His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
This Act may be cited as the Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act.
Interpretation
The following definitions apply in this Act.
Agreement means the Comprehensive Economic Partnership Agreement between Canada and Indonesia, done at Ottawa on September 24, 2025. (Accord)
Committee means the Joint Committee established under Article 23.1 of the Agreement. (Comité)
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. (texte législatif fédéral)
Minister means the Minister for International Trade. (ministre)
For greater certainty, this Act and any federal law that implements a provision of the Agreement or that allows the Government of Canada to meet an obligation under the Agreement is to be interpreted in a manner consistent with the Agreement.
For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state.
For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation that implements any provision of the Agreement or that allows the Government of Canada to meet an obligation under the Agreement.
His Majesty
This Act is binding on His Majesty in right of Canada.
Purpose
The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to
establish a free trade area in accordance with the Agreement;
promote, through the expansion of reciprocal trade, the harmonious development of economic relations between Canada and Indonesia in order to create opportunities for economic growth;
provide for a predictable framework for business planning and investment;
promote fair competition in trade between Canada and Indonesia;
substantially increase investment opportunities in Canada and Indonesia, while preserving the right of each party to the Agreement to regulate to achieve legitimate policy goals;
reduce or eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of trade;
seek to ensure that the benefits and opportunities created by the Agreement are widely shared;
support the growth and development of micro, small and medium-sized enterprises by enhancing their ability to participate in and benefit from the opportunities created by the Agreement;
promote environmental protection, including through effective enforcement of environmental laws, mutually supportive trade and environmental policies and practices, and strengthened environmental cooperation between Canada and Indonesia;
promote the protection and enforcement of labour rights and the improvement of working conditions;
encourage enterprises operating within Canada or Indonesia or subject to their jurisdiction to respect internationally recognized corporate social responsibility and responsible business conduct standards and principles;
promote sustainable development;
promote transparency, good governance and the rule of law, while strengthening commitments to combat bribery and corruption in trade and investment;
recognize the importance of increased engagement by Indigenous Peoples in trade and investment and facilitate such engagement; and
recognize the right of the parties to the Agreement to adopt or maintain measures with respect to cultural industries in accordance with the rights and obligations provided for in the Agreement.
Causes of Action
Subject to Articles 10.24 and 13.22 to 13.43 of the Agreement, no person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement.
Approval
The Agreement is approved.
Administrative and Institutional Provisions
The Minister is the principal representative of Canada on the Committee.
The Government of Canada is to pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Committee.
The Minister may
appoint a panellist in accordance with Article 24.8 of the Agreement; and
propose candidates to serve as the chair of a panel, or select the chair, in accordance with that Agreement.
The Minister of the Environment may, with the concurrence of the Minister, appoint representatives of Canada to the Environment Sub-Committee established under Article 17.21 of the Agreement.
The Minister of Labour may, with the concurrence of the Minister, appoint representatives of Canada to the Labour Council established under Article 17.32 of the Agreement.
The Minister may, with the concurrence of the Minister of the Environment and the Minister of Labour, appoint representatives of Canada to the Committee on Trade and Sustainable Development established under Article 17.47 of the Agreement.
The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 24 of the Agreement and to provide administrative assistance to panels referred to in that Chapter.
The Government of Canada is to pay the costs of or its appropriate share of the costs of
the remuneration and expenses payable to members of panels, committees, subcommittees, working groups, expert groups and other subsidiary bodies, to independent experts and to the assistants of panel members; and
the general expenses incurred by panels, committees, subcommittees, working groups, expert groups and other subsidiary bodies.
Orders
The Governor in Council may, for the purpose of suspending benefits in accordance with Article 24.13 of the Agreement, by order, do any of the following:
suspend rights or privileges granted by Canada under the Agreement or any federal law to Indonesia, in respect of goods of Indonesia, to service suppliers or investors of Indonesia, or in respect of investments of investors of Indonesia;
modify or suspend the application of any federal law in respect of Indonesia, goods of Indonesia, service suppliers or investors of Indonesia or investments of investors of Indonesia;
extend the application of any federal law to Indonesia, goods of Indonesia, service suppliers or investors of Indonesia or investments of investors of Indonesia;
take any other measure that the Governor in Council considers necessary.
Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
Compliance with Principles and Guidelines — Canadian Companies
The Minister must ensure that Canadian companies operating in Indonesia comply with the principles and guidelines referred to in Article 22.15 of the Agreement.
The Minister must establish a process for receiving and responding to complaints of non-compliance with those principles and guidelines.
On or before January 1 of each year starting in 2027, the Minister must prepare a report that summarizes the activities carried out in relation to the Minister’s obligations under this section.
The Minister must cause a copy of the report to be tabled in each House of Parliament on any of the first 30 days on which that House is sitting after the report is completed.
Review and Report
Within three years after the day on which this section comes into force, and every three years after that, a comprehensive review of the operation of this Act and of the Agreement, and of their effect, must be undertaken by a committee of the House of Commons that is designated or established by the House for that purpose.
The committee must, within six months after the completion of the review, submit to the House of Commons a report setting out its findings and recommendations.
Related Amendments
Financial Administration Act
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Investment Canada Act
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Customs Act
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Commercial Arbitration Act
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Canadian International Trade Tribunal Act
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Customs Tariff
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Coming into Force
This Act comes into force on a day to be fixed by order of the Governor in Council.[Note: Act not in force.]
