2011 Tariff

1
Customs Tariff Abbreviations, Symbols
SCHEDULE (Replacing Schedule 2 of the Principal Act) CUSTOMS TARIFF Preliminary In this Schedule : (a) the following expressions have the following meanings :(i) (ii) "Standard Tariff" means the Tariff set out in Part 1 of this Schedule; "heading" means any of the headings set out in the second column of the Standard Tariff, identified by four digits in that column;
(iii) "item" means any item in the Standard Tariff identified by eight digits in the first column of that Tariff and may include any heading or subheading or any sub-division of a heading or a subheading; (iv) "three or more dash sub-divisions" means any sub-division identified by three or more dashes in the description column.
(b) the symbol % appearing against any rate of duty means per cent ad valorem, and in all other cases means per cent; and (c) the following other abbreviations and symbols have the following meanings :Abbreviations AC ASTM Bq C cc cg cm cm cm cN DC g g/l Hz IR kcal kg kgf kN kPa kV kVA kvarkilovolt(s) kW l m mm Ci mm mN MPa N Symbols alternating current American Society for Testing Materials becquerel degree(s) Celsius cubic centimetre(s) centigram(s) centimetres square centimetre(s) cubic centimetre(s) centinewton(s) direct current gram(s) grams per litre hertz infra-red kilocalorie(s) kilogram(s) kilogram force kilonewton(s) kilopascal(s) kilovolt(s) kilovolt(s) - ampere(s) - ampere(s) - reactive kilowatt(s) litre(s) metre(s) metasquare metre microcurie millimetre(s) millinewton(s) megapascal(s) newton(s) Abbreviations No. opt UV V vol. W x % Examples 1500g/m - means one thousand five hundred grams per square metre 15C - means fifteen degrees Celsius - amendments operative from 03/11/2006 Symbols Number orthoparatonne(s) Ultra-violet volt(s) volume watt(s) x degree(s) percent
HS
2
Customs Tariff Abbreviations, Symbols
(d) the column headed `Statistical' is included in this Schedule for information purposes only and does not have any legal effect for customs tariff purposes. (e) the following are the standard unit of quantity for statistical purpose. quantity expressed are : Weight Length Area Volume Kilogrammes (Kg) Carat (carat) Metres (m) square metres (m) cubic metres (m) Litres (l) Litres of alcohol (la) 1,000 Kilowatt hours (1000 kwh) pieces/items (u) pairs (2u) dozens (12 u) thousands of pieces/items (1,000 u) packs (u (jeu/pack)) gross box(es) (GB) The standard units of
Electrical power Number (units)
3
Part 1 Standard Tariff Interpretative Rules
PART I STANDARD TARIFF GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM
The Tariff set out in this part is based on the International Convention on the Harmonized Commodity Description and Coding System established by the Convention for the classification of goods in Customs Tariffs signed in Brussels on the 14th day of June, nineteen hundred and eighty three and shall be interpreted and applied in accordance with the following Interpretative Rules and Additional Interpretative Rules and the Explanatory Notes to the Harmonized Commodity Description and Coding System : Interpretative Rules principles: 1. Classification of goods in the Tariff shall be governed by the following
The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions : (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
2.
3.
When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets of retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4
Part 1 Standard Tariff Interpretative Rules
4.
Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein : (a) Camera cases, musical instrument cases, gun cases drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character; (b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
5.
6.
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purpose of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
Additional Interpretative Rules 7. Rules 1,2,3,4,5 and 6 above are to be taken to apply, mutatis mutandis, as between three or more dash sub-divisions of the same heading or as between three or more dash sub-divisions of the same subheading. Wherever the expression "retail packings" or "packings for sale by retail" (including their grammatical variations and cognate expressions), occur and such expressions are without qualification as to size, weight or other quantitative criteria, then interpretations of these expressions in relation to any goods shall rest with the Comptroller. Materials and containers which qualify under Rule 5 above, are to be treated as being unconditionally free of duty when the goods of the item are subject to a specific duty. Materials and containers which do not qualify under Rule 5 above, are to be treated as being separately imported and fall to be classified under their appropriate items.
8.
9.
10. Split consignments - where goods consisting of one unit such as a vehicle or a piece of machinery, or plant, would in the opinion of the Comptroller have a particular tariff classification or tariff classifications if the goods were imported in one ship or aircraft and the various components of the unit are imported in more than one ship or aircraft, the goods will be classified as a single entity and will take the same classification as the classification of the whole.
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Section Titles LIST OF SECTION TITLES SECTION TITLES I II III IV V VI VII VIII IX X XI XII Live Animals; Animal Products Vegetable Products Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes Mineral Products Products of the Chemical or Allied Industries Plastics and Articles thereof; Rubber and articles thereof Raw Hides and Skins, Leather, Furskins and articles thereof; Saddlery and Harness; Travel Goods, handbags and similar containers; Articles of Animal Gut (Other than Silk-Worm Gut) Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork Pulp of Wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles thereof Textiles and Textile Articles Footwear, Headgear, Umbrellas, Sun-Umbrellas, Walking-Sticks, Seat-sticks, Whips, RidingCrops and Parts thereof; prepared Feathers and Articles made therewith; Artificial Flowers; Articles of Human Hair Articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials; Ceramic Products; Glass and Glassware Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metal Clad with Precious Metal and Articles thereof; Imitation Jewellery; Coin Base Metals and Articles of Base Metal Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of such articles Vehicles, Aircraft, Vessels and Associated Transport Equipment Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories thereof Arms and Ammunition; Parts and Accessories thereof Miscellaneous Manufactured Articles Works of Art, Collectors' Pieces and Antiques
