staging period in respect of those goods; and
(b) if the order is in respect of goods for which the Korea Tariff rate of customs duty is reduced to the final rate of “Free” over a period of five years or more, on the day that is fifteen years after the coming into force of this subsection.
Rate of duty when an order ceases to have effect
(9) If an order made under subsection (1) or (2) ceases to have effect in a particular calendar year, the rate of customs duty applicable to the goods after the order ceases to have effect is the rate of customs duty that is applicable in accordance with section 49.7.
Definition of “principal cause”
(10) In this section, “principal cause” means, in respect of a serious injury or threat of a serious injury, an important cause that is not less important than any other cause of the serious injury or threat.
52. Section 79 of the Act is amended by adding the following after paragraph (m):
(n) subsection 74(1);
(o) subsection 74(2).
53. Section 87 of the Act is amended by adding the following after subsection (2):
Goods of tariff item No. 9971.00.00
(3) Despite subsection 20(2), the value for duty of goods of tariff item No. 9971.00.00 that are entitled to the Korea Tariff is the value of the repairs or alterations made to those goods in Korea.
Limitation
(4) Subsection (3) ceases to have effect on the day before the day that is 10 years after the day on which this subsection comes into force.
54. (1) Paragraph 133(j) of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
(2) Paragraph 133(j.1) of the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
55. The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is amended by adding, in the column “Tariff Treatment / Other”, a reference to “KRT” opposite the reference to “South Korea”.
56. (1) The List of Tariff Provisions set out in the schedule to the Act is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “KRT:”;
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “KRT:”;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “KRT”, and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “KRT”, for all tariff items except those tariff items set out in Sched-ules 1 and 2 to this Act;
(d) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate”, a reference to “N/A” after the abbreviation “KRT” for those tariff items set out in Schedule 1 to this Act; and
(e) adding in the columns “Preferential Tariff / Initial Rate” and “Preferential Tariff / Final Rate” after the abbreviation “KRT”, for each tariff item set out in Schedule 2 to this Act, the rates of duty and staging categories set out with respect to that tariff item in that Schedule.
(2) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
(3) Note 1 to the Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
Note 1: The Iceland Tariff, Korea Tariff, Norway Tariff and Switzerland–Liechtenstein Tariff rate of customs duty applicable to goods classified under this tariff item shall be, in respect of the value of the repair or alteration to the goods carried out only in Iceland, Korea, Norway, Switzerland or Liechtenstein determined under section 87 of this Act, in accordance with their classification in Chapters 1 to 97.
(4) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
(5) The Description of Goods of tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in alphabetical order, a reference to “Korea” in the list of countries.
2005, c. 34; 2013, c. 40, s. 205
Department of Employment and Social Development Act
2014, c. 14, s. 49
57. Subsections 19.1(1) and (2) of the Department of Employment and Social Development Act are replaced by the following:
Crediting to Labour Cooperation Treaties Account
19.1 (1) All moneys received by Her Maj-esty as a result of a monetary assessment by a panel determination under a treaty, or chapter of a treaty, respecting labour cooperation referred to in the schedule shall be paid into the Consolidated Revenue Fund and, if required under the treaty, credited to a special account in the accounts of Canada to be known as the Labour Cooperation Treaties Account.
Additional credits to Account
(2) If an amount is assessed against Canada by a panel determination under a treaty, or chapter of a treaty, respecting labour cooperation referred to in the schedule, an amount equal to that amount shall be credited to the Account if the Account has been designated for the purposes of the treaty in accordance with its provisions.
58. The schedule to the Act is amended by adding the following in alphabetical order:
Chapter 18 of the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014, as amended from time to time in accordance with Article 23.2 of that Agreement.
PART 3
COORDINATING AMENDMENTS AND COMING INTO FORCE
Coordinating Amendments
2014, c. 20
59. (1) In this section, “other Act” means the Economic Action Plan 2014 Act, No. 1.
(2) If section 366 of the other Act comes into force before the day on which this Act receives royal assent, then any reference to “trade-mark” in sections 17 to 21 of the English version of this Act is replaced with a reference to “trademark”.
(3) If section 366 of the other Act comes into force before the day on which this Act receives royal assent, then section 19 of the English version of this Act is amended by replacing “Trade-marks” with “Trademarks”.
(4) If section 366 of the other Act comes into force on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before the day on which that section 366 comes into force.
SOR/2013-163
60. If section 2 of the Order Amending the Schedule to the Customs Tariff (Raw Cane Sugar) and subsection 56(1) of this Act come into force on the same day, then that section 2 is deemed to have come into force before that section 56(1).
Coming into Force
January 1, 2015 or order in council
61. This Act, other than sections 59 and 60, comes into force on January 1, 2015 unless, before that day, the Governor in Council makes an order fixing a day that is after January 1, 2015 as the day on which this Act comes into force.
Explanatory NotesCrown Liability and Proceedings Act
Clause 23: Existing text of the definition:
“labour cooperation treaty” means any treaty respecting labour cooperation referred to in Part 2 of the schedule; 
Clause 24: New.
Financial Administration Act
Clause 25: New.
Customs Act
Clause 26: New.
Clause 27: New.
Clause 28: New.
Clause 29: New.
Clause 30: New.
Clause 31: New.
Commercial Arbitration Act
Clause 32: New.
Canadian International Trade Tribunal Act
Clause 33: (1) New.
(2) New.
Clause 34: New.
Clause 35: New.
Clause 36: Existing text of section 21.1:
21.1 In sections 23 to 30, “complaint” means a written complaint filed with the Tribunal under any of subsections 23(1) to (1.096) and, for the purposes of those sections, a complaint is properly documented if the Tribunal is satisfied that it contains or is accompanied by the information required by section 23.
Clause 37: New.
Clause 38: Relevant portion of subsection 26(1):
26. (1) Subject to subsections (4) to (7), the Tribunal shall, within thirty days after the day on which notice is given to a complainant that the complaint is properly documented, commence an inquiry into the complaint if it is satisfied
(a) that the information provided by the complainant and any other information examined by the Tribunal disclose a reasonable indication that
Clause 39: Relevant portion of subsection 27(1):
27. (1) The Tribunal shall, in an inquiry into a complaint, determine whether, having regard to any regulations made pursuant to paragraph 40(a),
Clause 40: (1) and (2) Relevant portion of subsection 30.03(1):
30.03 (1) The Tribunal shall cause to be published in the Canada Gazette a notice of the expiry date of any order that imposes a surtax on any goods under subsection 55(1), section 60 or subsection 63(1) of the Customs Tariff or includes any goods on the Import Control List under subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act, but no notice shall be published if
Clause 41: Existing text of subsection 30.04(1):
30.04 (1) Any domestic producer of goods that are like or directly competitive with any goods that are subject to an order referred to in subsection 30.03(1), or any person or association acting on behalf of any such domestic producer, may file with the Tribunal a written request that an extension order be made under subsection 63(1) of the Customs Tariff or subsection 5(3.2) of the Export and Import Permits Act because an order continues to be necessary to prevent or remedy serious injury to domestic producers of like or directly competitive goods.