0105.11.21 1514.91.00 2208.90.98 6403.99.91 0105.11.22 1514.99.00 2208.90.99 6403.99.99 0105.12.90 1515.11.00 2302.30.20 6404.11.11 0105.94.10 1515.19.90 2302.40.12 6404.11.19 0105.94.91 1515.21.00 2309.90.31 6404.11.91 0105.94.92 1515.29.00 2309.90.32 6404.19.30 0105.99.11 1515.50.10 2309.90.33 6404.19.90 0105.99.12 1515.50.90 2309.90.35 6405.10.90 0105.99.90 1517.10.10 2309.90.99 6405.20.20 0207.11.10 1517.10.20 3502.11.10 6405.20.90 0207.11.91 1517.90.21 3502.11.20 6405.90.00 0207.11.92 1517.90.22 3502.19.10 6406.10.91 0207.12.10 1517.90.91 3502.19.20 6406.90.30 0207.12.91 1517.90.99 3502.20.00 6406.90.90 0207.12.92 1601.00.11 3504.00.12 7508.90.90 0207.13.10 1601.00.19 4011.90.90 7610.10.00 0207.13.91 1601.00.21 4012.20.20 7610.90.90 0207.13.92 1601.00.22 4012.20.90 7612.10.00 0207.13.93 1601.00.31 4012.90.90 7612.90.10 0207.14.10 1601.00.32 4013.10.00 7612.90.99 0207.14.22 1602.10.10 4013.90.90 7615.10.00 0207.14.91 1602.20.22 4201.00.10 7615.20.00 0207.14.92 1602.20.32 4202.11.00 7616.91.00 0207.14.93 1602.31.11 4202.19.00 7616.99.90 0207.24.11 1602.31.12 4202.39.00 8302.30.90 0207.24.12 1602.31.13 4203.10.00 8507.60.90 0207.24.91 1602.31.14 4203.29.90 8512.30.90 0207.24.92 1602.31.91 4203.30.00 8539.10.10 0207.25.11 1602.31.92 4203.40.00 8539.10.90 0207.25.12 1602.31.93 4206.00.90 8701.10.90 0207.25.91 1602.31.94 4302.30.90 8701.21.00 0207.25.92 1602.31.95 4303.10.10 8701.22.00 0207.26.10 1602.32.11 4303.10.20 8701.23.00 0207.26.20 1602.32.12 4303.10.90 8701.24.00 0207.26.30 1602.32.13 4303.90.00 8701.29.00 0207.27.12 1602.32.14 4304.00.00 8701.95.10 0207.27.91 1602.32.91 5204.20.00 8702.10.10 0207.27.92 1602.32.93 5207.10.00 8702.10.20 0207.27.93 1602.32.94 5406.00.10 8702.20.10 0209.90.10 1602.32.95 5511.10.00 8702.20.20 0209.90.20 1602.39.10 5511.20.00 8702.30.10 0209.90.30 1602.50.10 5601.21.30 8702.30.20 0209.90.40 1602.50.91 5601.22.50 8702.40.10 0209.90.90 1701.12.90 5607.29.20 8702.40.20 0210.99.11 1701.13.90 5607.29.90 8702.90.10 0210.99.12 1701.91.90 5607.49.20 8702.90.20 0210.99.13 1701.99.90 5607.49.90 8703.10.90 0210.99.14 1702.30.90 5607.50.20 8703.21.10 0210.99.15 1702.40.00 5607.50.90 8703.21.90 0210.99.16 1702.60.00 5607.90.20 8703.22.00 0210.99.19 1806.20.21 5607.90.90 8703.23.00 0401.10.10 1806.20.22 5608.11.90 8703.24.00 0401.10.20 1806.90.11 5608.19.90 8703.31.00 0401.20.10 1806.90.12 5608.90.90 8703.32.00 0401.20.20 1901.10.20 5701.10.10 8703.33.00 0401.40.10 1901.20.11 5701.10.90 8703.40.10 0401.40.20 1901.20.12 5701.90.10 8703.40.90 0401.50.10 1901.20.13 5701.90.90 8703.50.00 0401.50.20 1901.20.14 5702.10.00 8703.60.10 0402.10.10 1901.20.15 5702.31.00 8703.60.90 0402.10.20 1901.20.19 5702.32.00 8703.70.00 0402.21.11 1901.20.21 5702.39.00 8703.80.00 0402.21.12 1901.20.22 5702.41.00 8703.90.00 0402.21.21 1901.20.23 5702.42.00 8704.21.90 0402.21.22 1901.20.24 5702.49.00 8704.22.00 0402.29.11 1901.20.29 5702.50.10 8704.23.00 0402.29.12 1901.90.31 5702.50.90 8704.31.00 0402.29.21 1901.90.32 5702.91.00 8704.32.00 0402.29.22 1901.90.33 5702.92.00 8704.41.90 0402.91.10 1901.90.34 5702.99.10 8704.42.00 0402.91.20 1901.90.51 5702.99.90 8704.43.00 0402.99.10 1901.90.52 5703.10.10 8704.51.00 0402.99.20 1901.90.53 5703.10.90 8704.52.00 0403.20.21 1901.90.54 5703.21.00 8704.60.00 0403.20.29 1902.11.10 5703.29.10 8704.90.00 0403.20.31 1902.11.21 5703.29.90 8705.30.00 0403.20.39 1902.11.29 5703.31.00 8705.90.10 0403.90.11 1902.19.23 5703.39.10 8706.00.20 0403.90.12 1902.19.91 5703.39.90 8706.00.90 0403.90.91 1902.19.92 