XIII XIV XV XVI
XVII XVIII
XIX XX XXI
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Chapter Titles LIST OF SECTION AND CHAPTER TITLES
SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Section Notes. 1 2 3 4 5 Live animals. Meat and edible meat offal. Fish and crustaceans, molluscs and other aquatic invertebrates. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included. Products of animal origin, not elsewhere specified or included.
SECTION II VEGETABLE PRODUCTS Section Notes 6 7 8 9 10 11 12 13 14 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. Edible vegetables and certain roots and tubers. Edible fruit and nuts; peel of citrus fruit or melons. Coffee, tea, mate' and spices. Cereals. Products of the milling industry; malt; starches; inulin; wheat gluten. Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. Lac; gums, resins and other vegetable saps and extracts. Vegetable plaiting materials; vegetable products not elsewhere specified or included.
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Chapter Titles
SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Section Note. 16 17 18 19 20 21 22 23 24 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. Sugars and sugar confectionery. Cocoa and cocoa preparations. Preparations of cereals, flour, starch or milk; pastrycooks' products. Preparations of vegetables, fruit, nuts or other parts of plants. Miscellaneous edible preparations. Beverages, spirits and vinegar. Residues and waste from the food industries; prepared animal fodder. Tobacco and manufactured tobacco substitutes.
SECTION V MINERAL PRODUCTS 25 26 27 Salt; sulphur; earths and stone; plastering materials, lime and cement. Ores, slag and ash. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
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Chapter Titles SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Section Notes. 28 29 30 31 32 33 34 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. Organic chemicals. Pharmaceutical products. Fertilisers. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. Essential oils and resinoids; perfumery, cosmetic or toilet preparations. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster. Albuminoidal substances; modified starches; glues; enzymes. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. Photographic or cinematographic goods. Miscellaneous chemical products. SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Section Notes. 39 40 Plastics and articles thereof. Rubber and articles thereof.
35 36 37 38
Chapter Titles
SECTION VIII RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
41 42 43
Raw hides and skins (other than furskins) and leather. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). Furskins and artificial fur; manufactures thereof.
SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK 44 45 46 Wood an articles of wood; wood charcoal. Cork and articles of cork. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.
SECTION X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF 47 48 49 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paper board. Paper and paperboard; articles of paper pulp, of paper or of paperboard. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescript and plans.
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Chapter Titles
SECTION XI TEXTILES AND TEXTILES ARTICLES Section Notes. 50 51 52 53 54 55 56 57 58 59 60 61 62 63 Silk. Wool, fine or coarse animal hair; horsehair yarn and woven fabric. Cotton. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. Man-made filaments; strip and the like of man-made textile materials. Man-made staple fibres. Wadding, felt and nonwovens; special yarns, twine, cordage, ropes and cables and articles thereof. Carpets and other textile floor coverings. Special woven fabrics; tufted textile fabrics; lace; tapestries, trimmings; embroidery. Impregnated coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. Knitted or crocheted fabrics. Articles of apparel and clothing accessories, knitted or crocheted. Articles of apparel and clothing accessories, not knitted or crocheted. Other made up textile articles; sets; worn clothing and worn textile articles; rags.
SECTION XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN-UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64 65
Footwear, gaiters and the like; parts of such articles. Headgear and parts thereof.
11
Chapter Titles Section XII continued)
66 67
Umbrellas, sun-umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.
SECTION XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE 68 69 70 Articles of stone, plaster, cement, asbestos,mica or similar materials. Ceramic products. Glass and glassware.
SECTION XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin
SECTION XV BASE METALS AND ARTICLES OF BASE METAL
Section Notes. 72 73 74 75 76 77 78 Iron and steel. Articles of iron or steel. Copper and articles thereof. Nickel and articles thereof. Aluminium and articles thereof. (Reserved for possible future use in the Harmonised System). Lead and articles thereof.
12
(Section XV continued)
Chapter Titles 79 80 81 82 83 Zinc and articles thereof. Tin and articles thereof. Other base metals; cermets; articles thereof. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. Miscellaneous articles of base metal.
SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Section Notes. 84 85 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Section Notes. 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical )traffic signalling equipment of all kinds. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. Aircraft, spacecraft, and parts thereof. Ships, boats and floating structures.
87 88 89
13
Chapter Titles
SECTION XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF 90 91 92 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instrument and apparatus; parts and accessories thereof. Clocks and watches and parts thereof. Musical instruments; parts and accessories of such articles.
SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93
Arms and ammunition; parts and accessories thereof. SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES
94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. Toys, games and sports requisites; parts and accessories thereof. Miscellaneous manufactured articles.
95 96
SECTION XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97
Works of art, collectors' pieces and antiques.
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Section I Chapter 1 01.01/05
Section I LIVE ANIMALS; ANIMAL PRODUCTS Notes. 1.2.Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. Except where the context otherwise requires, throughout the Schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.
Chapter 1 Live Animals Note. 1.This chapter covers all live animals except : (a) (b) (c) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or 03.07; Cultures of micro-organisms and other products of heading 30.02; and Animals of heading 95.08
0101 0102 0103 0104 0105
Live horses, asses, mules and hinnies Live bovine animals Live swine Live sheep and goats Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls Other live animals
0106
15
Section I Chapter 1 01.01/01.05 Item No. (1) Description (2) 01.01 Live Horses, asses, mules and hinnies : 0101.10.00 0101.90.00 - Pure-bred breeding animals - Other 01.02 Live bovine animals. 0102.10.00 0102.90.00 - Pure-bred breeding animals - Other 01.03 Live swine. 0103.10.00 - Pure-bred breeding animals - Other : 0103.91.00 0103.92.00 - - Weighing less than 50 kg - - Weighing 50 kg or more 01.04 Live sheep and goats. 0104.10.00 0104.20.00 -Sheep - Goats 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. - Weighing not more 185 g : 0105.11.00 0105.12.00 0105.19.00 - - Fowls of the species Gallus domesticus - - Turkeys - - Other 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 001.411 001.415 001.419 u u u 5% 5% Free Free 15% 15% Free Free 001.210 001.220 u u 5% 5% Free Free 15% 15% Free Free 001.391 001.392 u u 5% Free 15% Free 001.310 u 5% 5% Free Free 15% 15% Free Free 001.110 001.190 u u 5% 5% Free Free 15% 15% Free Free 001.511 001.519 u u Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
16
Section I Chapter 1 01.06 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical Code Unit____ (7) (8)
Item No. (1)
Description (2) - Other :
VAT (5)
0105.94.00 0105.99.00
- - Fowls of the species Gallus domesticus - - Other 01.06 Other live animals. - Mammals :
5% 5%
Free Free
15% 15%
Free Free
001.492 001.499
u u
0106.11.00 0106.12.00
- - Primates - - Whales, dolphins and purpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order sirenia) - - Other - Reptiles (including snakes and turtles) - Birds :
5% 5%
Free Free
15% 15%
Free Free
001.412 001.911
u u
0106.19.00 0106.20.00
5% 5%
Free Free
15% 15%
Free Free
001.912 001.913
u u
0106.31.00 0106.32.00
- - Birds of prey - - Psittaciforms (including parrots, parakeets, macaws and cockatoos) - - Other - Other
5% 5%
Free Free
15% 15%
Free Free
001.914 001.915
u u
0106.39.00 0106.90.00
5% 5%
Free Free
15% 15%
Free Free
001.916 001.919
u u
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Section I Chapter 2 Notes
Chapter 2 Meat and edible meat offal Note. 1.This chapter does not cover : (a) (b) (c) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption; Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or Animal fat, other than products of heading 02.09 (Chapter 15).
____________________________________________________________________________________________________ 0201 0202 0203 0204 0205 0206 Meat of bovine animals, fresh or chilled Meat of bovine animals, frozen Meat of swine, fresh, chilled or frozen Meat of sheep or goats, fresh, chilled or frozen Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen Meat and edible offal, of the poultry of 0105, fresh, chilled or frozen Other meat and edible meat offal, fresh, chilled or frozen Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
0207 0208 0209 0210
_____________________________________________________________________________________________________
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Section 1 Chapter 2 02.01/02.03 ________ Statistical _ Code Unit (7) (8)
Item No. (1)
Description (2) 02.01 Meat of bovine animals, fresh or chilled.
Import Duty Fiscal Excise (3) (4)
VAT (5)
Export Duty (6)
0201.10.00 0201.20.00 0201.30.00
- Carcasses and half-carcasses - Other cuts with bone in - Boneless 02.02 Meat of bovine animals, frozen.
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
011.111 011.119 011.120
kg kg kg
0202.10.00 0202.20.00 0202.30.00
- Carcasses and half-carcasses - Other cuts with bone in - Boneless 02.03 Meat of swine, fresh, chilled or frozen. - Fresh or chilled :
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
011.211 011.219 011.220
kg kg kg
0203.11.00 0203.12.00 0203.19.00
- - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in - - Other
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
012.211 012.212 012.219
kg kg kg
19
Section 1 Chapter 2 02.04/02.06 Import Duty Fiscal Excise (3) (4) Export Duty (6) ______ Statistical Code Unit__ (7) (8)
Item No. (1)
Description (2) - Frozen :
VAT (5)
0203.21.00 0203.22.00 0203.29.00
- - Carcasses and half-carcasses - - Hams, shoulders and cuts thereof, with bone in - - Other 02.04 Meat of sheep or goats, fresh, chilled or frozen.