Clause 42: New.
Customs Tariff
Clause 43: New.
Clause 44: New.
Clause 45: Relevant portion of subsection 14(2):
(2) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments,
... 
(c) by way of compensation for any action taken under any of the following provisions:
Clause 46: New.
Clause 47: New.
Clause 48: New.
Clause 49: New.
Clause 50: New.
Clause 51: New.
Clause 52: Existing text of section 79:
79. An order made under any of the following provisions may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time:
Clause 53: New.
Clause 54: (1) New.
(2) New.
Department of Employment and Social Development Act
Clause 57: Existing text of subsections 19.1(1) and (2):
19.1 (1) All moneys received by Her Majesty as a result of a monetary assessment by a panel determination under any treaty respecting labour cooperation referred to in the schedule shall be paid into the Consolidated Revenue Fund and, if required under the treaty, credited to a special account in the accounts of Canada to be known as the Labour Cooperation Treaties Account.
(2) If an amount is assessed against Canada by a panel determination under a treaty respecting labour cooperation referred to in the schedule, an amount equal to that amount shall be credited to the Account if the Account has been designated for the purposes of the treaty in accordance with its provisions.
Clause 58: New.
SCHEDULE 1 
(Paragraphs 56(1)(c) and (d))
0105.11.21
0105.11.22
0105.94.91
0105.94.92
0105.99.11
0105.99.12
0207.11.91
0207.11.92
0207.12.91
0207.12.92
0207.13.91
0207.13.92
0207.13.93
0207.14.22
0207.14.91
0207.14.92
0207.14.93
0207.24.11
0207.24.12
0207.24.91
0207.24.92
0207.25.11
0207.25.12
0207.25.91
0207.25.92
0207.26.10
0207.26.20
0207.26.30
0207.27.12
0207.27.91
0207.27.92
0207.27.93
0209.90.10
0209.90.20
0209.90.30
0209.90.40
0210.99.11
0210.99.12
0210.99.13
0210.99.14
0210.99.15
0210.99.16
0401.10.10
0401.10.20
0401.20.10
0401.20.20
0401.40.10
0401.40.20
0401.50.10
0401.50.20
0402.10.10
0402.10.20
0402.21.11
0402.21.12
0402.21.21
0402.21.22
0402.29.11
0402.29.12
0402.29.21
0402.29.22
0402.91.10
0402.91.20
0402.99.10
0402.99.20
0403.10.10
0403.10.20
0403.90.11
0403.90.12
0403.90.91
0403.90.92
0404.10.21
0404.10.22
0404.90.10
0404.90.20
0405.10.10
0405.10.20
0405.20.10
0405.20.20
0405.90.10
0405.90.20
0406.10.10
0406.10.20
0406.20.11
0406.20.12
0406.20.91
0406.20.92
0406.30.10
0406.30.20
0406.40.10
0406.40.20
0406.90.11
0406.90.12
0406.90.21
0406.90.22
0406.90.31
0406.90.32
0406.90.41
0406.90.42
0406.90.51
0406.90.52
0406.90.61
0406.90.62
0406.90.71
0406.90.72
0406.90.81
0406.90.82
0406.90.91
0406.90.92
0406.90.93
0406.90.94
0406.90.95
0406.90.96
0406.90.98
0406.90.99
0407.11.11
0407.11.12
0407.11.91
0407.11.92
0407.21.10
0407.21.20
0407.90.11
0407.90.12
0408.11.10
0408.11.20
0408.19.10
0408.19.20
0408.91.10
0408.91.20
0408.99.10
0408.99.20
1517.10.10
1517.10.20
1517.90.21
1517.90.22
1601.00.21
1601.00.22
1601.00.31
1601.00.32
1602.20.22
1602.20.32
1602.31.12
1602.31.13
1602.31.14
1602.31.93
1602.31.94
1602.31.95
1602.32.12
1602.32.13
1602.32.14
1602.32.93
1602.32.94
1602.32.95
1701.91.10
1701.99.10
1702.90.21
1702.90.61
1702.90.70
1702.90.81
1806.20.21
1806.20.22
1806.90.12
1901.20.11
1901.20.12
1901.20.22
1901.20.21
1901.90.31
1901.90.32
1901.90.33
1901.90.34
1901.90.51
1901.90.52
1901.90.53
1901.90.54
2105.00.91
2105.00.92
2106.90.31
2106.90.32
2106.90.33
2106.90.34
2106.90.51
2106.90.52
2106.90.93
2106.90.94
2202.90.42
2202.90.43
2309.90.31
2309.90.32
3502.11.10
3502.11.20
3502.19.10
3502.19.20
3504.00.12
3504.00.90
9801.20.00
9826.10.00
9826.20.00
9826.30.00
9826.40.00
9897.00.00
9898.00.00
9899.00.00
9904.00.00
9938.00.00
9987.00.00
SCHEDULE 2 
(Paragraphs 56(1)(c) and (e))
Tariff Item
Initial Rate
Final Rate
0105.94.10
0105.99.90
0201.10.20
0201.20.20
0201.30.20
0202.10.20
0202.20.20
0202.30.20
0207.11.10
0207.12.10
0207.13.10
0207.14.10
0207.41.00
0207.42.00
0207.44.00
0207.45.90
0207.51.00
0207.52.00
0207.54.00
0207.55.90
0207.60.11
0207.60.19
0207.60.20
0207.60.99
0209.90.90
0210.99.19
0302.90.00
0303.90.00
0305.20.00
0306.11.00
0306.12.10
0306.14.90
0306.15.00
0306.19.00
0306.21.00
0306.22.10
0306.24.00
0306.25.00
2.82¢/kg
3%
26.5%
26.5%
26.5%
26.5%
26.5%
26.5%
8%
8%
4%
9%
8%
5.5%
4%
4.5%
8%
5.5%
4%
4.5%
8%
4%
5.5%
4.5%
11%
2.5%
3%
3%
3%
5%
4%
5%
5%
5%
5%
4%
5%
5%
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
0306.29.00
0307.11.10
0307.29.90
0307.39.10
0307.60.10
0307.79.10
0307.89.10
0307.99.10
0308.19.10
0308.29.10
0308.30.10
0308.90.10
0404.10.10
0404.10.90
0410.00.00
0601.10.11
0601.10.29
0601.20.90