5703.90.10 8707.10.00 0403.90.92 1902.19.93 5703.90.90 8707.90.90 0404.10.10 1902.30.20 5704.10.00 8708.10.10 0404.10.21 1902.30.31 5704.20.00 8708.10.29 0404.10.22 1902.30.39 5704.90.00 8708.21.00 0404.10.90 1904.10.10 5705.00.00 8708.29.19 0404.90.10 1904.10.21 5805.00.90 8708.29.60 0404.90.20 1904.10.29 5901.90.10 8708.29.92 0405.10.10 1904.10.30 5904.10.00 8708.30.19 0405.10.20 1904.10.41 5904.90.10 8708.30.99 0405.20.10 1904.10.49 5904.90.90 8708.40.99 0405.20.20 1904.10.90 5905.00.10 8708.50.39 0405.90.10 1904.20.10 5905.00.90 8708.50.99 0405.90.20 1904.20.21 5907.00.29 8708.70.19 0406.10.10 1904.20.29 5908.00.90 8708.70.29 0406.10.20 1904.20.30 5909.00.10 8708.80.19 0406.20.11 1904.20.41 6301.10.00 8708.80.30 0406.20.12 1904.20.49 6301.20.00 8708.80.99 0406.20.91 1904.20.50 6301.30.00 8708.92.29 0406.20.92 1904.20.61 6301.40.00 8708.92.99 0406.30.10 1904.20.62 6301.90.00 8708.93.29 0406.30.20 1904.20.63 6302.10.00 8708.94.29 0406.40.10 1904.20.64 6302.21.00 8708.94.99 0406.40.20 1904.20.69 6302.22.00 8708.95.90 0406.90.11 1904.30.21 6302.29.00 8708.99.19 0406.90.12 1904.30.29 6302.31.00 8708.99.59 0406.90.21 1904.30.62 6302.32.00 8708.99.99 0406.90.22 1904.90.10 6302.39.00 8709.11.10 0406.90.31 1904.90.21 6302.40.00 8709.19.90 0406.90.32 1904.90.29 6302.51.00 8715.00.00 0406.90.41 1904.90.30 6302.53.00 8716.10.00 0406.90.42 1904.90.40 6302.59.10 8716.31.00 0406.90.51 1904.90.61 6302.59.90 8716.39.20 0406.90.52 1904.90.62 6302.60.00 8716.39.30 0406.90.61 1904.90.63 6302.91.00 8716.39.90 0406.90.62 1904.90.64 6302.93.00 8716.40.00 0406.90.71 2004.10.00 6302.99.10 8716.80.10 0406.90.72 2105.00.10 6302.99.90 8716.90.92 0406.90.81 2105.00.91 6303.12.00 8716.90.99 0406.90.82 2105.00.92 6303.19.00 8804.00.10 0406.90.91 2106.90.31 6304.11.00 8804.00.20 0406.90.92 2106.90.32 6304.19.00 9401.20.00 0406.90.93 2106.90.33 6304.20.00 9401.31.10 0406.90.94 2106.90.34 6304.91.10 9401.39.10 0406.90.95 2106.90.35 6304.91.90 9401.41.00 0406.90.96 2106.90.39 6304.92.10 9401.49.00 0406.90.98 2106.90.41 6304.92.90 9401.52.90 0406.90.99 2106.90.42 6304.93.10 9401.59.90 0407.11.11 2106.90.51 6304.93.90 9401.61.10 0407.11.12 2106.90.52 6304.99.10 9401.69.10 0407.11.91 2106.90.93 6304.99.90 9401.71.10 0407.11.92 2106.90.94 6305.10.00 9401.79.10 0407.21.10 2106.90.95 6305.90.00 9401.80.10 0407.21.20 2106.90.99 6306.12.00 9403.20.00 0407.90.11 2202.99.31 6306.19.00 9403.40.00 0407.90.12 2202.99.32 6306.22.00 9403.50.00 0408.11.10 2202.99.33 6306.29.00 9403.60.10 0408.11.20 2202.99.39 6306.30.00 9403.70.10 0408.19.10 2204.21.10 6306.40.00 9403.82.19 0408.19.20 2204.21.21 6306.90.10 9403.89.19 0408.91.10 2206.00.11 6306.90.90 9404.10.00 0408.91.20 2206.00.12 6307.20.00 9404.21.00 0408.99.10 2206.00.18 6307.90.30 9404.29.00 0408.99.20 2206.00.19 6307.90.40 9404.30.00 1101.00.20 2206.00.21 6307.90.50 9404.40.00 1102.90.12 2206.00.22 6307.90.91 9404.90.10 1103.11.20 2206.00.31 6308.00.00 9404.90.90 1103.19.12 2206.00.39 6309.00.90 9405.11.00 1103.20.12 2206.00.41 6401.10.11 9405.19.00 1103.20.22 2206.00.49 6401.10.19 9405.21.00 1104.19.12 2206.00.50 6401.10.20 9405.29.00 1104.19.22 2206.00.61 6401.92.11 9405.31.00 1104.29.12 2206.00.62 6401.92.12 9405.39.00 1104.29.22 2206.00.63 6401.92.91 9405.41.00 1104.30.12 2206.00.64 6401.99.11 9405.42.10 1107.10.12 2206.00.65 6401.99.19 9405.42.90 1107.10.92 2206.00.66 6401.99.20 9405.49.20 1107.20.12 2206.00.67 6402.19.90 9405.49.90 1108.11.20 2206.00.68 6402.20.11 9405.50.10 1108.19.12 2206.00.71 6402.20.19 9405.50.90 1109.00.20 