Trade Agreement

Interim Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland and the Pacific States

Trade Agreement · Language: EN

Page 3 in PDFMiscellaneous Series No. 15 (2019) between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the Pacific States, of the other part

London, 14 March 2019

The Agreement is not in force

Presented to Parliament by the Secretary of State for Foreign and Commonwealth Affairs by Command of Her Majesty March 2019

© Crown copyright 2019

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write

to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gsi.gov.uk. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at www.gov.uk/government/publications

Any enquiries regarding this publication should be sent to us at Treaty Section, Foreign and Commonwealth Office, King Charles Street, London, SW1A 2AH

ISBN 978-1-5286-1120-6

CCS0319839960

03/19

Printed on paper containing 75% recycled fibre content minimum

Printed in the UK by the APS Group on behalf of the Controller of Her Majesty's Stationery Office

between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the Pacific States, of the other part

THE United Kingdom of Great Britain and Northern Ireland, hereinafter referred to as 'the UK', of the one part, and

THE REPUBLIC OF FIJI,

THE INDEPENDENT STATE OF PAPUA NEW GUINEA (hereinafter referred to as 'Papua

New Guinea'), hereinafter referred to as 'the Pacific States', of the other part,

HAVING REGARD TO the fact that the UK will continue to offer improved market access within the framework of the negotiations on Economic Partnership Agreements (EPAs) and that Pacific States will continue benefiting from this offer as from 20 December 2009, in the case of Papua New Guinea, and 28 July 2014, in the case of Fiji;

HAVING REGARD TO Annex IV, which forms an integral part of this Agreement;

REAFFIRMING their continuing commitment to the ongoing negotiations aiming at the conclusion of a comprehensive EPA which will contain all relevant elements and include all interested Pacific Islands;

REAFFIRMING that development cooperation is a crucial element of this Agreement and the comprehensive agreement that will be negotiated, and an essential factor for the realisation of its objectives;

REAFFIRMING their commitment to the respect for human rights, democratic principles, the rule of law and to good governance, which constitute essential and fundamental elements as set out in Annex IV, and to sustainable and equitable development, along with greater involvement of an active and organised civil society and the private sector, which, along with the market economy, are the main elements contributing to achieving the objectives of the partnership;

REAFFIRMING their commitment to work together towards the achievement of the objectives of economic growth, poverty eradication, sustainable development and the gradual integration of the Pacific States into the world economy, with due regard for their political choices and development priorities;

REAFFIRMING their commitment to support the regional integration process within the Pacific region, and in particular to foster regional economic integration as a key instrument for their integration into the world economy and helping them face the challenges of globalisation and achieving the economic and social development to which they aim;

DESIRING to cooperate closely at the national level to maximise the synergies between development cooperation and the objectives of this Agreement;

DESIRING to progressively remove barriers to trade between them; while taking into account the principles of asymmetry and flexibility;

DESIRING to establish a framework for improved arrangements for trade between the Pacific States and the UK that are consistent with their obligations under the World Trade Organisation ('WTO');

DESIRING to establish an institutional framework for their Interim Economic Partnership Agreement and a mechanism to resolve any disputes that might arise in that relationship consistently withthe objectives of this Agreement,

The objectives of this Agreement are to:

1. enable the Pacific States to benefit from the improved market access offered by the UK under this Agreement and pending the conclusion of a comprehensive Economic Partnership Agreement between the Pacific States and the UK;
2. promote sustainable development and the gradual integration of the Pacific States into the world economy, in conformity with their political choices and development priorities;
3. establish a free trade area between the Parties based on the common interest, and fulfil this objective by the progressive liberalisation of trade in a manner compliant with applicable WTO rules and the principle of asymmetry, commensurate to the specific needs and capacity constraints of the Pacific States, in terms of levels and timing for commitments under this Agreement;
4. set up the appropriate dispute settlement arrangements;
5. set up the appropriate institutional arrangements.

Article 2

Principles

Page 4 in PDF1. This Agreement is based on the Objectives and Fundamental Principles as well as the Essential and Fundamental Elements set out in Annex IV. This Agreement shall build on the achievements of the Cotonou Agreement and the previous ACP-EC Partnership Agreements in the area of regional cooperation and integration as well as economic and trade cooperation.

Article 3

Sustainable development

1. The Parties reaffirm that the objective of sustainable development shall be an integral part of the provisions of this Agreement, consistent with the overarching objectives and principles set out in Annex IV and especially the general commitment to reduce and eventually eradicate poverty in a way that is consistent with the objectives of sustainable development. 2. The Parties understand this objective to apply in the case of the present Agreement as a commitment that:
3. (a) the application of this Agreement shall fully take into account the human, cultural, economic, social, health and environmental best interests of their respective populations and of future generations;
4. (b) decision-taking methods embrace the fundamental principles of ownership, participation and dialogue. 3. As a result the Parties agree to work cooperatively towards the realisation of a sustainable development centred on the human person, who is the main beneficiary of development.

Article 4

Regional integration

1. This Agreement builds upon and aims at deepening regional integration and the Parties undertake to cooperate to further develop it. 2. Nothing in this Agreement shall prevent any Party from entering into any Agreement for the establishment of a free trade area, customs union or other free trade Agreement with any third countries. PART I

Objectives

Article 5

Cooperation in international fora

Page 5 in PDF1. The Parties shall endeavour to cooperate in all international fora where issues relevant to this Agreement are discussed. 2. The Parties recognise the valuable contribution that regional organisations can make to the achievement of the objectives of this Agreement. The Parties agree to work closely with existing Pacific regional organisations and programmes wherever useful and possible to support the implementation of this Agreement.

TRADE IN GOODS

Article 6

Scope

This Agreement shall apply to products originating in the UK or in the Pacific States and falling within Chapters 01 to 97 set out in the UK and the Pacific States' respective tariff nomenclatures in conformity with the rules of classification applicable to the Harmonized Commodity Description and Coding System (HS).

CHAPTER 1

Customs duties

Article 7

Customs Duties and Other Charges

1. A customs duty includes any duty or charge of any kind imposed on or in connection with the importation of goods, including any form of surtax or surcharge, but does not include:

– (a) internal taxes or other internal charges imposed consistently with Article 23;
– (b) any antidumping, countervailing or safeguard measure applied consistently with Chapter 2 of Part II;
– (c) fees or other charges imposed consistently with paragraph 2. 2. Fees and charges referred to in paragraph 1(c) shall be limited in amount to the approximate cost of services rendered and shall not represent indirect protection for domestic products or a taxation of imports for fiscal purposes. Any such fees and charges shall not be applied on an ad valorem basis.

Article 8

Rules of origin

Article 9

Classification of goods

The classification of goods in trade between the UK and the Pacific States shall be that set out in the respective tariff nomen-clatures based on the Harmonized Commodity Description and Coding System.

Elimination of customs duties on exports

Page 6 in PDFNeither the UK nor the Pacific States may maintain or institute any duties, taxes or other fees and charges imposed on or in connection with the exportation of goods to the other Party, or any internal taxes, fees and charges on goods exported to the other Party that are in excess of those imposed on like products destined for internal sale, except:

– (a) when these measures are necessary, in conjunction with domestic measures, for ensuring fiscal solvency of a Pacific State or for the protection of the environment; and
– (b) in exceptional circumstances, where a Pacific State can justify specific protection to develop infant industries, that Pacific State may introduce temporary export taxes on a limited number of products destined for the UK market after mutual agreement with the UK 1 .

Article 11

Customs duties on products originating in the Pacific States

Products originating in the Pacific States shall be imported in the UK free of customs duties, except for the products indicated, and under the conditions set out in Annex I.

Article 12

Customs duties on products originating in the UK

Customs duties on imports of products originating in the UK shall be reduced or eliminated in accordance with the provisions set out in Annex II.

Article 13

Modification of Tariff Commitments

In the event of serious difficulties in respect of imports of a given product, the Pacific State facing such difficulty may request that the Trade Committee review the schedule of customs duty reductions and eliminations with a view to modify where necessary the time schedule for reduction or elimination by common accord. The Trade Committee by agreement may modify Annex II in any manner deemed appropriate. The Parties shall ensure that any such modifications do not result in an incompatibility of this Agreement with the requirements of Article XXIV of the General Agreement on Tariffs and Trade (GATT) 1994.

Article 14

Standstill

No new customs duties shall be introduced in trade, nor shall those already applied be increased between the Parties as from the entry into force of the Agreement for all products subject to liberalising commitments.

Article 15

Circulation of goods

1. Customs duties shall be levied only once for goods originating in the UK or in the Pacific States. Once customs duties have

1 The Parties recognise that any such measure shall be applied on a Most Favoured Nation (MFN) basis

been levied, goods originating in any of the Parties shall circulate within the territory of the UK or of the Pacific States respectively without any further payment of customs duties.

Page 7 in PDF2. Notwithstanding paragraph 1 and for goods of tariff headings whose duties have not yet been eliminated in all of the Pacific States, any customs duty paid upon importation in a Pacific State shall be refunded fully and without delay when the goods leave the customs territory of first importation. Such product shall then pay the duty in the country of consumption. 3. The Parties agree to cooperate with a view to facilitating the circulation of goods and simplifying customs procedures as provided for under Chapter 4.

Article 16

Non-discrimination Clause

Article 17

Special provisions on administrative cooperation in customs matters

1. The Parties agree that administrative cooperation is essential for the implementation and the control of the preferential treatment granted under this Part and underline their commitment to combat irregularities and fraud in customs and related matters. 2. Where a Party or a Pacific State as the case may be has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud, the Party or Pacific State concerned may temporarily suspend the relevant preferential treatment of the product(s) concerned in accordance with this Article. 3. For the purpose of this Article a failure to provide administrative cooperation shall mean, inter alia:
4. (a) a repeated failure to respect the obligations to verify the originating status of the product(s) concerned;
5. (b) a repeated refusal or undue delay in carrying out and/or communicating the results of subsequent verification of the proof of origin;
6. (c) a repeated refusal or undue delay in obtaining authorisation to conduct administrative cooperation missions to verify the authenticity of documents or accuracy of information relevant to the granting of the preferential treatment in question. 2 For this calculation official data by the WTO on leading exporters in world merchandise trade (excluding intra-EU trade) shall be used.

Page 8 in PDFFor the purpose of this Article, a finding of irregularities or fraud may be made, inter alia, where there is a rapid increase, without satisfactory explanation, in imports of goods exceeding the usual level of production and the export capacity of the other Party or Pacific State as the case may be, which is linked to objective information concerning irregularities or fraud. 4. The application of a temporary suspension pursuant to paragraph 2 shall be subject to the following conditions:
2. (a) The Party or Pacific State as the case may be which has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud shall without undue delay notify the Trade Committee of its finding together with the objective information and enter into consultations within the Trade Committee, on the basis of all relevant information and objective findings, with a view to reaching a solution acceptable to both the UK and the Pacific States or State as the case may be. 3. (b) Where the Parties have entered into consultations within the Trade Committee as above and have failed to agree on an acceptable solution within three months following the notification, the Party or Pacific State concerned may temporarily suspend the relevant preferential treatment of the product(s) concerned. A temporary suspension shall be notified to the Trade Committee without undue delay. 4. (c) Temporary suspensions under this Article shall be limited to that necessary to protect the financial interests of the Party or Pacific State concerned. They shall not exceed a period of six months, which may be renewed. Temporary suspensions shall be notified immediately after their adoption to the affected Party or Pacific State and the Trade Committee. They shall be subject to periodic consultations within the Trade Committee in particular with a view to their termination as soon as the conditions for their application are no longer given. 5. At the same time as the notification to the Trade Committee under paragraph 4(a) of this Article, the Party or Pacific State concerned should publish a notice to importers in its official gazette or journal. The notice to importers should indicate for the product concerned and for the specific origin concerned that there is a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud.

Article 18

Management of administrative errors

The Parties recognise each others' rights to correct errors during the implementation of this Agreement. Where errors are identified, either Party may request the Trade Committee to examine the possibilities of adopting appropriate measures with a view to resolving the situation.

CHAPTER 2

Trade defence instruments

Article 19

Anti-dumping and countervailing measures

1. Subject to the provisions of this Article, nothing in this Agreement shall prevent the UK or the Pacific States, both WTO members and non-WTO members, whether individually or collectively, from adopting anti-dumping or countervailing measures in accordance with the relevant WTO agreements. For the purpose of this Article, origin shall be determined in accordance with the non-preferential rules of origin of the Parties. 2. The UK may not impose definitive anti-dumping or countervailing duties in respect of products imported from the Pacific States before considering the possibility of constructive remedies foreseen in the relevant WTO agreements, in accordance with UK law. In that respect, the UK shall provide appropriate assistance to the exporters from the Pacific States which are proposing such constructive remedies. 3. Where an anti-dumping or countervailing measure has been imposed on behalf of two or more Pacific States by a regional or sub-regional authority, there shall be one single forum of judicial review, including the stage of appeals. 4. Where anti-dumping or countervailing measures can be imposed on a regional or sub-regional basis and on a national basis the Parties or Pacific States as the case may be shall ensure that such measures are not applied simultaneously in respect of the same product by regional or sub-regional authorities on the one hand, and national authorities on the other. 5. The UK shall notify the exporting Pacific States of the receipt of a properly documented complaint before initiating any investigation.

Page 9 in PDF6. The provisions of this Article shall be applicable to all investigations initiated after this Agreement enters into force. 7. The provisions of this Article shall not be subject to the Dispute Settlement provisions of this Agreement.

Article 20

Multilateral safeguards

1. Subject to the provisions of this Article, nothing in this Agreement shall prevent the Pacific States and the UK from adopting measures in accordance with Article XIX of the GATT 1994, the Agreement on Safeguards, and Article 5 of the Agreement on Agriculture. For the purpose of this Article, origin shall be determined in accordance with the non-preferential rules of origin of the Parties. 2. Notwithstanding paragraph 1, the UK may, in the light of the overall development objectives of this Agreement and the small size of the economies of the Pacific States, exclude imports from any Pacific State from any measures taken pursuant to Article XIX of the GATT 1994, the WTO Agreement on Safeguards and Article 5 of the Agreement on Agriculture. 3. The provisions of paragraph 2 shall apply for a period of five years, beginning in respect of Papua New Guinea on 20 December 2009 or in respect of Fiji on 28 July 2014. Not later than 120 days before the end of this period, the Parties shall review the operation of those provisions in the light of the development needs of the Pacific States, with a view to determining whether to extend their application for a further period. 4. The provisions of paragraph 1 shall not be subject to the Dispute Settlement provisions of this Agreement.

Article 21

Bilateral Safeguards

1. Notwithstanding Article 20, after having examined alternative solutions, the UK or a Pacific State may apply safeguard measures of limited duration which derogate from the provisions of Articles 11 and 12, under the conditions and in accordance with the procedures laid down in this Article. 2. Safeguard measures referred to in paragraph 1 may be taken where a product originating in the UK or a Pacific State is being imported into the territory of the UK or a Pacific State in such increased quantities and under such conditions as to cause or threaten to cause:
3. (a) serious injury to the domestic industry producing like or directly competitive products in the territory of the importing Parties or Pacific States, or
4. (b) disturbances in a sector or industry of the economy, whether of an economic or social nature, or difficulties which could bring about serious deterioration in the economic situation of the importing Parties or Pacific States, or
5. (c) disturbances in the markets of agricultural like or directly competitive products 3 or mechanisms regulating those markets. 3. Safeguard measures referred to in this Article shall not exceed what is necessary to remedy or prevent the serious injury or disturbances, as defined in paragraphs 2 and 4(b). Those safeguard measures of the importing Parties or Pacific States may only consist of one or more of the following:
7. (a) suspension of the further reduction of the rate of import duty for the product concerned, as provided for under this Agreement;
8. (b) increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to imports originating in other WTO Members, and
9. (c) introduction of tariff quotas on the product concerned. 4. (a) Without prejudice to paragraphs 1, 2 and 3 above, where any product originating in the UK is being imported in such increased quantities and under such conditions as to cause or threaten to cause one of the situations referred to under subparagraphs 2(a), (b) and (c) above to a Pacific State, the Pacific State concerned may take surveillance or safeguard

3 For the purpose of this Article agricultural products are those covered by Annex 1 of the WTO Agreement on Agriculture

measures limited to its territory in accordance with the procedures laid down in paragraphs 5 to 8.

Page 10 in PDF– (b) A Pacific State may take safeguard measures where a product originating in the UK as a result of the reduction of duties is being imported into its territory in such increased quantities and under such conditions as to cause or threaten to cause disturbances to an infant industry producing like or directly competitive products. These measures shall be taken in order to promote development of productive and sustainable industries with a view to raising the general standard of living of the people. This provision is only applicable for a period of twenty years, from, in respect of Papua New Guinea 20 December 2009 or in respect of Fiji 28 July 2014. Measures must be taken in accordance with the procedures laid down in paragraphs 5 to 8 except that the initial duration of measures may be of seven years in the case of non-Least Developed Countries (non-LDCs) with a joint review for a possible extension for further three years and in the case of Small Island States and least developed countries for twelve years with joint review for a possible extension for a further three years. No Pacific State shall, at any time, raise tariffs under this provision on goods originating in the UK on more than 3 per cent of tariff lines or on more than 15 per cent of the total value of goods originating in the UK calculated as the average value of imports over the last three years. 5. (a) Safeguard measures referred to in this Article shall only be maintained for such a time as may be necessary to prevent or remedy serious injury or disturbances as defined in paragraphs 2 and 4 above. – (b) Safeguard measures referred to in this Article shall not be applied for a period exceeding two years. In exceptional circumstances, such measures may be extended for a further period of no more than two years. Where a Pacific State applies a safeguard measure, such measures may however be applied for a period not exceeding four years and, in exceptional circumstances, extended for a further period of four years. – (c) Safeguard measures referred to in this Article that exceed one year shall contain clear elements progressively leading to their elimination at the end of the set period, at the latest. – (d) No safeguard measure referred to in this Article shall be applied to the import of a product that has previously been subject to such a measure, for a period of at least one year from the expiry of the measure. 6. For the implementation of the above paragraphs, the following provisions shall apply:
– (a) Where the UK or a Pacific State takes the view that one of the circumstances set out in paragraphs 2 and 4, exists, it shall immediately refer the matter to the Trade Committee for examination. – (b) The Trade Committee may make any recommendation needed to remedy the circumstances which have arisen. If no recommendation has been made by the Trade Committee aimed at remedying the circumstances, or no other satisfactory solution has been reached within 30 days of the matter being referred to the Trade Committee, the importing Party or the Pacific State may adopt the appropriate measures to remedy the circumstances in accordance with this Article. – (c) Before taking any measure provided for in this Article or, in the cases to which paragraph 7 of this Article applies, as soon as possible, the UK or the Pacific State concerned shall supply the Trade Committee with all relevant information required for a thorough examination of the situation, with a view to seeking a solution acceptable to the parties concerned. – (d) In the selection of safeguard measures pursuant to this Article, priority must be given to those which least disturb the operation of this Agreement.

Page 11 in PDF– (e) Any safeguard measure taken pursuant to this Article shall be notified immediately to the Trade Committee and shall be the subject of periodic consultations within that body, particularly with a view to establishing a timetable for their abolition as soon as circumstances permit. 7. Where exceptional circumstances require immediate action, the importing Party or Pacific State concerned may take the measures provided for in paragraph 3 and 4 on a provisional basis without complying with the requirements of paragraph 6. Such action may be taken for a maximum period of 180 days where measures are taken by the UK and 200 days where measures are taken by the Pacific State. The duration of any such provisional measure shall be counted as a part of the initial period and any extension referred to in paragraph 5. In the taking of such provisional measures, the interest of the Parties, and especially of Small Island States, shall be taken into account. The importing Party or Pacific State as the case may be shall inform the other party concerned and it shall immediately refer the matter to the Trade Committee for examination. 8. If an importing Party or Pacific State, as the case may be, subjects imports of a product to an administrative procedure, having as its purpose the rapid provision of information on the trend of trade flows liable to give rise to the problems referred to in this Article, it shall inform the Trade Committee without delay. 9. Safeguard measures adopted under the provisions of this Article shall not be subject to WTO Dispute Settlement provisions.

CHAPTER 3

Non-tariff measures

Article 22

Prohibition of Quantitative Restrictions

Unless otherwise specified in this Agreement, all prohibitions or restrictions applying to the import or export of goods between the UK and the Pacific States, other than customs duties and taxes, and fees and other charges, whether made effective through quotas, import or export licenses or other measures, shall be eliminated upon the entry into force of this Agreement. No such new measures shall be introduced. The provisions of this Article shall be without prejudice to the provisions of Chapter 2 of Part II.

Article 23

National treatment on internal taxation and regulation

1. Imported products originating in the other Party shall not be subject, either directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to like national products. Moreover, the Parties shall not otherwise apply internal taxes or other internal charges so as to afford protection to national production. 2. Imported products originating in the other Party shall be accorded treatment no less favourable than that accorded to like national products in respect of all laws, regulations and requirements affecting their internal sale, offering for sale, purchase, transportation, distribution or use. The provisions of this paragraph shall not prevent the application of differential internal transportation charges which are based exclusively on the economic operation of the means of transport and not on the nationality of the product. 3. No Party shall establish or maintain any internal quantitative regulation relating to the mixture, processing or use of products in specified amounts or proportions which requires, directly or indirectly, that any specified amount or proportion of any product which is the subject of the regulation must be supplied from domestic sources. Moreover, neither the UK nor any Pacific State shall otherwise apply internal quantitative regulations so as to afford protection to national production. 4.

Page 12 in PDFThe provisions of this Article shall not prevent the payment of subsidies or the granting of tax incentives for the purpose of developing industries to national producers, including payments to national producers derived from the proceeds of internal taxes or charges applied consistently with the provisions of this Article and subsidies implemented through governmental purchases of national products. 5. The provisions of this Article shall not apply to laws, regulations, procedures or practices governing public procurement.

Article 24

Agricultural export subsidies

1. With regard to any product as defined in paragraph 3, for which the Pacific States have committed to the elimination of customs duties, the UK undertakes to phase out existing subsidies granted upon the exportation of that product to the territories of the Pacific States. 2. Parties will consult each other with a view to determining the modalities of the elimination of existing subsidies mentioned under paragraph 1. 3. This Article applies to products as covered by Annex 1 of the WTO Agreement on Agriculture. The objectives of this Chapter are to:

– (a) assist the integration of the Pacific States into the international economy, and in particular facilitate trade between the Parties;
– (b) reinforce cooperation on customs issues with a view to ensuring that the relevant legislation and procedures, as well as the administrative capacity of the relevant administrations, enable the effective and efficient administration of customs, and facilitate trade.

Article 26

Relationship with Existing Programmes and Assistance

The Parties shall endeavour to coordinate and integrate their cooperation on trade facilitation and trade promotion with the work of other actors, regional organisations, and national bodies and organisations with the objective of avoiding unnecessary duplication of existing programmes and maximising the benefits from the resources devoted to trade facilitation, in particular, where appropriate, through:

– (a) sharing of information between the Parties, actors, regional and international organisations and their members;
– (b) utilisation of the expertise and resources of other regional or international organisations;
– (c) cooperation between the Parties with and within other regional and international organisations;
– (d) cooperation with other regional and international organisations in the development, establishment and implementation of international agreements on harmonised standards and procedures, or the establishment of new regional organisations;
– (e) participation of other regional organisations, and their members, in the trade facilitation and trade promotion programme; and
– (f) any other form of cooperation, coordination or integration of activities the Parties decide is appropriate.

Article 27

Customs and administrative cooperation

1. The Parties agree to:
2. (a) exchange information concerning customs legislation and procedures;
3. (b) develop joint initiatives in mutually agreed areas;
4. (c) establish, wherever possible, common positions on customs issues in international fora;
5. (d) promote coordination between all related agencies, both internally and across borders. 2. Notwithstanding paragraph 1, the administrations of the Parties shall provide mutual administrative assistance in customs matters in accordance with the provisions of Protocol I.

Article 28

Customs procedures

1. The UK and the Pacific States agree that their respective customs legislation, provisions and procedures shall draw upon the international instruments and standards applicable in the field of customs and trade, including the substantive elements of the revised Kyoto Convention on the Simplification and Harmonization of Customs Procedures, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data model and the International Convention on the Harmonized Commodity Description and Coding System.