0602.40.10
0602.90.90
0603.11.00
0603.12.00
0603.14.00
0603.15.00
0603.19.00
0603.90.10
0603.90.20
0604.20.90
0604.90.90
0701.10.00
0701.90.00
0702.00.11
0702.00.19
0702.00.21
0702.00.91
0703.10.10
0703.10.21
0703.10.31
0703.10.41
0703.10.91
0704.10.11
5%
3%
4%
4%
4%
6.5%
4%
4%
4%
4%
4%
4%
4.94¢/kg
11%
11%
6%
6%
6%
6%
6%
10.5%
8%
8%
6%
6%
6.5%
8%
6%
8%
$4.94/tonne
$4.94/tonne
1.41¢/kg but not less than 9.5%
1.41¢/kg but not less than 9.5%
4.68¢/kg but not less than 12.5%
4.68¢/kg but not less than 12.5%
4.23¢/kg but not less than 9.5%
2.12¢/kg but not less than 9.5%
4.68¢/kg but not less than 10.5%
2.81¢/kg but not less than 12.5%
2.81¢/kg but not less than 12.5%
1.88¢/kg but not less than 4% plus 4%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
0704.10.12
0704.20.11
0704.20.12
0704.90.10
0704.90.21
0704.90.31
0704.90.41
0705.11.11
0705.11.12
0705.19.11
0705.19.12
0706.10.11
0706.10.12
0706.10.31
0706.10.32
0706.90.10
0706.90.21
0706.90.22
0706.90.51
0707.00.10
0707.00.91
0708.10.10
0708.10.91
0708.20.10
0708.20.21
0708.20.22
0709.20.10
0709.20.91
0709.40.11
0709.40.12
0709.51.10
0709.51.90
0709.59.10
0709.59.90
0709.60.10
0709.99.11
0709.99.31
0709.99.32
0710.10.00
0710.21.00
0710.22.00
1.88¢/kg but not less than 4%
5.62¢/kg but not less than 10.5% plus 4%
5.62¢/kg but not less than 10.5%
2.12¢/kg but not less than 6%
4.68¢/kg but not less than 12.5%
2.35¢/kg but not less than 12.5%
2.35¢/kg but not less than 12.5%
2.35¢/kg but not less than 12.5% plus 4%
2.35¢/kg but not less than 12.5%
2.35¢/kg but not less than 12.5% plus 4%
2.35¢/kg but not less than 12.5%
1.88¢/kg but not less than 4% plus 4%
1.88¢/kg but not less than 4%
0.94¢/kg plus 4%
0.94¢/kg
1.41¢/kg but not less than 12.5%
1.88¢/kg but not less than 8.5% plus 4%
1.88¢/kg but not less than 8.5%
1.41¢/kg but not less than 6%
1.41¢/kg but not less than 6%
4.22¢/kg but not less than 12.5%
1.41¢/kg but not less than 6%
3.75¢/kg but not less than 8.5%
1.41¢/kg but not less than 6%
3.75¢/kg but not less than 8.5% plus 4%
3.75¢/kg but not less than 8.5%
5.51¢/kg but not less than 7.5%
10.31¢/kg but not less than 12.5%
3.75¢/kg but not less than 12.5% plus 4%
3.75¢/kg but not less than 12.5%
8.43¢/kg but not less than 8.5%
8.43¢/kg but not less than 8.5%
8.43¢/kg but not less than 8.5%
8.43¢/kg but not less than 8.5%
3.75¢/kg but not less than 8.5%
3.28¢/kg but not less than 8.5%
2.81¢/kg but not less than 12.5% plus 4%
2.81¢/kg but not less than 12.5%
6%
9.5%
9.5%
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
0710.29.90
0710.40.00
0710.80.10
0710.80.20
0710.80.30
0710.80.40
0710.80.90
0710.90.00
0711.40.90
0711.51.00
0711.59.00
0711.90.90
0712.20.00
0712.31.00
0712.32.90
0712.33.00
0712.39.19
0712.90.20
0712.90.90
0714.30.10
0714.40.10
0714.50.10
0714.90.10
0806.10.11
0806.10.99
0808.10.90
0808.30.10
0808.30.91
0809.10.10
0809.10.91
0809.21.11
0809.21.90
0809.29.10
0809.29.21
0809.29.90
0809.30.10
0809.30.21
0809.30.90
0809.40.10
0809.40.21
0809.40.31
9.5%
9.5%
19%
12.5%
12.5%
11%
9.5%
12.5%
10.5%
8%
8%
8%
6%
6%
6%
6%
6%
6%
6%
9.5%
9.5%
9.5%
9.5%
1.41¢/kg
6%
8.5%
2.12¢/kg but not less than 8%
2.81¢/kg but not less than 10.5%
2.12¢/kg but not less than 8%
4.68¢/kg but not less than 10.5%
5.64¢/kg but not less than 8%
6%
5.64¢/kg but not less than 8%
5.62¢/kg but not less than 8.5%
6%
2.82¢/kg but not less than 8%
5.62¢/kg but not less than 10.5%
8.5%
1.06¢/kg but not less than 8%
2.81¢/kg but not less than 10.5%
3.75¢/kg but not less than 10.5%
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
0809.40.90
0810.10.10
0810.10.91
0811.10.10
0811.10.90
0811.20.00
0811.90.10
0811.90.20
0812.10.90
0812.90.20
0812.90.90
0813.30.00
1001.11.10
1001.11.20
1001.19.10
1001.19.20
1001.91.10
1001.91.20
1001.99.10
1001.99.20
1003.10.11
1003.10.12
1003.10.91
1003.10.92
1003.90.11
1003.90.12
1003.90.91
1003.90.92
1101.00.10
1101.00.20
1102.20.00
1102.90.11
1102.90.12
1102.90.90
1103.11.10
1103.11.20
1103.19.11
1103.19.12
1103.20.11
1103.20.12
1103.20.21
8.5%
5.62¢/kg but not less than 8.5%
5.62¢/kg but not less than 8.5%
5.62¢/kg but not less than 8.5%
12.5%
6%
9.37¢/kg but not less than 12.5%
10.5%
9.37¢/kg but not less than 10.5%
9.37¢/kg but not less than 14.5%
6%
6%
$1.90/tonne
49%
$1.90/tonne
49%
$1.90/tonne
76.5%
$1.90/tonne
76.5%
$0.99/tonne
94.5%
$0.99/tonne
21%
$0.99/tonne
94.5%
$0.99/tonne
21%
$2.42/tonne
$139.83/tonne
6%
4%
$213.80/tonne plus 8.5%
6%
$2.42/tonne
$105.33/tonne
3%
$177.50/tonne plus 6.5%
3.5%
$98.60/tonne plus 7%
3.5%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
1103.20.22
1104.19.11
