Paragraph 3
The following percentages are prescribed as the percentages for the following classes of producer—
| (a) manufacturer | 6%; |
| (b) convertor | 11%; |
| (c) packer/filler | 36%; |
| (d) seller or wholesaler | 47%; and |
| (e) secondary provider | 83%. |
The following percentages are prescribed for the class of importer—
the manufacturer’s percentage, that is 6%—
on Class A supplies, where the importer also carries out the functions of a convertor,
on Class B supplies, where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a convertor, and
on Class C supplies to a convertor;
the manufacturer’s and the convertor’s percentages aggregated, that is 6% + 11% = 17%—
on Class A supplies, where the importer also carries out the functions of a packer/filler,
on Class B supplies, where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a packer/filler, and
on Class C supplies to a packer/filler;
the manufacturer's, the convertor’s and the packer/filler’s percentages aggregated, that is 6% + 11% + 36% = 53%—
on Class A supplies where the importer also carries out the functions of a seller,
on Class B supplies where the relevant packaging or packaging materials are supplied, by the distributor who receives them, to a seller, and
on Class C supplies to a seller; and
the manufacturer's, the convertor's, the packer/filler’s and the seller’s percentages aggregated, that is 6% + 11% + 36% + 47% = 100%—
on Class F supplies, and
on Class A supplies, where the importer is also the final user or consumer.