CHAPTER 4

Customs and trade facilitation

Article 25

Objectives 2. The UK and the Pacific States agree that their respective trade and customs legislation, provisions and procedures shall be based upon:

Page 13 in PDF2. (a) the need to protect and facilitate legitimate trade through effective enforcement of and compliance with legislative requirements;
3. (b) the need to avoid unnecessary or discriminatory burdens on economic operators, to provide safeguards against fraud, to provide simplified procedures for compliant traders and to encourage compliance, as well as the need to avoid applying excessive penalties for minor breaches of customs regulations or procedural requirements;
4. (c) the application of modern customs techniques, including risk assessment, simplified procedures for entry and release of goods, post release controls, and company audit methods;
5. (d) the progressive development of systems, including those based upon Information Technology, to facilitate the electronic exchange of data between traders, customs administrations and other related agencies;
6. (e) the need to facilitate transit movements;
7. (f) the need to avoid any requirement for the mandatory use of customs brokers. Transparent, non-discriminatory and proportionate rules in respect of the licensing of customs brokers shall apply;
8. (g) the need to avoid, except in exceptional circumstances, any requirements for the mandatory use of pre-shipment inspections, as defined by the WTO Agreement on Preshipment Inspection, or their equivalent. 3. The implementation of paragraph 1 and paragraph 2 (c) and (d) of this Article by Small Island States shall be done as appropriate, taking into account the small size and capacity of their administrations. 4. The Parties agree that:
11. (a) a single administrative document or electronic equivalent should be applied in the UK and the Pacific States respectively. The Pacific States will continue efforts to this end, with a view to implementation at an early stage during the life of this Agreement. A joint review of the situation will be carried out five years after the entry into force of the Agreement;
12. (b) a system of binding rulings on customs matters should be provided, notably on tariff classification and rules of origin, in accordance with rules laid down in their respective legislation. 5. In order to improve working methods, as well as to ensure non-discrimination, transparency, efficiency, integrity and accountability of operations, the Parties or the Pacific States, as the case may be, shall:

– (a) provide effective, prompt and non-discriminatory procedures enabling the right of appeal against customs and other agency administrative actions, rulings and decisions affecting imports, exports or goods in transit. Procedures for appeal shall be easily accessible, including to small or medium enterprises and any costs shall be reasonable and commensurate with costs in providing for appeals;
– (b) ensure that measures are put in place in order to achieve high standards of integrity in the customs service, in line with the relevant international conventions and instruments in this field.

Article 29

Relations of customs with the Business Community

Page 14 in PDFThe UK and the Pacific States agree:

– (a) to foster cooperation between operators and relevant administrations;
– (b) to ensure that all legislation, procedures and fees and charges are made publicly available, wherever possible through electronic means, together, where appropriate and possible, with the justification for them;
– (c) to make publicly available relevant notices of an administrative nature, including agency requirements and entry procedures, hours of operation and operating procedures for customs offices at ports and border crossing points, and points of contact for

information enquiries; – (d) on the need, wherever possible, for timely and regular consultation with the business community on legislative proposals and procedures related to customs and trade issues. To this end, appropriate mechanisms for regular consultations between administrations and the business community, shall be established by each Party;
– (e) that new or amended legislation and procedures and their entry into force should be introduced in a way that provides traders with sufficient information in order to become well prepared for complying with them;
– (f) to work to ensure that their respective customs and related requirements and procedures continue to meet the needs of the trading community, follow best practices, and remain as little trade-restrictive as possible.

Article 30

Customs valuation

1. The Parties agree to apply Article VII of the GATT 1994 and the Agreement on the Implementation of Article VII of the GATT 1994 to trade in goods covered by Part II of this Agreement. 2. Notwithstanding paragraph 1, the Pacific States which are not members of the WTO on the date of entry into force of this Agreement shall apply rules on customs valuation consistently with Article VII of the GATT 1994 and the Agreement on the Implementation of Article VII of the GATT 1994 to trade in goods covered by Part II of this Agreement within five years of this Agreement coming into force.

Article 31

Harmonisation of customs standards at regional level

1. The Parties shall promote regional integration in the field of customs and shall strive to develop common legislation, procedures and requirements, in line with the relevant international standards. 2. A regular follow-up of the implementation of the provisions of this Article shall be carried out.

Article 32

Review clause

The Parties agree to review the implementation of this Chapter no later than three years after the entry into force of this Agreement, with a view to determining further steps to be taken.

CHAPTER 5

Technical barriers to trade and sanitary and phytosanitary measures

Article 33

Scope and definitions

1. The provisions of this Chapter shall apply to technical regulations, standards and conformity assessment procedures (hereinafter referred to as 'TBT measures'), as defined in the WTO Agreement on Technical Barriers to Trade (hereinafter referred to as 'the TBT Agreement'), and to Sanitary and Phytosanitary Measures (hereinafter referred to as 'SPS measures'), as defined in the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (hereinafter referred to as 'the SPS Agreement'), in so far as they affect trade covered by Part II of this Agreement. 2. For the purposes of this Chapter the definitions used by the TBT Agreement and the SPS Agreement shall apply.

Article 34

Objectives 1. The Parties agree to cooperate in order to facilitate and increase trade in goods between them, by identifying, preventing and eliminating obstacles to trade arising from TBT and SPS measures.

Page 15 in PDF2. The Parties agree to cooperate to strengthen regional trade in Pacific regional integration and cooperation on matters concerning TBT and SPS measures. 3. The Parties shall cooperate to facilitate compliance with SPS measures applying to exports, whilst safeguarding human, animal and plant safety and health, in particular through building the capacity of the public and private sectors in the Pacific States and assisting the Pacific States to improve their regulatory frameworks and related institutions. 4. The Parties shall cooperate with a view to reinforcing regional integration and promoting the capacity of private and public sectors to comply with TBT and SPS measures. Article 35

Priority Products

To better achieve the objectives of this Chapter, the Parties agree to define a list of priority products for export from the Pacific States to the UK and a list of priority products for trade among the Pacific States. These lists shall be contained in Annex III. A and III. B respectively, which shall be reviewed and may be modified by a decision of the Trade Committee as and when appropriate. Article 36

Rights and Obligations

1. The Parties agree to apply the SPS and TBT agreements to trade in goods covered by Part II of this Agreement. 2. Notwithstanding paragraph 1, the SPS and TBT-related measures of the Pacific States that are not WTO members on the date of entry into force of this Agreement shall be applied in accordance with the requirements of the SPS and TBT agreements. 3. The UK will take full account of the capacity constraints in the short-term of non-WTO members to comply with the provisions of this Article. 4. Where necessary and possible, the Parties agree that the provisions concerning special and differential treatment in the WTO SPS and TBT agreements are applicable to the trade between the Parties to this Agreement, including the Pacific States that are not WTO members. Article 37

Equivalence

1. The Parties recognise the importance of making operational the provisions of Article 4 of the SPS Agreement and enabling the Pacific States to have the equivalence of their SPS measures recognised by developed importing countries. 2. The Parties reaffirm the Decision on the implementation of Article 4 of the Agreement on the Application of Sanitary and Phytosanitary Measures of 23 July 2004 of the WTO Committee on Sanitary and Phytosanitary Measures. The UK agrees to give due consideration to reasonable requests from one or more of the Pacific States to examine the equivalence of their SPS measures in areas of particular export interest to the Pacific States. Article 38

Competent Authorities

1. The respective SPS authorities of the Parties shall be the competent authorities in the Pacific States and in the UK for the implementation of the measures referred to in this Chapter. 2. The Parties shall, in accordance with this Agreement, inform each other of their respective competent SPS authorities and of any changes thereto

Article 39

Resolution of SPS and TBT Problems

1. The Parties shall provide the necessary information to facilitate access to information on TBT-related and SPS measures and

their implementation and enforcement, and future developments in these areas, and to facilitate the avoidance and/or resolution of any difficulties that might arise between the UK and the Pacific States.

Page 16 in PDF2. The Parties shall inform and consult each other as early as possible with a view to finding a mutually agreed solution when a TBT or SPS measure results in a barrier to trade. 3. Nothing in this Chapter shall impair the rights of the Parties under other international agreements, including the right to resort to the good offices or dispute settlement mechanisms of international organisations or those established under any international agreement.

Article 40

Transparency and exchange of information

1. The Parties confirm their commitments to implement the transparency provisions set out in the SPS Agreement and the TBT Agreement to facilitate access to relevant information on TBT or SPS measures. 2. The UK agrees to cooperate with initiatives of the Pacific States to establish a mechanism to permit efficient notifications of TBT and SPS measures at a regional level. 3. The Parties shall endeavour to inform each other at an early stage of proposals to modify or introduce TBT or SPS measures that may affect trade between the Parties, where appropriate making use of existing systems. 4. In particular with regard to TBT measures, the Parties agree, inter alia, to:
2. (a) intensify their collaboration, with a view to facilitating access to their respective markets, by increasing the mutual knowledge and understanding of their respective systems in the field of technical regulations, standards, metrology, accreditation and conformity assessment;
3. (b) exchange information, identify and implement appropriate mechanisms for particular issues or sectors, e.g. alignment to international standards and reliance on the supplier's declaration of conformity;
4. (c) develop common views and approaches on technical regulatory practices, including transparency, consultation, proportionality, the use of international standards, conformity assessment, and market surveillance.

Article 41

Implementation

The Parties agree that the Trade Committee shall be competent under this Chapter to:

– (a) monitor and review its implementation;
– (b) provide coordination and consultation on TBT and SPS issues;

(c) identify and review priority sectors and products and the resulting priority areas for cooperation; and

– (d) make recommendations for modifications to this Chapter.

CHAPTER 6

Exceptions

Article 42

General exception clause

Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between the Parties where like conditions prevail, or a disguised restriction on trade in goods, services or establishment, nothing in this Agreement shall be construed to prevent the adoption or enforcement by the UK or the Pacific States of measures which:

(a) are necessary to protect public security and public morals or to maintain public order;

– (b) are necessary to protect human, animal or plant life or health;
– (c) are necessary to secure compliance with laws or regulations not inconsistent with the provisions of this Agreement, including those relating to:

Page 17 in PDF– (i) the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;
– (ii) the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts;
– (iii) safety;
– (iv) customs enforcement; or
– (v) protection of intellectual property rights;
– (d) relate to the importation or exportation of gold or silver;
– (e) are necessary for the protection of national treasures of artistic, historic or archaeological value;
– (f) relate to the conservation of exhaustible natural resources if such measures are made effective in conjunction with restrictions on domestic production or consumption of goods, domestic supply or consumption of services and on domestic investors;
– (g) relate to the products of prison labour; or
– (h) are inconsistent with Article 23, provided that the difference in treatment is aimed at ensuring the effective or equitable imposition or collection of direct taxes in respect of eco- nomic activities, investors or service suppliers of the UK or a Pacific State.

Article 43

Security exceptions

1. Nothing in this Agreement shall be construed:
2. (a) to require the UK or a Pacific State to furnish any information the disclosure of which it considers contrary to its essential security interests;
3. (b) to prevent the UK or a Pacific State from taking any action which it considers necessary for the protection of its essential security interests:
4. (i) relating to fissionable and fusionable materials or the materials from which they are derived;
5. (ii) relating to economic activities carried out directly or indirectly for the purpose of supplying or provisioning a military establishment;
6. (iii) connected with the production of or trade in arms, munitions and war materials;
7. (iv) relating to government procurement indispensable for national security or for national defence purposes; or
8. (v) taken in time of war or other emergency in international relations; or
9. (c) to prevent the UK or a Pacific State from taking any action in order to carry out obligations it has accepted for the purpose of maintaining international peace and security. 2. The Trade Committee shall be informed to the fullest extent possible of measures taken under paragraphs 1(b) and (c) and of their termination.

Article 44

Taxation

1. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the UK or a Pacific State from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is

invested.

Page 18 in PDF2. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the adoption or enforcement of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements to avoid double taxation or other tax arrangements or domestic fiscal legislation. 3. Nothing in this Agreement shall affect the rights and obligations of the UK or a Pacific State under any tax convention. In the event of any inconsistency between this Agreement and any such convention, that convention shall prevail to the extent of the inconsistency.

Article 45

Balance of payments difficulties

1. Where a Pacific State or the UK is in serious balance of payments and external financial difficulties, or under threat thereof, and in particular where a Party or Pacific State determines that:
2. (a) there is a serious decline or an imminent threat of serious decline in its monetary reserves, or in the case of a Pacific State with very low monetary reserves, its monetary reserves have failed to achieve a reasonable rate of increase;
3. (b) there is a serious decline in its fiscal position due to a decline in government revenue from the collection of customs duties; or
4. (c) there has been a natural disaster that has or is likely to cause a serious decline in government revenue or private sector revenue, that Party or Pacific State may impose or increase tariffs for the minimum period necessary and to the minimum extent necessary to arrest or prevent the serious decline in reserves, or to enable reserves to increase at a reasonable rate, or to arrest or prevent a serious decline in the fiscal position. 2. The Pacific States and the UK shall endeavour to avoid the application of the restrictive measures referred to in paragraph 1. 3. Parties or Pacific States applying restrictions under this Article may determine the incidence of the restrictions on imports of different products or classes of products in such a way as to give priority to the importation of those products which are more essential. 4. Any restrictive measure adopted or maintained under this Article shall be consistent with any WTO and International Monetary Fund obligations of the Party or Pacific State adopting or maintaining the restrictive measure. The Party or Pacific State adopting and maintaining the restrictive measure shall take all reasonable steps to ensure that the measure does not disproportionately impact on imports covered by this Agreement from another Party. 5. Any restricted measure adopted or maintained under this Article shall be non-discriminatory, of limited duration, shall not go beyond what is necessary to remedy the balance of payments and external financial situation and shall:
9. (a) avoid unnecessary damage to the commercial or economic interests of any other Party or Pacific State;
10. (b) not prevent unreasonably the importing of any goods in minimum commercial quantities, the exclusion of which would impair regular channels of trade; and
11. (c) not prevent the importing of commercial samples or prevent compliance with patent, trade mark, copyright, or similar procedures. 6. Any Pacific State or the UK maintaining or having adopted restrictive measures, or any changes thereto, shall promptly notify them to the Party or the Pacific States from which the affected imports originate and present, as soon as possible, a time schedule for their removal. 7. Consultation shall be held promptly between the Party or Pacific State adopting and maintaining the restrictive measure and the Party or the Pacific States from which the affected imports originate. Such consultations shall assess the balance of payments situation of the concerned Pacific State or the UK and the restrictions adopted or maintained under this Article, taking into account, inter alia, such factors as:
14. (a) the nature and extent of the balance of payments and the external financial difficulties;
15. (b) the external economic and trading environment;

(c) alternative corrective measures which may be available.

Page 19 in PDFThe consultations shall address the compliance of any restrictive measures with paragraphs 3 and 4. All findings of statistical and other facts presented by the International Monetary Fund relating to foreign exchange, monetary reserves and balance of payments shall be accepted and conclusions shall be based on the assessment by the Fund of the balance of payments and the external financial situation of the Pacific State concerned or the UK . 8. If there is a persistent and widespread application of restrictions under this Article, indicating the existence of a general disequilibrium which is restricting international trade, the UK and the Pacific States shall review the Agreement to consider whether other measures might be taken to remove the underlying causes of the disequilibrium. Article 46

Food security

1. The Parties acknowledge that the removal of barriers to trade between the Parties, as envisaged in this Agreement, may pose significant challenges to producers in the agricultural and food sectors of a Party or a Pacific State, and agree to consult with each other on these issues. 2. Where compliance with the provisions of this Agreement leads to problems with the availability of, or access to, foodstuffs or other products essential to ensure food security of a Party or Pacific State and where this situation gives rise or is likely to give rise to major difficulties for such a Party or Pacific State, that Party or Pacific State may take appropriate measures in accordance with the procedures laid down in Article 21, paragraph 2(c).

CHAPTER 1

Objective and scope

Article 47

Objective

The objective of this Part is to avoid and settle any dispute between the UK and the Pacific States with a view to arriving at a mutually agreed solution. Article 48

Scope

This Part shall apply to any dispute concerning the interpretation and application of this Agreement except where otherwise expressly provided for in this Agreement.

Consultations

1. The Parties shall endeavour to resolve any dispute referred to in Article 48 by entering into consultations in good faith with the aim of reaching an agreed solution. 2. A Party shall seek consultations by means of a written request to the other Party, copied to the Trade Committee, identifying the measure at issue and the provisions of the Agreement that it considers the measure not to be in conformity with. 3. Consultations shall be held within 40 days of the date of the submission of the request. The consultations shall be deemed concluded within 60 days of the date of the submission of the request, unless both Parties to the dispute agree to continue consultations. All information disclosed during the consultations shall remain confidential.

Page 20 in PDF4. Consultations on matters of urgency, including those regarding perishable or seasonal goods shall be held within 15 days of the date of the submission of the request, and shall be deemed concluded within 30 days of the date of the submission of the request. 5. If consultations are not held within the timeframes laid down in this Article, or if consultations have been concluded and no agreement has been reached on a mutually agreed solution, the complaining Party may request the establishment of an arbitration panel in accordance with Article 51. Article 50

Mediation

1. If consultations fail to produce a mutually agreed solution, the Parties to the dispute may, by agreement, seek recourse to a mediator. Unless the Parties to the dispute agree otherwise, the terms of reference for the mediation shall be the matter referred to in the request for consultations. 2. Unless the Parties to the dispute agree on a mediator within ten days of the date of the agreement to request mediation, the presiding co-chair of the Trade Committee, or his or her delegate, shall select by lot a mediator from the pool of individuals who are on the list referred to in Article 65 and are not nationals of either Party to the dispute. The selection shall be made within 20 days of the date of the submission of agreement to request mediation and in the presence of a representative of each Party to the dispute. The mediator will convene a meeting with the Parties to the dispute no later than 30 days after being selected. The mediator shall receive the submissions of each Party to the dispute no later than 15 days before the meeting and notify an opinion no later than 45 days after having been selected. 3. The mediator's opinion may include a recommendation on how to resolve the dispute consistent with the provisions of this Agreement. The mediator's opinion is non-binding. 4. The Parties to the dispute may agree to amend the time limits referred to in paragraph 2. The mediator may also decide to amend these time limits upon request of any of the Parties to the dispute or on his own initiative, given the particular difficulties experienced by the Party concerned or the complexities of the case. 5. The proceedings involving mediation, in particular all information disclosed and positions taken by the Parties to the dispute during these proceedings shall remain confidential.

CHAPTER 3

Section I

Article 51

Initiation of the arbitration procedure

1. Where the Parties to the dispute have failed to resolve the dispute by recourse to consultations as provided for in Article 49, and, if applicable, by recourse to mediation as provided for in Article 50, the complaining Party may request the establishment of an arbitration panel. 2. The request for the establishment of an arbitration panel shall be made in writing to the Party complained against and the Trade Committee. The complaining Party or Pacific State shall identify in its request the specific measures at issue, and it shall explain how such measures constitute a breach of the provisions of this Agreement.

Article 52

Establishment of the arbitration panel

1. An arbitration panel shall be composed of three arbitrators. 2. Within ten days of the date of the submission of the request for the establishment of an arbitration panel to the Trade Committee, the Parties to the dispute shall consult each other in order to reach an agreement on the composition of the arbitration

panel.

Page 21 in PDF3. In the event that the Parties to the dispute are unable to agree on its composition within the time frame laid down in paragraph 2, either Party may request the presiding co-chair of the Trade Committee, or her or his delegate, to select all three members by lot from the list established under Article 65, one among the individuals proposed by the complaining Party or Pacific State, one among the individuals proposed by the Party or Pacific State complained against and one among the individuals selected by the Parties to act as chairperson. Where the Parties agree on one or more of the members of the arbitration panel, any remaining members shall be selected by the same procedure. 4. The presiding co-chair of the Trade Committee, or her or his delegate, shall select the arbitrators within five days of the request referred to in paragraph 3 by either Party and in the presence of a representative of each Party. 5. The date of establishment of the arbitration panel shall be the date on which the three arbitrators are selected.

Article 53

Interim panel report

The arbitration panel shall notify to the Parties an interim report containing both the descriptive section and its findings and conclusions, as a general rule, not later than 120 days from the date of establishment of the arbitration panel. Any Party to the dispute may submit written comments to the arbitration panel on precise aspects of its interim report within 15 days of the notification of the report.

Article 54

Arbitration panel ruling

1. The arbitration panel shall notify its ruling to the Parties to the dispute and to the Trade Committee within 150 days from the date of the establishment of the arbitration panel. Where it considers that this deadline cannot be met, the chairperson of the arbitration panel must notify the Parties to the dispute and the Trade Committee in writing, stating the reasons for the delay and the date on which the panel plans to conclude its work. Under no circumstances should the ruling be notified later than 180 days from the date of the establishment of the arbitration panel. 2. In cases of urgency, including those involving perishable and seasonal goods, the arbitration panel shall make every effort to notify its ruling within 75 days from the date of its establishment. Under no circumstance should it take longer than 90 days from its establishment. The arbitration panel may give a preliminary ruling within 10 days of its establishment on whether it deems the case to be urgent. Section II

Compliance

Article 55

Compliance with the arbitration panel ruling

Each Party to the dispute or, as the case may be, the relevant Pacific State shall take any measure necessary to comply with the arbitration panel ruling, and the Parties to the dispute will endeavour to agree on the period of time to comply with the ruling.

Article 56

The reasonable period of time for compliance

1. No later than 30 days after the notification of the arbitration panel ruling to the Parties to the dispute, the Party complained against shall notify the complaining Party and the Trade Committee of the time it will require for compliance (reasonable period of time). 2. If there is disagreement between the Parties to the dispute on the reasonable period of time to comply with the arbitration panel ruling, the complaining Party shall, within 20 days of the notification made under paragraph 1, request in writing the arbitration panel to determine the length of the reasonable period of time. Such request shall be notified simultaneously to the other Party to the dispute and to the Trade Committee. The arbitration panel shall notify its ruling to the Parties to the dispute and to the Trade Committee within 30 days from the date of the submission of the request. 3. The arbitration panel shall, in determining the length of the reasonable period of time, take into consideration the length of time that it will normally take the Party complained against or, as the case may be, the relevant Pacific State to adopt comparable

legislative or administrative measures to those identified by such Party or as the case may be, the relevant Pacific State as being necessary to ensure compliance. The arbitration panel shall also take into consideration capacity constraints which may affect the defending Party's adoption of the necessary measures.

Page 22 in PDF4. In the event of the original arbitration panel, or some of its members, being unable to reconvene, the procedures set out in Article 52 shall apply. The time limit for notifying the ruling shall be 45 days from the date of the submission of the request referred to in paragraph 2. 5. The reasonable period of time may be extended by agreement of the Parties to the dispute.

Article 57

Review of any measure taken to comply with the arbitration panel ruling

1. The Party complained against shall notify the other Party and the Trade Committee before the end of the reasonable period of time of any measure that it has taken to comply with the arbitration panel ruling. 2. In the event that there is disagreement between the Parties to the dispute concerning the compatibility of any measure notified under paragraph 1 with the provisions of this Agreement, the complaining Party may request in writing the arbitration panel to rule on the matter. Such request shall identify the specific measure at issue and it shall explain how such measure is incompatible with the provisions of this Agreement. The arbitration panel shall notify its ruling within 90 days of the date of the submission of the request. In cases of urgency, including those involving perishable and seasonal goods, the arbitration panel shall notify its ruling within 45 days of the date of the submission of the request. 3. In the event of the original arbitration panel, or some of its members, being unable to reconvene, the procedures set out in Article 52 shall apply. The time limit for notifying the ruling shall be 105 days from the date of the submission of the request referred to in paragraph 2.

Article 58

Temporary remedies in case of non-compliance

1. If the Party or Pacific State concerned fails to notify any measure taken to comply with the arbitration panel ruling before the expiry of the reasonable period of time, or if the arbitration panel rules that the measure notified under Article 57, paragraph 1 is not compatible with the provisions of this Agreement, the Party complained against or, as the case may be, the relevant Pacific State shall, if so requested by the complaining Party or Pacific State, present an offer for compensation. Such compensation may include or consist of financial compensation although nothing in this Agreement shall oblige the Party complained against, or as the case may be, the relevant Pacific State, to offer such financial compensation. 2. If no agreement on compensation is reached within 30 days of the end of the reasonable period of time or of the arbitration panel's ruling under Article 57 that a measure taken to comply is not compatible with the provisions of this Agreement, the complaining Party or Pacific State shall be entitled, upon notification to the other Party, to adopt appropriate measures. Such measures may be adopted either by the complaining Party, or as the case may be, the relevant Pacific State. 3. In adopting appropriate measures, the complaining Party, or as the case may be, the relevant Pacific State, shall select measures proportionate to the violation that least affect the attainment of the objectives of this Agreement and shall take into consideration their impact on the economy or development of the Party or individual Pacific States complained against. 4. The UK shall exercise due restraint in adopting appropriate measures pursuant to paragraphs 1 and 2 of this Article, in particular, where the failure to comply with the Agreement stems from capacity constraints. 5. Compensation or appropriate measures shall be temporary and shall be applied only until any measure found to violate the provisions of this Agreement has been withdrawn or amended so as to bring it into conformity with those provisions or until the Parties have agreed to settle the dispute.

Article 59

Review of any measure taken to comply after the adoption of appropriate measures

1. The Party or Pacific State complained against shall notify the other Party or Pacific State to the dispute and the Trade Commit- tee of any measure it has taken to comply with the ruling of the arbitration panel and of its request for an end to application of appropriate measures by the complaining Party or Pacific State. 2. If the Parties to the dispute do not reach an agreement on the compatibility of the notified measure with the provisions of this Agreement within 30 days of the date of the submission of the notification, the complaining Party or Pacific State shall

request in writing the arbitration panel to rule on the matter. Such request shall be notified to the other Party or Pacific State to the dispute and to the Trade Committee. The arbitration panel ruling shall be notified to the Parties to the dispute and to the Trade Committee within 45 days of the date of the submission of the request. If the arbitration panel rules that any measure taken to comply is not in conformity with the provisions referred to in this Agreement, the arbitration panel will determine whether the com- plaining Party or, as the case may be, the relevant Pacific State can continue to apply appropriate measures. If the arbitration panel rules that any measure taken to comply is in conformity with the provisions of this Agreement, the appropriate measures shall be terminated.