1104.19.12
1104.19.21
1104.19.22
1104.29.11
1104.29.12
1104.29.21
1104.29.22
1104.30.11
1104.30.12
1105.10.00
1105.20.00
1106.10.90
1107.10.11
1107.10.12
1107.10.91
1107.10.92
1107.20.11
1107.20.12
1108.11.10
1108.11.20
1108.13.00
1108.19.11
1108.19.12
1109.00.10
1109.00.20
1208.10.10
1208.90.10
1504.10.99
1504.20.90
1504.30.00
1507.10.00
1507.90.90
1508.90.00
1511.90.90
1512.11.00
1512.19.10
1512.19.20
1512.29.00
1513.29.90
$15.90/tonne plus 7%
3.5%
$106.50/tonne plus 7%
4%
$177.50/tonne plus 8.5%
3.5%
$113.40/tonne plus 7%
4%
$177.50/tonne plus 8.5%
3.5%
$98.60/tonne plus 7%
10.5%
8.5%
6%
0.31¢/kg
$157.00/tonne
0.47¢/kg
$160.10/tonne
0.31¢/kg
$141.50/tonne
0.95¢/kg
$237.90/tonne
10.5%
0.83¢/kg
$188.50/tonne
7.5%
$397.30/tonne plus 14.5%
6%
6%
5%
4.5%
6.5%
4.5%
9.5%
9.5%
11%
4.5%
9.5%
11%
9.5%
11%
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
1514.11.00
1514.19.00
1514.91.00
1514.99.00
1515.11.00
1515.19.00
1515.21.00
1515.29.00
1515.50.10
1515.50.90
1515.90.91
1515.90.99
1517.90.99
1518.00.10
1601.00.11
1601.00.19
1602.10.10
1602.10.90
1602.31.11
1602.31.91
1602.31.92
1602.32.11
1602.32.91
1602.39.10
1602.39.91
1602.41.10
1602.42.10
1602.49.10
1602.50.10
1602.50.91
1602.90.10
1602.90.91
1603.00.11
1603.00.19
1603.00.20
1604.12.90
1604.13.90
1604.14.10
1604.14.90
1604.15.00
1604.16.90
6%
11%
6%
11%
4.5%
8%
4.5%
9.5%
6%
11%
6%
11%
11%
4.5%
12.5%
12.5%
12.5%
12.5%
11%
12.5%
2.5%
11%
9.5%
11%
9.5%
9.5%
9.5%
12.5%
11%
9.5%
11%
12.5%
6%
6%
3%
5%
9%
4.5%
7%
8%
9%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
1604.17.00
1604.19.10
1604.19.90
1604.20.10
1604.20.20
1604.20.90
1604.31.00
1604.32.00
1605.10.00
1605.30.90
1605.40.10
1605.40.90
1605.52.00
1605.53.00
1605.56.00
1605.57.00
1605.58.00
1605.59.10
1605.59.90
1605.61.00
1605.62.00
1605.63.00
1605.69.00
1701.12.90
1701.13.90
1701.91.90
1701.99.90
1702.11.00
1702.19.00
1702.30.90
1702.40.00
1702.60.00
1702.90.11
1702.90.12
1702.90.13
1702.90.14
1702.90.15
1702.90.16
1702.90.17
1702.90.18
1702.90.29
7%
7%
7%
11%
7%
7%
3%
3%
5%
4%
5%
5%
4%
4%
6.5%
4%
4%
4%
4%
4%
4%
4%
4%
$24.69/tonne
$22.05/tonne
$30.86/tonne
$30.86/tonne
6%
6%
3.5%
6%
3.5%
$11.99/tonne
$13.05/tonne
$13.26/tonne
$13.47/tonne
$13.69/tonne
$13.90/tonne
$14.11/tonne
$15.17/tonne
2.12¢/kg
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
1702.90.40
1702.90.50
1702.90.69
1702.90.89
1702.90.90
1703.10.10
1703.90.10
1704.10.00
1704.90.20
1704.90.90
1805.00.00
1806.10.10
1806.10.90
1806.20.90
1806.31.00
1806.32.00
1901.10.10
1901.10.20
1901.10.90
1901.20.13
1901.20.14
1901.20.15
1901.20.19
1901.20.23
1901.20.24
1901.20.29
1901.90.11
1901.90.12
1901.90.20
1901.90.39
1901.90.40
1901.90.59
1902.11.10
1902.11.21
1902.11.29
1902.11.90
1902.19.23
1902.19.91
1902.19.92
1902.19.93
1902.20.00
6%
8.5%
$26.67/tonne
$4.52/tonne
11%
12.5%
12.5%
9.5%
10%
9.5%
6%
6%
6%
6%
6%
6%
6%
9.5%
9.5%
4%
4%
11.93¢/kg plus 8.5%
6%
3%
11.93¢/kg plus 6%
4.5%
8.5%
19.78¢/kg plus 17%
4.5%
9.5%
9.5%
9.5%
4%
4%
16.27¢/kg plus 8.5%
6%
16.27¢/kg
4%
4%
16.27¢/kg plus 8.5%
11%
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
1902.30.39
1902.30.50
1902.40.10
1902.40.20
1904.10.10
1904.10.21
1904.10.29
1904.10.30
1904.10.41
1904.10.49
1904.10.90
1904.20.10
1904.20.21
1904.20.29
1904.20.30
1904.20.41
1904.20.49
1904.20.50
1904.20.61
1904.20.62
1904.20.63
1904.20.64
1904.20.69
1904.30.10
1904.30.21
1904.30.29
1904.30.50
1904.30.61
1904.30.62
1904.30.69
1904.90.10
1904.90.21
1904.90.29
1904.90.30
1904.90.40
1904.90.50
1904.90.61
1904.90.62
1904.90.63
1904.90.64
1904.90.69
4.01¢/kg plus 8.5%
11%
5.5%
4.5 %
4%
4%
11.64¢/kg plus 8.5%
4%
4%
12.6¢/kg plus 8.5%
6%
4%
4%
9.17¢/kg plus 8.5%
4%
4%
9.95¢/kg plus 8.5%
6%
3%
9.17¢/kg plus 6%
3%
9.95¢/kg plus 6%
4.5%
4%
4%
9.17¢/kg plus 8.5%
6%
3%
9.17¢/kg plus 6%
4.5%
4%
4%
9.17¢/kg plus 8.5%
4%
9.95¢/kg plus 8.5%
6%
3%
9.17¢/kg plus 6%
3%
9.95¢/kg plus 6%
4.5%
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
1905.10.29
1905.10.40
1905.10.51
1905.10.59
1905.10.60
1905.10.71
1905.10.72
1905.10.79
1905.20.00
1905.31.21
1905.31.22
1905.31.23
1905.31.29
1905.31.91
1905.31.92
1905.31.93
1905.31.99
1905.32.91
1905.32.92
1905.32.93
1905.32.99
1905.40.39
1905.40.50
1905.40.61
1905.40.69
1905.40.90
2001.10.00
2001.90.10
2002.10.00
2002.90.00
2003.10.00
2003.90.90
2004.10.00
2004.90.11
2004.90.12
2004.90.20
2004.90.30
2004.90.99
2005.10.00
2005.20.00
2005.40.00
13.51¢/kg
4%
4%
13.51¢/kg plus 8.5%
6%
3%
13.51¢/kg plus 6%
4.5%
3%
2%
2%
5.42¢/kg plus 4%
3%
2%
2%
5.42¢/kg plus 4%
3%
2%
2%
5.42¢/kg plus 4%
3%
13.51¢/kg
3.5%
3.5%
13.51¢/kg plus 7.5%
5.5%
8%
8%
11.5%