2206.00.72 6402.20.20 9405.61.00 1507.10.00 2206.00.80 6402.91.10 9405.69.00 1508.10.00 2206.00.91 6402.91.90 9801.20.00 1508.90.00 2206.00.92 6402.99.10 9826.10.00 1511.10.00 2206.00.93 6402.99.90 9826.20.00 1512.11.00 2207.10.00 6403.19.20 9826.30.00 1512.19.19 2207.20.11 6403.19.90 9826.40.00 1512.19.29 2207.20.12 6403.20.00 9897.00.00 1512.21.00 2208.40.10 6403.40.00 9898.00.00 1512.29.00 2208.40.90 6403.51.10 9899.00.00 1513.11.00 2208.50.00 6403.51.90 9904.00.00 1513.19.90 2208.60.00 6403.59.20 9938.00.00 1513.21.00 2208.70.00 6403.59.91 9971.00.00 1513.29.90 2208.90.29 6403.59.99 9987.00.00 1514.11.00 2208.90.41 6403.91.00 9990.00.00 1514.19.00 2208.90.49 6403.99.30 9992.00.00
[Amendments]
Tariff Item Initial Rate Final Rate 0105.13.90 8%Free (Y3) 0105.14.90 8%Free (Y3) 0201.10.20 26.5%Free (Y3) 0201.20.20 26.5%Free (Y3) 0201.30.20 26.5%Free (Y3) 0202.10.20 26.5%Free (Y3) 0202.20.20 26.5%Free (Y3) 0202.30.20 26.5%Free (Y3) 0207.41.00 8%Free (Y3) 0207.42.00 5.5%Free (Y1) 0207.45.90 4.5%Free (Y1) 0207.51.00 8%Free (Y3) 0207.52.00 5.5%Free (Y1) 0207.55.90 4.5%Free (Y1) 0207.60.11 8%Free (Y3) 0207.60.20 5.5%Free (Y1) 0207.60.99 4.5%Free (Y1) 0306.11.00 5%Free (Y3) 0306.12.10 4%Free (Y1) 0306.14.90 5%Free (Y3) 0306.15.00 5%Free (Y3) 0306.19.00 5%Free (Y3) 0306.31.00 5%Free (Y3) 0306.33.00 5%Free (Y3) 0306.34.00 5%Free (Y3) 0306.39.00 5%Free (Y3) 0306.91.00 5%Free (Y3) 0306.92.10 4%Free (Y1) 0306.93.00 5%Free (Y3) 0306.94.00 5%Free (Y3) 0306.99.00 5%Free (Y3) 0307.22.10 4%Free (Y1) 0307.29.10 4%Free (Y1) 0307.32.10 4%Free (Y1) 0307.39.10 4%Free (Y1) 0307.60.10 4%Free (Y1) 0307.83.10 4%Free (Y1) 0307.84.10 4%Free (Y1) 0307.87.10 4%Free (Y1) 0307.88.10 4%Free (Y1) 0307.92.10 4%Free (Y1) 0307.99.10 4%Free (Y1) 0308.12.10 4%Free (Y1) 0308.19.10 4%Free (Y1) 0308.22.10 4%Free (Y1) 0308.29.10 4%Free (Y1) 0308.30.10 4%Free (Y1) 0308.90.10 4%Free (Y1) 0309.90.10 5%Free (Y3) 0309.90.21 4%Free (Y1) 0309.90.91 4%Free (Y1) 0410.10.90 11%Free (Y3) 0410.90.00 11%Free (Y3) 0601.10.11 6%Free (Y2) 0601.10.29 6%Free (Y2) 0601.20.90 6%Free (Y2) 0602.40.10 6%Free (Y2) 0602.90.90 6%Free (Y2) 0603.11.00 10.5%Free (Y3) 0603.12.00 8%Free (Y3) 0603.13.10 16%Free (Y3) 0603.13.90 12.5%Free (Y3) 0603.14.00 8%Free (Y3) 0603.15.00 6%Free (Y2) 0603.19.00 6%Free (Y2) 0603.90.10 6.5%Free (Y2) 0603.90.20 8%Free (Y3) 0604.20.90 6%Free (Y2) 0604.90.90 8%Free (Y3) 0702.00.21 4.68¢/kg but not less than 12.5%Free (Y3) 0702.00.91 4.68¢/kg but not less than 12.5%Free (Y3) 0703.10.10 4.23¢/kg but not less than 9.5%Free (Y2) 0703.10.31 4.68¢/kg but not less than 10.5%Free (Y3) 0703.10.41 2.81¢/kg but not less than 12.5%Free (Y3) 0703.10.91 2.81¢/kg but not less than 12.5%Free (Y3) 0704.10.11 1.88¢/kg but not less than 4% plus 4%Free (Y2) 0704.10.31 4.68¢/kg but not less than 12.5%Free (Y3) 0704.20.11 5.62¢/kg but not less than 10.5% plus 4%Free (Y3) 0704.20.12 5.62¢/kg but not less than 10.5%Free (Y3) 0704.90.31 2.35¢/kg but not less than 12.5%Free (Y3) 0704.90.41 2.35¢/kg but not less than 12.5%Free (Y3) 0705.11.11 2.35¢/kg but not less than 12.5% plus 4%Free (Y3) 0705.11.12 2.35¢/kg but not less than 12.5%Free (Y3) 0705.19.11 2.35¢/kg but not less than 12.5% plus 4%Free (Y3) 0705.19.12 2.35¢/kg but not less than 12.5%Free (Y3) 0706.10.11 1.88¢/kg but not less than 4% plus 4%Free (Y2) 0706.10.31 0.94¢/kg plus 4%Free (Y1) 0706.90.21 1.88¢/kg but not less than 8.5% plus 4%Free (Y3) 0706.90.22 1.88¢/kg but not less than 8.5%Free (Y2) 0706.90.51 1.41¢/kg but not less than 6%Free (Y1) 