3. In the event of the original arbitration panel, or some of its members, being unable to reconvene, the procedures laid down in Article 52 shall apply. The period for notifying the ruling shall be 60 days from the date of the submission of the request referred to in paragraph 2.

Section I I I

Article 60

Mutually agreed solution

The Parties to the dispute may reach an agreed solution to a dispute under Part III at any time. They shall notify the Trade Committee of any such solution. Upon adoption of the mutually agreed solution, the procedure shall be terminated.

Article 61

Rules of procedure and Code of Conduct

1. Dispute settlement procedures under Part III of this Agreement shall be governed by the Rules of Procedure and the Code of Conduct which shall be adopted by the Parties. 2. The Parties may decide to modify the Rules of Procedure and the Code of Conduct. 3. Any meeting of the arbitration panel shall be open to the public in accordance with the Rules of Procedure, unless the arbitration panel decides otherwise on its own motion or at the request of the Parties to the dispute.

Article 62

Information and technical advice

Page 23 in PDFAt the request of a Party to the dispute, or upon its own initiative, the arbitration panel may obtain information from any source, including the Parties involved in the dispute, it deems appropriate for the arbitration panel proceeding. The arbitration shall also have the right to seek the relevant opinion of experts as it deems appropriate. Interested parties are authorised to submit amicus curiae briefs to the arbitration panels in accordance with the Rules of Procedure. Any information obtained in this manner must be disclosed to each of the Parties to the dispute and submitted for their comments.

Article 63

Languages of the submissions

1. The written and oral submissions of the Parties to the dispute shall be made in any of the official languages of the Parties. 2. The Parties shall endeavour to agree on a common working language for any specific proceedings under this Part. If the Parties are unable to agree on a common working language, each Party or Pacific State shall arrange for and bear the costs of the translation of its submitted documents and interpretation at the hearings into the language chosen by the Party or Pacific State complained against, unless such language is an official language of that Party or Pacific State 4

Article 64

Arbitration panel rulings

4 The official language of the Pacific States is English and the official language of the UK is also English.

Page 24 in PDF1. The arbitration panel shall make every effort to take any decision by consensus. Where, nevertheless, a decision cannot be arrived at by consensus, the matter at issue shall be decided by majority vote. 2. The ruling shall set out the findings of fact, the applicability of the relevant provisions of this Agreement and the reasoning behind any findings and conclusions that it makes. The Trade Committee shall make the arbitration panel rulings publicly available unless it decides not to do so.

CHAPTER 4

General provisions

Article 65

List of arbitrators

1. The Trade Committee shall, not later than three months after the provisional application of this Agreement, establish a list of 15 individuals who are willing and able to serve as arbitrators. Each of the Parties shall select five individuals to serve as arbitrators. The two Parties shall also agree on five individuals who are not nationals of either Party and who shall act as chairpersons of the arbitration panel. The Trade Committee will ensure that the list is always maintained at this level. 2. Arbitrators shall have specialised knowledge or experience of law and international trade. They shall be independent, serve in their individual capacities and not take instructions from any organisation or government, or be affiliated with the government of any of the Parties, and shall comply with the Code of Conduct annexed to the Rules of Procedures.

Article 66

Relation with WTO obligations

1. Arbitration bodies set up under this Agreement shall not arbitrate disputes on each Party's or, as the case may be, the relevant Pacific State's rights and obligations under the Agreement establishing the WTO. 2. Recourse to the dispute settlement provisions of this Agreement shall be without prejudice to any action in the WTO framework, including dispute settlement action. However, where a Party, or as the case may be, the relevant Pacific State has, with regard to a particular measure, instituted a dispute settlement proceeding, either under Article 51(1) of this Agreement or under the WTO Agreement, it may not institute a dispute settlement proceeding regarding the same measure in the other forum until the first proceeding has ended. For purposes of this paragraph, dispute settlement proceedings under the WTO Agreement are deemed to be initiated by a Party's or, as the case may be, Pacific State's request for the establishment of a panel under Article 6 of the Understanding on Rules and Procedures Governing the Settlement of Disputes of the WTO. 3. Nothing in this Agreement shall preclude a Party or Pacific State from implementing the suspension of obligations authorised by the Dispute Settlement Body of the WTO. Nothing in the WTO Agreement shall preclude Parties from suspending benefits under this Agreement.

Article 67

Time-limits

1. All time limits laid down in this Part, including the limits for the arbitration panels to notify their rulings, shall be counted in calendar days from the day following the act or fact to which they refer;
2. Any time limit referred to in this Part may be extended by mutual agreement of the Parties to the dispute.

INSTITUTIONAL PROVISIONS

Article 68

Trade Committee

1. A Trade Committee is hereby established that is composed of representatives of the Parties. 2. The Trade Committee shall establish its rules of procedure and be co-chaired by a representative of the UK Party and a

representative from the Pacific States. The two co-chairs shall alternate in presiding the meetings. Whoever is presiding a meeting shall be considered 'presiding co-chair' for the purposes of this Agreement until the moment in time when the next meeting commences and the role of a presiding co-chair shall be assumed by the other Party.

Page 25 in PDF3. The Trade Committee shall deal with all matters necessary for the implementation of this Agreement. 4. In the performance of its functions, the Trade Committee may:
3. (a) set up and oversee any special committees or bodies necessary for the implementation of this Agreement;
4. (b) meet at any time agreed by the Parties;
5. (c) consider any issues under this Agreement and take appropriate action in the exercise of its functions; and
6. (d) take decisions or make recommendations in cases provided for in this Agreement. 5. The Trade Committee will delegate specific implementing decision-making powers to the special committees as provided for in the relevant provisions of the Agreement, in particular the Special Committee on Customs Cooperation and Rules of Origin.

GENERAL AND FINAL PROVISIONS

Article 69

Modalities for the continuation of negotiations

1.The UK and the Pacific States covered by this Agreement are committed to successful conclusion of a comprehensive Economic Partnership Agreement (EPA). 2.The Parties recognise that development cooperation will be a crucial element of the comprehensive EPA and an essential factor for the realisation of its objectives. They reaffirm their commitment to supporting the objective of development cooperation for building the domestic capacity of Pacific States for the effective implementation of this agreement thus strengthening regional economic cooperation and integration between the Pacific States so as to maximise the expected benefits of the comprehensive EPA. 3.The Parties note that this Interim Economic Partnership Agreement does not predetermine the positions that the region will be taking in the negotiations for a comprehensive EPA on development cooperation. They agree that provisions on development cooperation will be finalised in the wider context of the Pacific ACP States as soon as possible. In the meantime, they further agree to cooperate closely at the national level to facilitate implementation and the realisation of benefits and maximise the synergies between development cooperation and the objectives of this Agreement. 4.The comprehensive Economic

Page 26 in PDFPartnership Agreement shall, upon its entry into force, replace this Agreement which will then cease to exist.

Article 70

Definitions and fulfilment of obligations

Article 71

Coordinators and exchange of information

1. In order to facilitate communication and to ensure the effective implementation of the Agreement the Parties shall designate a coordinator within a reasonable period of time after the provisional application of this Agreement. The designation of coordinators is without prejudice to the specific designation of competent authorities under specific Titles or Chapters of this Agreement. 2. On the request of the Parties, the coordinators shall indicate the office or official responsible for any matter pertaining to the implementation of this Agreement and provide the required support to facilitate communication with the requesting Party.

Page 27 in PDF3. On request of the other Party, and to the extent legally possible, the Parties through their coordinators shall provide information and reply promptly to any question relating to an actual or proposed measure that might affect trade between the Parties. 4. The UK and the Pacific States shall ensure that their laws, regulations, procedures and administrative rulings of general application relating to any trade matter covered by this Agreement are promptly published or made publicly available, which may include making the information available on the official, publicly and fee-free accessible websites of the UK or the Pacific States concerned. Such measures shall also be brought to the attention of the other Party. 5. Without prejudice to specific transparency provisions in this Agreement, the information referred to in paragraph 4 shall be considered to have been brought to the attention of the other Party when the information has been made available by appropriate notification to the WTO and to the coordinator of the Pacific States.

Article 72

Regional preference

1. Nothing in this Agreement shall oblige the UK or a Pacific State to extend to another Party to this Agreement any more favourable treatment applied by the UK or a Pacific State as part of its respective regional integration process. 2. Any more favourable treatment and advantage that may be granted under this Agreement by any Pacific State to the UK shall also be provided to all other Pacific States which are a Party to this Agreement.

Article 73

Relations with the WTO Agreement

The UK and the Pacific States agree that nothing in this Agreement requires the UK or the Pacific States, where applicable, to act in a manner inconsistent with their existing WTO obligations.

Article 74

Relationship with Other International Agreements

Nothing in this Agreement shall be regarded as exempting any Party from its existing obligations, or abrogating the rights of any Party, under any existing international agreement, unless a contrary intention is expressly stated.

Article 75

Entry into force and duration

1. This Agreement shall enter into force on the first day of the month following the date on which the Contracting Parties have notified each other in writing that their respective internal procedures necessary for its entry into force have been completed; or from such date as the Parties agree. 2. Pending entry into force of the Agreement, the UK and the Pacific States agree to provisionally apply the Agreement. Such application may be undertaken by provisional application pursuant to the laws of the UK and of the Pacific States or by ratification of the Agreement.

Page 28 in PDFThe Agreement shall be applied provisionally 10 days after the Contracting Parties have notified each other in writing of the completion of the procedures necessary for this purpose; or from such date as the parties agree. 3. Where a Pacific State accedes to this Agreement, the Agreement shall be applied provisionally in the same manner as foreseen in paragraph 2, once the UK and that Pacific State have given notice accordingly. 4. Notwithstanding paragraph 2, the UK and the Pacific States may take steps to apply the Agreement, before provisional application, to the extent feasible. 5. Any Party may give written notice to the other of its intention to denounce this Agreement. 6. Denunciation shall take effect twelve months after notification to the other Party. This Agreement is drawn up in English.

Article 76

Territorial application

This Agreement shall apply, on the one hand, to the United Kingdom of Great Britain and Northern Ireland and the territories for whose international relations the United Kingdom is responsible to the extent and under the conditions which the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, applied immediately before it ceased to apply to the United Kingdom, and to the territories of the Pacific States. 5 References in this Agreement to 'territory' shall be understood in this sense, unless explicitly stated otherwise.

Article 77

Revision clause

The Trade Committee may review this Agreement, its implementation, operation and performance where necessary and make appropriate suggestions to the Parties for its amendment.

Article 78

Accession of the Pacific Islands

1. This Agreement shall remain open for accession of all Pacific Island States listed in paragraph 1.bis and Pacific Islands whose structural characteristics and economic and social situation are comparable to those of the countries which are listed in paragraph 1.bis.on the basis of the submission of a GATT 1994 Article XXIV compliant market access offer. Any request for accession shall be presented to the Parties of this Agreement which will take a decision. 1bis. The Cook Islands, Kiribati, the Marshall Islands, Micronesia, Nauru, Niue, Palau, Samoa, the Solomon Islands, Tonga, Tuvalu and Vanuatu. 2. If the request is approved, the Pacific Island concerned shall accede to this Agreement by depositing an act of accession which shall be transmitted to the Contracting Parties. Article 79

Annexes

LIAM FOX

For the Republic of Fiji:

JITOKO TIKOLEVU

For the Independent State of Papua New Guinea:

5 For greater certainty, this Agreement is not intended to apply to the Sovereign Base Areas of Akrotiri and Dhekelia in Cyprus

ANNEX I

CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN PACIFIC STATES

Summary of the Market Access Trade in Goods Offer

Page 30 in PDF

PRODUCT DESCRIPTION	A Duties eliminate d on 1 Jan. 2008	B Duties eliminate d at the end of year 5	C Duties eliminate d at the end of year 10	D Duties eliminate d at the end of year 15	G Products not subject to liberalisatio n commitmen ts
No. of items	498	765	2 240	1 106	1 173
Proportion of national tariff lines (NTLs)	8.6%	13.2%	38.7%	19.1%	20.3%
Total percentage liberalised by number of lines	79.7	79.7	79.7	79.7	79.7
Total products not subject to liberalisation commitments	% 1 173	% 1 173	% 1 173	% 1 173	% 1 173
Total No. of national tariff lines			5 782
Source of data: Fiji Revenue and Customs and Services, and Fiji Bureau of Statistics

SCHEDULE OF TARIFF LIBERALISATION OF THE REPUBLIC OF FIJI

01.01	2023	0	0	0	0	0 0		0	0	0	Excl	Excl	Excl Excl		Excl	Excl	0	Excl	0
01.01	2022	5	5	5	5	5	0	0	0	0	Excl	Excl	Excl Excl	Excl		Excl	0		Excl	0
01.01	2021	5	5	5	5	5	0	0	0	0	Excl Excl	Excl	Excl	Excl			Excl	0	Excl	0
01.01	2020	5	5	5	5	5	0	0	0	0	Excl Excl	Excl	Excl	Excl		Excl		0	Excl	0
01.01	2019	5	5	5	5	5	0	0	0	0	Excl Excl	Excl	Excl		Excl	Excl		0	Excl	0
01.01	2018	5	5	5	5	5	0	0		0 0	Excl Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	0
01.01	2017	5	5	5	5	5	5	5	5	5	Excl Excl	Excl	Excl	Excl		Excl	5	Excl	5	5
01.01	2016				5	5				5					Excl	Excl	5	Excl	5	5
01.01	2015	5	5	5	5	5	5	5		5	Excl	Excl	Excl Excl	Excl
01.01	2014	5	5	5	5	5	5	5	5	5	Excl Excl		Excl Excl	Excl		Excl	5 Excl		5	5
01.01	2013	5	5	5	5	5	5	5	5	5	Excl Excl	Excl		Excl	Excl	Excl	5	Excl

01.01	2023	0	0	0	0	0 0		0	0	0	Excl	Excl	Excl Excl		Excl	Excl	0	Excl	0
01.01	2012	5	5	5	5	5	5	5		5 5	Excl Excl	Excl Excl	Excl 5	Excl 5	Excl 5

Page 31 in PDF

Excl	5	Excl 5	Excl 5	Excl 5
01.01	2011	5	5	5	5	5	5	5	5	5	Excl Excl	Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl	5	Excl Excl Excl	Excl Excl Excl	5
01.01	2010	5	5	5	5	5	5	5		5 5	Excl	Excl Excl	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl	5	Excl Excl 5	Excl Excl 5	Excl Excl 5
01.01	2009			5	5	5		5	5	5	Excl Excl	Excl	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl	5	Excl Excl 5	Excl Excl 5	Excl Excl 5
01.01	2008										Excl
DUTY	ad valorem, in%	5	5	5	5	5	5	5	5	5	5	5 5	5	5	5	5	5		5	5
2023 0	0	0	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl		Excl Excl	Excl		Excl		Excl		Excl			Excl	Excl
2022 0	0	0	Excl	Excl	Excl	Excl	15	Excl	Excl		Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl				Excl	Excl	Excl		Excl
2021 0	0	0	Excl	Excl	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	5	Excl 5	Excl 5	Excl 5
01.01	2011	5	5	5	5	5	5	5	5	5	Excl Excl	Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl	5	Excl Excl Excl	Excl Excl Excl	5
2019 2020 0 0	0	0	Excl	Excl	Excl	Excl	15	Excl Excl			Excl Excl Excl	Excl Excl	Excl Excl Excl Excl Excl	Excl	Excl Excl	Excl Excl			Excl Excl			Excl	Excl	Excl Excl	Excl	Excl
0	0	0 0	Excl	Excl	Excl	Excl	15	Excl	Excl		Excl	Excl				Excl				Excl		Excl			Excl	Excl
2018 5	0		Excl	Excl Excl	Excl Excl	Excl	15	Excl	Excl		Excl	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl			Excl		Excl			Excl	Excl
2017	5	5	Excl			Excl	15	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl
2016 5	5	5	Excl	Excl	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl

Page 32 in PDF

Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2015 5	5	5	Excl	Excl	Excl	Excl	15	Excl	Excl		Excl Excl	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2014 5	5	5	Excl	Excl	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl Excl			Excl
2013 5	5	5	Excl	Excl	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
2012 5	5		Excl		Excl	Excl	15	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2011 5	5	5	Excl	Excl	Excl	Excl	15 Excl	Excl		Excl	Excl	Excl Excl	Excl Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2010 5	5	5	Excl	Excl		Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2015 5	5	5	Excl	Excl	Excl	Excl	15	Excl	Excl		Excl Excl	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2009 5		5	Excl			Excl	15 Excl		Excl	Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2008 5	5	5	Excl	Excl	Excl	Excl	15	Excl Excl			Excl Excl	Excl Excl	Excl Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
ad valorem, in% 5	5	5	5		15	15		15			15		15 15		15 15	15	15 15	15 15	15	15 15	15 15	15 15	15 15	15 15	15 15	15 15

Page 33 in PDF

01.01	2023	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl	Excl				Excl	Excl	Excl	Excl
01.01	2021	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl Excl	Excl		Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl				Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl Excl		Excl	Excl	Excl		Excl		Excl
01.01	2018	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl		Excl		Excl		Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl	Excl Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2015	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl		Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2014	Excl	Excl	15		Excl			Excl	Excl		Excl	Excl	Excl Excl	Excl	Excl Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
			Excl		Excl		Excl	Excl			Excl		Excl	Excl		Excl Excl			Excl
01.01	2013	Excl		15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl			Excl		Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl			Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl
01.01	2009	Excl	Excl	15	Excl	Excl	Excl		Excl	Excl			Excl	Excl		Excl		Excl
		Excl	Excl					Excl		Excl	Excl		Excl	Excl	Excl	Excl Excl Excl Excl Excl	Excl				Excl
01.01	2008				Excl				Excl			Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Page 34 in PDF

	15		Excl	Excl	Excl			Excl	Excl	Excl			Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	ad valorem, in% non ad valorem	15	15	15	27	27	27	27	27	27	27	5	15	15 15		15 15	15 15	15	27	27	27	Excl	Excl	27		27	27
01.01	2023	0	0	0 0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	0 Excl	Excl Excl		Excl	Excl	Excl		Excl	Excl
01.01	2022	0	0		0	Excl	Excl	Excl Excl		Excl	Excl	Excl	0	0	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2021	0	0	0	0	Excl	Excl	Excl Excl		Excl	Excl	Excl	0	0 Excl		Excl Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl
01.01	2020	0	0	0	0	Excl	Excl	Excl Excl		Excl	Excl		Excl 0	0 Excl	Excl Excl				Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	0	0	0	0	Excl	Excl	Excl	Excl	Excl	Excl		Excl 0	0 Excl	Excl Excl		Excl		Excl	Excl	Excl		Excl	Excl	Excl
01.01	2018	0	0	0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	0 Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

	15		Excl	Excl	Excl			Excl	Excl	Excl			Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	ad valorem, in% non ad valorem	15	15	15	27	27	27	27	27	27	27	5	15	15 15		15 15	15 15	15	27	27	27	Excl	Excl	27		27	27
01.01	2017	15		15			Excl	Excl Excl	Excl Excl	Excl		Excl	15	Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl			Excl Excl	Excl Excl		Excl
01.01	2016		15	15	15 15	Excl	Excl	Excl	Excl	Excl	Excl	Excl		15	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	15	15	15	15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15	15 Excl	Excl Excl		Excl			Excl
01.01	2014	15	15	15	15	Excl	Excl	Excl		Excl	Excl	Excl	15	15 Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01					15	Excl						Excl	15	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	15	15			Excl	Excl	Excl Excl		Excl	Excl		15	Excl	Excl

	15		Excl	Excl	Excl			Excl	Excl	Excl			Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	ad valorem, in% non ad valorem	15	15	15	27	27	27	27	27	27	27	5	15	15 15		15 15	15 15	15	27	27	27	Excl	Excl	27		27	27
01.01	2011	15	15	15	15	Excl	Excl	Excl Excl	Excl	Excl		Excl	15 15	Excl Excl	Excl Excl Excl	Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl
01.01	2010	15	15	15	15	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15	15	Excl Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl

Page 36 in PDF

	15	15		15	15	15	15	15	15	15	15	15	15
01.01	2013	15	15		15	15	15	15	15	15	15	15	15	15 15	15	15	15 15	15	15 15 15	15		15	15	15	15	15	15
01.01	2012	15	15	15	15	15	15	15	15	15	15	15	15 15	15	15 15		15 15	15	15 15	15	15	15	15	15	15	15	15
01.01	2011	15	15	15	15	15	15	15	15	15	15	15	15 15	15 15	15		15	15 15	15 15			15	15	15	15	15	15
01.01	2010	15	15	15	15	15	15		15 15	15	15	15	15	15	15	15		15	15 15		15	15 15		15	15	15	15
01.01	2009	15	15	15	15	15			15	15	15		15	15 15	15		15 15	15 15	15 15 15	15	15	15	15	15	15	15	15
01.01	2008			15			15						15	15	15		15		15 15 15 15	15 15		15	15
DUTY	ad valorem, in% non ad valorem	15	15				15	15			15	15	15		15 15			15	15		15	15
01.01	2023	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl Excl	Excl		Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl		Excl		Excl	Excl	Excl	Excl

	15	15		15	15	15	15	15	15	15	15	15	15
01.01	2013	15	15		15	15	15	15	15	15	15	15	15	15 15	15	15	15 15	15	15 15 15	15		15	15	15	15	15	15
01.01	2022	Excl	Excl	Excl Excl		Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl		Excl Excl	Excl Excl	Excl Excl		Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl
01.01	2021	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl Excl		Excl	Excl	Excl Excl	Excl Excl Excl		Excl	Excl Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl Excl	Excl	Excl	Excl Excl	Excl
01.01

Page 37 in PDF

2019	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl		Excl		Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
			Excl Excl	Excl				Excl Excl	Excl	Excl				Excl Excl	Excl	Excl Excl	Excl Excl Excl	Excl	Excl Excl				Excl Excl			Excl	Excl	Excl		Excl
01.01	2018	Excl Excl	Excl Excl	Excl	Excl Excl	Excl	Excl Excl	Excl Excl Excl	Excl		Excl	Excl Excl Excl		Excl Excl	Excl		Excl	Excl Excl Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl Excl		Excl	Excl		Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01 01.01	2015 2016		Excl Excl	Excl	Excl	Excl						Excl		Excl	Excl		Excl	Excl	Excl	Excl		Excl	Excl						Excl	Excl	Excl
01.01	2014	Excl	Excl				Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl		Excl		Excl		Excl

2019	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl		Excl		Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
			Excl Excl	Excl				Excl Excl	Excl	Excl				Excl Excl	Excl	Excl Excl	Excl Excl Excl	Excl	Excl Excl				Excl Excl			Excl	Excl	Excl		Excl
01.01	2013	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2012	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01		Excl	Excl Excl	Excl	Excl	Excl	Excl			Excl	Excl	Excl	Excl		Excl	Excl			Excl		Excl		Excl	Excl	Excl	Excl
01.01	2010	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl		Excl	Excl Excl	Excl	Excl			Excl			Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl

Page 38 in PDF

Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl						Excl Excl	Excl	Excl				Excl		Excl		Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01					Excl		Excl	Excl		Excl				Excl Excl		Excl	Excl	Excl Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	non ad valorem		Excl Excl	Excl		Excl		Excl				Excl	Excl			Excl				Excl		Excl
01.01	2023	Excl	Excl	Excl Excl		Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl			Excl	Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl		Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl						Excl Excl	Excl	Excl				Excl		Excl		Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl Excl	Excl	Excl Excl Excl	Excl			Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl		Excl	Excl					Excl			Excl	Excl	Excl
01.01	2017	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl			Excl	Excl Excl Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl						Excl Excl	Excl	Excl				Excl		Excl		Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Page 39 in PDF

							Excl		Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012		Excl	Excl	Excl		Excl	Excl		Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01 01.01	2010 2011	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2009	Excl	Excl		Excl			Excl Excl	Excl			Excl Excl			Excl	Excl Excl	Excl		Excl				Excl				Excl
01.01	2008	Excl			Excl	Excl	Excl			Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

							Excl		Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	ad valorem, in% non ad valorem	15	15	15	15	15 15 Excl	15	15 15 Excl	15	15	15	15 Excl 15	15 15	15	15	Excl 15		15 15 Excl Excl	15				15	15		15	15
01.01	2023	Excl	0	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl		Excl Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl
01.01	2022	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl
01.01	2021	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl
01.01	2020	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl		Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

							Excl		Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	15	Excl	Excl	Excl

Page 40 in PDF

Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl Excl	Excl Excl		Excl	Excl
01.01	2016	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	15	Excl	Excl Excl	Excl	Excl Excl Excl	Excl	Excl	Excl Excl	Excl	Excl Excl Excl		Excl	Excl	Excl	Excl Excl	Excl		Excl
01.01	2013	Excl	15	Excl	Excl		Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl Excl	Excl	Excl		Excl
01.01	2012	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl		Excl Excl Excl	Excl	Excl Excl Excl		Excl Excl	Excl
01.01	2010	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl			Excl		Excl
01.01	2009	Excl	15	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl Excl	Excl Excl		Excl	Excl
01.01	2016	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008		15	Excl	Excl		Excl		Excl	Excl		Excl	Excl		Excl	Excl	Excl		Excl	Excl
DUTY	ad valorem, in% non ad valorem	15	15	15	15	15	15 15	15	15	15	15 15	15	15	15	15	15 15	15 27 27	15 27 27	15 27 27	15 27 27
01.01	2023	Excl	Excl	Excl	Excl	Excl	0	0	0	0	0		0	0	0	0	0	0	0 0
01.01	2022	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15		15	15	15	5	5 5
01.01	2021	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15		15	15	15	5	5	5
01.01	2020	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15		15	15	15	5	5	5
01.01	2019	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15		15	15	15	5	5 5
01.01	2018	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15		15	15	15	5	5	5

Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl Excl	Excl Excl		Excl	Excl
01.01	2016	Excl	15	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15	15		15	15	5	5	5
01.01	2016	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15	15		15	15 15	5 5	5 5 5	5
01.01	2015	Excl	Excl	Excl	Excl	Excl	0 0	15	27	0 0	15	15	15	15	15		15	5	5	5
01.01	2014	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	0	15 15	27 27	0	15 15	15 15	15 15		15 15	15 15	15	5	5	5
01.01	2013	Excl	Excl		Excl	Excl	0	15	27		15	15	15		15	15	15	5	5	5
01.01 01.01	2011 2012	Excl Excl	Excl Excl	Excl Excl	Excl	Excl	0	15	27	0 0	15	15	15		15	15	15	5	5	5
01.01	2010	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15		15	15	15	5	5	5
01.01	2009	Excl	Excl	Excl	Excl	Excl	0	15	27	0	15	15	15	15		15	1

Page 43 in PDF

01.01	2023	0	0	Excl	0 0	0		Excl Excl	Excl	Excl Excl	0		0	Excl	Excl	Excl	Excl	Excl		Excl
01.01	2022	0	0	Excl	0	0	5	Excl	Excl Excl	Excl	Excl	5		5	Excl	Excl	Excl		Excl	Excl		Excl
01.01	2021	0	0	Excl	0	0	5	Excl	Excl Excl	Excl Excl		5	5	Excl	Excl	Excl		Excl	Excl	Excl
01.01	2020	0	0	Excl	0 0		5	Excl Excl	Excl	Excl	Excl	5	5		Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	0	0	Excl	0	0	5	Excl Excl	Excl	Excl		Excl 5 5			Excl	Excl		Excl	Excl	Excl Excl
01.01	2018	0	0	Excl	0	0	5	Excl	Excl Excl	Excl	Excl		5 5 Excl	Excl			Excl		Excl	Excl		Excl
01.01	2017	0	0	Excl	0	0	5	Excl	Excl Excl	Excl	Excl	5	5	Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	0	0	Excl	0	0	5	Excl	Excl Excl	Excl	Excl	5		5	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	0	0	Excl	0	0	5	Excl Excl	Excl	Excl	Excl 5		5		Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	0	0	Excl	0	0	5	Excl Excl	Excl	Excl Excl		5 5	Excl	Excl	Excl	Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	0	0	Excl	0	0	5	Excl	Excl Excl	Excl	Excl	5 5	Excl								Excl
01.01	2012	0	0	Excl	0	0	5	Excl	Excl Excl	Excl	Excl 5	5	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	0	0	Excl	0	0	5	Excl Excl	Excl	Excl Excl	5	5	Excl Excl	Excl	Excl		Excl						Excl
01.01	2010	0	0	Excl		0	5	Excl	Excl	Excl		5	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
					0			Excl		Excl	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5
01.01	2009	0	0	Excl	0	0	5	Excl	Excl Excl	Excl	Excl	5	5		Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl
		0	0	Excl	0	0	5	Excl Excl	Excl	Excl	5	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl
01.01	2008									Excl			Excl				Excl				Excl	Excl	Excl
DUTY	ad valorem, in%	0	0	27	0 0		5	27	27 27	27 27	5	5							27	27	5	15	15	15
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl	Excl		0 0	0
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl				5	5	5
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl	Excl	Excl	Excl				5		5	5
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl			5		5 5	5 5
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl Excl

Page 44 in PDF

Excl Excl Excl Excl		Excl	Excl	Excl				Excl	5		5
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl	Excl Excl	Excl	Excl			Excl	Excl		5	5	5 5
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl Excl Excl	Excl	5	Excl			Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	5	5	5	5	5	5	5
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl Excl Excl	Excl	Excl	5	Excl	Excl	Excl	Excl	5	Excl	Excl	5
01.01	2014		Excl	Excl		Excl				Excl	Excl		Excl	Excl	Excl	Excl	Excl		5	5	5	5	5	5	5	5
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	5	Excl	Excl	Excl		Excl		5	5
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5

Excl Excl Excl Excl		Excl	Excl	Excl				Excl	5		5
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl	Excl Excl	Excl	Excl			Excl	Excl		5	5	5 5
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl Excl Excl	Excl	Excl	Excl		Excl		Excl Excl	Excl Excl	5 5	5	5	5
01.01	2010	Excl	Excl	Excl				Excl	Excl	Excl		Excl	Excl	Excl Excl	Excl		Excl				5	5	5	5	5	5
01.01	2009				Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl		Excl Excl	Excl Excl				Excl	Excl	Excl	Excl	5	Excl	Excl	Excl
01.01	2008	Excl	Excl	Excl						Excl		Excl		Excl	Excl		Excl	Excl Excl	5 5
DUTY	non ad valorem	5	5	5	5 Excl	5	27 Excl	5	5 Excl	5	5	5	5	5 5 5	Excl 5 5 5 5	5	Excl	Excl Excl	5 Excl		Excl	5 5	5		5	5
5 0	0	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl			Excl 0 0	0	Excl		0

Excl Excl Excl Excl		Excl	Excl	Excl				Excl	5		5
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl	Excl Excl	Excl	Excl			Excl	Excl		5	5	5 5
5	5	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl			0			5 5	5
5	5	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl			Excl			0	5	5 5
5	5	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl	Excl		Excl	Excl	Excl		Excl		Excl		0	5	5 5
5	5	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl	0	5	5	5	5	5	5	5
5	5		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl				Excl Excl			5	5
5	5			Excl			Excl		Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl	Excl 5	5	5 5	5	5	5	5	5	5
5		Excl

Page 45 in PDF

Excl	Excl			Excl					Excl	Excl
	5	Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	5	5	5	5	Excl
5	5	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	5	Excl 5	5	5	5	5	5	5	5
5	5	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl		Excl	5		5	5
5 5	5	Excl	Excl	Excl	Excl	Excl			Excl	Excl	Excl	Excl		Excl	Excl	5	5	5	5	5	5	5	5	5	5	5
5	5		Excl					Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl 5	Excl 5	Excl	Excl Excl	5			5	5	5	5	5	5
5	5	Excl	Excl		Excl				Excl	Excl	Excl	Excl Excl	Excl		Excl		Excl	Excl			5	5	5	5	5	5
5	5	Excl	Excl						Excl	Excl			Excl	Excl	Excl		Excl	5	5		Excl				5

Excl	Excl			Excl					Excl	Excl
	5	Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	5	5	5	5	Excl
in% valorem 5	5		5	5 Excl	5 Excl	5	5 Excl	5 Excl	5	5	Excl 5	5		5 5	5	15	5 5	5	15 5 5	15 5 5	15 5 5	15 5 5	15 5 5	15 5 5	15 5 5	15 5 5
01.01	2023	0	0	0	0	0	0	0	0	0	0	Excl	0	Excl Excl	0 Excl		Excl	Excl	Excl	Excl	Excl		0	0
01.01	2022	5	5	0	5	5	5	5	5	5	5	Excl	5	Excl	5 Excl	Excl	Excl	Excl Excl	Excl				Excl		5	5	5	5	5	5
01.01	2021	5	5	0	5	5	5	5	5	5	5	Excl	5	Excl	5	Excl Excl	Excl	Excl	5		Excl	Excl	Excl			5	5	5	5	5
01.01	2020	5	5 5	0	5	5	5	5	5	5	5	Excl 5	5 Excl		5 Excl	Excl	Excl	Excl Excl	Excl				Excl		5	5	5	5	5	5
01.01	2019	5	0		5	5	5	5	5	5	5	Excl	5	Excl Excl	5	Excl Excl	Excl	Excl Excl	Excl		5	Excl			5

Excl	Excl			Excl					Excl	Excl
	5	Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	5	5	5	5	Excl
01.01	2018	5	5	0	5	5	5	5	5	5	5	Excl	5 Excl		Excl	Excl Excl		Excl	Excl		Excl	Excl	Excl		5 5
01.01	2017	5	5	5	5	5	5	5	5	5	5	Excl 5	5	Excl	Excl	Excl Excl		Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl

Page 46 in PDF

Excl Excl	Excl Excl
01.01	2016	5	5	5	5	5	5	5	5	5	5	Excl	5 Excl	Excl	5 Excl	Excl Excl	5	Excl Excl 5	Excl	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5
01.01	2015	5	5	5	5	5	5	5	5	5	5	Excl	5		5 Excl	Excl Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	5	5
01.01		5	5	5	5	5	5	5		5			5	Excl	5	Excl 5		Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5
01.01	2013		5		5	5	5	5	5	5	5	Excl	5	Excl Excl	5 Excl	Excl	5	Excl Excl 5	Excl	Excl Excl 5	Excl Excl 5	Excl	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5
01.01		5	5	5	5	5	5	5				Excl	Excl		5 Excl	Excl		5	5	5	5	5	5	5	5	5	5	5	5	5

Excl Excl	Excl Excl
01.01	2016	5	5	5	5	5	5	5	5	5	5	Excl	5 Excl	Excl	5 Excl	Excl Excl	5	Excl Excl 5	Excl	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5
01.01	2011		5						5	5	5	Excl 5		Excl Excl	5 Excl	Excl Excl Excl	5	5	5	5	5	5	5	5	5	5	5	5	5	5
01.01	2010	5	5	5	5	5	5	5	5	5	5	Excl	5	Excl Excl	5 Excl	Excl	Excl		Excl
01.01	2009	5	5	5	5	5	5	5	5	5		Excl	5	Excl	Excl	Excl	Excl	Excl
01.01	2008		5			5	5	5				Excl 5		Excl	5	Excl		Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5
DUTY	ad valorem, in%	5	5	5	5	5	5	5	5	5	5	5	5 5	15	5	15 15		15	5	5	5	15 5	15 5	15 5	15 5	15 5	15 5	15 5	15 5	15 5

Excl Excl	Excl Excl
01.01	2016	5	5	5	5	5	5	5	5	5	5	Excl	5 Excl	Excl	5 Excl	Excl Excl	5	Excl Excl 5	Excl	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5	Excl Excl 5
DUTY	non ad valorem	0802.11	0802.12	0802.21	0802.22	0802.31	0802.32	0802.40	0802.50	0802.60	0802.90 0803	0803.00 0804 0804.10	0804.20	0804.30 0804.40 0805			0804.50	0805.10 0805.20						Excl		0805.40	0805.50 0805.90	0806	5	0806.10 0806.20
01.01	2023	Excl	Excl	Excl		0	0	0	0	0	0	0 0	0		0	0	Excl	0 0	Excl			Excl	0	Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl

Page 47 in PDF

Excl	5		5	5	5	5 5		5	5	5	5 Excl	5	5	5	Excl	Excl						5
01.01	2021	Excl	Excl	Excl	5	5		5	5	5	5	5 5	5		5	5	Excl	5	Excl	5 Excl		5		Excl	Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl		5	5	5	5	5	5	5 5		5	5 5		Excl		5	5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	5		5	5	5	5	5	5	5	5	5 Excl	5	5 5			Excl	Excl		5	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl		5	5	5	5	5	5	5	5	5	5 Excl	5	5			5 Excl	Excl		5	Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl	Excl	5	5		5	5	5	5	5	5 5		5 Excl		5	5		5 Excl		5	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	5		5	5	5	5	5	5	5 5		5	5	Excl	5	5	Excl		Excl	5	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl	5	5		5	5	5	5	5	5 5		5	5	Excl	5	5	Excl			Excl 5	Excl	Excl	Excl	Excl	Excl

Excl	5		5	5	5	5 5		5	5	5	5 Excl	5	5	5	Excl	Excl						5
01.01	2021	Excl	Excl	Excl	5	5		5	5	5	5	5 5	5		5	5	Excl	5	Excl	5 Excl		5		Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl	5		5	5	5	5 5		5 5	5		5 Excl	5	5	5 Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	5	5			5	5	5	5 5	5		5 5 Excl	5	Excl	5		5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01		Excl	Excl	Excl	5		5	5	5			5	5	5	Excl 5	5							Excl
01.01	2011	Excl Excl	Excl	Excl	5		5 5	5	5 5	5 5		5	5 5	5	5 Excl	5	5	Excl	Excl	5 Excl	5		5	Excl	Excl	5	Excl	Excl
01.01	2010		Excl	Excl	5			5		5	5	5	5		5		5	Excl		5			Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2009	Excl	Excl	Excl		5	5	5	5	5	5	5	5	5	5	5 Excl	5	Excl	5	5	5	5	5	5	5	5	5	5

Excl	5		5	5	5	5 5		5	5	5	5 Excl	5	5	5	Excl	Excl						5
01.01	2021	Excl	Excl	Excl	5	5		5	5	5	5	5 5	5		5	5	Excl	5	Excl	5 Excl		5		Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl	Excl	Excl	5		5	5	5	5	5	5	5 5	5 5 Excl	5 5 Excl	5 5 Excl	5	Excl	5 5 Excl	5	5 5 Excl	5 5 Excl	Excl	5 5 Excl	5 5 Excl	5	Excl	5 5 Excl
DUTY	ad valorem, in%	5	5	5		5	5	5	5		5	5 5	5 5		5	5			5		5	5			5	5	5
DUTY		0807.11	0807.19	0807.20						5			0810.20 0810.40
DUTY					0808.10		0808.20	0809 0809.10	0809.20	0809.30 0809.40	0810 0810.10			0810.50	0810.60 0810.90	0811	0811.20	0811.90	0812	0811.10			0812.10		0812.90	0812.90.10 0812.90.90	0812.90.10 0812.90.90

Page 48 in PDF

01.01	2023	0	0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	0	Excl	Excl	0		0	Excl Excl		Excl
01.01	2022	5	5	5	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	15		5 Excl	Excl	15		5	Excl	Excl	Excl	Excl	Excl
01.01	2021	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15		5 Excl	Excl	15	5		Excl		Excl	Excl	Excl
01.01	2020	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15		5 Excl	Excl	15			5	Excl	Excl	Excl	Excl
01.01	2019	5	5	5	Excl	Excl	Excl	Excl	Excl		Excl	Excl	15	5	Excl Excl	Excl	15		5		Excl	Excl	Excl	Excl
01.01	2018	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15		5 Excl	Excl		5	15		Excl	Excl	Excl	Excl
01.01	2017	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15		Excl Excl	5	15		5	Excl	Excl		Excl	Excl
01.01	2016	5 5		5	Excl	Excl	Excl	Excl		Excl Excl	Excl	Excl	15		5	Excl	Excl 5	15			Excl	Excl	Excl	Excl
01.01	2015	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15		5	Excl	Excl	15	5		Excl	Excl	Excl	Excl
01.01	2014	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15	5	Excl	Excl	15 5		Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2013	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15	5	Excl Excl	15	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15	5	Excl	Excl	15	5	Excl	Excl Excl
	2011	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15	5	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01		5	5	5	Excl	Excl		Excl			Excl		15		Excl	Excl
01.01	2010						Excl		Excl	Excl		Excl		5	Excl	5	15 Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2009	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		15 5	Excl Excl 5	Excl	15 Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	15	5	Excl 15	Excl			5		Excl	Excl	Excl	Excl
	non ad valorem
DUTY	ad valorem, in%	5	5	5	5	5	5	15	15			15	5	15	15	5		5	5	5 5	5 5	5 5	5 5	5 5
DUTY		0813.10	0813.20								15 15		0902	0902.10	0902.40	0903			0904	0904.11	0904.12		0904.20
DUTY				0813.30	0813.40	0813.50	0814 0814.00	0901.11	0901.12	0901.21	0901.22	0901.90	0902.20	0902.30	0903.00 0903.00.10	0903.00.90	15
01.01	2023	Excl	Excl	Excl	Excl	Excl	0	0		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl

Page 49 in PDF

01.01	2022	Excl	Excl	Excl	Excl	Excl	5	5		Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl Excl	Excl	Excl	Excl				Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	5	5		Excl	Excl	Excl Excl		Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl				Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	5		5	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl		Excl	Excl	Excl Excl			Excl	Excl Excl	Excl Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	5		5	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl				Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	5	5		Excl	Excl	Excl	Excl	Excl Excl	Excl				Excl	Excl		Excl
01.01	2017	Excl	Excl	Excl	Excl	Excl	5	5		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl		Excl		Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl

01.01	2022	Excl	Excl	Excl	Excl	Excl	5	5		Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl Excl	Excl	Excl	Excl				Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl			5	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl		Excl		5	5		Excl	Excl	Excl	Excl Excl	Excl Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl		Excl		Excl Excl			5	Excl	Excl Excl	Excl	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01				Excl			5	5						Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl		Excl	Excl	5	5		Excl	Excl Excl	Excl	Excl	Excl Excl Excl	Excl Excl		Excl Excl
01.01	2010	Excl	Excl	Excl	Excl		5		5	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

01.01	2022	Excl	Excl	Excl	Excl	Excl	5	5		Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl Excl	Excl	Excl	Excl				Excl
01.01	2009	Excl	Excl	Excl	Excl	Excl	5		5	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2008						5			Excl	Excl	Excl				Excl		Excl	Excl	Excl
DUTY	ad valorem, in%	5	5	5	5	5	5			5	5 5	5	5	5 5	5		5		5	5	5		5	5

Page 50 in PDF

01.01	2023	0	0	0	0	0		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		0	Excl
01.01	2022	0	0	5	5	5	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	0	Excl
01.01	2021	0	0	5	5	5	Excl	Excl		Excl	Excl	Excl	Excl	Excl		Excl	Excl 0	Excl
01.01	2020	0	0	5	5	5	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl		Excl 0	Excl
01.01	2019	0	0	5	5	5	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl
01.01	2018	0	0	5	5	5		Excl	Excl	Excl Excl	Excl	Excl	0	Excl		Excl	Excl	Excl
01.01	2017	0	0	5	5	5	Excl	Excl		Excl	Excl	Excl Excl	Excl		Excl	Excl	5	Excl
01.01	2016	0	0	5	5	5	Excl	Excl		Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl
		0	0	5	5	5	Excl	Excl		Excl Excl	Excl		Excl	Excl	Excl	Excl	5	Excl	Excl
01.01	2015	0	0	5	5	5		Excl Excl		Excl Excl	Excl		Excl		Excl	Excl	Excl	5 Excl
01.01 01.01	2013 2014	0	0	5	5	5	Excl	Excl		Excl Excl Excl	Excl	Excl	Excl		Excl	Excl	5
01.01	2012	0	0	5	5	5		Excl		Excl	Excl		Excl	Excl	Excl	Excl		Excl	Excl
		0	0	5	5	5			Excl		Excl	5
01.01	2011	0	0			5	Excl	Excl	Excl	Excl Excl Excl Excl	Excl	Excl 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010			5	5			Excl	Excl	Excl Excl Excl	Excl	Excl 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2009	0	0	5		5	Excl			Excl Excl Excl	Excl	Excl 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
		0			5			Excl
01.01	2008		0	5	5	5	Excl	Excl		Excl	Excl	Excl	Excl	Excl		Excl	Excl	5 Excl
	ad valorem
DUTY	ad valorem, in%	0	0	5	5	5		5	5	5	5	15	15	5		5	5	5 5

Page 51 in PDF

01.01	2023	0	Excl	Excl	Excl	0	Excl 0	Excl 0		0	0	0	Excl	0	0	Excl Excl
01.01	2022	0	Excl	Excl	Excl	5	Excl	Excl 0	5	5	5	5	Excl	5	5	Excl	Excl
01.01	2021	0	Excl	Excl	Excl	5	Excl	Excl 0	5	5	5	5	Excl	5	5	Excl	Excl
01.01	2020	0	Excl	Excl	Excl	5	Excl	Excl 0	5	5	5		5	Excl 5	5	Excl	Excl
01.01	2019	0	Excl	Excl	Excl	5	Excl	Excl 0	5	5	5		5 Excl	5	5	Excl	Excl
01.01	2018	0	Excl		Excl	5	Excl 0	Excl Excl	5	5	5	5	Excl	5	5	Excl	Excl
01.01	2017	5	Excl	Excl	Excl	5	Excl 5	Excl	5	5	5	5	Excl	5	5	Excl	Excl
01.01	2016	5	Excl	Excl	Excl	5	Excl 5	Excl	5	5	5	5	Excl	5	5	Excl	Excl
01.01	2015	5	Excl	Excl	Excl	5	Excl	Excl 5	5	5	5	5	Excl	5	5	Excl	Excl
01.01	2014	5	Excl	Excl	Excl	5	Excl	Excl 5	5	5	5	5	Excl	5	5	Excl	Excl
01.01	2013	5	Excl	Excl	Excl	5	Excl	Excl 5	5	5		5	5 Excl	5	5	Excl	Excl
01.01	2012	5	Excl	Excl	Excl	5	Excl	Excl 5	5	5		5	5 Excl	5	5	Excl	Excl
01.01	2011	5	Excl	Excl	Excl	5	Excl	Excl 5	5	5	5	5	Excl	5	5	Excl	Excl
01.01	2010	5	Excl	Excl	Excl	5	Excl 5	Excl	5	5		5	5 Excl	5	5	Excl	Excl
01.01	2009	5	Excl	Excl	Excl	5	Excl 5	Excl 5		5	5	5	Excl	5		Excl	Excl
01.01		5	Excl					5		5		5	Excl		5
	2008			Excl	Excl	5	Excl	Excl	5		5			5	5	Excl	Excl
DUTY		5	5	5	5		5	5	5	5	5		5	5	5	5	5
DUTY	ad valorem, in%													1104.29		1105.10
DUTY						5		5				5
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl	0			0	0
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl	5			5		5
01.01	2021	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl		5		5		5 5

Page 52 in PDF

01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl		5			5
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl	5			5		5
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	0	Excl Excl	Excl	5	5	5	5	5	5	5	5
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl		5		5		5
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl	5	Excl	Excl	5	Excl	5	Excl
01.01		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl		5			5	5
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5 5	Excl Excl				5	Excl	5	5	5
01.01								Excl		Excl	Excl	5	Excl	Excl	Excl				5	5	5
01.01	2012	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl

01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl		5			5
01.01	2011	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	Excl Excl Excl	5	5	5	5	5	5	5	5	5
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	Excl Excl	Excl	5	5	5	5	5	5	5	5
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	Excl Excl	Excl	5	5	5	5	5	5	5	5
01.01				Excl	Excl	Excl	Excl		Excl			5	Excl	Excl		5
DUTY	ad valorem, in%	5	5	5	5	5	5	5	5	5	5	5	5 5	5	5	5	5	5	5	5	5	5

Page 53 in PDF

01.01	2023	0	Excl		Excl	0	Excl	0	Excl	Excl	Excl	Excl	Excl Excl	0	0	0	0	Excl	0 Excl	Excl		Excl Excl
01.01	2022	0	Excl		Excl	0	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	0	0 0	0	Excl	5 Excl	Excl				Excl	Excl
01.01	2021	0	Excl		Excl	0	Excl	5	Excl	Excl	Excl	Excl	Excl Excl	0		0 0	0	Excl	Excl 5			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2020	0	Excl		Excl	0	Excl	5	Excl	Excl	Excl	Excl	Excl Excl		0	0	0 0	Excl	5 Excl	Excl				Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	0	Excl		Excl	0	Excl	5	Excl	Excl	Excl	Excl	Excl Excl	0	0 0	0 0	5	Excl	Excl	Excl Excl	Excl			Excl Excl
01.01	2018	0	Excl		Excl	0	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	0	0	0	Excl		Excl	5				Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017	5	Excl		Excl	5	Excl	5	Excl	Excl	Excl	Excl	Excl Excl		5	5 5	5	5	Excl	Excl Excl	Excl
01.01	2016	5	Excl		Excl	5	Excl	5	Excl	Excl	Excl	Excl	Excl Excl	5	5	5 5	Excl	Excl	5 Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	5	Excl		Excl	5	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	5	5 5	5	Excl	Excl 5 Excl	Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl	Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl	Excl 5 Excl
01.01	2014	5	Excl		Excl	5	Excl	5	Excl	Excl	Excl	Excl	Excl Excl	5	5	5 5	5	Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2013	5	Excl					5	Excl	Excl	Excl	Excl	Excl Excl	5	5 Excl	5 5 Excl			Excl 5	Excl						Excl
					Excl	5	Excl	5					Excl		5	5	5
01.01	2012	5	Excl		Excl	5	Excl		Excl	Excl	Excl	Excl	Excl		Excl	5 Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	5	Excl		Excl	5	Excl	5	Excl	Excl	Excl	Excl	Excl Excl	5	5 Excl	5 Excl	5 Excl	5 Excl	Excl 5	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl	5 Excl
01.01	2010	5	Excl		Excl	5	Excl	5	Excl	Excl		Excl	Excl		5 5	5 5 Excl	5			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
											Excl		Excl Excl			5	Excl	Excl	Excl
01.01	2009	5	Excl		Excl	5	Excl	5	Excl		Excl	Excl	Excl		5 5	5 5 Excl	5 5 Excl	5 5 Excl	Excl 5	Excl	5 5 Excl	5 5 Excl	5 5 Excl	5 5 Excl	5 5 Excl	Excl	5 5 Excl	5 5 Excl	5 5 Excl	5 5 Excl	5 5 Excl	5 5 Excl	5 5 Excl	5