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
012.221 012.222 012.229
kg kg kg
0204.10.00
- Carcasses and half-carcasses of lamb, fresh or chilled - Other meat of sheep, fresh or chilled :
15%
Free
15%
Free
012.111
kg
0204.21.00 0204.22.00 0204.23.00 0204.30.00
- - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Carcasses and half-carcasses of lamb, frozen - Other meat of sheep, frozen:
15% 15% 15% 15%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
012.112 012.113 012.114 012.121
kg kg kg kg
0204.41.00 0204.42.00 0204.43.00 0204.50.00 0205.00.00
- - Carcasses and half-carcasses - - Other cuts with bone in - - Boneless - Meat of goats 02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
15% 15% 15% 15% 15%
Free Free Free Free Free
15% 15% 15% 15% 15%
012.122 012.123 012.124 012.130 012.400
kg kg kg kg kg
0206.10.00
- Of bovine animals, fresh or chilled
32%
Free
15%
Free
012.510
kg
20
Section I Chapter 2 02.07 Import Duty ____ Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) - Of Bovine animals, frozen :
0206.21.00 0206.22.00 0206.29.00 0206.30.00
- - Tongues - - Livers - - Other - Of swine, fresh or chilled - Of swine, frozen :
32% 32% 32% 15%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
012.521 012.522 012.529 012.530
kg kg kg kg
0206.41.00 0206.49.00 0206.80.00 0206.90.00
- - Livers - - Other - Other, fresh or chilled - Other, frozen 02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. - Of fowls of the species Gallus domesticus :
15% 15% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
012.541 012.549 012.550 012.560
kg kg kg kg
0207.11.00 0207.12.00 0207.13.00 0207.14.00
- - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Cuts and offal, fresh or chilled - - Cuts and offal, frozen - Of turkeys :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
012.311 012.321 012.341 012.351
kg kg kg kg
0207.24.00 0207.25.00
- - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen
15% 15%
Free Free
15% 15%
Free Free
012.315 012.325
kg kg
21
Section I Chapter 2 02.08/02.10 Item No. (1) 0207.26.00 0207.27.00 Description (2) - - Cuts and offals, fresh or chilled - - Cuts and offals, frozen - Of ducks, geese or guinea fowls : 0207.32.00 0207.33.00 0207.34.00 0207.35.00 0207.36.00 - - Not cut in pieces, fresh or chilled - - Not cut in pieces, frozen - - Fatty livers, fresh or chilled - - Other, fresh or chilled - - Other, frozen 02.08 Other meat and edible meat offal, fresh, chilled or frozen. 0208.10.00 0208.30.00 0208.40.00 - Of rabbits or hares - Of primates - Of whales, dolphins and purpoises (mammals of the order Cetacea); of manatees and Dugongs (mammals of the order Sirenia) - Of reptiles (including snakes and turtles) - Other 02.09 Pig fat, free of lean meat, and poultry fat, not rendered, or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal : 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 012.991 012.993 012.994 kg kg kg 32% 32% 32% 32% 32% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 012.319 012.329 012.331 012.339 012.360 kg kg kg kg kg Import Duty ____ Fiscal Excise VAT (3) 15% 15% (4) Free Free (5) 15% 15% Export Duty (6) Free Free Statistical Code Unit (7) 012.345 012.355 (8) kg kg
0208.50.00 0208.90.00 0209.00.00
15% 15% 5%
Free Free Free
15% 15% 15%
Free Free Free
012.995 012.999 411.310
kg kg kg
22
Section I Chapter 2 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) - Meat of swine :
0210.11.00
- - Hams, shoulders and cuts thereof, with bone in - - Bellies (streaky) and cuts thereof - - Other - Meat of bovine animals - Other, including edible flours and meals of meat or meat offal :
15%
Free
15%
Free
016.110
kg
0210.12.00 0210.19.00 0210.20.00
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
016.120 016.190 016.810
kg kg kg
0210.91.00 0210.92.00
- - Of primates - - Of whales, dolphins and purpoises (mammals of the order Cetacea); of manatees and Dugongs (mammals of the order Sirenia) - - Of reptiles (including snakes and turtles) - - Other
15% 15%
Free Free
15% 15%
Free Free
016.891 016.899
kg kg
0210.93.00 0210.99.00
15% 15%
Free Free
15% 15%
Free Free
012.995 012.999
kg kg
23
Section 1 Chapter 3 Notes Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Note. 1.(a) This chapter does not cover : Mammals of heading 01.06; (b) (c) Meat of mammals of heading 01.06 (heading 02.08 or 02.10); Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
(d) 2.-
In this chapter the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
0301 0302 0303 0304 0305
Live fish Fish, fresh or chilled, excluding fish fillets and other fish meat of 0304 Fish, frozen, excluding fish fillets and other fish meat of 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; Flours, meals and pellets of fish, fit for human consumption Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption
0306
0307
24
Section I Chapter 3 03.01/03.02
Item No. (1)
Description (2)
03.01 Live fish.
Import Duty _____ Fiscal Excise VAT (3) (4) (5)
Export Duty (6)
Statistical Code Unit (7) (8)
0301.10.00
- Ornamental fish - Other live fish :
15%
Free
15%
Free
034.111
no.
0301.91.00
- - Trout (salmo Oncorhynchus Oncorhynchus Oncorhynchus Oncorhynchus Oncorhynchus
trutta, Oncorhynchus mykiss, clarki, aguabonita, gilae, apache and chrysogaster)
15%
Free
15%
Free
034.112
kg
0301.92.00 0301.93.00 0301.94.00 0301.95.00 0301.99.00
- - Eels (Anguilla spp.) - - Carp - - Bluefin tunas (Thunnus thynnus) - - Southern bluefin tunas (Thunnus maccoyii) - - Other 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding livers and roes :
15% 15% 15% 15% 15%
15% 15% 15% 15% 15%
034.113 034.114 034.115 034.116 034.119
kg kg kg kg kg
0302.11.00
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
15%
Free
15%
Free
034.121
kg
0302.12.00
15%
Free
15%
Free
034.122
kg
0302.19.00
15%
Free
15%
Free
034.129
kg
0302.21.00 0302.22.00
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) - - Plaice (Pleuronectes platessa)
15% 15%
Free Free
15% 15%
Free Free
034.131 034.132
kg kg
25
Section I Section I Chapter 3 ____________________________________________
Item No. (1)