11.5%
17%
17%
6%
14.5%
14.5%
14%
17%
9.5%
8%
6%
8%
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
2005.51.90
2005.59.00
2005.60.00
2005.70.90
2005.80.00
2005.99.11
2005.99.19
2005.99.90
2006.00.10
2007.10.00
2007.91.00
2007.99.10
2007.99.90
2008.40.10
2008.40.20
2008.40.90
2008.50.10
2008.50.90
2008.60.10
2008.60.90
2008.70.10
2008.70.90
2008.80.00
2008.97.90
2008.99.10
2008.99.20
2008.99.40
2009.50.00
2009.61.90
2009.69.90
2009.71.10
2009.71.90
2009.79.19
2009.79.90
2009.89.20
2009.90.30
2009.90.40
2102.10.10
2102.10.20
2103.20.10
2103.20.90
8%
8%
14%
8%
10.5%
14.5%
8%
8%
9.5%
6.5%
8.5%
12.5%
8.5%
6%
9.5%
9.5%
6%
9.5%
6%
12.5%
6%
8%
8.5%
6%
4%
4%
6%
12.5%
9.5%
9.5%
8.5%
4%
8.5%
4%
9.5%
6%
9.5%
8%
6%
12.5%
12.5%
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
2103.30.10
2103.30.20
2103.90.10
2103.90.20
2103.90.90
2104.10.00
2104.20.00
2105.00.10
2106.10.00
2106.90.21
2106.90.29
2106.90.35
2106.90.39
2106.90.41
2106.90.42
2106.90.91
2106.90.92
2106.90.95
2106.90.98
2106.90.99
2201.90.00
2202.10.00
2202.90.20
2202.90.31
2202.90.32
2202.90.41
2202.90.49
2202.90.90
2204.21.10
2204.21.21
2206.00.11
2206.00.12
2206.00.18
2206.00.19
2206.00.21
2206.00.22
2206.00.31
2206.00.39
2206.00.41
2206.00.49
2206.00.63
3%
9.5%
11%
8%
9.5%
6%
11%
9.5%
11%
6%
6%
8%
8%
6%
6%
10.5%
10.5%
8%
10.5%
10.5%
6.5%
11%
3.3¢/litre
11%
11%
11%
11%
11%
1.87¢/litre
4.68¢/litre
28.16¢/litre
28.16¢/litre
3%
3%
7.74¢/litre
7.74¢/litre
21.12¢/litre
21.12¢/litre
28.16¢/litre
28.16¢/litre
8.52¢/litre
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
2206.00.64
2206.00.65
2206.00.66
2206.00.67
2206.00.68
2206.00.71
2206.00.72
2207.10.10
2207.10.90
2207.20.11
2207.20.12
2207.20.19
2207.20.90
2208.60.00
2208.90.21
2208.90.29
2301.20.19
2302.30.20
2302.40.12
2309.90.20
2309.90.33
2309.90.34
2309.90.35
2309.90.36
2309.90.99
2401.10.99
2401.30.00
2402.20.00
2402.90.00
2403.11.00
2403.19.00
2403.91.90
2403.99.10
2403.99.20
2403.99.90
2710.12.20
2710.19.91
2710.20.10
2711.19.10
2852.90.10
3206.11.90
9.25¢/litre
10¢/litre
10.73¢/litre
11.48¢/litre
12.21¢/litre
12.95¢/litre
12.95¢/litre
12.28¢/litre of absolute ethyl alcohol
4.92¢/litre of absolute ethyl alcohol
4.92¢/litre of absolute ethyl alcohol
4.92¢/litre of absolute ethyl alcohol
12.28¢/litre of absolute ethyl alcohol
6.5%
12.28¢/litre of absolute ethyl alcohol
12.28¢/litre of absolute ethyl alcohol
4.92¢/litre of absolute ethyl alcohol
3%
$98.60/tonne plus 4%
$106.91/tonne
10.5%
3%
3%
3%
3%
8%
5.5%
6.5%
12.5%
6.5%
4%
4%
13%
5%
9.5%
9.5%
5%
5%
5%
12.5%
6.5%
6%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
3302.90.00
3303.00.00
3304.10.00
3304.20.00
3304.30.00
3304.91.00
3304.99.90
3305.10.00
3305.20.00
3305.30.00
3305.90.00
3306.10.00
3306.20.00
3306.90.00
3307.10.00
3307.20.00
3307.30.00
3307.41.00
3307.49.00
3307.90.00
3401.11.90
3401.19.00
3401.20.90
3401.30.00
3407.00.10
3407.00.20
3502.20.00
3502.90.00
3503.00.90
3505.10.19
3505.10.20
3505.20.90
3917.32.90
3917.33.00
3917.39.90
3918.10.10
3918.10.90
3918.90.10
3918.90.90
3919.10.20
3919.10.99
5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
8%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
8%
8%
6.5%
8%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
3922.10.00
3923.21.90
3923.29.90
3923.30.90
3923.50.90
3923.90.90
3925.10.00
3925.20.00
3925.30.00
3925.90.00
3926.10.00
3926.20.91
3926.20.92
3926.90.99
4011.10.00
4011.20.00
4011.61.90
4011.62.90
4011.63.90
4011.69.90
4011.92.90
4011.93.90
4011.94.90
4011.99.90
4012.20.20
4012.20.90
4012.90.90
4013.10.00
4015.19.90
4015.90.90
4016.91.00
4016.99.30
4016.99.90
4201.00.90
4202.11.00
4202.12.10
4202.12.90
4202.19.00
4202.21.00
4202.22.10
4202.22.90
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
7%
7%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
15.5%
14%
7%
6.5%
6.5%
7%
11%
11%
11%
11%
10%
10.5%
10.5%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
4202.29.00
4202.31.00
4202.32.10
4202.32.90
4202.39.00
4202.91.20
4202.91.90
4202.92.20
4202.92.90
4202.99.90
4203.29.10
4203.29.90
4203.30.00
4203.40.00
4303.10.10
4303.10.20
4303.10.90
4303.90.00
4304.00.00
5207.10.00
5406.00.10
5511.10.00
5511.20.00
5601.21.30
5601.22.50
5607.29.20
5607.29.90
5607.49.20
5607.49.90
5607.50.20
5607.50.90
5607.90.20
5607.90.90
5608.11.90
5608.19.90
5608.90.90
5609.00.00
5701.10.10
5701.10.90
5701.90.10
5701.90.90
10.5%
8.5%
8%
8%
9.5%
11%
7%
10%
7%
7%
7%
15.5%
9.5%
8%
15.5%
14%
8%
10%
15.5%
8%
8%
8%
8%
14%
16%
10%
10%
10%
10%
10%
10%
10%
10%
14%
14%
13%
14%
13%
6.5%
12.5%
6.5%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