Page 54 in PDF

5 Excl
01.01	2008	5	Excl		Excl	5	Excl	5	Excl	Excl	Excl	Excl	Excl Excl	5	Excl 5	Excl	5 5	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	ad valorem, in%	5	5		5	5	5	5	5	5	5	5	5 5	5	5	5		5	5 5 5	5 5	5	5	5	5	5	5	5	5	5	5	5	5	5	5
DUTY	non ad valorem	1205.10	1205.90	1206	1206.00	1207.20	1207.40	1207.50	1207.91	1207.99 1208	1208.10	1209	1209.10 1209.21			1208.90	1209.23	1209.25	1209.22 1209.29	1209.24 1209.91	1209.30		Excl		1210.20	1209.99	1210	1210.10
01.01	2023	0	0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl 0		Excl Excl	0	Excl	Excl Excl	0		Excl			Excl
01.01	2022	0	0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl 5	Excl	Excl	Excl Excl	0	Excl	Excl	Excl					5		Excl
01.01	2021	0	0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	Excl	0	Excl Excl	Excl		Excl	5	Excl	Excl	Excl	Excl	Excl

5 Excl
01.01	2008	5	Excl		Excl	5	Excl	5	Excl	Excl	Excl	Excl	Excl Excl	5	Excl 5	Excl	5 5	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2020	0	0	0 0	Excl	Excl	Excl	Excl	Excl	Excl	Excl 5 0	Excl	Excl Excl	Excl Excl		Excl Excl Excl		Excl			Excl	Excl 5	5	Excl	Excl	Excl
01.01	2019	0 0			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	0	Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2018	0	0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl 5	Excl	0 Excl	Excl Excl	Excl		5
01.01	2017	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl Excl	Excl	Excl	Excl Excl	5	Excl
01.01	2016	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl 5	Excl	5	Excl		Excl	Excl	Excl	Excl		Excl	5	Excl	Excl	Excl	Excl
01.01	2015	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl 5	Excl	Excl	Excl	Excl		5	Excl		Excl		Excl	5	Excl	Excl	Excl

5 Excl
01.01	2008	5	Excl		Excl	5	Excl	5	Excl	Excl	Excl	Excl	Excl Excl	5	Excl 5	Excl	5 5	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	5	5	5	Excl		Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl	Excl Excl	Excl	Excl 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	5		5	Excl	Excl	Excl	Excl	Excl	Excl	Excl 5		Excl 5 Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl 5 5 5	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2011	5	5		Excl		Excl	Excl	Excl		Excl Excl		Excl	Excl Excl	Excl	Excl	5
01.01	2010			5		Excl				Excl	Excl 5 5		Excl Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Page 55 in PDF

01.01	2009	5	5	5	Excl		Excl	Excl	Excl	Excl	Excl Excl Excl 5 5		Excl	Excl		Excl		Excl							Excl
01.01	2008		5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl 5		Excl 5	Excl	Excl		5	5	Excl
DUTY	ad valorem, in%	5	5	5	5	5	5	5	5	5	5 5 5		5 5	5 5	5	5 5	5	5	5	5	5	5	5	5	5	5
DUTY		1211.20	1211.30	1211.40	1211.90	1212.20	1212.91 1212.99	1212.99.10	1212.99.90	1213.00	1214.10 1301.20 1301.90 1302.11	1214.90	1302.12	1302.13		1302.19		1302.20	1302.20	1302.20	1302.31	1302.32	1302.20	1302.20	1302.39	1302.20
01.01	2023		Excl	0 Excl			0	Excl	0		0	Excl	0	Excl		Excl	0	Excl			Excl	0 0
01.01	2022		Excl	5	Excl		0	Excl	0		0	Excl		0 Excl		Excl		Excl	0		Excl	0 5
01.01	2021		Excl	5	Excl		0	Excl	0		0	Excl	0	Excl		Excl	Excl	0	Excl			0 0 5	5
01.01	2020		Excl	5	Excl		0	Excl	0		0	Excl		0	Excl		Excl		Excl	0	Excl	0	5

01.01	2009	5	5	5	Excl		Excl	Excl	Excl	Excl	Excl Excl Excl 5 5		Excl	Excl		Excl		Excl							Excl
01.01	2019		Excl	5	Excl	0		Excl	0		0	Excl			0	Excl	Excl	Excl	0		Excl	0
01.01	2018		Excl	5	Excl		0	Excl	0		0	Excl		0	Excl Excl	Excl	0		Excl	Excl	Excl	Excl	5	Excl	Excl
01.01	2017		Excl	5	Excl		5	Excl	15		15	Excl	15	Excl Excl		Excl	Excl	15	5	5	5	5	5	5	5
01.01	2016		Excl	5	Excl	5	Excl		15		15	Excl	15	Excl Excl	Excl	Excl		15	5	5	5	5	5	5	5
01.01			Excl	5				Excl	15		15	Excl		15 Excl	Excl	Excl		5	5	5	5	5	5	5	5
01.01	2014		Excl		Excl		5	Excl								Excl		15 5	15 5	15 5	15 5	15 5	15 5	15 5	15 5
01.01	2013		5					Excl	15		15	Excl	Excl	15 Excl	Excl 5	Excl 5	Excl 5	Excl 5	Excl	Excl 5	Excl 5	Excl 5	Excl 5	Excl 5	Excl 5
01.01	2012		Excl	5	Excl	5		Excl	15		15	Excl	15	Excl Excl		Excl	Excl 5	15	5	5	5	5	5	5	5

01.01	2009	5	5	5	Excl		Excl	Excl	Excl	Excl	Excl Excl Excl 5 5		Excl	Excl		Excl		Excl							Excl
01.01	2011		Excl	5	Excl		5	Excl	15		15	Excl Excl	15 Excl	Excl		15	5	5	5	5

Page 58 in PDF

15	15	Excl Excl Excl Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010 2011	0	15	15		15	5	0	15		15	15		Excl	5
01.01				0		0					0		Excl Excl	Excl Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2009	0	15	0 15	0		15 5		0 15	0	15	15	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008	0	15	0 15					0	0	15	15			5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	ad valorem, in%	0	15	0 15	0	15	5		0 15	0	15	15	15	15	15	15	5	5		5 5
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl	Excl	Excl	Excl	0 Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl		0	Excl	Excl		Excl	Excl		Excl Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl	Excl			Excl	Excl

15	15	Excl Excl Excl Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010 2011	0	15	15		15	5	0	15		15	15		Excl	5
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl	0	Excl	Excl		Excl		Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl	Excl	0	Excl			Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl		Excl Excl	Excl	Excl	Excl	Excl	Excl 27	Excl	Excl	Excl	Excl	Excl	0	Excl			Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl		5 Excl	Excl		Excl	Excl	Excl		Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl Excl	Excl	Excl		5	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl		5	Excl	Excl		Excl		Excl	Excl Excl Excl Excl	Excl Excl
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl	5	Excl	Excl		Excl Excl	Excl Excl				Excl

15	15	Excl Excl Excl Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010 2011	0	15	15		15	5	0	15		15	15		Excl	5
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl	5 Excl	Excl Excl	Excl
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl 27	Excl	Excl	Excl	Excl	5 Excl	Excl Excl	Excl		Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	27	Excl	Excl	Excl	Excl	5 Excl	Excl			Excl		Excl	Excl	Excl	Excl
01.01	2009	Excl	Excl		Excl	Excl	Excl	Excl	Excl	27	Excl Excl	Excl			Excl	5	Excl			Excl		Excl Excl	Excl
01.01	2008			Excl				Excl					Excl	Excl	Excl	Excl	Excl
DUTY	ad valorem, in%	5	15	15	15	27	27	27 27	27	27	27	27	27 5	27	27	15 15		15 15	15

Page 59 in PDF

01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl Excl Excl	Excl	Excl		Excl	Excl
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl			Excl	Excl Excl	Excl	Excl Excl	Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl			Excl
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl	Excl	Excl Excl	Excl	Excl			Excl Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
											Excl					Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl Excl Excl	Excl	Excl	Excl Excl		Excl			Excl			Excl	Excl Excl	Excl Excl
01.01	2010	Excl	Excl		Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl	Excl Excl
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl		Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl	Excl	Excl		Excl		Excl	Excl	Excl		Excl	Excl	Excl	Excl					Excl	Excl	Excl

Page 60 in PDF

Excl	Excl		Excl
01.01	non ad valorem				Excl		Excl				Excl					Excl	Excl											Excl
01.01	ad valorem, in%	15	15	15	27	15	15	15	15	15		27	27	27	27		27 27	27 27	27	27		27		27	27	27	27	27	27	27	27	27	27	27
01.01	2023		Excl	Excl		Excl	0	0	0		Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2022		Excl	Excl		Excl	0	0	0	Excl		Excl	Excl	Excl Excl		Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2021		Excl	Excl		Excl	0	0 0		Excl		Excl	Excl	Excl Excl		Excl		Excl	Excl		Excl	Excl	Excl
01.01	2020		Excl	Excl		Excl	0	0 0			Excl	Excl	Excl	Excl	Excl		Excl	Excl		Excl	Excl	Excl	Excl
01.01	2019		Excl	Excl		Excl	0	0 0			Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl					Excl
01.01	2018		Excl	Excl		Excl	0	0 0			Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl		Excl
01.01	2017		Excl	Excl		Excl	5	5	5		Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl
01.01	2016		Excl	Excl		Excl	5	5	5		Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015		Excl	Excl		Excl	5	5	5		Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2014		Excl	Excl		Excl	5	5 5			Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl			Excl		Excl
01.01	2013		Excl	Excl		Excl	5	5	5		Excl	Excl	Excl	Excl Excl		Excl		Excl Excl	Excl		Excl	Excl	Excl Excl
01.01	2012		Excl	Excl		Excl	5	5	5		Excl	Excl	Excl Excl	Excl Excl	Excl
01.01	2011		Excl	Excl		Excl	5	5 5			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl			Excl	Excl
01.01	2010		Excl	Excl		Excl	5	5	5		Excl	Excl	Excl Excl Excl	Excl Excl					Excl	Excl	Excl	Excl	Excl

Excl	Excl		Excl
01.01	2009		Excl	Excl		Excl		5	5		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl
01.01	2008

Page 61 in PDF

	Excl	Excl		Excl	5 5	5	5	Excl		Excl	Excl Excl	Excl		Excl Excl		Excl				Excl	Excl
	ad valorem
DUTY	ad valorem, in%		27	27		5	5	5	5		5	5	5 27	5 27	27				27	27 27	27 27	27 27	27 27
DUTY		1704	1704.10	1704.90 18	1801	1801.00 1802	1802.00 1803	1803.10 1803.20	1804	1804.00	1805 1805.00		1806 1806.10 1806.20 1806.20.10	1806.20.20	1806.20.90		1806.31	1806.32	1806.90.10	1806.90.90	1806.90.90	1806.90.90	1806.90.90
01.01	2023		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2022		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2021		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2020		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2019		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2018		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2017		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2016		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2015		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl

	Excl	Excl		Excl	5 5	5	5	Excl		Excl	Excl Excl	Excl		Excl Excl		Excl				Excl	Excl
	ad valorem
01.01	2014		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2013		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2012		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2011		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2010		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2009		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2008		Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
DUTY	ad valorem, in%		5	15	5	27

Page 62 in PDF

01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
	non ad valorem	27 %or $1.5 whichever is greater									27 %or $1.48 whichever is greater				27 %or $1.48 whichever
DUTY	ad valorem, in%		5	27	27	27	27		27	27			27 27	27		27
		1902.40	1903.00	1904.10	1904.20	1904.30	1904.90	1905	1905.10	1905.20	1905.31	1905.32.10	1905.32.90	1905.40	1905.90.10	1905.90.90

Page 63 in PDF

01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl		Excl Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$3 which- Excl	27%or ever is greater	Excl	Excl		Excl Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl greater	27%or $3 which- ever is	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27%or $3 which- ever is greater	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27%or $3 which- ever is greater	Excl	Excl Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27%or $3 which- ever is greater Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$3 is Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2017										27%or which- ever greater	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl 27%or $3 which- ever is greater	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl	27%or $3 which- ever is greater	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl ever is greater	27%or $3 which-	Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27%or $3 which- ever is greater	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	is	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl 27%or $3 which- ever is greater	27%or $3 which- ever greater	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
							Excl			Excl	27%or $3 which- ever is greater		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2009	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	$3 is Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
		Excl		Excl	Excl			Excl	Excl		Excl	27%or which- ever greater	Excl		Excl		Excl	Excl
01.01	2008		Excl			Excl	Excl Excl			27%or $3 which- ever is greater	Excl 27 %or $3 which- ever is greater		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	valorem, in% valorem	15	15	15	15		15				15		15	15 15	15	15		15			15
DUTY		2001.90 2002	2002.10	2002.90			2003.90			27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	27 15 15	2

Page 64 in PDF

7 15 15
DUTY	ad					15
01.01	2023	Excl	Excl	Excl		Excl Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl		Excl Excl	Excl	Excl Excl Excl	Excl	Excl		Excl		Excl	Excl			Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl		Excl	Excl				Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl Excl Excl Excl	Excl	Excl		Excl		Excl	Excl	Excl Excl	Excl	Excl	Excl Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl Excl Excl	Excl	Excl	Excl				Excl		Excl		Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl		Excl	Excl		Excl
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl Excl Excl	Excl	Excl	Excl				Excl	Excl	Excl	Excl	Excl

7 15 15
DUTY	ad					15
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl Excl Excl Excl	Excl		Excl	Excl	Excl			Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl Excl Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl Excl Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl			Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl				Excl Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl Excl Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl		Excl Excl	Excl	Excl				Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2011	Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl			Excl	Excl	Excl Excl	Excl	Excl	Excl
01.01	2010	Excl	Excl		Excl	Excl Excl	Excl Excl	Excl	Excl Excl		Excl Excl	Excl	Excl	Excl				Excl Excl

7 15 15
DUTY	ad					15
01.01	2009	Excl	Excl	Excl	Excl		Excl Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl Excl Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01		Excl				Excl	Excl	Excl	Excl			Excl	Excl Excl Excl Excl	Excl		Excl Excl		Excl Excl	Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl
DUTY	valorem, in% non ad valorem	15	15		27	27 27 Excl	27 27	15	15 15	15	15	15 15	15 15	15	15			15 Excl		15	15	15		15
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl		Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl

Page 65 in PDF

01.01	2022	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl
01.01	2021	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl Excl Excl	Excl	Excl Excl	Excl				Excl	Excl Excl	Excl Excl
01.01	2020	Excl	Excl Excl Excl		Excl	Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl	Excl		Excl Excl Excl Excl Excl	Excl	Excl Excl Excl	Excl		Excl		Excl	Excl	Excl
01.01	2019	Excl	Excl		Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl			Excl	Excl							Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl Excl			Excl	Excl	Excl		Excl
01.01	2017	Excl	Excl Excl		Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

01.01	2022	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2014	Excl	Excl	Excl	Excl	Excl			Excl		Excl	Excl	Excl		Excl	Excl	Excl	Excl Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl	Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl	Excl Excl Excl
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl			Excl	Excl	Excl	Excl		Excl Excl	Excl	Excl	Excl Excl
01.01			Excl					Excl	Excl			Excl							Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl

01.01	2022	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl				Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2009 2010	Excl Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01					Excl					Excl	Excl	Excl	Excl Excl	Excl			Excl		Excl
01.01		Excl				Excl	Excl Excl	Excl					Excl			Excl	Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl			Excl
DUTY	non ad valorem		Excl	Excl			Excl			Excl		Excl	Excl Excl	Excl	Excl				Excl	Excl	Excl	Excl

Page 66 in PDF

01.01	2023	Excl	Excl	Excl Excl	Excl Excl		0	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2021	Excl	Excl	Excl Excl	Excl	Excl $78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl Excl	Excl	Excl $78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl		Excl Excl	Excl	Excl	Excl	Excl
01.01	2009	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl	Excl	Excl Excl	Excl Excl	$78.03	per l/al	Excl Excl		Excl Excl	Excl	Excl	Excl	Excl
	non ad valorem				$44.56	per litre	$78.03 per l/al						$2.1 per litre	$2.84 per litre
DUTY	valorem, in%	27	27	27 27	27			27 27	27	27	27	27
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl		Excl	Excl	Excl	Excl
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl

Page 67 in PDF

	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
01.01	2008	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl

	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl		Excl	Excl	Excl	Excl
DUTY	valorem, in%	27		27		27		5		27	27			27		27
01.01	2023	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl Excl
01.01	2022	Excl	Excl	Excl				Excl		Excl Excl		Excl	Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl

Page 68 in PDF

Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl		Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl		Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl Excl	Excl Excl	Excl
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl		Excl			Excl

Excl	Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl		Excl	Excl	Excl	Excl
01.01	2008	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	litre of Excl
DUTY	non ad valorem	$4.34 per litre		$2.72 per litre	$3.93 per litre	$78.03 per litre of alcohol	$44.56 per litre	$78.03 per litre of alcohol		$1.76 per litre	$44.56 per litre	$78.03 per litre of	$1.76 per litre	$44.56 per litre	$78.03 per alcohol
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl

Page 69 in PDF

Excl	Excl	Excl	$44.56 per litre
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	$44.56 per litre
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	$44.56 per litre
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre

Excl	Excl	Excl	$44.56 per litre
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
01.01	2008	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$44.56 per litre
DUTY	valorem, in%

Page 70 in PDF

01.01	2023	0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	0 Excl	0	Excl	Excl	0	0
01.01	2022	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	0	0 Excl	Excl	Excl	0	0
01.01	2021	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	0 0	Excl	Excl	0	0
01.01	2020	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	0	0 Excl	Excl	Excl	0	0
01.01	2019	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	0	0 Excl	Excl	Excl	0	0
01.01	2018	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	0	0	Excl Excl	Excl	0	0
01.01	2017	$78.03 per litre alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	5	5	Excl Excl	Excl	5	5
01.01	2016	$78.03 per litre alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		5	5 Excl	Excl	Excl	5	5
01.01	2015	$78.03 per litre of alco- hol of	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	5	5	Excl Excl	Excl	5	5
01.01	2014	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	5	5	Excl Excl	Excl	5	5
01.01	2013	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		5	5	Excl Excl	Excl	5	5
01.01	2012	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	5	5 Excl	Excl	Excl	5	5
01.01	2011	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		5	5 Excl	Excl	Excl	5	5
01.01	2010	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		5	5 Excl	Excl	Excl	5	5
01.01	2009	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	5	5	Excl Excl	Excl	5	5
01.01	2008	$78.03 per litre of alco- hol	$1.76 per litre	Excl	Excl	Excl	Excl	Excl	Excl			Excl	5	5 Excl	Excl	Excl	5	5
		litre of

Page 71 in PDF

Excl
	non ad valorem	$78.03 per alcohol	$1.76 per litre	$1.76 per litre	$44.56 per litre	$44.56 per litre	$78.03 per litre of	alcohol $78.03 per litre of							5
DUTY	valorem, in%								15	5	15		5 5	5	5	5	5	5	5
DUTY	ad	2208.70.29	2208.90.11	2208.90.19	2208.90.21	2208.90.29	2208.90.91	2208.90.99	2209.00	2301.10	2301.20	2302.10	5 2302.50	2302.30 5	2302.40	2303.10 5		2303.20 2303.30
01.01	2023	Excl	0	Excl	Excl		0	0	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl Excl	0
01.01	2022	Excl	0	Excl	Excl	0	0		Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2021	Excl	0	Excl	Excl		0	0	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2020	Excl	0	Excl	Excl		0	0	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2019	Excl	0	Excl	Excl	0		0	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2018	Excl	0	Excl	Excl	0	0		Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg

Excl
	non ad valorem	$78.03 per alcohol	$1.76 per litre	$1.76 per litre	$44.56 per litre	$44.56 per litre	$78.03 per litre of	alcohol $78.03 per litre of							5
01.01	2017	Excl	5	Excl	Excl		5	5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2016	Excl	5	Excl	Excl	5		5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2015	Excl	5	Excl	Excl	5		5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2014	Excl	5	Excl	Excl		5	5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2013	Excl	5	Excl	Excl	5		5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2012	Excl	5	Excl	Excl	5		5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2011	Excl	5	Excl	Excl		5	5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg
01.01	2010	Excl	5	Excl	Excl	5		5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	$136.71 per kg

Excl
	non ad valorem	$78.03 per alcohol	$1.76 per litre	$1.76 per litre	$44.56 per litre	$44.56 per litre	$78.03 per litre of	alcohol $78.03 per litre of							5
01.01	2009	Excl	5	Excl	Excl	5		5	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl	5		Excl		5			Excl	5			Excl	Excl	Excl	Excl	Excl	$136.71 per kg
DUTY	valorem, in%	5	5		5	5	5	5	5	5	5	5	5	5	15	15	per

Page 72 in PDF

01.01	2023	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	0 0	0 0
01.01	2022	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl
01.01	2021	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	0	0
01.01	2020	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	0	0
01.01	2019	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	0	0
01.01	2018	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	0	0
01.01	2017	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	0	0
01.01	2016	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	0	0
01.01	2015	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	0	0 0
01.01	2014	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	0
01.01	2013	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	kg $88.01 per kg	Excl Excl	Excl Excl	5 0	5 0
01.01 01.01	2011 2012	Excl	Excl	Excl	Excl	Excl	$88.01 per kg $88.01 per	Excl	Excl	5	5
	2010	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	5	5
01.01	2009	Excl	Excl	Excl	Excl	Excl	$88.01 per kg	Excl	Excl	5	5
01.01	2008	Excl	Excl	Excl	Excl	Excl	$88.01 kg	Excl	Excl	5	5
01.01		kg		kg	$144.93 perkgor 1 000 cigarettes is greater		per
	non ad valorem	$88.01 per	$144.93 perkgor 1 000 cigarettes whichever is greater	$88.01 per	whichever	$88.01 per kg	$88.01 per kg		$88.01 per kg
DUTY	valorem, in%							27		5	5
01.01	0		0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0 0
01.01

Page 80 in PDF

01.01	0 0	Excl	Excl Excl		Excl	Excl Excl	0	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl Excl 5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl	Excl		Excl	Excl Excl	Excl	Excl		Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl	Excl		Excl	Excl Excl	Excl		Excl	Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl	Excl		Excl	Excl Excl	Excl		Excl	Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	Excl 5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	5 Excl 5 5	Excl	Excl	Excl	Excl		Excl Excl	Excl	Excl	Excl Excl	Excl
01.01	5 5 5	Excl	Excl	Excl	Excl	Excl	5 Excl 5	Excl	Excl	Excl		Excl	Excl Excl	Excl Excl	Excl		Excl
01.01	5 5 5	Excl	Excl	Excl	Excl	Excl Excl	5 5 Excl 5	Excl	Excl	Excl	Excl		Excl Excl Excl	Excl	Excl		Excl
01.01	5 5	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl 5 5 Excl	Excl	Excl	Excl Excl	Excl	Excl
01.01	5 5	Excl	Excl	Excl	Excl	Excl	Excl 5	5 Excl	Excl Excl	Excl	Excl		Excl Excl	Excl	Excl	Excl
01.01	5										Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	5	Excl	Excl	Excl	Excl	Excl	Excl 5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	5 5	44c per litre	44c per litre	44c per litre	44c per	5 litre	5 5	5	18c per litre	18c per litre	10c per litre	5		5 5	5		5 5
01.01 01.01	2022 2023	4cper kg	4cper kg	Excl	per kg 4cper kg	5 Excl		Excl	Excl Excl	5 5 5 5	Excl	Excl	Excl	5	0 0 0
01.01		kg	4cper kg	Excl	per kg kg 4c	5 Excl	Excl	Excl	Excl

Page 81 in PDF

5 5 5 5	Excl	Excl	Excl	5	0 0 0
	2021	4cper			kg 4c 4cper	5	Excl	Excl						5	0 0
01.01	2020	4c perkg	4c perkg	Excl	4c per 4c perkg				Excl Excl	5 5 5 5	Excl	Excl	Excl		0
01.01	2019	4c perkg	4c perkg	Excl	per kg	4c 4c perkg 5	Excl	Excl	Excl Excl	5 5 5 5	Excl	Excl	Excl	5	0 0 0
01.01	2018	4cper kg	4cper kg	Excl	per kg 4cper kg	5 Excl		Excl	Excl Excl	5 5 5 5	Excl	Excl	Excl	5	0 0 0
01.01	2017	4cper kg	4cper kg	Excl	per kg 4cper kg 4c	5	Excl	Excl	Excl Excl	5 5 5 5	Excl	Excl	Excl	5	0 0 0
01.01	2016	4c perkg	4c perkg	Excl	kg 4c per kg perkg 4c	5 4c 5	Excl	Excl	Excl Excl	5 5 5 5	Excl	Excl	Excl	5	0 0 0 0 0 0
01.01	2015	kg 4c perkg	4c perkg	Excl Excl	kg kg 4c per 4c	5 perkg	Excl	Excl	Excl Excl	5 5 5 5	Excl	Excl	Excl	5	0 0 0
01.01	2014	4cper	4cper kg		4c per 4cper		Excl	Excl	Excl Excl	5 5 5 5	Excl	Excl	Excl	5
01.01	2013	perkg	perkg	Excl	kg	5	Excl	Excl	Excl Excl	5 5 5	Excl	Excl	Excl	5	0 0 0
01.01	2012	4cper kg 4c	4cper kg 4c	Excl	per kg kg 4c per 4c perkg	5 Excl		Excl	Excl Excl	5 5 5 5 5	Excl	Excl	Excl	5	5 5 5