0707.00.91 4.22¢/kg but not less than 12.5%Free (Y3) 0708.10.91 3.75¢/kg but not less than 8.5%Free (Y2) 0708.20.21 3.75¢/kg but not less than 8.5% plus 4%Free (Y3) 0708.20.22 3.75¢/kg but not less than 8.5%Free (Y2) 0709.20.91 10.31¢/kg but not less than 12.5%Free (Y3) 0709.40.11 3.75¢/kg but not less than 12.5% plus 4%Free (Y3) 0709.40.12 3.75¢/kg but not less than 12.5%Free (Y3) 0709.51.90 8.43¢/kg but not less than 8.5%Free (Y3) 0709.52.90 8.43¢/kg but not less than 8.5%Free (Y3) 0709.53.90 8.43¢/kg but not less than 8.5%Free (Y3) 0709.54.90 8.43¢/kg but not less than 8.5%Free (Y3) 0709.55.90 8.43¢/kg but not less than 8.5%Free (Y3) 0709.59.90 8.43¢/kg but not less than 8.5%Free (Y3) 0709.60.10 3.75¢/kg but not less than 8.5%Free (Y2) 0709.99.11 3.28¢/kg but not less than 8.5%Free (Y2) 0709.99.31 2.81¢/kg but not less than 12.5% plus 4%Free (Y3) 0709.99.32 2.81¢/kg but not less than 12.5%Free (Y3) 0711.40.90 10.5%Free (Y3) 0712.32.90 6%Free (Y2) 0712.33.00 6%Free (Y2) 0712.34.90 6%Free (Y2) 0712.39.19 6%Free (Y2) 0713.10.10 5.5%Free (Y1) 0806.10.99 6%Free (Y2) 0808.10.90 8.5%Free (Y3) 0808.30.91 2.81¢/kg but not less than 10.5%Free (Y3) 0809.10.91 4.68¢/kg but not less than 10.5%Free (Y3) 0809.21.11 5.64¢/kg but not less than 8%Free (Y2) 0809.21.90 6%Free (Y2) 0809.29.21 5.62¢/kg but not less than 8.5%Free (Y2) 0809.29.90 6%Free (Y2) 0809.30.21 5.62¢/kg but not less than 10.5%Free (Y3) 0809.30.90 8.5%Free (Y3) 0809.40.21 2.81¢/kg but not less than 10.5%Free (Y3) 0809.40.31 3.75¢/kg but not less than 10.5%Free (Y3) 0809.40.90 8.5%Free (Y3) 0810.10.91 5.62¢/kg but not less than 8.5%Free (Y2) 0811.10.90 12.5%Free (Y3) 0811.20.00 6%Free (Y2) 0811.90.10 9.37¢/kg but not less than 12.5%Free (Y3) 0811.90.20 10.5%Free (Y3) 0904.12.90 3%Free (Y2) 1001.11.20 49%Free (Y3) 1001.19.20 49%Free (Y3) 1001.91.20 76.5%Free (Y3) 1001.99.20 76.5%Free (Y3) 1003.10.12 94.5%Free (Y3) 1003.10.92 21%Free (Y3) 1003.90.12 94.5%Free (Y3) 1003.90.92 21%Free (Y3) 1108.13.00 10.5%Free (Y3) 1202.42.10 6%Free (Y2) 1209.30.10 5.5%Free (Y2) 1209.91.90 5.5%Free (Y1) 1209.99.20 5.5%Free (Y1) 1214.10.00 10%Free (Y3) 1504.10.99 5%Free (Y3) 1602.10.90 12.5%Free (Y3) 1602.39.91 9.5%Free (Y3) 1602.41.10 9.5%Free (Y3) 1602.42.10 9.5%Free (Y3) 1602.49.10 12.5%Free (Y3) 1602.90.10 11%Free (Y3) 1602.90.91 12.5%Free (Y3) 1604.13.90 9%Free (Y3) 1604.14.10 4.5%Free (Y1) 1604.14.90 7%Free (Y2) 1604.15.00 8%Free (Y3) 1604.16.90 9%Free (Y3) 1604.17.00 7%Free (Y2) 1604.18.00 7%Free (Y2) 1604.19.10 7%Free (Y2) 1604.19.90 7%Free (Y2) 1604.20.10 11%Free (Y3) 1604.20.20 7%Free (Y2) 1604.20.90 7%Free (Y2) 1605.10.00 5%Free (Y1) 1605.30.90 4%Free (Y1) 1605.52.00 4%Free (Y1) 1605.53.00 4%Free (Y1) 1605.56.00 6.5%Free (Y1) 1605.57.00 4%Free (Y1) 1605.58.00 4%Free (Y1) 1605.59.10 4%Free (Y1) 1605.59.90 4%Free (Y1) 1605.61.00 4%Free (Y1) 1605.62.00 4%Free (Y1) 1605.63.00 4%Free (Y1) 1702.11.00 6%Free (Y2) 1702.90.11$11.99/tonne Free (Y2) 1702.90.12$13.05/tonne Free (Y2) 1702.90.13$13.26/tonne Free (Y2) 1702.90.14$13.47/tonne Free (Y2) 1702.90.15$13.69/tonne Free (Y2) 1702.90.16$13.90/tonne Free (Y2) 1702.90.17$14.11/tonne Free (Y2) 1702.90.18$15.17/tonne Free (Y2) 1702.90.29 2.12¢/kg Free (Y2) 1702.90.40 6%Free (Y2) 1702.90.50 8.5%Free (Y3) 1702.90.69$26.67/tonne Free (Y3) 1702.90.89$4.52/tonne Free (Y3) 1702.90.90 11%Free (Y3) 1703.10.10 12.5%Free (Y3) 1703.90.10 12.5%Free (Y3) 1901.10.90 9.5%Free (Y2) 1901.90.12 19.78¢/kg plus 17%Free (Y2) 1902.11.90 6%Free (Y2) 1902.19.99 6%Free (Y2) 1902.20.00 