5702.10.00
5702.31.00
5702.32.00
5702.39.00
5702.41.00
5702.42.00
5702.49.00
5702.50.10
5702.50.90
5702.91.00
5702.92.00
5702.99.10
5702.99.90
5703.10.10
5703.10.90
5703.20.10
5703.20.90
5703.30.10
5703.30.90
5703.90.10
5703.90.90
5704.10.00
5704.90.00
5705.00.00
5805.00.90
5901.90.10
5904.10.00
5904.90.10
5904.90.90
5905.00.10
5905.00.90
5907.00.29
5908.00.90
5909.00.10
6101.20.00
6101.30.00
6101.90.00
6102.10.00
6102.20.00
6102.30.00
6102.90.00
12.5%
12.5%
12.5%
12.5%
12.5%
14%
14%
6.5%
12.5%
12.5%
14%
6.5%
12.5%
12.5%
10%
12.5%
10%
12.5%
10%
12.5%
10%
12.5%
12.5%
12%
14%
7%
7%
13.5%
18%
5%
14%
14%
14%
12%
18%
18%
18%
18%
18%
18%
18%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
6103.10.10
6103.10.90
6103.22.00
6103.23.00
6103.29.00
6103.31.00
6103.32.00
6103.33.00
6103.39.10
6103.39.90
6103.41.00
6103.42.00
6103.43.00
6103.49.00
6104.13.00
6104.19.00
6104.22.00
6104.23.00
6104.29.00
6104.31.00
6104.32.00
6104.33.00
6104.39.10
6104.39.90
6104.41.00
6104.42.00
6104.43.00
6104.44.00
6104.49.00
6104.51.00
6104.52.00
6104.53.00
6104.59.10
6104.59.90
6104.61.00
6104.62.00
6104.63.00
6104.69.00
6105.10.00
6105.20.00
6105.90.00
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
6106.10.00
6106.20.00
6106.90.00
6107.11.00
6107.12.00
6107.19.00
6107.21.00
6107.22.00
6107.29.00
6107.91.00
6107.99.00
6108.11.00
6108.19.00
6108.21.00
6108.22.00
6108.29.00
6108.31.00
6108.32.00
6108.39.00
6108.91.00
6108.92.00
6108.99.00
6109.10.00
6109.90.00
6110.11.10
6110.11.90
6110.12.10
6110.12.90
6110.19.10
6110.19.90
6110.20.00
6110.30.00
6110.90.00
6112.11.00
6112.12.00
6112.19.00
6112.20.00
6112.31.00
6112.39.00
6112.41.00
6112.49.00
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
18%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
6113.00.20
6113.00.90
6114.20.00
6114.30.00
6114.90.00
6115.10.10
6115.10.91
6115.10.99
6115.21.00
6115.22.00
6115.29.00
6115.30.00
6115.94.00
6115.95.00
6115.96.00
6115.99.00
6116.10.00
6116.91.00
6116.92.00
6116.93.00
6116.99.00
6117.10.90
6117.80.10
6117.80.90
6117.90.20
6117.90.90
6201.11.00
6201.12.00
6201.13.00
6201.19.00
6201.91.00
6201.92.10
6201.92.90
6201.93.00
6201.99.00
6202.11.00
6202.12.00
6202.13.00
6202.19.00
6202.91.00
6202.92.00
10%
18%
18%
18%
18%
18%
16%
16%
18%
18%
18%
16%
16%
16%
16%
16%
18%
18%
18%
18%
18%
18%
12%
18%
10%
18%
18%
17%
18%
17%
18%
18%
17%
17%
17%
18%
17%
18%
16%
18%
17%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
6202.93.00
6202.99.00
6203.11.00
6203.12.00
6203.19.10
6203.19.90
6203.22.00
6203.23.00
6203.29.10
6203.29.90
6203.31.00
6203.32.00
6203.33.00
6203.39.10
6203.39.90
6203.41.00
6203.42.00
6203.43.00
6203.49.00
6204.11.00
6204.12.00
6204.13.00
6204.19.10
6204.19.90
6204.21.00
6204.22.00
6204.23.00
6204.29.00
6204.31.00
6204.32.00
6204.33.00
6204.39.10
6204.39.90
6204.41.00
6204.42.00
6204.43.00
6204.44.00
6204.49.00
6204.51.00
6204.52.00
6204.53.00
18%
17%
18%
18%
17%
17%
17%
18%
18%
17%
18%
17%
18%
17%
17%
18%
17%
18%
18%
18%
17%
18%
18%
18%
18%
17%
18%
17%
18%
17%
18%
17%
17%
18%
17%
18%
18%
16%
18%
17%
18%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
6204.59.10
6204.59.90
6204.61.00
6204.62.00
6204.63.00
6204.69.00
6205.20.00
6205.30.00
6205.90.10
6205.90.90
6206.10.00
6206.20.00
6206.30.00
6206.40.00
6206.90.00
6207.11.00
6207.19.00
6207.21.00
6207.22.00
6207.29.00
6207.91.00
6207.99.10
6207.99.90
6208.11.00
6208.19.00
6208.21.00
6208.22.00
6208.29.00
6208.91.00
6208.92.00
6208.99.00
6210.10.90
6210.20.00
6210.30.00
6210.40.90
6210.50.90
6211.11.00
6211.12.90
6211.20.00
6211.32.00
6211.33.10
17%
17%
18%
17%
18%
17%
17%
18%
18%
18%
16%
18%
17%
18%
17%
17%
18%
17%
18%
16%
17%
18%
17%
18%
17%
17%
18%
16%
17%
18%
16%
18%
18%
18%
18%
18%
18%
18%
18%
17%
7.5%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
6211.33.90
6211.39.10
6211.39.90
6211.42.00
6211.43.10
6211.43.20
6211.43.90
6211.49.10
6211.49.20
6211.49.91
6211.49.99
6212.10.00
6212.20.00
6212.30.00
6212.90.00
6213.20.00
6213.90.10
6213.90.90
6214.10.90
6214.20.90
6214.30.90
6214.40.00
6214.90.00
6215.10.00
6215.20.00
6215.90.00
6216.00.00
6217.10.10
6217.10.90
6301.10.00
6301.20.00
6301.30.00
6301.40.00
6301.90.00
6302.10.00
6302.21.00
6302.22.00
6302.29.00
6302.31.00
6302.32.00
6302.39.00
18%
18%
17%
17%
6%
7.5%
18%
6%
7.5%
18%
17%
18%
18%
18%
18%
9%
9%
13%
9%
18%
18%
18%
18%
16%
18%
18%
18%
7.5%
15%
17%
17%
17%
17%
17%
18%
17%
18%
17%
17%
18%
17%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
6302.40.00
6302.51.00
6302.53.10
6302.53.90
6302.59.10
6302.59.90
6302.60.00
6302.91.00
6302.93.00
6302.99.10
6302.99.90