5 5 5 5	Excl	Excl	Excl	5	0 0 0
	2021	4cper			kg 4c 4cper	5	Excl	Excl						5	0 0
01.01	2011	4c perkg	perkg 4c perkg	Excl Excl	kg 4c per kg 4c perkg 4c 4cper	5 5	Excl Excl	Excl	Excl Excl	5 5 5 5 5 5 5 5	Excl	Excl	Excl	5	5 5 5
01.01 01.01	2009 2010	4cper kg 4c perkg	4cper kg 4c	Excl	per kg kg 4c per 4c perkg	5	Excl	Excl Excl	Excl Excl Excl Excl	5 5 5 5	Excl	Excl Excl	Excl	5	5 5 5
01.01	2008	4c perkg	perkg	Excl	per kg perkg 4c 4cper				Excl	5 5 5 5	Excl	Excl	Excl	5 5	5 5 5 5 5 5
DUTY	non valorem	4c	4c per	4c per	per
01.01 01.01	0	0	0	0	0		0 0	0 0 0 0 0	0	0	0	0		0	0		0		0	0	0	0	0	0	0	0

Page 90 in PDF

Excl	Excl	Excl	Excl	Excl	Excl	Excl
2014 0	0		0		0 0	0	0	0 0	0	27		0	27	27	0		0	0	0	0	Excl Excl
2013 0	0	0	0 0	0	0 0	0	0	0 0		0	27	0	27	27	0	0	0		0	0	Excl Excl
2012 44c	per litre	44c per litre 44c	litre 44c litre 44c litre	44c per litre	5 5	5	5	5 5	5		27 5	27	27 27	5	5		5	5	5	Excl	Excl	Excl
2011 44c	per litre	44c per litre 44c	per litre 44c per litre 44c per litre per per per	per litre	5 5	5	5	5		27	5	5 5	5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2010 44c	per litre	44c per litre 44c per	litre 44c per litre 44c per litre 44c	44c litre	5 5	5	5	5 5 5	5 5	27	5 27 27	27 5 5	5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
44c	litre	44c per litre 44c	44c per litre 44c per litre 44c per litre	per	5		5	5	5	27	5 5	5	5		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2009	per		per litre		5	5			5		5 27	27	5	Excl
2008	per litre	44c per litre	44c per litre 44c per litre	44c per litre	5		5	5	5	27	5	5	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl	Excl	Excl	Excl	Excl	Excl
2014 0	0		0		0 0	0	0	0 0	0	27		0	27	27	0		0	0	0	0	Excl Excl
valorem, non ad valorem 44c	per litre 44c 44c	per litre 44c per	per litre litre 44c per litre 44c per litre	44c per litre	5 5 5	5	5 5			27	5 27	27 5	27 5				5	5		5	27 27
01.01	27	27	27 27 27	27	27	27		27	27	27	27	27	27	27	27 27	27	0	27 0 0 27		27			27	0	27	0
01.01	27	27	27 27 27	27	27	27	27	27	27	27	27	27	27	27	27 27	27	0	27 0 0 27	27	27			27	0	27	0	0
01.01		27	27 27	27	27		27		27			27			27 27			0	0	27	27	27	27	27	0	27	0
01.01	27			27				27

Page 110 in PDF

$2.33 matches part thereof thereof	$9.52 gross boxes	$13.02 gross boxes
01.01 2017	15		5 5 5		Excl	Excl	Excl	Excl Excl	Excl		$13.02 per gross per boxes	$2.33 per 1 000 matches or part thereof or	$9.52 per gross per	boxes $13.02 per gross per boxes
01.01 2016	15		5		Excl	Excl	Excl	Excl	Excl Excl	$13.02	per gross boxes $2.33	per 1 000 matches or part thereof	$9.52 per gross	boxes $13.02 per gross boxes
01.01 2015	15		5	5	Excl	Excl	Excl	Excl Excl per gross boxes		Excl $13.02	$2.33 per 1 000 matches	or part thereof	$9.52 per gross	boxes $13.02 per gross boxes
01.01 2014	15		5 5 5 5		Excl	Excl	Excl	Excl	Excl Excl		$13.02 per gross boxes	$2.33 per 1 000 matches or part thereof	$9.52 per gross	boxes $13.02 per gross boxes
01.01 2013	15				Excl	Excl	Excl	Excl	Excl Excl	$13.02	per gross boxes	$2.33 per 1 000 matches or part thereof	$9.52 per gross boxes	$13.02 per gross boxes
01.01 2010 2011 2012 15 15 15			5 5 5	5	Excl	Excl	Excl Excl	Excl Excl	Excl	$13.02	per gross boxes	$2.33 per 1 000 matches or part thereof	$9.52 per gross boxes	$13.02 per gross boxes
01.01 01.01			5 5		Excl Excl	Excl Excl	Excl	Excl Excl gross boxes $2.33	Excl Excl Excl	Excl $13.02	$13.02 per gross boxes per 000 matches	$2.33 per 1 000 matches part thereof or part thereof	$9.52 gross $9.52 per gross boxes boxes	$13.02 gross $13.02 per gross boxes boxes
01.01 2009	15		5	5	Excl	Excl	Excl	Excl	Excl Excl		$13.02 per gross per boxes 1	$2.33 per 1 000 matches or part thereof or	$9.52 per gross per	$13.02 gross per

$2.33 matches part thereof thereof	$9.52 gross boxes	$13.02 gross boxes
01.01 2017	15		5 5 5		Excl	Excl	Excl	Excl Excl	Excl		$13.02 per gross per boxes	$2.33 per 1 000 matches or part thereof or	$9.52 per gross per	boxes $13.02 per gross per boxes
01.01 non ad valorem 2008	15		5		Excl	Excl	Excl		Excl Excl		$13.02 per gross boxes	1 $2.33 per 1 000 matches or part	boxes	per boxes

Page 115 in PDF

	5						5			Excl	5	5	5
ad valorem, in% non ad valorem	15	5	5	5	5	5	5	5	5	5		5 5		5	5	5						5 5
01.01	2023	Excl	Excl Excl Excl	Excl Excl		Excl Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl		Excl	0 Excl	Excl	0	0	0 0	0 0		0 0
01.01	2022	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl 5	Excl		0			0				0 0
01.01	2021	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl 5		Excl	0	0	0
01.01	2020	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl 5	Excl Excl		0	0		0 0 0 0	0 0	0 0
01.01	2019	Excl				Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl				5		0	0	0	0	0	0	0	0	0

	5						5			Excl	5	5	5
ad valorem, in% non ad valorem	15	5	5	5	5	5	5	5	5	5		5 5		5	5	5						5 5
01.01	2018	Excl Excl		Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	5					0	0
01.01	2017	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl		Excl Excl	5 Excl	5	5	5 5			5
01.01	2016	Excl	Excl Excl		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl		Excl	Excl Excl		5	5		5	5 5	5	5	5	5
01.01	2015	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl 5		Excl	Excl		5	5	5	5	5	5	5
01.01	2014	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl		Excl		Excl		Excl Excl	Excl	Excl 5	Excl 5					5 5	5	5

Page 116 in PDF

		Excl Excl			Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl 5	5	5	5	5	5	5	5 5	5 5	5	5	5	5
01.01			Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl					Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2012		Excl	Excl	Excl	Excl			Excl					Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl Excl	Excl		Excl Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl Excl 5	5			5		5 5	5 5	5 5	5 5	5 5	5 5
01.01	2010	Excl	Excl Excl			Excl	Excl	Excl	Excl	Excl				Excl Excl		Excl	Excl	Excl	Excl		5 5 5 5 5	5 5 5 5 5	5 5 5 5 5	5 5 5 5 5	5 5 5 5 5	5 5 5 5 5	5 5 5 5 5	5 5 5 5 5	5 5 5 5 5
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl	Excl		Excl					Excl	Excl		Excl				Excl	5	Excl	5	5	5	5	5	5	5	5	5	5

		Excl Excl			Excl	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl 5	5	5	5	5	5	5	5 5	5 5	5	5	5	5
01.01			Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl					Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
DUTY	ad valorem, in% non	5	5	5	5	5 5	5	5	5 5	5	5		5	5 5	5		5 5	5 5		5 5				5 5	5
0 0	0	0 0 0	0	0 0 0 0				0 0 0 0 0			0	0 0	0	0	0
0 0	0	0 0 0	0		0 0	0

Page 120 in PDF

01.01		27			5	15	27	Excl		Excl	0	0	0		Excl
01.01	2021		15 15	27	5	15	27	Excl	Excl Excl			0	0 0	0	Excl
01.01	2020	27 27	15 27 27	5		15	27	Excl	Excl	Excl Excl	0 0	0	0 0		Excl
01.01	2019	27	15 27		5	15	27	Excl	Excl	Excl	0	0	0	0	Excl
01.01 01.01	2017 2018	27	15 15 27		5	15	27	Excl	Excl		15	15	5	5	Excl
01.01	2016	27	27		5	15	27	Excl		Excl	15	15	5	5	Excl
01.01		27	27		5		27	Excl	Excl Excl	Excl	15	15	5 5		Excl
01.01	2014 2015	27	15 15	27 5	15	15	27	Excl	Excl	Excl Excl	15	15	5 5		Excl
01.01	2013	27	15 27		5	15	27	Excl	Excl	Excl	15	15	5 5	5	Excl
01.01	2012	27	15	27	5	15	27	Excl	Excl	Excl	15	15	5		Excl
01.01	2011	27	15	27	5	15	27	Excl	Excl	Excl	15	15	5	5 5	Excl
01.01	2010	27	15	27	5	15	27	Excl	Excl	Excl	15	15	5		Excl
01.01	2009	27	15 27		5	15	27	Excl	Excl	Excl	15	15	5 5		Excl
01.01	2008	27	15	27	5		27	Excl	Excl	Excl	15	15	5		Excl

01.01		27			5	15	27	Excl		Excl	0	0	0		Excl
DUTY	non ad valorem					15		27% 54c kg the					5		27% 54c per kg whichever is the greater
DUTY	ad valorem, in%	27	15 27	5		15	27	or per whichever is	5	27	15	15	5	5	or
01.01	2023	Excl	Excl 0	0	Excl	0	Excl	Excl	0	0	0	Excl 0		0	Excl	0	0		0	Excl	Excl Excl	0
01.01	2022	Excl	Excl 5	5	Excl 5		Excl	Excl	5	5	5	Excl	5	5 Excl		5	5	5	Excl		Excl	Excl	27 27
01.01	2021	Excl	Excl 5 5	5 5	Excl	5 5	Excl	Excl	5	5 5	5	Excl	5	5 Excl		5	5		5	Excl	Excl Excl Excl
01.01	2020	Excl	Excl Excl		Excl		Excl	Excl	5		5	Excl 5	5	Excl	5	5 5	5	Excl				Excl	27
01.01	2019	Excl	5	5	Excl	5	Excl	Excl	5	5	5	Excl 5		5	Excl	5	5	Excl			Excl	Excl	27
01.01	2018

Page 121 in PDF

Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl	5	5 Excl	5		5 5 Excl	5 5 Excl	5 5 Excl	5 5 Excl	Excl Excl	5 5 Excl	27	5 5 Excl
01.01	2017	Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl 5		5 Excl	5	5	5 Excl	Excl	5 Excl	5 Excl	Excl	5 Excl	27	5 Excl
01.01	2016	Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl	5	5 Excl	5	5	5 Excl	27	27	27	27	27	27	27
01.01	2015	Excl	Excl 5 5	5	Excl	5	Excl	Excl	5	5	5	Excl 5	5	Excl	5	5	5	Excl	5	5	Excl Excl	5	27	5
01.01	2014	Excl	Excl	5	Excl	5	Excl	Excl	5	5	5	Excl 5		5	Excl	5	5	Excl	5		Excl Excl	27	27
01.01	2013	Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl 5		5	Excl	5		5	5	Excl	Excl	Excl	27
01.01	2012	Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl 5		5 Excl	5	5			5	Excl	Excl	Excl	27
01.01	2011	Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl 5		5 Excl	5	5		Excl	5 Excl	5 Excl	Excl	5 Excl	27	5 Excl

Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl	5	5 Excl	5		5 5 Excl	5 5 Excl	5 5 Excl	5 5 Excl	Excl Excl	5 5 Excl	27	5 5 Excl
01.01	2017	Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl 5		5 Excl	5	5	5 Excl	Excl	5 Excl	5 Excl	Excl	5 Excl	27	5 Excl
01.01	2010	Excl	Excl 5	5	Excl	5	Excl	Excl	5	5	5	Excl	5	5 Excl	Excl	27	27	27	27	27	27	27	27	27
01.01			5								5		5		5		5			Excl	Excl	27	27
01.01	2008	Excl	5	5	Excl	5	Excl		5		5	Excl 5		5	5		27	27	27	27	27	27	27	27
DUTY	ad valorem, in% non ad valorem	5	5 5	5	5	5	5	5		5	5 5	5 5		5	5		5		5 5	5	27	27	27
01.01	2023	Excl	27	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	0	0	0	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2022	Excl											Excl
01.01	2021	Excl

Page 122 in PDF

27	Excl	Excl	Excl	Excl	Excl	0	0	0		Excl	Excl	Excl	Excl
01.01	2020	Excl	27	Excl	Excl	Excl	Excl	Excl	0	0	0	Excl	Excl	Excl	Excl	Excl
01.01	2019	Excl	27	Excl	Excl	Excl	Excl	Excl	0	0	0	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	27	Excl	Excl	Excl	Excl	Excl	0	0	0	Excl	Excl	Excl	Excl	Excl
01.01	2017	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
01.01	2013	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
01.01	2012	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
01.01	2010	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl

27	Excl	Excl	Excl	Excl	Excl	0	0	0		Excl	Excl	Excl	Excl
01.01	2020	Excl	27	Excl	Excl	Excl	Excl	Excl	0	0	0	Excl	Excl	Excl	Excl	Excl
01.01	2009	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl	27	Excl	Excl	Excl	Excl	Excl	5	5	5	Excl	Excl	Excl	Excl	Excl
DUTY	non ad valorem												27% or 54c per kg whichever is the greater	27% or 54c per kg whichever is the greater
DUTY	valorem, in%	27	27	27	27	27	5	5	5	5	5	15			27	15
DUTY		3921.12.90	3921.13.10	3921.13.90	3921.14	3921.19	3921.90.10	3921.90.90	3922 3922.10	3922.20	3922.90	3923.10	3923.21	3923.29	3923.30	3923.40

Page 126 in PDF

	27
non ad valorem									27
DUTY ad valo- rem, in %	5 5 5 5 5	4009.32.10 5 4009.32.90 5 4009.41.10 5 4009.41.90 5		4009.42.10 5 4009.42.90 5		5	5 5 5 5 5 5		4011.20.10 4011.20.90	27 27	27 27	27 27	27 27	27	27 27	27 27
27	27	27	27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater
27	27 27	27	27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater
27		27	27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater
27	27	27	27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater
27	27 27		27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater
27	27 27		27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater	%or $16 tyre which- ever is the greater
27	27	27	27	27	27	27	27	27	%or $16 tyre is the	%or tyre is 27 per
27	27							27	27 per which- ever greater	27 $16 per which- ever the greater
27	27 27 27		27	27	27	27	27		27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater
27	27	27	27	27	27	27 27	27 27	27	27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater

	27
non ad valorem									27
27 27	27 27	27 27	27 27	27 27	27 27	27	27	27 27	27 %or $16 per tyre which- ever is the greater	per is 27 %or $16 per tyre which- ever is the greater
27	27	27	27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater 27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater 27 %or $16 tyre which- ever the greater
27	27	27	27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater
27	27	27	27	27	27	27	27	27	27 %or $16 per tyre which- ever is the greater	27 %or $16 per tyre which- ever is the greater
valorem 27		27							27 %or $16 per tyre whichever is the greater	tyre
rem, in %	27		27	27	27	27	27	27

Page 127 in PDF

01.01 01.01	2022 2023	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl Excl 15		Excl Excl	Excl Excl Excl	Excl	Excl	Excl Excl Excl	27		Excl Excl
01.01						Excl						Excl			Excl
01.01	2020	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl	15 15	Excl	Excl	Excl	Excl		27		Excl
01.01	2019	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl		Excl	Excl	Excl	Excl		Excl	27
01.01	2018	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl	15	Excl	Excl	Excl	Excl		Excl	27	Excl
01.01	2017	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl	15	Excl	Excl	Excl	Excl		Excl	27	Excl
01.01	2016	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl	15	Excl	Excl	Excl	Excl		Excl	27	Excl
01.01	2015	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl	15	Excl	Excl	Excl	Excl		Excl	27	Excl
01.01	2014	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl	15	Excl	Excl	Excl	Excl		Excl	27	Excl

01.01	2013	per 27 %or $16 per tyre which- ever is the greater	27 27	per 27 %or $16 per tyre which- ever is the greater	27 27	Excl Excl	15 15	Excl Excl	Excl	Excl	Excl	Excl Excl	Excl	27 27	Excl
01.01 01.01	2011 2012	27 %or $16 per tyre which- ever is the greater 27 %or $16 tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater 27 %or $16 tyre which- ever is the greater	27	Excl	15	Excl	Excl	Excl	Excl		Excl	27	Excl Excl
01.01	2010	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl	15	Excl	Excl Excl	Excl Excl		Excl	Excl	27	Excl
01.01	2009	27 %or $16 per tyre which- ever is the greater	27	27 %or $16 per tyre which- ever is the greater	27	Excl	15	Excl	Excl	Excl	Excl		Excl	27	Excl

Page 128 in PDF

		Excl	Excl				Excl
01.01	2008		27					Excl	Excl				Excl	27
DUTY	ad valo- rem, in %		27		27	27	15	5		5	27		27	27
01.01	2023 Excl	Excl Excl	Excl	Excl	Excl Excl		Excl		Excl Excl	Excl	Excl	Excl Excl		5 0	5 0 5	0	0 0	0 0 5		0 0	0
01.01	2022			Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl							0	0
01.01	2021	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5 5		0	0		5 0	5 0
01.01	2020	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		5 5	5	0	0 5		0	0
01.01	2019	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl Excl		5	5	5	0	0	5
01.01	2018 Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	0	0	5	0	0
01.01	2017	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	5	5	5	5	5
01.01	2016	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5 5	5		5	5	5	5	5

		Excl	Excl				Excl
01.01	2008		27					Excl	Excl				Excl	27
01.01	2015 Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	5	5	5	5	5
01.01			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	5	5	5
01.01	2013 2014	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	5	5	5	5	5
01.01	2012	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	5	5	5	5	5
01.01	2011 Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	5 5 5	5 5	5	5 5	5 5	5	5 5	5
01.01	2010		Excl	Excl	Excl	Excl	Excl				Excl		Excl	5	5 5	5 5	5	5	5 5	5	5	5 5
01.01	2009			Excl				Excl	Excl	Excl		Excl	Excl
01.01	2008					Excl	Excl		Excl		Excl			5			5		5

Page 132 in PDF

15	15	15	27	27	27	5	27	5	5	5 5 5
non ad valorem		15	15				27	27				5
DUTY ad valo- rem, in %	4202.92 15 4203	4202.92.10 4202.92.20 15 4202.92.90 4202.99	15 4202.99.10 15	4202.99.20 15	4202.99.90 15	4203.10 27 4203.21 27	4203.29 27	4203.30 27 4203.40 27 4205	4205.00 4205.00.10 5 4205.00.90 27	4206	4206.00 5 43	4301 4301.10 5 4301.30 5	4301.60 5 4301.80 5 4301.90 5
0 0 0 0		0 0 0 0				5 0		01.01 01.01
0						5
0 0						5 5 5 5 5
0						5		01.01
0 0						5		01.01
0 0					01.01				01.01
0 0						5
5 5		5		01.01		5 5
5
5 5
5 5
5 5		5
5

Page 135 in PDF

			5 5											5									5 5
5 0 5 0	5 0 5 0 5 0 0	5 0 5 0 Excl	5 0 0 0	5 Excl Excl		5 Excl	Excl	5	5 0		Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
5 5	5 5 5	5		5	5	5	Excl	5	5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
5 5 5 5	5	5	5	5 5	5	5	Excl	5	5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
5 5	5			5	5	5 5	Excl	5	5	Excl		Excl		Excl	Excl	Excl	Excl
5 5	5	5 5 5	5 5	5			Excl	5	5 5	Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl
5 5 5	5	5	5	5		5 5	5 5	5	5 5 5			Excl		Excl	Excl	Excl	Excl
5 5 5		5 5	5	5	5		Excl	5	5	Excl	Excl	Excl	Excl				Excl
5		5 5		5	5	5	Excl		5 5	Excl		Excl Excl	Excl	Excl	Excl	Excl
5		5	5	5 5	5	5	Excl		5 5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
5	5 5 5	5 5 5 5 5	5 5 5	5 5	5	5 5	Excl	5 5	5 5 5	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl

			5 5											5									5 5
5 5	5 5 5	5	5	5 5	5 Excl	5		Excl 5	5 5	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
5	5 5	5 5	5		5	5	5	Excl	5 5 5		Excl	Excl		Excl	Excl	Excl	Excl
5		5	5	5	5	5	5	5	5	Excl			Excl Excl
5			5				Excl		5	Excl	Excl	Excl	Excl		Excl	Excl	Excl
01.01	2023	Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl Excl	0	Excl	Excl	Excl		Excl Excl
01.01	2022	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl	Excl	Excl		Excl	Excl
01.01	2021

Page 136 in PDF

Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl	Excl		Excl	Excl	Excl
01.01	2020	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl		Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0 Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl Excl	0 Excl	Excl	Excl	Excl		Excl
01.01	2017	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0 Excl		Excl	Excl			Excl	Excl
01.01	2016	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl	Excl	Excl	Excl		Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0		Excl	Excl Excl	Excl		Excl	Excl	Excl

Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl	Excl		Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl	Excl	Excl Excl	Excl
01.01	2010	Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0 Excl Excl	Excl	0 Excl Excl	Excl	0 Excl Excl	Excl	0 Excl Excl	0 Excl Excl	0 Excl Excl
01.01	2009	Excl		Excl			Excl						Excl		0	Excl		Excl	Excl			Excl	Excl
01.01	2008	Excl	Excl	Excl	Excl		Excl				Excl		Excl	Excl			Excl		Excl			Excl	Excl
DUTY	non ad valorem		Excl					Excl	Excl	Excl		Excl		Excl	0		Excl	Excl

Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	0	Excl	Excl		Excl	Excl	Excl
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl Excl			Excl	Excl
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl
01.01	2021	Excl

Page 137 in PDF

Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl Excl		Excl		Excl		Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl		Excl		Excl	Excl	Excl	Excl
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl		Excl	Excl	Excl		Excl	Excl
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl
01.01								Excl		Excl		Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl			Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl Excl
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl			Excl	Excl	Excl	Excl Excl	Excl	Excl

Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl Excl		Excl		Excl		Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl		Excl		Excl	Excl	Excl	Excl
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl		Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl		Excl	Excl Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl Excl Excl	Excl		Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
01.01	2009				Excl		Excl		Excl	Excl		Excl				Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl		Excl Excl		Excl		Excl		Excl	Excl
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl		Excl	Excl		Excl		Excl	Excl	Excl	Excl
DUTY	ad valo- rem, in % non ad valorem	5	5	5	27	27	27	5	27	5	5	27	5 15	5 27		27	27	27	27	27	27	27	27
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	0 0	0 0	0 0 0	0	0		0

Page 138 in PDF

01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0					0	0	0
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	0 0		0 0			0	0
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	0	0	0 0	0		0	0
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0	0	0		0
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0 0		0	0	0	0
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	5	5	5
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	5	5		5	5
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl	Excl	5 5		5	5 5		5
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5	5	5		5	5

01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0					0	0	0
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl	Excl	5	5	5	5	5
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5 5		5	5	5	5	5	5
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl	Excl	5	5	5	5	5	5	5	5
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	5	5	5		5	5
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl	Excl	5	5	5		5	5		5
01.01	2008	Excl	Excl	Excl			Excl		Excl		Excl Excl		5			5
DUTY	ad valo- rem, in % non ad valorem	27	27	27	5	27	27	15	15		15 5	27	5	5	5	5	5			5
2023	27 0	27 0	27 0	27 0	27 0		27 0	27 0	27 0 0	27 0	27 27	0	5 0 5	0 0 5	5 0	0	0 5 5	5 0	5 0

01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	0					0	0	0
2022	27	27	27	27	27	27	27		27 27		27	27	5 5	5	5	5	5	5	5
2021	27	27	27				27		27 27	27	27		5	5 5	5	5 5		5	5
2020		27		27	27	27	27		27		27

Page 143 in PDF

15	5	15	5	15	5	Excl	Excl	15 15	15	15	Excl		Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl
2014	15	5	15	5	15	5	Excl	Excl	15 15	15	15	Excl		Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl
2013	15	5	15	5	15	5	Excl	Excl	15 15	15	15		Excl	Excl	Excl	Excl	Excl		Excl	Excl
2012	15	5	15	5	15	5	Excl	Excl	15 15	15	15	Excl		Excl	Excl	Excl	Excl		Excl	Excl
2011	15	5	15	5	15	5	Excl	Excl	15 15	15	15	Excl Excl	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl	Excl Excl	Excl Excl	Excl Excl
2010	15	5	15	5		5		Excl	15 15	15	15	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2009					15	5	Excl		15			15 Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2008												Excl		Excl	Excl		Excl
ad valo- rem, in % non ad valorem 15		5	15	5	15	5	5 Excl	15	15 15 15	15	15	15 15 5	5	Excl			27	27	27	27