0302.23.00 0302.29.00
Description (2)
- - Sole (Solea spp.) - - Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
Import Duty __ Fiscal Excise VAT (3)

15% 15%
Export Duty (6)
Statistical_ Code Unit (7)

034.133 034.139
(4)
Free Free
(5)
15% 15%
(8)
kg kg
Free Free
0302.31.00 0302.32.00 0302.33.00 0302.34.00 0302.35.00 0302.36.00 0302.39.00 0302.40.00
- - Albacore or longfinned tunas (Thunnus alalunga) - - Yellow fin tunas (Thunnus albacares) - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus) - - Bluefin tunas (Thunnus thynnus) - - Southern Bluefin tunas (Thunnus maccoyii) - - Other - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes - Other fish excluding livers and roes :
15% 15% 15% 15% 15% 15% 15% 15%
Free Free Free Free Free Free Free Free
15% 15% 15% 15% 15% 15% 15% 15%
034.141 034.142 034.143 034.144 034.145 034.146 034.149 034.151
kg kg kg kg kg kg kg kg
0302.50.00
15%
Free
15%
Free
034.160
kg
0302.61.00
- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) - - Haddock (Melanogrammus aeglefinus) - - Coalfish (Pollchius virens) - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
15%
Free
15%
Free
034.152
kg
0302.62.00 0302.63.00 0302.64.00
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
034.181 034.182 034.170
kg kg kg
26
Section 1 Chapter 3 03.03
Item No. (1)

0302.65.00 0302.66.00 0302.67.00 0302.68.00 0302.69.00 0302.70.00
Description (2)
- - Dogfish and other sharks - - Eels (Anguilla spp.) - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp) - - Other - Livers and roes 03.03 Fish, frozen, excluding fish fillet and other fish meat of heading 03.04. - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawtscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes : - Other salmonidae, excluding livers and roes :

15% 15% 15% 15% 15% 15%
______________________________ Export Statistical_ Duty Code Unit (6)

Free Free Free Free Free Free
(4)
(5)
15% 15% 15% 15% 15% 15%
(7)
034.183 034.184 034.185 034.186 034.189 034.190
(8)
kg kg kg kg kg kg
0303.11.00 0303.19.00
- - Sockeye salmon (red salmon) (Oncorhynchus nerka) - - Other - Other salmonidae, excluding Livers and roes :
15% 15%
Free Free
15% 15%
Free Free
034.212 034.213
kg kg
0303.21.00
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - - Atlantic salmon (Salmo salar) and Danube Salmon (Hucho hucho) - - Other - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :
15%
Free
15%
Free
034.214
kg
0303.22.00
15%
Free
15%
Free
034.215
kg
0303.29.00
15%
Free
15%
Free
034.219
kg
0303.31.00
- - Halibut (Reinhardtius hippoglossoides, Hippolglossus, hippoglossus, Hippoglossus stenolepis)
15%
Free
15%
Free
034.221
kg
27
Section I Chapter 3 03.03 _____
Item No. (1)

0303.32.00 0303.33.00 0303.39.00
Description (2)
- - Plaice (Pleuronectes platessa) - - Sole (Solea Spp.) - - Other - Tunas (of the genus Thunnus), Skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :

15% 15% 15%
Export Duty (6)

Free Free Free
Statistical Code Unit (7)

034.222 034.223 034.229
(4)
Free Free Free
(5)
15% 15% 15%
(8)
kg kg kg
0303.41.00 0303.42.00 0303.43.00 0303.44.00 0303.45.00 0303.46.00 0303.49.00
- - Albacore or longfinned tunas (Thunnus alalunga) - - Yellowfin tunas (Thunnus albacares) - - Skipjack or stripe-bellied bonito - - Bigeye tunas (Thunnus obesus) - - Bluefin tunas (Thunnusthynnus) - - Southern bluefin tunas (Thunnus maccoyii) - - Other - Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes:
15% 15% 15% 15% 15% 15% 15%
Free Free Free Free Free Free Free
15% 15% 15% 15% 15% 15% 15%
034.231 034.232 034.233 034.234 034.235 034.236 034.239
kg kg kg kg kg kg kg
0303.51.00 0303.52.00
- - Herrings (Clupea harengus, Clupea pallasii) - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Swordfish (Xiphias gladius) and toothfish (Dissostichus spp), excluding livers and roes:
15% 15%
Free Free
15% 15%
Free Free
034.240 034.241
kg kg
0303.61.00 0303.62.00
- - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp) - Other fish, excluding livers and roes :
15% 15%
Free Free
15% 15%
Free Free
034.250 034.251
kg kg
0303.71.00
- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) - - Haddock (Melanogrammus aeglefinus) - - Coalfish (Pollachius virens)
15%
Free
15%
Free
034.242
kg
0303.72.00 0303.73.00
15% 15%
Free Free
15% 15%
Free Free
034.281 034.282
kg kg
28
Section I Chapter 3 03.04/03.05 Item No. (1) 0303.74.00 Description (2) - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber Japonicus) - - Dogfish and other sharks - - Eels (Anguilla spp.) - - Sea bass (Dicentrarchus labrax, Dicentrachus punctatus) - - Hake (Merluccius spp., Urophycis spp.) - - Other - Livers and roes 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. - Fresh or chilled : 0304.11.00 0304.12.00 0304.19.00 - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp.) - - Other - Frozen fillets : 0304.21.00 0304.22.00 0304.29.00 - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp.) - - Other - Other : 0304.91.00 0304.92.00 0304.99.00 - - Swordfish (Xiphias gladius) - - Toothfish (Dissostichus spp.) - - Other 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish fit for human consumption. 0305.10.00 - Flours, meals and pellets of fish, fit for human consumption 15% Free 15% Free 035.500 kg 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 034.51 034.517 034.550 kg kg kg 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 034.513 034.514 034.515 kg kg kg 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 034.510 034.511 034.512 kg kg kg Import Duty ____ Export Fiscal Excise VAT (3) 15% (4) Free (5) 15% Statistical Duty Code (6) Free (7) 034.260 Unit (8) kg
0303.75.00 0303.76.00 0303.77.00
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
034.283 034.284 034.285
kg kg kg
0303.78.00 0303.79.00 0303.80.00
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
034.270 034.280 034.290
kg kg kg
29
Section 1 Chapter 3 03.06
Item No. (1)