11%Free (Y3) 1902.30.40 6%Free (Y2) 1902.30.50 11%Free (Y3) 1902.40.10 5.5%Free (Y1) 1904.30.10 4%Free (Y1) 1904.30.50 6%Free (Y1) 1904.30.61 3%Free (Y1) 1904.30.69 4.5%Free (Y1) 1904.90.50 6%Free (Y1) 1904.90.69 4.5%Free (Y1) 2001.10.00 8%Free (Y2) 2001.90.10 8%Free (Y2) 2002.10.00 11.5%Free (Y2) 2002.90.00 11.5%Free (Y2) 2003.10.00 17%Free (Y1) 2003.90.90 17%Free (Y2) 2005.10.00 8%Free (Y2) 2005.20.00 6%Free (Y1) 2005.40.00 8%Free (Y2) 2005.51.90 8%Free (Y2) 2005.59.00 8%Free (Y1) 2005.60.00 14%Free (Y2) 2005.70.90 8%Free (Y2) 2005.80.00 10.5%Free (Y2) 2005.99.11 14.5%Free (Y2) 2005.99.19 8%Free (Y2) 2005.99.90 8%Free (Y1) 2007.91.00 8.5%Free (Y2) 2007.99.10 12.5%Free (Y2) 2007.99.90 8.5%Free (Y2) 2008.11.90 6%Free (Y1) 2008.19.90 6%Free (Y1) 2008.40.10 6%Free (Y1) 2008.40.20 9.5%Free (Y2) 2008.40.90 9.5%Free (Y2) 2008.50.10 6%Free (Y1) 2008.50.90 9.5%Free (Y2) 2008.60.10 6%Free (Y1) 2008.60.90 12.5%Free (Y2) 2008.70.10 6%Free (Y2) 2008.70.90 8%Free (Y2) 2008.80.00 8.5%Free (Y3) 2008.93.00 6%Free (Y2) 2008.97.90 6%Free (Y2) 2008.99.10 4%Free (Y1) 2008.99.20 4%Free (Y1) 2008.99.40 6%Free (Y1) 2008.99.90 6%Free (Y1) 2009.50.00 12.5%Free (Y2) 2009.61.90 9.5%Free (Y2) 2009.69.90 9.5%Free (Y2) 2009.71.10 8.5%Free (Y2) 2009.71.90 4%Free (Y1) 2009.79.19 8.5%Free (Y2) 2009.79.90 4%Free (Y1) 2009.89.20 9.5%Free (Y1) 2009.90.30 6%Free (Y1) 2009.90.40 9.5%Free (Y3) 2103.10.00 9.5%Free (Y1) 2103.20.10 12.5%Free (Y2) 2103.20.90 12.5%Free (Y2) 2103.30.10 3%Free (Y1) 2103.30.20 9.5%Free (Y2) 2103.90.10 11%Free (Y1) 2103.90.20 8%Free (Y1) 2103.90.90 9.5%Free (Y1) 2104.10.00 6%Free (Y1) 2104.20.00 11%Free (Y2) 2106.10.00 11%Free (Y3) 2106.90.21 6%Free (Y2) 2106.90.29 6%Free (Y2) 2201.90.00 6.5%Free (Y1) 2202.10.00 11%Free (Y2) 2202.99.10 3.3¢/litre Free (Y1) 2202.99.21 11%Free (Y3) 2202.99.22 11%Free (Y3) 2202.99.90 11%Free (Y3) 2209.00.00 9.5%Free (Y3) 2309.10.00 3.5%Free (Y1) 2309.90.20 10.5%Free (Y3) 2309.90.34 3%Free (Y1) 2309.90.36 3%Free (Y1) 2401.10.91 2.5%Free (Y3) 2401.10.99 5.5%Free (Y3) 2401.20.10 8%Free (Y3) 2401.20.90 8%Free (Y3) 2401.30.00 6.5%Free (Y3) 2402.10.00 8%Free (Y3) 2402.20.00 12.5%Free (Y3) 2402.90.00 6.5%Free (Y3) 2403.11.00 4%Free (Y3) 2403.19.00 4%Free (Y3) 2403.91.10 5%Free (Y3) 2403.91.20 10%Free (Y3) 2403.91.90 13%Free (Y3) 2403.99.10 5%Free (Y3) 2403.99.20 9.5%Free (Y3) 2403.99.90 9.5%Free (Y3) 2404.11.10 13%Free (Y3) 2404.11.90 9.5%Free (Y3) 2703.00.00 6.5%Free (Y2) 2711.12.10 12.5%Free (Y3) 2711.19.10 12.5%Free (Y3) 2712.10.00 7%Free (Y3) 2852.90.10 6.5%Free (Y2) 3006.93.10 6%Free (Y3) 3006.93.20 9.5%Free (Y3) 3006.93.30 10.5%Free (Y3) 3006.93.40 11%Free (Y3) 3208.10.00 6.5%Free (Y2) 3209.10.00 6.5%Free (Y2) 3210.00.00 6.5%Free (Y2) 3213.90.10 6.5%Free (Y2) 3214.10.90 6.5%Free (Y2) 3304.10.00 6.5%Free (Y2) 3304.20.00 6.5%Free (Y2) 3304.91.00 6.5%Free (Y2) 3304.99.90 6.5%Free (Y2) 3305.10.00 6.5%Free (Y2) 3305.20.00 6.5%Free (Y2) 3306.10.00 6.5%Free (Y2) 3306.20.00 8%Free (Y3) 3307.49.00 6.5%Free (Y2) 3401.11.90 6.5%Free (Y2) 3401.20.90 6.5%Free (Y2) 3401.30.00 6.5%Free (Y2) 3402.42.90 6.5%Free (Y2) 3402.50.90 6.5%Free (Y2) 3402.90.99 6.5%Free (Y2) 3403.11.10 6.5%Free (Y2) 3403.11.90 6%Free (Y2) 3403.19.19 6.5%Free (Y2) 3403.91.90 6%Free (Y2) 3404.20.90 6.5%Free (Y2) 3404.90.20 6.5%Free (Y2) 3405.20.00 6.5%Free (Y2) 3405.40.00 6.5%Free (Y2) 3406.00.10 5.5%Free (Y2) 3406.00.90 5.5%Free (Y2) 3407.00.20 6.5%Free (Y2) 3505.10.19 8%Free (Y3) 3505.10.20 6.5%Free (Y2) 3505.20.90 8%Free (Y3) 3506.10.00 6.5%Free (Y2) 3506.99.00 