15	5	15	5	15	5	Excl	Excl	15 15	15	15	Excl		Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl
2014	15	5	15	5	15	5	Excl	Excl	15 15	15	15	Excl		Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl
01.01	2023	Excl	Excl	Excl	0	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl Excl		Excl	Excl 0
01.01	2022	Excl	Excl	Excl	27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl 0		Excl	Excl	Excl Excl		Excl	Excl	5	5
01.01	2021	Excl	Excl	Excl 27		Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl Excl	Excl		Excl	Excl	5	5
01.01	2020	Excl	Excl Excl		27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl Excl	5	5
01.01	2019	Excl	Excl	Excl	27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl	Excl	Excl	Excl
01.01	2018	Excl	Excl Excl		27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	0	Excl	Excl Excl	Excl		Excl	Excl		5
01.01	2017	Excl	Excl Excl		27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl 15		Excl	Excl Excl	Excl		Excl	Excl	5	5

15	5	15	5	15	5	Excl	Excl	15 15	15	15	Excl		Excl	Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl
2014	15	5	15	5	15	5	Excl	Excl	15 15	15	15	Excl		Excl	Excl Excl	Excl	Excl		Excl	Excl	Excl
01.01	2016	Excl	Excl Excl	27	Excl		Excl Excl	Excl	Excl	Excl	Excl	Excl	15 15	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl	5	5
01.01	2015	Excl	Excl Excl Excl	27	Excl

Page 144 in PDF

	Excl Excl Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	15	Excl Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	5	5
01.01	2014	Excl	Excl	Excl 27	Excl		Excl		Excl	Excl	Excl Excl	Excl	15	Excl				Excl	Excl	5	5
01.01	2013	Excl	Excl		27	Excl	Excl	Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	5	5
01.01	2012	Excl	Excl Excl		27 27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	15	Excl Excl	Excl		Excl	Excl	Excl	5	5
01.01	2011	Excl	Excl Excl	Excl	27	Excl	Excl Excl Excl	Excl	Excl	Excl	Excl	Excl Excl	15	Excl	Excl Excl	Excl		Excl
01.01	2010	Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl		15	Excl Excl	Excl		Excl	Excl		5	5
01.01	2009	Excl	Excl	Excl	27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	15	Excl	Excl	Excl	Excl	Excl	Excl		5
01.01	2008	Excl	Excl Excl	27	Excl						Excl	Excl		Excl	Excl	Excl	Excl	Excl		5	5
DUTY	% non ad valorem	27	27	27	27	27	27 Excl 27 Excl	15 Excl	15 Excl	27	27 Excl	27	15 15	27	27	27	27	27 Excl	27		5

	Excl Excl Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	15	Excl Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	5	5
01.01	2014	Excl	Excl	Excl 27	Excl		Excl		Excl	Excl	Excl Excl	Excl	15	Excl				Excl	Excl	5	5
01.01	2023	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0 0 0	0 0 0	0 0
01.01	2022	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl			0
01.01	2021	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 0	0
01.01	2020	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 0	0
01.01	2019	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 0	0
01.01	2018	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 0	0
01.01	2017	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 5	5
01.01	2016	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 5	5
01.01	2015	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 5	5
01.01	2014	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 5	5

	Excl Excl Excl Excl	Excl Excl	Excl	Excl	Excl	Excl	15	Excl Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	5	5
01.01	2014	Excl	Excl	Excl 27	Excl		Excl		Excl	Excl	Excl Excl	Excl	15	Excl				Excl	Excl	5	5
01.01	2013	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 5	5
01.01	2012	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 5	5
01.01	2011	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl Excl		0 0	0 5	5
01.01	2010	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 5	5
01.01	2009	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl Excl	Excl	Excl	0 0	0 5	5

Page 161 in PDF

	0
01.01	2019	0		27 %or $2 per kg which- ever is greater 27	$2 per kg which- ever is greater 27 %or $2 per kg which- ever is greater	15 15	27 %or $2 per kg which- ever is greater	0
01.01	2018	15 0	15 27 %or $2 27 $2	%or per kg which- ever is greater	%or $2 27 %or $2 kg per kg which- is ever is greater 27 %or $2 per kg which- is ever	%or $2 kg is greater	27 %or $2 27 %or $2 per kg per kg which- which- ever is ever is greater greater	5
01.01	2017	15	15 %or $2	per kg which- ever is greater 27 kg	per which- ever greater 27 per which- ever greater	15	%or $2 kg which- is greater	5
01.01	2016	15	27 per kg which- ever is	greater 27 %or $2 per	which- is ever is greater 27 %or $2 per kg which- ever is greater	15	27 kg per is ever	5
01.01	2015	15	15	27 %or $2 per kg which- ever is greater 27 %or $2 per kg which-	ever greater 27 %or $2 per kg which- ever is greater	15	27 %or $2 per which- ever greater
01.01	2014	15	15	27 %or $2 per kg which- ever is greater	27 %or $2 per kg which- ever is greater 27 %or $2 per kg	which- ever is greater 15	27 %or $2 per kg which- ever is greater	5
01.01	2013	15		27 %or $2 per kg which- ever is greater 27 %or $2 per kg which-	ever is greater 27 %or $2 per kg which- ever is greater	15	27 %or $2 per kg which- ever is greater	5
01.01	2012	15	15 27 %or $2	per kg which- ever is greater 27 %or $2 per kg which-	ever is greater 27 %or $2 per kg which- ever is greater	15	27 %or $2 per kg which- ever is greater	5
01.01	2011	15	15 27 %or	$2 per kg which- ever is greater %or 27 %or $2 kg per kg which- which-	ever is greater 27 %or $2 per kg which- ever is greater	15	27 %or $2 per kg which- ever is greater	5
01.01	2010	15 15	15	27 %or $2 per kg which- ever is greater 27 $2 per	ever is greater 27 %or $2 per kg which- ever is greater	15	27 %or $2 per kg which- ever is greater	5
01.01	2009	15	15	27 %or $2 per kg which- ever is greater 27 %or $2 per kg which-	ever is greater 27 %or $2 per kg which- ever is greater	15	27 %or $2 per kg which- ever is greater	5

	0
01.01	2019	0		27 %or $2 per kg which- ever is greater 27	$2 per kg which- ever is greater 27 %or $2 per kg which- ever is greater	15 15	27 %or $2 per kg which- ever is greater	0
01.01	2008	15	27 %or $2 per kg which-	ever is greater 27 %or $2 per kg which-	ever is greater 27 %or $2 per kg which- ever is greater	15	27 %or $2 per kg which- ever is greater	5
DUTY	valorem, in% non ad valorem	15	15 27 %or $2 per kg which- ever is	greater 27 %or $2 per kg which- ever is greater	27 %or $2 per kg which- ever is greater	15	27 %or $2 per kg which- ever is greater	5
0	0	0	0	0	0	0	0	0	0	0	0	0	0	0		0	0 0	0
0	0	0	0	0	0 0		0	0	0	0	0	0	0	0	0		0 0	0
0	0	0	0 0	0	0	0	0	0	0	0	0	0	0			0
0	0							0	0	0	0	0	0	0		0	0 0	0
0	0	0	0	0	0	0

Page 168 in PDF

27	27	27	Excl 27	27	27 Excl		27	27 27	27	27	27	27	27	27	27
2010		27	27	27	27	27	27		27		27	27	27	Excl	27	27 Excl	27	27	27		27			27	27	27
01.01 2009	27	27								Excl											27
01.01	27		27	27	27	27		27	27	Excl	27	27	27	Excl	27	27 Excl	27	27	27 27	27	27	27	27	27	27	27
2008	27	27	27		27		27	27		Excl	27	27	27	Excl	27	27	27	27	27	27	27	27	27	27	27	27
01.01 non ad								27							27	27		Excl	27	27
DUTY valorem,	in% valorem 27	27	27	27 27	27	27		27	27	27	27	27	27	27 27	27	27 27		27	27	27	27		27 27	27	27 27	27 27
01.01	2023 0		Excl 0	27 0	27 0 0	Excl	0	Excl	0	Excl	0	Excl	0 Excl	Excl Excl 0	0	0 Excl	0	0					Excl	Excl
01.01	2022 27	Excl	27		27	Excl	27	Excl	27 Excl		27	Excl	27 Excl	Excl 27		Excl	27 27	Excl			27	27

27	27	27	Excl 27	27	27 Excl		27	27 27	27	27	27	27	27	27	27
2010		27	27	27	27	27	27		27		27	27	27	Excl	27	27 Excl	27	27	27		27			27	27	27
01.01 2021	27	Excl	27	27	27 27	Excl	27	Excl	27 Excl		27	Excl	27 Excl	Excl Excl	27	27			27	Excl 27	27	Excl	Excl	Excl
01.01	2020	27	Excl 27	27	27 27	Excl	27	Excl	27	Excl	27	Excl 27	Excl	Excl 27	27	Excl	27	Excl			27	27	Excl	Excl
01.01	2019 27	Excl	27	27	27 27	Excl	27	Excl	27 Excl		27	Excl	27 Excl	Excl Excl	27	27 Excl	27 27				27	27 27	Excl	Excl
2018	27		Excl 27	27	27 27	Excl	27	Excl	27 Excl		27	Excl	27 Excl	Excl Excl 27	27	27 Excl
01.01 01.01	2017	27	Excl 27	27	27 27	Excl	27	Excl	27 Excl		27	Excl	27 Excl	Excl 27 Excl 27	27	Excl 27	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	27	Excl 27	27	27 27	Excl	27	Excl	27	Excl	27	Excl	27 Excl	Excl 27	27	Excl Excl	27	27			27	Excl	Excl	Excl

27	27	27	Excl 27	27	27 Excl		27	27 27	27	27	27	27	27	27	27
2010		27	27	27	27	27	27		27		27	27	27	Excl	27	27 Excl	27	27	27		27			27	27	27
01.01		27	Excl 27	27	27 27	Excl	27	Excl	27	Excl	27	Excl	27 Excl	27 Excl 27	Excl	Excl 27	27 27	27 27	27 27	27 27	27 27	27 27	27 27	Excl	27 27	27 27
01.01	2015	27	Excl 27		27 27		27		27	Excl	27	27	Excl	Excl 27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013 27		Excl 27	27 27	27 27	Excl	27	Excl	27	Excl	27 27	Excl 27	27 Excl	Excl 27 Excl 27	Excl	27	27 27							Excl
01.01	2012 27	27	Excl Excl 27	27	27 27	Excl	27	Excl	27 27			Excl	27 Excl	Excl 27 27 Excl 27	27	27 Excl	27	27		2

Page 169 in PDF

7		27		Excl
01.01	2011		27	27 27	27		27	Excl	Excl	Excl 27		27	Excl	Excl 27		Excl		27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010	27	Excl		27	Excl			27			Excl				27
01.01	2009	27	Excl		27		27		27		27			27	27	Excl	27
01.01			27 27	27	27					Excl	27	Excl		Excl Excl 27			27
non ad	valorem				27	Excl	27	Excl	27	27	Excl	27		27	27	Excl	27	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2023	0	0	0	27 0	0	0	0	0	0	0	0	0	0	0	0 0	Excl	Excl	0	Excl			Excl			Excl	Excl	Excl	0	Excl	Excl
2022	27	27		27	27	27	27	27		27 27	27	27	27	27	27	Excl	27	Excl	Excl	27	Excl Excl		27	27	27	27	27	27	27	27
2021	27	27	27		27 27	27	27	27	27	27	27	27	27	27	27	27 Excl	Excl	Excl	Excl			Excl		27	27	27	27	27	27	27

7		27		Excl
01.01	2011		27	27 27	27		27	Excl	Excl	Excl 27		27	Excl	Excl 27		Excl		27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2020	27	27	27		27 27	27	27	27	27	27	27	27		27 27	27 27	27 27 Excl			Excl	Excl	Excl	Excl				27		27
2019	27	27	27		27 27	27	27	27	27	27	27	27		27	27	Excl	Excl			Excl	27	Excl Excl	27
2017 2018	27	27	27	27	27	27	27	27	27 27		27	27	27	27 27	27	Excl Excl		Excl Excl	27	27	27	27	27	27	27	27	27	27	27	27
2016	27	27	27	27	27	27	27	27	27	27	27	27	27	27	27 27	Excl Excl	Excl	Excl Excl			Excl					27		27
2015	27	27	27	27		27	27							27	27	Excl	Excl	Excl Excl	27	27	27	27	27	27	27	27	27	27	27	27
2013	27	27	27	27	27	27	27	27	27	27	27	27	27	27 27	27	Excl Excl		Excl Excl	27	27	27	27	27	27	27	27	27	27	27	27
2012	27	27	27	27	27	27	27	27	27	27	27	27	27	27	27 27	Excl	Excl	27		Excl		Excl	Excl	27	27	27	27	27	27	27

Page 170 in PDF

2011	27	27	27	27	27	27	27	27	27	27	27	27	27	27 27	27	Excl		Excl	27	Excl	Excl		Excl	27	27	27	27	27	27	27
	27	27	27		27	27	27	27		27	27	27	27	27	27		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2010				27						27					27		Excl		27	Excl			Excl	27	27	27	27	27	27	27
2009	27	27	27 27	27 27	27	27	27	27	27	27	27	27	27	27	27	Excl				Excl	27	Excl			Excl		Excl	27
ad 2008	27	27					27			27	27			27	27 27	27 Excl		Excl		27	27	27	27	27	27	27	27	27	27	27
non valorem					27	27		27	27			27	27			Excl	Excl
valorem, in%	27	27	27	27	27	27	27	27	27	27	27	27	27	27	27 27	27		27 27	27		27 Excl	27						27
01.01	2023	Excl	0		0	0	0	0	0	0	0	0	Excl	0	Excl 0	0		0			Excl	0		0	Excl

2011	27	27	27	27	27	27	27	27	27	27	27	27	27	27 27	27	Excl		Excl	27	Excl	Excl		Excl	27	27	27	27	27	27	27
	27	27	27		27	27	27	27		27	27	27	27	27	27		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2022	Excl	27	27	27		27	27	27	27	27	27	Excl	27	Excl Excl 27 27	27 27 27		27		Excl	Excl	27	27	27 27	Excl Excl
01.01	2021	Excl	27	27	27		27	27	27	27	27	27	Excl	27	27		27	27	Excl			27	27	Excl	Excl
01.01	2020	Excl	27	27	27		27	27	27	27	27	27	Excl	27	Excl 27					27	Excl	27	27	Excl	Excl
01.01	2019	Excl	27 27	27	27		27	27 27	27 27	27 27	27	27	Excl	27	Excl 27	27	27			27	Excl	27	27	Excl	Excl
01.01	2018	Excl Excl	27	27	27 27	27	27 27	27	27	27	27 27	27 27	Excl	27 27	Excl Excl 27	27			27	27	Excl	27		Excl	Excl
01.01 01.01	2016 2017	Excl	27	27	27		27	27	27	27	27	27	Excl Excl	27	Excl 27			27	27	Excl	27		27	Excl	Excl

2011	27	27	27	27	27	27	27	27	27	27	27	27	27	27 27	27	Excl		Excl	27	Excl	Excl		Excl	27	27	27	27	27	27	27
	27	27	27		27	27	27	27		27	27	27	27	27	27		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	Excl	27	27	27		27	27	27	27	27	27	Excl	27	Excl 27	27				27	Excl	27	27	Excl	Excl
01.01	2014	Excl	27	27	27		27	27	27	27	27	27	Excl	27	Excl 27	27			27	Excl		27	27	Excl	Excl
01.01	2013	Excl	27	27	27		27	27	27	27	27	27	Excl	27	Excl 27	27		27		Excl		27	27	Excl	Excl
01.01	2012	Excl	27	27	27		27	27	27	27	27	27	Excl	27	Excl 27	27 27 27	Excl 27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2011	Excl	27	27	27		27	27	27	27	27	27	Excl	27	Excl 27	27	27 Excl	27		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010	Excl	27	27	27		27	27	27	27	27	27	Excl	27	Excl 27	27	Excl 27		Excl	Excl	Excl	Excl	Excl	Excl

Page 171 in PDF

Excl
01.01	2009	Excl	27	27	27		27	27			27			27	Excl 27	27 27	27
01.01	2008				27		27	27		27	27	27	Excl	27	27	Excl	27	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	ad valorem, in% valorem	27	27	27	27		27	27	27	27	27	27	27	27	27 27	27 27		27			27	27		27	27
01.01	2023	Excl	0	Excl	Excl	Excl	Excl	Excl	Excl	0	0 0	Excl	Excl	0	0	0	0	Excl	Excl
01.01	2022	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27	Excl	Excl
01.01	2021	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27	Excl	Excl
01.01	2020	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27	Excl	Excl
01.01	2019	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27	Excl	Excl
01.01	2018	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27	27 Excl	Excl	27	27	27	27	Excl	Excl
01.01	2017	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27	Excl	Excl

Excl
01.01	2009	Excl	27	27	27		27	27			27			27	Excl 27	27 27	27
01.01	2016	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27	Excl	Excl
01.01	2015	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27	Excl Excl	Excl Excl
01.01	2014	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27		Excl
01.01	2013	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27	27 Excl	Excl	27	27	27	27	Excl
01.01	2012	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	27	Excl	Excl
01.01	2011	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	27	27 27	Excl	Excl	27	27	27	2

Page 173 in PDF

Excl	Excl
	ad valorem 2008												27	27	27
DUTY	ad valorem, in% non	5	27	27	27	27	27	27		27	27	27	27	27	27	27 27	27 27	27	27	27 27			27	27	27	27
01.01	2023	0	Excl	27 0	27 0	27 0	Excl	0	Excl	Excl	Excl	0	0	0	Excl	0	0	0	Excl	0	0 0		0	Excl				Excl	Excl	Excl	Excl
01.01	2022	27	Excl	27			Excl	27	Excl	Excl	Excl	27	27	27	Excl	27		27 27	Excl	27	27	27	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2021	27	Excl		27	27	Excl	27	Excl	Excl	Excl	27	27	27 Excl		27		27 27	Excl	27	27	27 Excl		27		Excl	Excl	Excl	Excl	Excl	Excl
01.01 2020		27	Excl	27	27	27	Excl	27	Excl	Excl	Excl	27	27	27	Excl	27	27 Excl		27	27	27		27	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl
01.01 2018 2019		27	Excl	27 27	27	27	Excl	27	Excl	Excl	Excl	27	27	27	Excl	27		27 Excl	27 Excl	27		27 27	27		27	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl
	ad valorem 2008												27	27	27
01.01		27	Excl		27	27	Excl	27	Excl	Excl	Excl	27	27	27	Excl	27	27 Excl	27	27	Excl	27	27				Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017 27		Excl	27	27	27	Excl Excl	27	Excl	Excl	Excl	27	27	27	Excl	27	27 Excl		27	27	27	27 Excl		27		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	27	Excl	27 27		27		27	Excl	Excl	Excl	27	27	27	Excl	27	27	27		Excl	27	27	27	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	27	Excl 27	27		27	Excl	27	Excl	Excl	Excl	27	27	27	Excl	27		27 27	27	Excl	27	27		Excl	27	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2014	27	Excl	27	27	27	Excl	27	Excl	Excl	Excl	27	27	27	Excl 27		27	27	Excl	27		27 27	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	27	Excl Excl	Excl Excl
01.01	2013	27	Excl	27 27		27	Excl	27	Excl	Excl	Excl	27	27	27	Excl 27		27 Excl	27 27	27		Excl	27		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl
	ad valorem 2008												27	27	27
2012		27	Excl	27	27	27	Excl	27	Excl	Excl	Excl	27	27	27	Excl	27 27		27 Excl	27	27	27 Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Page 174 in PDF

01.01 01.01	2011 27		Excl	27 27	27	27	Excl	27	Excl	Excl	Excl	27	27	27 Excl	27	27	Excl Excl	27 27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01 2010		27			27	27	Excl	27		Excl	Excl		27	27	Excl	27	27 Excl	27	27			27		Excl					27		Excl
01.01 2009		27	Excl	27 27	27	27	Excl	27	Excl	Excl	Excl	27	27	27	Excl	27	27 Excl	27 27 27		27	27 Excl	27 Excl	27 Excl	27 Excl	27 Excl	27 Excl	27 Excl	27 Excl	27 Excl	27 Excl	27 Excl
01.01		27	Excl		27	27	Excl	27	Excl		Excl	27	27	27	Excl	27	Excl	27	27	27	27	27	27	27	27	27	27	27	27	27	27
ad 2008										Excl					27	27			27	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY valorem, in% non	valorem	27	27	27			27								27	27	27	27	27		27	27		27			27			27	27

01.01 01.01	2011 27		Excl	27 27	27	27	Excl	27	Excl	Excl	Excl	27	27	27 Excl	27	27	Excl Excl	27 27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
ad	6203.23		6203.29	6203.31	6203.32 27	6203.33 27	6203.39	6203.41 27	6203.42 27	6203.43 27	6203.49 27	6204 6204.11 27	6204.12 27	6204.13	27	6204.21	6204.29	6204.23	27	6204.19	6204.22 6204.31	6204.32	6204.39			6204.33	6204.33	6204.33	6204.41	6204.33	6204.42
2023	0	0 Excl	0	Excl		Excl	Excl	0	0	0	Excl	Excl	Excl	Excl	0	0	Excl	0	Excl		Excl		Excl
2022	27	27 Excl	27	Excl Excl	Excl		Excl	27	27	27	Excl	Excl	Excl	Excl			27	27	Excl Excl	27			Excl Excl	Excl Excl
2021	27	27 Excl	27		Excl		Excl	27	27	27	Excl	Excl	Excl	Excl	27		27 Excl		27	Excl			Excl
2020 27		27 Excl	27		Excl	Excl	Excl	27	27	27	Excl	Excl	Excl	Excl	27	27		27	Excl Excl					Excl
2019	27	27 Excl		27	Excl Excl	Excl		27	27	27	Excl	Excl	Excl	27	Excl	27		Excl		27		Excl	Excl	Excl
2018	27	27 Excl	27		Excl	Excl Excl		27	27	27	Excl	Excl

Page 175 in PDF

Excl	Excl	27		27 Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2017 27		27 Excl	27	Excl		Excl	Excl	27	27	27	Excl	Excl	Excl	Excl	27	27	27 Excl	Excl	Excl					Excl
2016	27	27 Excl	27	Excl	Excl	Excl		27	27	27	Excl	Excl	Excl	Excl	27	Excl	27 27		Excl Excl					Excl
2015	27	27 Excl	27	Excl	Excl	Excl		27	27	27	Excl	Excl	Excl	Excl	27	27 Excl	27 Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl
2014	27	27 Excl	27		Excl	Excl	Excl	27	27	27	Excl	Excl	Excl	Excl	27	27	27	27	27	27	27	27	27	27	27
2013	27	Excl	27	Excl	Excl							Excl	Excl	Excl			Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2012	27	27 Excl	27	Excl	Excl	Excl		27	27	27	Excl	Excl	Excl Excl		27 27		27 27 27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl
2011	27	27 Excl	27	Excl	Excl		Excl	27	27	27	Excl	Excl	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2010	27	27 Excl	27	Excl	Excl			27	27	27	Excl	Excl		Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl

Excl	Excl	27		27 Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl
2017 27		27 Excl	27	Excl		Excl	Excl	27	27	27	Excl	Excl	Excl	Excl	27	27	27 Excl	Excl	Excl					Excl
2009	27	27		Excl	Excl			27		27	Excl	Excl	Excl			27	Excl	27	Excl	Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
2008		27 Excl		Excl			Excl				Excl		Excl	Excl	27	27	27	27	Excl	27	27	27	27	27	27
valorem, non ad valorem					Excl	Excl									27		Excl			Excl
ad in%	6204.43 27	6204.44 27 6204.49 27	6204.51 27	27	6204.52 27	6204.53 27	6204.59	6204.61 27	6204.62 27	6204.63 27

Page 177 in PDF

Excl	Excl
01.01	2013	27			Excl	27			27	27	27	27		27		27
01.01	2012	27 27	Excl	27	Excl	27	27	27	27	27		27	Excl	27	27	27	Excl	27	Excl Excl		Excl	Excl	Excl	Excl	Excl
01.01	2011	27 27	Excl Excl	27	Excl	27	27	27	27	27	27	27	Excl	27	27	27	Excl Excl Excl	27 Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2010	27				27	27	27	27	27	27		Excl			27	27	Excl				Excl	Excl	Excl
01.01		27 27	27	Excl						27		27			27			27					Excl
01.01	2009	27	Excl Excl	27	Excl	27	27	27		27	27	27	Excl	27	27	27	Excl Excl	Excl	27 Excl	Excl	Excl	Excl	Excl	Excl	Excl
DUTY	non ad valorem			Excl			27			27		27			27
01.01	2023	Excl	Excl	Excl	0 Excl	0	Excl	0	Excl	Excl	0	0 Excl	0	27 0	0	0		0	Excl	5 0
01.01	2022	Excl	Excl	Excl	27	Excl 27	Excl	27	Excl	Excl	27	27 Excl	27		5	27	5	Excl