6303.12.00
6303.19.00
6303.91.00
6303.92.10
6303.92.90
6303.99.00
6304.11.00
6304.19.00
6304.91.10
6304.91.90
6304.92.10
6304.92.90
6304.93.10
6304.93.90
6304.99.10
6304.99.90
6305.10.00
6305.20.00
6305.32.00
6305.33.00
6305.39.00
6305.90.00
6306.12.00
6306.19.00
6306.22.00
6306.29.00
6306.30.00
6306.40.00
6306.90.10
6306.90.90
18%
17%
7.5%
18%
9%
17%
17%
17%
18%
16%
17%
18%
18%
17%
18%
18%
18%
18%
18%
15.5%
18%
15.5%
17%
15.5%
18%
15.5%
17%
5%
17%
18%
18%
18%
5%
18%
17%
18%
17%
16%
12%
17%
18%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
6307.10.10
6307.10.90
6307.20.00
6307.90.20
6307.90.30
6307.90.40
6307.90.50
6307.90.91
6307.90.92
6307.90.93
6307.90.99
6308.00.00
6309.00.90
6401.10.11
6401.10.19
6401.10.20
6401.92.11
6401.92.12
6401.92.30
6401.92.91
6401.99.11
6401.99.19
6401.99.20
6402.19.10
6402.20.11
6402.20.19
6402.20.20
6402.91.10
6402.91.90
6402.99.10
6403.20.00
6403.40.00
6403.51.00
6403.59.20
6403.59.90
6403.91.00
6403.99.30
6404.11.11
6404.11.19
6404.11.91
6404.19.20
17%
17%
17%
7.5%
12%
17%
14%
9%
16%
17%
18%
18%
18%
20%
20%
20%
20%
20%
20%
20%
20%
20%
20%
17.5%
16%
16%
18%
17.5%
17.5%
17.5%
18%
18%
18%
11%
18%
18%
11%
16%
16%
18%
7.5%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V4)
Free (V4)
Free (V2)
Free (V2)
Free (V2)
Free (V4)
Free (V2)
Free (V4)
Free (V4)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V4)
Free (V4)
Free (V4)
Free (V2)
Free (V4)
Free (V2)
Free (V2)
Free (V2)
Free (V4)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
6404.19.30
6404.19.90
6404.20.90
6405.10.90
6405.20.20
6405.20.90
6405.90.00
6406.10.91
6406.90.30
6504.00.90
6505.00.10
6505.00.39
6505.00.40
6505.00.90
6506.10.90
6506.91.00
6506.99.10
6506.99.20
6506.99.90
6601.10.00
6601.91.00
6601.99.00
6602.00.90
6702.90.90
6704.11.00
6704.19.00
6704.20.00
6704.90.00
6812.91.00
6813.20.19
6813.81.90
6908.90.90
6912.00.90
7113.11.90
7113.19.90
7113.20.90
7117.19.90
7117.90.00
7302.30.90
7307.29.20
7315.20.00
16%
18%
18%
18%
18%
18%
18%
8%
10%
12.5%
15.5%
12.5%
12.5%
15.5%
8.5%
9%
5%
8%
12.5%
7%
7.5%
7.5%
7%
6.5%
15.5%
15.5%
15.5%
15.5%
15.5%
5%
5%
8%
7%
8.5%
6.5%
8.5%
8.5%
8.5%
6.5%
4.5%
6%
Free (V2)
Free (V4)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
7319.40.90
7319.90.10
7321.11.10
7321.11.90
7321.12.00
7321.19.10
7321.19.90
7321.81.00
7321.82.00
7321.89.00
7321.90.21
7321.90.22
7321.90.23
7321.90.29
7321.90.90
7322.90.10
7323.10.00
7323.91.00
7323.92.00
7323.94.00
7323.99.00
7324.10.00
7324.90.00
7325.99.91
7325.99.99
7326.19.90
7326.20.00
7326.90.90
7610.10.00
7610.90.90
7612.10.00
7612.90.10
7612.90.90
7615.10.00
7615.20.00
7616.91.00
7616.99.90
8201.10.00
8201.30.90
8201.40.90
8201.90.29
7%
7%
8%
8%
8%
8%
8%
7%
7%
7%
8%
8%
8%
8%
8%
7.5%
6.5%
6.5%
6.5%
6.5%
6.5%
7%
6.5%
6%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
5%
6%
6%
6%
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
8201.90.90
8202.10.00
8203.20.00
8203.30.90
8203.40.00
8204.11.00
8204.12.00
8204.20.00
8205.10.90
8205.20.90
8205.30.00
8205.40.00
8205.51.90
8205.59.90
8205.70.90
8205.90.10
8206.00.00
8211.10.10
8211.10.90
8211.91.10
8211.91.90
8211.92.00
8211.93.00
8211.95.19
8212.10.00
8212.20.00
8213.00.10
8213.00.30
8214.10.00
8214.20.00
8214.90.90
8215.10.10
8215.10.90
8215.20.10
8215.20.90
8215.91.10
8215.91.90
8215.99.10
8215.99.90
8301.10.00
8301.40.90
6.5%
7%
6.5%
6.5%
6.5%
7%
7%
6.5%
7%
7%
7%
7%
6.5%
6.5%
6.5%
7%
6.5%
11%
7%
7%
11%
7%
5%
11%
6.5%
6%
11%
6.5%
6.5%
6.5%
7%
11%
7%
11%
6.5%
11%
7%
11%
6.5%
6.5%
6.5%
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
8301.70.90
8302.30.90
8302.60.90
8303.00.00
8304.00.00
8305.20.00
8305.90.00
8306.10.90
8306.21.00
8306.29.00
8306.30.00
8310.00.00
8414.51.10
8415.82.91
8418.10.90
8418.21.00
8418.29.00
8418.30.10
8418.40.10
8418.50.10
8418.50.21
8418.69.20
8418.91.20
8419.11.00
8422.11.90
8424.10.00
8450.12.00
8450.19.00
8451.21.00
8451.30.10
8451.40.10
8452.90.10
8476.21.10
8476.89.10
8506.10.90
8506.30.00
8506.40.00
8506.50.90
8506.60.00
8506.80.90
8507.20.90
6.5%
6%
6.5%
6.5%
6.5%
6.5%
6.5%
6.5%
5%
6.5%
6%
7%
8%
6%
8%
8%
8%
8%
8%
7%
6%
7%
6%
6.5%
8%
6.5%
8%
8%
8%
6%
6%
9%
6%
6%
7%
7%
7%
7%
7%
7%
7%
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
8507.30.90
8507.40.90
8507.50.90
8507.60.90
8507.80.90
8509.40.10
8509.80.10
8510.20.10
8512.10.00
8512.30.90
8512.40.00
8513.10.90
8516.10.90
8516.29.00
8516.32.90
8516.60.20
8516.60.90
8516.71.10
8516.71.20
8516.79.90
8518.21.00
8518.22.00
8518.29.90
8518.50.00
8519.81.99
8523.21.10
8523.21.20
8523.29.20
8523.41.90
8523.49.90
8523.51.90
8523.59.90
8523.80.90
8528.72.39
8528.72.94