0305.20.00 0305.30.00
Description (2)
- Livers and roes of fish, dried, smoked, salted or in brine - Fish fillets, dried, salted or in brine, but not smoked - Smoked fish, including fillets :
Import Duty ____ Fiscal Excise VAT (3)

15% 15%
Export Duty (6)

Free Free

035.400 035.120
(4)
Free Free
(5)
15% 15%
(8)
kg kg
0305.41.00
- - Pacific Salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta,Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Herring (Clupea harengus, Clupea pallasii) - - Other - Dried fish, whether or not salted but not smoked :
15%
Free
15%
Free
035.301
kg
0305.42.00 0305.49.00
15% 15%
Free Free
15% 15%
Free Free
035.302 035.309
kg kg
0305.51.00 0305.59.00
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - - Other - Fish, salted but not dried or smoked and fish in brine :
15% 15%
Free Free
15% 15%
Free Free
035.101 035.109
kg kg
0305.61.00 0305.62.00 0305.63.00 0305.69.00
- - Herring (Clupea harengus, Clupea pallasii) - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - - Anchovies (Engraulis spp.) - - Other 03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted, or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
15% 15% 15% 15%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
035.291 035.210 035.220 035.299
kg kg kg kg
30
Section I Chapter 3 03.07
Item No. (1)

0306.11.00
Description
- Frozen :

15%
Export Duty (6)

Free

036.191
(2)
(4)
Free
(5)
15%
(8)
kg
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp.,Jasus spp.) - - Lobsters (Homarus spp.) - - Shrimps and prawns - - Crabs - - Other, including flours, meals and pellets of crustaceans, fit for human consumption - Not frozen :
0306.12.00 0306.13.00 0306.14.00 0306.19.00
15% 32% 15% 15%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
036.192 036.110 036.193 036.199
kg kg kg kg
0306.21.00
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) - - Lobsters (Homarus spp.) - - Shrimps and prawns - - Crabs - - Other, including flours, meals and pellets of crustaceans, fit for human consumption 03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption .
15%
Free
15%
Free
036.210
kg
0306.22.00 0306.23.00 0306.24.00 0306.29.00
15% 32% 15% 15%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
036.220 036.230 036.240 036.290
kg kg kg kg
0307.10.00
- Oysters - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :
15%
Free
15%
Free
036.310
kg
0307.21.00 0307.29.00
- - Live, fresh or chilled - - Other - Mussels (Mytilus spp., Perna spp.) :
15% 15%
Free Free
15% 15%
Free Free
036.351 036.391
kg kg
31
Section I Chapter 3
Item No. (1)

0307.31.00 0307.39.00
Description (2)
- - Live, fresh or chilled - - Other - Cuttle fish (Sepia officinalis, Rossiamacrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) :
Import Duty Fiscal Excise (3)

15% 15%
___ VAT (5)

15% 15%
Export Statistical Duty Code Unit ______ (6)

Free Free
(4)
Free Free
(7)
036.352 036.392
(8)
kg kg
0307.41.00 0307.49.00
- - Live, fresh or chilled - - Other - Octopus (Octopus spp.) :
15% 15%
Free Free
15% 15%
Free Free
036.331 036.371
kg kg
0307.51.00 0307.59.00 0307.60.00
- - Live, fresh or chilled - - Other - Snails, other than sea snails - Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption :
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
036.333 036.373 012.930
kg kg kg
0307.91.00 0307.99.00
- - Live, fresh or chilled - - Other
15% 15%
Free Free
15% 15%
Free Free
036.350 036.390
kg kg
32
Section I Chapter 4 Notes Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Notes. 1.2.The expression "milk" means full cream milk or partially or completely skimmed milk. For the purposes of heading 04.05 : (a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acidproducing bacteria. The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
(b)
3.-
Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics: (a) (b) (c) a milk fat content, by weight of the dry matter, of 5% or more; a dry matter content, by weight, of at least 70% but not exceeding 85%; and they are moulded or capable of being moulded.
4.-
This chapter does not cover : (a) (b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02); or Albuminous (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (Heading 35.02) or globulins (heading 35.04).
Subheading Notes. 1.For the purposes of subheading 0404.10, the expression "modified whey" means product consisting of whey constituents, that is whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. For the purposes of subheading 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading 0405.90). Milk and cream, not concentrated nor containing added sugar or other sweetening matter Milk and cream, concentrated or containing added sugar or other sweetening matter Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
2.-
0401 0402 0403
33
Section I Chapter 4 04.01/04.02 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Butter and other fats and oils derived from milk; dairy spreads Cheese and curd Birds' eggs, in shell, fresh, preserved or cooked Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter Natural honey
0405 0406 0407 0408
0409
0410 Edible products of animal origin, not elsewhere specified or included _________________________________________________________________________________________ Item No. (1) Description (2) 04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter. 0401.10 0401.10.10 0401.10.90 0401.20 0401.20.10 0401.20.90 0401.30 0401.30.10 0401.30.90 - Of a fat content, by weight, not exceeding 1% - - - Milk - - - Cream Of a fat content, by weight, exceeding 1% but not exceeding 6% - - - Milk - - - Cream - Of a fat content, by weight, exceeding 6% - - - Milk - - - Cream 04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter. 0402.10 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% - - - Milk 15% Free Free Free 022.211 kg 15% 32% Free Free
15% 15%
Import Duty __ Fiscal Excise VAT (3) (4) (5)
Export Duty (6)
15% 32%
Free Free
15% 15%
Free Free
022.111 022.112
kg kg
15% 32%
Free Free
15% 15%
Free Free
022.121 022.122
kg kg
Free Free
022.131 022.132
kg kg
0402.10.10
34
Section I Chapter 4 04.03 Item No. (1) 0402.10.90 Description (2) - - - Cream - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% : 0402.21 0402.21.10 0402.21.20 0402.21.90 0402.29 0402.29.10 0402.29.20 0402.29.90 - - Not containing added sugar or other sweetening matter - - - Cream - - - Milk for infant use - - - Other - - Other - - - Cream - - - Milk for infant use - - - Other - Other : 0402.91 0402.91.10 0402.91.90 0402.99 0402.99.10 0402.99.90 - - Not containing added sugar or other sweetening matter - - - Evaporated or condensed milk - - - Others : - - Other - - - Evaporated or condensed milk - - - Other 04.03 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 0403.10.00 - Yoghurt 15% Free
15%
Import Duty Fiscal Excise (3) 32% (4) Free
Export VAT (5)