Excl	Excl
01.01	2013	27			Excl	27			27	27	27	27		27		27
01.01	2021	Excl	Excl	Excl	27	Excl 27	Excl	27	Excl	Excl	27	27 Excl	27	27	5 27	5			Excl	5
01.01	2020	Excl	Excl	Excl

Page 178 in PDF

27 Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27		5	27	5	Excl	5
01.01	2019	Excl	Excl	Excl	27 Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27	5		27	5	Excl	5
01.01	2018	Excl	Excl	Excl	27 Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27		5	27	5	Excl	5
01.01	2017	Excl	Excl Excl		27	Excl	27 Excl	27	Excl	Excl	27	27 Excl	27	27	5	27		5	Excl	5
01.01	2016	Excl	Excl	Excl 27	Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27	5	27		5	Excl	5
01.01	2015	Excl	Excl	Excl	27	Excl 27	Excl	27	Excl	Excl	27	27 Excl	27	27	5		27	5	Excl	5
01.01	2014	Excl	Excl	Excl 27	Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27	5	27		5 5	Excl	5 5
01.01	2013	Excl	Excl	Excl	27	Excl	27 Excl	27	Excl	Excl	27	27 Excl		27 27	5	27			Excl
01.01	2012	Excl	Excl	Excl	27 Excl	27	Excl	27	Excl	Excl	27	27 Excl		27 27	5		27	5	Excl	5
01.01	2011	Excl Excl	Excl Excl	Excl Excl	27	Excl 27	27 Excl Excl	27 27	Excl Excl	Excl	27	27 Excl Excl	27	27	5 5	27		5 5	Excl Excl	5 5

27 Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27		5	27	5	Excl	5
01.01	2019	Excl	Excl	Excl	27 Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27	5		27	5	Excl	5
01.01	2010				27	Excl				Excl	27	27	27	27		27		5
01.01	2009	Excl	Excl	Excl	27	Excl	27 Excl	27	Excl	Excl	27	27 Excl	27	27	5	27			Excl	5
01.01	2008	Excl	Excl	Excl	27	27	Excl		Excl	Excl		27 Excl	27	27	5	27		5		5
DUTY	ad valorem, in%	27	27	27	27 27	27	27	27	27	27	27	27 27	27	27	5		27	5	27	5
2023	0	5 0	0	Excl	0	0	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	0	0				0
2022	27		27	Excl	27	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	27	27	27
2021	27	5	27	Excl	27	5	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl		27 27	27
2020	27	5	27	Excl	27	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	27		27	27	27	27	27	27	27	27

27 Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27		5	27	5	Excl	5
01.01	2019	Excl	Excl	Excl	27 Excl	27	Excl	27	Excl	Excl	27	27 Excl	27	27	5		27	5	Excl	5
2019	27	5	27	Excl	27	5	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	27	27	27
2018 27		5	27	Excl	27	5	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	27	27	27
2017 27		5	27	Excl	27	5	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl		27 27		27	27	27	27	27	27	27
2016	27	5	27	Excl	27	5	Excl	Excl	Excl	Excl	Excl	Excl		Excl Excl		Excl		27	27	27	27	27	27	27	27	27
2015	27	5	27	Excl	27

Page 179 in PDF

5	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	27		27	27	27	27	27	27	27	27
2014	27	5	27	Excl	27	5	Excl	Excl	Excl		Excl	Excl	Excl Excl		Excl	Excl	27		27	27	27	27	27	27	27	27
2013	27	5	27	Excl	27	5	Excl	Excl	Excl	Excl		Excl	Excl	Excl	Excl	Excl	27		27	27	27	27	27	27	27	27
2012	27	5	27	Excl	27	5	Excl	Excl	Excl	Excl		Excl	Excl	Excl Excl		Excl	27	27	27
2011	27	5	27	Excl	27	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	27	Excl	Excl	27	27	Excl	Excl	Excl	Excl	Excl
2010	27	5	27	Excl	27	5	Excl	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	27	27		27	27	27	27	27	27	27
2009	27	5	27	Excl	27	5	Excl	Excl	Excl		Excl		Excl	Excl		Excl	27	27	27	27	27	27	27	27	27	27
2008	27	5	27			5	Excl	Excl		Excl		Excl
non ad valorem									Excl	Excl			Excl		Excl		27

5	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	27		27	27	27	27	27	27	27	27
2014	27	5	27	Excl	27	5	Excl	Excl	Excl		Excl	Excl	Excl Excl		Excl	Excl	27		27	27	27	27	27	27	27	27
ad valorem, in%	27	5	27	5	27	5	5	5	27	5	5	27	27	27	27		27	27				27
01.01	2023	0	Excl	Excl	Excl 0	Excl	Excl	Excl	Excl	Excl	0	Excl 0	Excl	Excl	0	Excl	Excl	Excl 0		0	Excl
01.01	2022	27	Excl	Excl Excl	27	Excl	Excl	Excl	Excl	Excl 27		Excl 27	Excl		Excl	27			Excl		Excl	Excl	27 27	Excl	Excl
01.01	2021	27	Excl	Excl	Excl 27	Excl	Excl	Excl	Excl	Excl		Excl 27	27 Excl	Excl		27 Excl	Excl		Excl		27	27		Excl	Excl
01.01	2020	27	Excl	Excl	Excl 27	Excl	Excl	Excl	Excl	Excl		Excl 27	27 Excl	Excl	27	Excl	Excl		27		Excl		27	Excl Excl	Excl Excl
01.01	2019	27	Excl	Excl	Excl	27 Excl	Excl	Excl		Excl Excl	27	Excl 27	Excl		Excl	27 Excl	Excl	27		Excl			27 27	Excl	Excl

5	Excl	Excl	Excl	Excl	Excl	Excl		Excl	Excl	Excl	27		27	27	27	27	27	27	27	27
2014	27	5	27	Excl	27	5	Excl	Excl	Excl		Excl	Excl	Excl Excl		Excl	Excl	27		27	27	27	27	27	27	27	27
01.01	2018	27	Excl	Excl	Excl	27 Excl	Excl	Excl	Excl	Excl	27	Excl 27	Excl	Excl	27	Excl	Excl	Excl					27
01.01	2017	27	Excl	Excl	Excl 27	Excl	Excl	Excl		Excl Excl	27	Excl 27	Excl	Excl	27	Excl

Page 180 in PDF

Excl	Excl 27	Excl				27
01.01	2016	27	Excl	Excl Excl	27	Excl	Excl	Excl		Excl Excl	27	Excl 27	Excl	Excl	27	Excl	Excl	Excl 27		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015	27	Excl	Excl	Excl 27	Excl	Excl	Excl		Excl Excl	27	Excl 27	Excl		Excl	27 Excl	Excl	Excl 27	Excl		27
01.01	2014	27	Excl	Excl	Excl	27 Excl	Excl	Excl		Excl Excl	27	Excl 27	Excl		Excl	27 Excl	Excl	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	27	Excl	Excl	Excl 27	Excl	Excl	Excl	Excl	Excl		Excl 27	27 Excl		Excl	27 Excl	Excl	Excl	Excl		27		27
01.01	2012	27	Excl	Excl	Excl 27	Excl	Excl	Excl		Excl Excl	27	Excl 27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl	Excl	Excl	Excl	Excl
01.01	2011	27	Excl	Excl	Excl 27	Excl	Excl	Excl	Excl	Excl 27	27	Excl	Excl	Excl	27	Excl	Excl	Excl 27	27 27 Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01				Excl Excl		Excl				Excl 27		Excl				27			Excl

Excl	Excl 27	Excl				27
01.01	2016	27	Excl	Excl Excl	27	Excl	Excl	Excl		Excl Excl	27	Excl 27	Excl	Excl	27	Excl	Excl	Excl 27		Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2009	27	Excl	Excl Excl	27	Excl	Excl	Excl		Excl		Excl 27	Excl	Excl	27	Excl	Excl						27		Excl
01.01	2008			Excl	Excl 27			Excl			27	Excl 27	Excl	Excl	27	Excl	27		Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl	Excl Excl
DUTY	ad valorem, in% non valorem	6301.40 27	6301.90 27	6302.10 27 6302.21	27 27	6302.22 6302.29 27	6302.32 27	6302.39 27	6302.40 27	6302.51 27	6302.59	6302.31 27 27	6302.53 27 27	6302.91 27	6302.60	6302.93 27 6302.99 27		6303 6303.12 27	27 6303.19	27	6303.91		27 6303.92		6303.99 27
01.01	2023	0	Excl	Excl	Excl	0 0		Excl	0	Excl	0	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl			0	Excl

Page 181 in PDF

01.01	2022	27	Excl		27	27		Excl	27	Excl	27	Excl Excl	Excl	Excl		Excl Excl	Excl			Excl	Excl 27		Excl	Excl
01.01 01.01	2021	27	Excl	Excl		27	27	Excl	27	Excl	27	Excl Excl	Excl	Excl	Excl		Excl Excl	Excl		Excl	27		Excl	Excl
2020		27	Excl	Excl		27	27	Excl	27	Excl	27	Excl	Excl Excl	Excl	Excl Excl			Excl	Excl			Excl	27 Excl	Excl
01.01	2019	27	Excl		Excl	27	27	Excl	27	Excl	27	Excl	Excl Excl	Excl		Excl Excl	Excl	Excl			Excl	27	Excl	Excl
01.01	2018	27	Excl		Excl	27	27	Excl	27	Excl	27	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2017	27	Excl	Excl		27	27	Excl	27	Excl	27	Excl	Excl Excl	Excl	Excl	Excl Excl	Excl	27	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2016	27	Excl	Excl	27	27	Excl		27	Excl	27	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl Excl	Excl		Excl	Excl	Excl	Excl	Excl	Excl

01.01	2022	27	Excl		27	27		Excl	27	Excl	27	Excl Excl	Excl	Excl		Excl Excl	Excl			Excl	Excl 27		Excl	Excl
01.01		27	Excl	Excl					27	Excl			Excl Excl		Excl Excl Excl	Excl	Excl Excl 27	Excl		Excl	Excl	Excl	Excl	Excl	Excl
01.01	2015				27		27	Excl	27		27	Excl	Excl	Excl		Excl		Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2013	27	Excl	Excl	27	27	Excl		27	Excl	27	Excl Excl	Excl	Excl	Excl Excl	Excl	Excl 27	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2012	27	Excl		Excl	27	27	Excl	27	Excl	27	Excl	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	27	Excl	Excl	Excl	Excl	Excl
01.01	2011	27	Excl	Excl	27	27		Excl	27	Excl	27	Excl Excl	Excl	Excl	Excl Excl	Excl 27	Excl Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01		27	Excl	Excl	27	27	Excl		27	Excl	27	Excl Excl		Excl	Excl	Excl	Excl Excl		Excl

01.01	2022	27	Excl		27	27		Excl	27	Excl	27	Excl Excl	Excl	Excl		Excl Excl	Excl			Excl	Excl 27		Excl	Excl
01.01	2009	27	Excl	Excl		27	27	Excl	27	Excl	27	Excl	Excl Excl	Excl	Excl Excl	Excl	Excl	27	Excl	Excl	Excl	Excl	Excl	Excl	Excl
01.01	2008		Excl	Excl									Excl				Excl			Excl	Excl	27	Excl	Excl
DUTY ad valorem, non ad	in% valorem	27	27	27		27	27	27	27 27	27	27	27 27	27	27	27 27	27	27 27		27		27 27	27 27	27 27	27 27	27 27

Page 182 in PDF

01.01 01.01	2023 Excl	5	Excl	Excl	Excl	Excl Excl	Excl		27	Excl	27		Excl Excl		27	Excl

Page 183 in PDF

2021 2022	Excl 5	Excl	Excl	Excl	Excl
01.01						Excl	Excl	27		Excl	27	Excl	Excl		27	Excl
01.01	2020 Excl	5

Page 184 in PDF

Excl	Excl	Excl	Excl Excl	Excl	27		Excl	27	Excl	Excl		27	Excl
01.01	2019 Excl	5	Excl	Excl	Excl	Excl Excl	Excl		27	Excl		27	Excl Excl		27	Excl
01.01	2018 Excl	5	Excl	Excl

Page 185 in PDF

Excl	Excl Excl	Excl		27	Excl	27	Excl	Excl		27	Excl Excl
01.01	2017 Excl	5 5	Excl	Excl	Excl	Excl Excl Excl	Excl		27	Excl	27	Excl	Excl Excl	Excl 27	27	Excl
01.01	2016 Excl		Excl	Excl	Excl

Page 186 in PDF

Excl	Excl	27	Excl		27			Excl	27	Excl
01.01	2015 Excl	5	Excl Excl	Excl Excl	Excl Excl	Excl Excl Excl	Excl Excl	27	27	Excl Excl	27	27	Excl Excl	Excl	27	Excl
01.01	2014 Excl	5 5				Excl

Page 187 in PDF

27		Excl	27			Excl	27	Excl
01.01	2013 Excl		Excl	Excl	Excl	Excl Excl	Excl						Excl
01.01	2012 Excl	5	Excl	Excl	Excl	Excl Excl	Excl		27

Page 188 in PDF

Excl	27	Excl	Excl		27	Excl
01.01 01.01	2010 2011 Excl	5	Excl	Excl	Excl	Excl Excl	Excl		27	Excl	27		Excl	Excl	27	Excl
	Excl	5	Excl	Excl	Excl	Excl	Excl			Excl	27

Page 189 in PDF

Excl	Excl	27
01.01	2009		Excl			Excl	Excl	27								Excl
01.01	2008	Excl	5	Excl	Excl	Excl Excl			27	Excl	27	Excl	Excl

Page 190 in PDF

27	Excl
DUTY	in% 27		27
DUTY	valorem	5		5	or	5 5	27		27 27		27		27	27	27	27

Page 191 in PDF

01.01	2023	0	Excl	Excl	Excl	0	Excl 0	Excl	Excl	Excl	0	Excl	0	Excl	0	0		0 0		0		0
01.01	2022	27	Excl	Excl	Excl	27 Excl	27	Excl	Excl	Excl	27	Excl	27	Excl	0		0	0 0		27		27
01.01	2021	27	Excl	Excl	Excl 27		Excl 27	Excl	Excl	Excl	27	Excl	27	Excl	0		0	0	0	27	27
01.01	2020	27	Excl	Excl Excl	27	Excl	27	Excl	Excl	Excl	27	Excl	27	Excl	0	0		0	0		27	27
01.01	2019	27	Excl	Excl	Excl	27	Excl 27	Excl	Excl	Excl	27	Excl	27	Excl	0	0		0 0		27	27
01.01	2018	27	Excl	Excl	Excl 27	Excl	27	Excl	Excl	Excl	27	Excl	27	Excl	0	0 0	0 0	0	0 0	27	0 0	27	0 0	0 0
		27	Excl	Excl	Excl	Excl	27	Excl	Excl	Excl	27	Excl	27	Excl	5	5	5	5	5	27	5	27	5	5
01.01	2017				27		Excl							Excl		5	5	5	5	27	5	27	5	5
01.01	2016	27	Excl	Excl Excl	27		27	Excl	Excl	Excl	27	Excl	27		5	5	5	5	5	5	5	5	5	5
01.01	2015	27	Excl	Excl	Excl	27	Excl 27	Excl	Excl		Excl 27		Excl 27	Excl		5 5	5 5		27		27	27	27
01.01	2014	27	Excl	Excl Excl	27	Excl	27	Excl	Excl	Excl	27		Excl 27	Excl		5	5	5	5	27	27
01.01	2013	27	Excl	Excl	Excl	27	Excl 27	Excl	Excl	Excl	27		Excl 27	Excl	5	5		5 5		27	27
01.01	2012	27	Excl	Excl	Excl	27 Excl	27	Excl	Excl		Excl 27	Excl	27	Excl	5	5	5 5	5 5	5 5	27	5 5	27	5 5	5 5
01.01	2011	27	Excl	Excl	Excl	27	Excl 27	Excl	Excl		Excl 27	Excl	27 Excl		5	5	5	5		27 27
	2010	27	Excl	Excl	Excl	27	Excl 27			Excl	Excl		Excl	Excl	5	5	5	5	5	27	5	27	5	5
01.01		27						Excl			27		27			5 5	5 5	5 5	5 5	5 5	5 5	5 5	5 5	5 5
			Excl	Excl			Excl	Excl	Excl	Excl	27	Excl	27	Excl	5	27	27	27	27	27	27	27	27	27
01.01	2009				Excl	27	27								5	5	5	5
01.01	2008	27	Excl	Excl	Excl 27	Excl	27	Excl	Excl	Excl	27	Excl	27	Excl	5			5		27	27	27	27
DUTY	valorem, non ad valorem	27	27	27	27

Page 208 in PDF

	Excl
DUTY	valorem,	27	5	27	5	5	5 5 5	5	5 5 5	27	5		27 5		27	5	27	5	27
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5 27 %or	$ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater

	Excl
DUTY	valorem,	27	5	27	5	5	5 5 5	5	5 5 5	27	5		27 5		27	5	27	5	27
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	27 %or $ 0,5 per kg wich- ever is the greater	5	5	27 %or $ 0,5 per kg wich- ever is greater
5	27	5	27 %or $ 0,5 per kg wich- ever is greater	5	$ 27 %or $ 0,5 per kg wich- ever is the greater	5	5	$ 27 %or $ 0,5 per kg wich- ever is greater
5	27	5				5
01.01 01.01	2022 2023	%or $ 0,5 per kg wich- ever is greater 0	5 0	5 0	Excl Excl	5 0	$ 0,5 0	27%or per kg wich- ever is greater 5 0
01.01		%or $ 0,5 per kg wich- ever is greater 27	5	5	Excl	5	$ 0,5 kg is	5

Page 209 in PDF

		27%or per wich- ever greater	5
01.01	2020	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5 5	27%or $ 0,5 per kg wich- ever is greater
01.01	2019	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl		27%or $ 0,5 per kg wich- ever is greater	5
01.01	2018	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2017	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2016	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2015	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2014	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2013	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2012	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2011	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2010	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2009	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater	5
01.01	2008	27 %or $ 0,5 per kg wich- ever is greater	5	5	Excl	5	27%or $ 0,5 per kg wich- ever is greater $ is	5
DUTY	ad valorem, in%		5	5		5		5
01.01	2023	%or kg is

Page 210 in PDF

5	Excl Excl	5		Excl Excl	5	27 %or $ 0,5 per kg wich- ever is
01.01	2022	is 27 $ 0,5 per wich- ever greater	5					5	%or $ 0,5 kg is greater greater
01.01	2021	27 %or $ 0,5 per kg wich- ever greater		Excl	5		Excl		27 per wich- ever
01.01	2020	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2019	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2018	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2017	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2016	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2015	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2014	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2013	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2012	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2011	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater

5	Excl Excl	5		Excl Excl	5	27 %or $ 0,5 per kg wich- ever is
01.01	2010	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2009	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	27 %or $ 0,5 per kg wich- ever is greater
01.01	2008	27 %or $ 0,5 per kg wich- ever is greater	5	Excl	5		Excl	5	$ is 27 %or $ 0,5 per kg wich- ever is greater
DUTY	ad valorem, in%		5

Page 214 in PDF

5 5	5 5	5	5 5			5	5		Excl	Excl	Excl	Excl	5 5
5 5	5 5 5 5	5 5 5 5	5	5 5	Excl Excl	Excl Excl	5 5		5 5	Excl Excl	Excl Excl	Excl Excl	Excl	5
5	5 5	5	5 5	5		Excl	5	5		Excl			Excl
valorem 5	5 5	5 5	5	5	5	5	5		5	5 wich-	5	5	27%or $0,4 per	greater 5	5 wich-
01.01	2023	Excl	5 0	Excl	0	Excl	0	Excl	0
01.01	2022	Excl		Excl	5	Excl	5	Excl	5
01.01	2021	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2020	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2019	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2018	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2017	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2016	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2015	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2014	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2013	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2012	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2011	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2010	Excl	5	Excl	5	Excl	5	Excl	5

5 5	5 5	5	5 5			5	5		Excl	Excl	Excl	Excl	5 5
5 5	5 5 5 5	5 5 5 5	5	5 5	Excl Excl	Excl Excl	5 5		5 5	Excl Excl	Excl Excl	Excl Excl	Excl	5
01.01	2009	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2008	Excl	5	Excl	5	Excl	5

Page 215 in PDF

Excl	5
	non ad	27%or $0,4 per kg wich- ever is the greater		27%or per kg wich- is the greater		27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the
DUTY	valorem			$0,4 ever			5	greater
DUTY	ad valorem, in%		5		5				5
01.01	2023	Excl	5 0	Excl	0	Excl	0	Excl	0
01.01	2022	Excl		Excl	5	Excl	5	Excl	5
01.01	2021	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2020	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2019	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2018	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2017	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2016	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2015	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2014	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2013	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2012	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2011	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2010	Excl	5	Excl	5	Excl

Page 216 in PDF

5	Excl	5
01.01	2009	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2008	Excl	5	Excl	5	Excl	5	Excl	5
DUTY	non ad valorem	27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the greater
DUTY	valorem, in%		5		5		5		5
DUTY		7304.29.10	7304.29.90	7304.31.10	7304.31.90	7304.39.10	7304.39.90	7304.41 7304.41.10	7304.41.90
01.01	2023	Excl Excl	5 0	per wich- is 0	5 0	Excl Excl	5 0	Excl Excl	5 0
01.01	2022	Excl	5	per wich- is 27%or $0,4 kg ever the greater	5	Excl	5
01.01	2021			27%or $0,4 kg ever the greater				Excl	5
01.01	2020	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2019	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2018	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2017	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2016	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2015	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2014	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5

5	Excl	5
01.01	2009	Excl	5	Excl	5	Excl	5	Excl	5
01.01	2013	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2012	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2011

Page 217 in PDF

Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2010	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2009	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
01.01	2008	Excl	5	27%or $0,4 per kg wich- ever is the greater	5	Excl	5	Excl	5
DUTY	non ad valorem	27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the	greater
DUTY			5		5		5		5
DUTY	ad valorem, in%
2023	0	0 0	5	5 0	5 0	0	0	Excl	0	Excl	0 Excl		0
2022	5	5				5	5	Excl	5 5	Excl Excl	5 5	Excl Excl	5 5
2021	5	5 5	5	5	5	5 5	5 5	Excl Excl	5	Excl		Excl	5
2020	5 5		5	5	5	5		Excl	5	Excl	5 5		5
2019	5 5	5	5 5	5 5	5	5	5 5	Excl	5	Excl	5	Excl Excl	5
2018	5				5	5	5	Excl	5	Excl	5	Excl	5
2017	5 5		5	5 5	5 5	5	5		5	Excl	5	Excl	5
2016	5	5	5	5	5		5	Excl	5		5	Excl	5
2015	5	5		5	5	5 5	5	Excl

Page 219 in PDF1.01 | 2017 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2016 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2015 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2014 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2013 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2012 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2011 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2010 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2009 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| 01.01 | 2008 | Excl | 5 | Excl | 5 | Excl | 5 | 27%or $0,4 per kg wich- ever is the greater | 5 |
| DUTY | non ad valorem | 27%or $0,4 per kg wich- ever is the greater | | 27%or $0,4 per | | 27%or $0,4 per kg wich- ever is the greater | | 27%or $0,4 per kg wich- ever is the greater | |
| DUTY | ad valorem, in% | 5 | | | 5 | | 5 | | 5 |
| DUTY | | 7306.29.10 | 7306.29.90 | 7306.30.10 | 7306.30.90 | 7306.40.10 | 7306.40.90 | 7306.50.10 | 7306.50.90 |

| 01.01 | 2023 | Excl| 0 | Excl | 0 | Excl | 0 | Excl | Excl | Excl | Excl | 0 | Excl | Excl | Excl |

| 01.01 | 2022 | Excl | 5 | Excl | 5 | Excl | 5 | Excl | Excl | Excl Excl | | 5 | Excl | Excl | Excl |
| 01.01 | 2021 | Excl | 5 | Excl | 5 | Excl | 5 | Excl | Excl | Excl | Excl | 5 | Excl | Excl | Excl |
| 01.01 | 2020 | Excl | 5 | Excl | 5 | Excl | 5 | Excl | Excl | Excl | Excl | 5 | Excl |

Page 220 in PDF

Excl	Excl
01.01	2019	Excl	5	Excl	5	Excl	5	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl
01.01	2018	Excl	5	Excl	5	Excl	5	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl
01.01	2017	Excl	5	Excl	5	Excl	5	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl
01.01	2016	Excl	5	Excl	5	Excl	5	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl
01.01	2015	Excl	5	Excl	5	Excl	5	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl
01.01	2014	Excl	5 5	Excl	5 5	Excl	5	Excl	Excl	Excl	Excl Excl	5 5	Excl	Excl	Excl
01.01	2013	Excl	5	Excl Excl	5	Excl	5 5	Excl	Excl	Excl	Excl	5	Excl Excl	Excl	Excl
01.01 01.01	2012	Excl Excl	5	Excl	5	Excl Excl	5	Excl Excl	Excl Excl	Excl Excl	Excl	5	Excl	Excl Excl	Excl Excl
01.01	2010 2011	Excl	5	Excl	5	Excl	5	Excl	Excl	Excl	Excl	5	Excl	Excl	Excl
01.01	2009	Excl	5	Excl	5	Excl	5	Excl	Excl	Excl	Excl	5		Excl	Excl
01.01	2008		5		5								Excl	Excl
DUTY	non ad valorem	27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the greater		27%or $0,4 per kg wich- ever is the greater