6.5%Free (Y2) 3606.10.00 6.5%Free (Y2) 3701.91.10 6.5%Free (Y2) 3701.91.20 6.5%Free (Y2) 3702.31.00 6.5%Free (Y2) 3702.32.00 6.5%Free (Y2) 3702.39.00 6.5%Free (Y2) 3702.41.00 6.5%Free (Y2) 3702.42.90 6.5%Free (Y2) 3702.43.20 6.5%Free (Y2) 3702.44.20 6.5%Free (Y2) 3702.52.00 6.5%Free (Y2) 3702.53.00 6.5%Free (Y2) 3702.54.90 6.5%Free (Y2) 3702.96.00 6.5%Free (Y2) 3702.97.00 6.5%Free (Y2) 3702.98.00 6.5%Free (Y2) 3703.10.00 6.5%Free (Y2) 3703.90.90 6.5%Free (Y2) 3704.00.90 6.5%Free (Y2) 3705.00.19 6.5%Free (Y2) 3706.10.10 6.5%Free (Y2) 3706.90.10 6.5%Free (Y2) 3707.10.00 6.5%Free (Y2) 3808.52.00 6.5%Free (Y2) 3808.59.10 6.5%Free (Y2) 3808.61.00 6.5%Free (Y2) 3808.62.10 6.5%Free (Y2) 3808.92.10 6.5%Free (Y2) 3825.10.00 6.5%Free (Y2) 3825.20.00 6.5%Free (Y2) 3825.30.20 15.5%Free (Y3) 3825.30.90 6.5%Free (Y2) 3825.41.00 6.5%Free (Y2) 3825.49.00 6.5%Free (Y2) 3825.50.00 6.5%Free (Y2) 3825.61.00 6.5%Free (Y2) 3825.69.00 6.5%Free (Y2) 3825.90.00 6.5%Free (Y2) 3919.10.99 6.5%Free (Y2) 3922.20.00 6.5%Free (Y2) 3922.90.00 6.5%Free (Y2) 3923.21.90 6.5%Free (Y2) 3923.29.90 6.5%Free (Y2) 3923.30.90 6.5%Free (Y2) 3923.50.90 6.5%Free (Y2) 3923.90.90 6.5%Free (Y2) 3924.10.00 6.5%Free (Y2) 3924.90.00 6.5%Free (Y2) 3926.20.91 6.5%Free (Y2) 3926.20.92 6.5%Free (Y2) 3926.20.94 6.5%Free (Y2) 3926.20.99 6.5%Free (Y2) 3926.40.10 6.5%Free (Y2) 3926.40.90 6.5%Free (Y2) 3926.90.99 6.5%Free (Y2) 4011.10.00 7%Free (Y3) 4011.20.00 7%Free (Y3) 4011.70.90 6.5%Free (Y2) 4011.80.90 6.5%Free (Y2) 4015.12.90 15.5%Free (Y3) 4015.19.90 15.5%Free (Y3) 4015.90.20 10%Free (Y3) 4015.90.90 14%Free (Y3) 4016.91.00 7%Free (Y3) 4016.92.00 6.5%Free (Y2) 4016.93.19 6.5%Free (Y2) 4016.95.10 9.5%Free (Y3) 4016.99.30 6.5%Free (Y2) 4016.99.90 6.5%Free (Y2) 4017.00.90 6.5%Free (Y2) 4201.00.90 7%Free (Y3) 4202.12.10 11%Free (Y3) 4202.12.90 11%Free (Y3) 4202.21.00 10%Free (Y3) 4202.22.10 10.5%Free (Y3) 4202.22.90 10.5%Free (Y3) 4202.29.00 10.5%Free (Y3) 4202.31.00 8.5%Free (Y3) 4202.32.10 8%Free (Y3) 4202.32.90 8%Free (Y3) 4202.91.20 11%Free (Y3) 4202.91.90 7%Free (Y3) 4202.92.20 10%Free (Y3) 4202.92.90 7%Free (Y3) 4202.99.90 7%Free (Y3) 4203.29.10 7%Free (Y3) 4402.10.90 6.5%Free (Y2) 4402.20.90 6.5%Free (Y2) 4402.90.90 6.5%Free (Y2) 4409.29.10 3.5%Free (Y1) 4411.92.90 6%Free (Y1) 4414.10.00 6%Free (Y2) 4414.90.00 6%Free (Y2) 4415.10.80 9.5%Free (Y3) 4415.10.90 6%Free (Y1) 4417.00.90 6%Free (Y2) 4418.11.10 6%Free (Y1) 4418.11.90 8%Free (Y3) 4418.19.10 6%Free (Y1) 4418.19.90 8%Free (Y3) 4418.30.00 3%Free (Y1) 4418.40.00 6%Free (Y1) 4418.73.00 3%Free (Y1) 4418.74.00 3%Free (Y1) 4418.75.00 3%Free (Y1) 4418.79.00 3%Free (Y1) 4418.81.00 3%Free (Y1) 4418.82.00 3%Free (Y1) 4418.83.00 3%Free (Y1) 4418.89.00 3%Free (Y1) 4418.91.00 3%Free (Y1) 4418.92.00 3%Free (Y1) 4418.99.00 3%Free (Y1) 4419.11.00 6%Free (Y1) 4419.12.00 6%Free (Y1) 4419.19.00 6%Free (Y2) 4419.20.00 6%Free (Y2) 4419.90.00 6%Free (Y2) 4420.11.00 6%Free (Y2) 4420.19.00 6%Free (Y2) 4420.90.00 7%Free (Y3) 4421.10.00 6%Free (Y1) 4421.20.00 9.5%Free (Y3) 4421.91.20 7%Free (Y3) 4421.91.90 6%Free (Y2) 4421.99.20 7%Free (Y3) 4421.99.30 9.5%Free (Y3) 4421.99.90 6%Free (Y2) 4602.11.10 11%Free (Y3) 4602.11.92 6.5%Free (Y3) 4602.11.99 7%Free (Y3) 4602.12.10 11%Free (Y3) 4602.12.92 6.5%Free (Y3) 4602.12.99 7%Free (Y3) 4602.19.10 11%Free (Y3) 4602.19.92 6.5%Free (Y3) 4602.19.99 7%Free (Y3) 4602.90.10 11%Free (Y3) 4602.90.90 8%Free (Y3) 5609.00.00 14%Free (Y2) 6101.20.00 18%Free (Y3) 6101.30.00 18%Free (Y3) 6101.90.00 18%Free (Y1) 6102.10.00 18%Free (Y2) 6102.20.00 18%Free (Y3) 6102.30.00 18%Free (Y3) 6102.90.00 18%Free (Y1) 6103.10.10 18%Free (Y1) 6103.10.90 18%Free (Y1) 6103.22.00 18%Free (Y3) 6103.23.00 18%Free (Y3) 6103.29.00 18%Free (Y2) 6103.31.00 18%Free (Y1) 6103.32.00 18%Free (Y1) 6103.33.00 18%Free (Y1) 6103.39.10 18%Free (Y3) 6103.39.90 18%Free (Y2) 6103.41.00 18%Free (Y1) 6103.42.00 18%Free (Y3) 6103.43.00 18%Free (Y3) 6103.49.00 18%Free (Y3) 6104.13.00 18%Free (Y2) 6104.19.00 18%Free (Y1) 6104.22.00 18%Free (Y1) 6104.23.00 18%Free (Y1) 6104.29.00 18%Free (Y1) 6104.31.00 18%Free (Y2) 6104.32.00 18%Free (Y3) 6104.33.00 18%Free (Y3) 6104.39.10 18%Free (Y3) 6104.39.90 18%Free (Y1) 6104.41.00 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15.5%Free (Y3) 8908.00.90 15.5%Free (Y3) 9005.90.91 6%Free (Y1) 9005.90.99 6%Free (Y1) 9006.30.90 5%Free (Y1) 9006.53.10 5%Free (Y1) 9006.59.10 5%Free (Y1) 9006.69.20 6.5%Free (Y2) 9006.69.90 5%Free (Y1) 9007.10.90 5%Free (Y1) 9007.20.90 6%Free (Y2) 9008.50.10 6%Free (Y2) 9008.50.29 6%Free (Y2) 9008.50.30 5.5%Free (Y1) 9008.90.20 7%Free (Y3) 9017.10.20 8.5%Free (Y3) 9102.11.00 5%Free (Y1) 9102.91.90 5%Free (Y1) 9103.10.00 11%Free (Y3) 9103.90.00 14%Free (Y3) 9105.11.00 14%Free (Y3) 9105.19.00 14%Free (Y3) 9105.21.90 14%Free (Y3) 9105.29.00 14%Free (Y3) 9105.91.10 5%Free (Y1) 9105.91.90 14%Free (Y3) 9105.99.90 11%Free (Y3) 9106.90.10 14%Free (Y3) 9113.10.90 4.5%Free (Y1) 9201.20.00 7%Free (Y2) 9201.90.90 7%Free (Y2) 9202.90.90 6%Free (Y2) 9205.90.20 7%Free (Y2) 9205.90.90 6%Free (Y1) 9206.00.90 6%Free (Y1) 9207.10.00 6%Free (Y3) 9207.90.90 6%Free (Y3) 9208.10.00 6%Free (Y1) 9209.30.90 4.5%Free (Y1) 9209.91.90 5%Free (Y1) 9209.94.90 5%Free (Y1) 9301.10.90 7%Free (Y2) 9301.20.00 7%Free (Y2) 9301.90.90 7%Free (Y2) 9303.30.10 7%Free (Y2) 9304.00.90 7%Free (Y2) 9305.20.90 7.5%Free (Y3) 9306.21.00 7%Free (Y2) 9306.30.90 7%Free (Y2) 9306.90.90 7%Free (Y2) 9307.00.00 7%Free (Y2) 9401.53.90 9.5%Free (Y3) 9403.83.19 9.5%Free (Y3) 9406.90.20 15.5%Free (Y3) 9503.00.10 8%Free (Y3) 9506.59.90 7%Free (Y3) 9506.70.20 5.5%Free (Y2) 9507.10.90 6.5%Free (Y2) 9507.30.00 6.5%Free (Y3) 9507.90.10 7%Free (Y3) 9507.90.99 6.5%Free (Y2) 9601.90.00 6.5%Free (Y2) 9603.10.10 11%Free (Y3) 9603.10.20 7%Free (Y2) 9603.21.00 7%Free (Y3) 9603.29.00 7%Free (Y2) 9603.30.10 7%Free (Y2) 9603.40.10 15.5%Free (Y3) 9603.40.90 7%Free (Y2) 9603.90.10 11%Free (Y3) 9603.90.20 8%Free (Y3) 9603.90.30 15.5%Free (Y3) 9603.90.90 6.5%Free (Y2) 9607.11.90 10%Free (Y3) 9607.19.00 11%Free (Y3) 9607.20.10 11.5%Free (Y3) 9608.10.00 7%Free (Y2) 9608.20.00 7%Free (Y2) 9608.30.10 7%Free (Y2) 9608.30.90 7%Free (Y2) 9608.40.00 7%Free (Y2) 9608.50.00 7%Free (Y2) 9608.60.90 7%Free (Y2) 9608.99.90 7%Free (Y2) 9609.10.00 7%Free (Y2) 9609.90.00 7%Free (Y2) 9610.00.00 4.5%Free (Y1) 9611.00.00 6.5%Free (Y2) 9612.10.20 15.5%Free (Y3) 9612.10.30 15.5%Free (Y3) 9612.10.90 8.5%Free (Y3) 9612.20.00 8.5%Free (Y3) 9613.10.00 6.5%Free (Y2) 9613.20.00 9%Free (Y3) 9613.80.10 9.5%Free (Y3) 9613.80.90 8%Free (Y3) 9613.90.00 6.5%Free (Y2) 9614.00.19 6.5%Free (Y2) 9614.00.90 7%Free (Y2) 9615.11.00 5.5%Free (Y1) 9615.19.00 7%Free (Y2) 9616.10.00 8.5%Free (Y3) 9616.20.00 12%Free (Y3) 9617.00.00 7.5%Free (Y3) 9618.00.00 9%Free (Y3) 9619.00.22 12%Free (Y3) 9619.00.23 18%Free (Y3) 9619.00.24 17%Free (Y3) 9619.00.25 18%Free (Y3) 9619.00.29 18%Free (Y3) 9619.00.92 12%Free (Y3) 9619.00.99 7%Free (Y2) 9620.00.92 6%Free (Y2) 9701.22.90 7%Free (Y2) 9701.29.90 7%Free (Y2) 9701.92.90 7%Free (Y2) 9701.99.90 7%Free (Y2)
[Amendments]