15%
Statistical Duty Code (6) Free (7) 022.122
Unit (8) kg
32% Free 15%
Free Free Free
15%
Free Free Free
022.221 022.222 022.229
kg kg kg
Free Free
32% Free 15%
Free Free Free
15%
Free Free Free
025.221 025.222 025.229
kg kg kg
Free Free
15% 15%
Free Free
15% 15%
Free Free
022.231 022.239
kg kg
15% 15%
Free Free
15% 15%
Free Free
022.241 022.249
kg kg
Free
022.310
kg
35
Section I Chapter 4 04.04/04.05 Import Duty Fiscal Excise (3) 5% (4) Free Export Statistical VAT Duty Code (5)
15%
Item No. (1) 0403.90.00
Description (2) - Other 04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; product consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
Unit (8) kg
(6) Free
(7) 022.320
0404.10.00
- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter - Other 04.05 Butter and other fats and oils derived from milk; dairy spreads.
5%
Free
15%
Free
022.411
kg
0404.90.00
5%
Free
15%
Free
022.419
kg
0405.10 0405.10.10
- Butter - - - Butter (excluding ghee) put up for sale by retail packages not exceeding 1 kg - - - Other - Dairy spreads - Other 5% 5% Free Free 15% 15% Free Free 023.102 023.900 kg kg 32% Free
15%
Free
023.101
kg
0405.10.90 0405.20.00 0405.90
5% 5%
Free Free
15% 15%
Free Free
023.109 023.200
kg kg
0405.90.10 - - - Ghee 0405.90.90 - - - Other
36
Section 1 Chapter 4 04.06 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 04.06 Cheese and curd.
0406.10
- Fresh (unripened or uncured) cheese, including whey cheese, and curd - - - Fresh (unripened or uncured) cheese, including whey cheese, put up for sale by retail not exceeding 1kg - - -Other - Grated or powdered cheese, of all kind - - - Grated or powdered cheese, of all kind, put up for sale by retail not exceeding 1kg - - -Other - Processed cheese, not grated or powdered - - - Processed cheese, not grated or powdered, put up for sale by retail not exceeding 1kg - - -Other - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti - - - Blue-veined cheese, put up for sale by retail not exceeding 1kg - - -Other - Other cheese - - -Other cheese, put up for sale by retail not exceeding 1kg - - -Other 15% Free
15%
0406.10.10
15%
Free
15%
Free
024.910
kg
0406.10.90 0406.20 0406.20.10
5%
Free
15%
Free
024.911
kg
15%
Free
15%
Free
024.912
kg
0406.20.90 0406.30 0406.30.10
5%
Free
15%
Free
024.913
kg
15%
Free
15%
Free
024.914
kg
0406.30.90 0406.40
5%
Free
15%
Free
024.915
kg
0406.40.10
15%
Free
15%
Free
024.916
kg
0406.40.90 0406.90 0406.90.10
5%
Free
15%
Free
024.917
kg
Free
024.918
kg
0406.90.90
5%
Free
15%
Free
024.919
kg
37
Section 1 Chapter 4 04.07/04.10 Item No. (1) 0407.00.00 Description (2) 04.07 Birds' eggs, in shell, fresh, preserved or cooked. 04.08 Birds' eggs, not in shell and eggs yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. - Egg Yolks : 0408.11.00 0408.19.00 - - Dried - - Other - Other : 0408.91.00 0408.99.00 0409.00.00 - - Dried - - Other 04.09 Natural honey. 15% 15% 32% Free Free 10%
15% 15% 15%
___ VAT (5)