8531.10.90
8539.10.10
8539.21.00
8539.29.91
8539.29.99
8539.31.00
7%
7%
7%
7%
7%
8%
8%
6%
5.5%
6.5%
6%
7%
6.5%
7%
6.5%
8%
8%
9%
8%
6.5%
6.5%
6.5%
6.5%
6.5%
5%
8.5%
6%
7%
6%
6%
6%
6%
6%
5%
5%
6.5%
6%
7.5%
8%
6%
7%
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
8539.32.90
8539.39.90
8539.41.90
8539.49.90
8539.90.90
8601.10.00
8601.20.00
8602.10.00
8602.90.00
8603.10.00
8603.90.00
8604.00.10
8605.00.00
8606.10.00
8606.30.00
8606.91.00
8606.92.00
8606.99.00
8607.19.19
8607.19.29
8607.21.20
8607.21.90
8607.29.90
8607.99.19
8607.99.20
8608.00.90
8609.00.90
8701.10.90
8701.20.00
8701.90.10
8702.10.10
8702.10.20
8702.90.10
8702.90.20
8703.10.90
8703.21.10
8703.21.90
8703.22.00
8703.23.00
8703.24.00
8703.31.00
7.5%
7.5%
7.5%
7.5%
6%
9.5%
9.5%
9.5%
9.5%
8%
8%
6%
11%
11%
11%
11%
11%
11%
9.5%
9.5%
10%
10%
10%
8.5%
11%
6.5%
6.5%
6%
6.1%
6%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V3)
Free (V3)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
8703.32.00
8703.33.00
8703.90.00
8704.21.90
8704.22.00
8704.23.00
8704.31.00
8704.32.00
8704.90.00
8705.10.10
8705.20.00
8705.30.00
8705.40.10
8705.90.10
8706.00.20
8706.00.90
8707.10.00
8707.90.90
8708.10.10
8708.10.29
8708.21.00
8708.29.19
8708.29.60
8708.29.99
8708.30.19
8708.50.39
8708.50.99
8708.70.19
8708.70.29
8708.80.19
8708.80.30
8708.80.99
8708.91.29
8708.92.29
8708.94.29
8708.94.99
8708.99.15
8708.99.19
8708.99.49
8708.99.59
8709.19.90
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.1%
6.7%
6.1%
6.1%
6.1%
6.1%
6%
6%
6%
6%
6%
6%
8.5%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
6%
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
8712.00.00
8714.99.10
8715.00.00
8716.10.00
8716.31.00
8716.39.30
8716.39.90
8716.40.00
8716.80.20
8716.90.99
8901.10.10
8901.10.90
8901.20.10
8901.20.90
8901.30.00
8901.90.10
8901.90.91
8901.90.99
8902.00.10
8903.10.00
8903.91.00
8903.92.00
8903.99.90
8904.00.00
8905.10.00
8905.20.19
8905.20.20
8905.90.19
8905.90.90
8906.10.00
8906.90.19
8906.90.91
8906.90.99
8907.10.90
8907.90.20
8907.90.90
8908.00.90
9017.10.20
9017.80.10
9101.11.00
9101.19.00
13%
6.5%
8%
6.5%
9.5%
9.5%
6.5%
9.5%
6.5%
6.5%
25%
25%
25%
25%
25%
15%
25%
25%
25%
9.5%
9.5%
9.5%
9.5%
25%
25%
20%
25%
20%
25%
25%
15%
25%
25%
9.5%
6.5%
15.5%
15.5%
8.5%
6.5%
5%
5%
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V4)
Free (V4)
Free (V2)
Free (V4)
Free (V2)
Free (V2)
Free (V2)
Free (V4)
Free (V4)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V4)
Free (V4)
Free (V4)
Free (V4)
Free (V4)
Free (V4)
Free (V2)
Free (V2)
Free (V4)
Free (V4)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
9101.21.00
9101.29.00
9101.91.90
9101.99.00
9102.11.00
9102.12.00
9102.19.00
9102.21.00
9102.29.00
9102.91.90
9102.99.00
9103.10.00
9103.90.00
9105.11.00
9105.19.00
9105.21.10
9105.21.90
9105.29.00
9105.91.10
9105.91.90
9105.99.90
9113.20.90
9201.20.00
9202.90.90
9207.10.00
9209.94.90
9209.99.30
9306.90.90
9401.30.10
9401.61.10
9401.69.10
9401.71.10
9403.20.00
9403.40.00
9403.50.00
9403.60.10
9403.81.19
9403.89.19
9404.21.00
9404.29.00
9404.30.00
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
5%
11%
14%
14%
14%
6.5%
14%
14%
5%
14%
11%
5%
7%
6%
6%
5%
5.5%
7%
8%
9.5%
9.5%
8%
8%
9.5%
9.5%
9.5%
9.5%
9.5%
9.5%
9.5%
15.5%
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
9404.90.10
9404.90.90
9405.10.00
9405.20.00
9405.40.90
9405.50.10
9405.50.90
9405.60.00
9406.00.20
9503.00.10
9507.10.90
9507.30.00
9507.90.10
9507.90.99
9601.90.00
9602.00.90
9603.10.10
9603.10.20
9603.21.00
9603.30.10
9603.40.10
9603.40.90
9603.90.10
9603.90.20
9603.90.30
9603.90.90
9604.00.00
9605.00.00
9607.11.90
9607.19.00
9607.20.10
9608.30.10
9608.30.90
9608.40.00
9608.50.00
9608.60.90
9608.91.90
9608.99.90
9609.10.00
9609.20.90
9609.90.00
14%
14%
7%
7%
7%
5%
7%
7%
15.5%
8%
6.5%
6.5%
7%
6.5%
6.5%
6.5%
11%
7%
7%
7%
15.5%
7%
11%
8%
15.5%
6.5%
6.5%
6.5%
10%
11%
11.5%
7%
7%
7%
7%
7%
5%
7%
7%
6%
7%
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V2)
9611.00.00
9612.10.20
9612.10.30
9612.10.90
9612.20.00
9613.10.00
9613.20.00
9613.80.10
9613.80.90
9613.90.00
9614.00.19
9614.00.90
9615.11.00
9615.90.00
9616.10.00
9616.20.00
9617.00.00
9618.00.00
9619.00.22
9619.00.23
9619.00.24
9619.00.25
9619.00.29
9619.00.92
9619.00.99
6.5%
15.5%
15.5%
8.5%
8.5%
6.5%
9%
9.5%
8%
6.5%
6.5%
7%
5.5%
6.5%
8.5%
12%
7.5%
9%
12%
18%
17%
18%
18%
12%
7%
Free (V1)
Free (V2)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V2)
Free (V1)
Free (V2)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Free (V1)
Published under authority of the Speaker of the House of Commons