15%
Export Statistical Duty Code Unit (6) Free (7) 025.100 (8) kg
15% 15%
Free Free
15% 15%
Free Free
025.211 025.221
kg kg
Free Free Free
025.219 025.229 061.600
kg kg kg
0410.00.00
04.10 Edible products of animal origin, not elsewhere specified or included.
15%
Free
15%
Free
098.920
kg
38
Section 1 Chapter 5 Notes
Chapter 5 Products of animal origin, not elsewhere specified or included
Notes. 1.This chapter does not cover : (a) (b) (c) (d) 2.3.4.0501 0502 0504 0505 Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); Hides or skins (including furskins) other than goods of heading 05.05 and parings waste of raw hides or skins of heading05.11 (Chapter 41 or 43); Animal textile materials, other than horsehair and horsehair waste (Section XI); or Prepared knots or tufts for broom or brush making (heading 96.03). and similar
For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. Throughout the elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory". Throughout the schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Human hair, unworked, whether or not washed or scoured; waste of human hair Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and or otherwise provisionally preserved Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen for human consumption
0506 0507
0508
0510 0511
39
Section 1 Chapter 5 05.01/05.06 Item No. (1) 0501.00.00 Description (2) 05.01 Human hair, unworked, whether or not washed or scoured; waste of human hair. 05.02 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 0502.10.00 - Pigs', hogs', or boars' bristles and hair and waste thereof - Other 05.04 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. 0505.10.00 0505.90.00 - Feathers of a kind used for stuffing; down Other 5% 5% Free Free
15% 15%
VAT (5)
15%
Export Duty (6) Free
Statistical Code Unit (7) 291.910 (8) kg
5%
Free
15%
Free
291.921
kg
0502.90.00 0504.00.00
5% 5%
Free Free
15% 15%
Free Free
291.929 291.930
kg kg
Free Free
291.951 291.959
kg kg
05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. 0506.10.00 0506.90.00 - Ossein and bones treated with acid - Other 5% 5% Free Free
15% 15%
Free Free
291.111 291.119
kg kg
40
Section I Chapter 5 05.07/05.11 Import Duty ___ ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked worked or simply prepared but not cut to shape; powder and waste of these products.
0507.10.00 0507.90.00 0508.00.00
- Ivory; ivory powder and waste - Other 05.08 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 05.10 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption .
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
291.161 291.169 291.150
kg kg kg
0510.00.00
5%
Free
15%
Free
291.980
kg
0511.10.00
- Bovine semen - Other :
5%
Free
15%
Free
291.940
kg
0511.91
- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 - - - Products of fish - - - Other - - Other 15% 5% 5% Free Free Free
15% 15% 15%
0511.91.10 0511.91.90 0511.99.00
Free Free Free
291.961 291.969 291.990
kg kg kg
41
Section II Chapter 6 Notes
Section II VEGETABLE PRODUCTS Note. 1.In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 5% by weight.
Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Notes. 1.Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partially of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.
2.-
0601
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of 1212 Other live plants (including their roots), cuttings and slips; mushroom spawn Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
0602 0603
0604
42
Section IV Chapter 6 06.01/06.04 Item No. (1) Description (2) 06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12. 0601.10.00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots 06.02 Other live plants (including their roots), cuttings and slips; mushrooms spawn . 0602.10.00 0602.20.00 - Unrooted cutting and slips - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruits or nuts - Rhododendrons and azaleas, grafted or not - Roses, grafted or not - Other 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. - Fresh : 0603.11.00 0603.12.00 0603.13.00 0603.14.00 0603.19.00 0603.90.00 - - Roses - - Carnations - - Orchids - - Chrysanthemums - - Other - Other 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free
15% 15% 15% 15%
VAT (5)
Export Duty (6)
Statistical_ Code Unit (7) (8)
5%
Free
15%
Free
292.611
0601.20.00
5%
Free
15%
Free
292.612
5% 5%
Free Free
15% 15%
Free Free
292.691 292.692
u u
0602.30.00 0602.40.00 0602.90.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
292.693 292.694 292.699
u u kg
292.711 292.712 292.713 292.714 292.715 292.719
kg kg kg kg kg kg
15%
15%
43
Section IV Chapter 6 0604 Item No. (1) Description (2) 06.04 Foliage, branches and other parts of plants, without flower or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0604.10.00 - Mosses and lichens - Other : 0604.91.00 0604.99.00 - - Fresh - - Other 5% 5% Free Free
15% 15%
VAT (5)
Export Duty (6)
5%
Free
15%
Free
292.721
kg
Free Free
292.726 292.729
kg kg
44
Section II Chapter 7 Notes Chapter 7 Edible vegetables and certain roots and tubers Notes. 1.2.This Chapter does not cover forage products of heading 12.14. In headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Marjorana hortensis or Origanum marjorana). Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a) dried leguminous vegetables, shelled (heading 07.13); (b) sweet corn in the forms specified in headings 11.02 to 11.04; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); (d) flour, meal and powder of the dried leguminous vegetables of heading07.13 (heading 11.06). However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). ________________________________________________________________________________________ 0701 0702 0703 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 0714 Potatoes, fresh or chilled Tomatoes, fresh or chilled Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Lettuce (lactuca sativa) and chicory (cichorium spp), fresh or chilled Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Cucumbers and gherkins, fresh or chilled Leguminous vegetables, shelled or unshelled, fresh or chilled Other vegetables, fresh or chilled Vegetables (uncooked or cooked by steaming or boiling in water), frozen Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Dried leguminous vegetables, shelled, whether or not skinned or split Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith 4.-
3.-
________________________________________________________________________________________
45
Section II Chapter 7 07.01/07.07 Item No. (1) Description (2) 07.01 Potatoes, fresh or chilled. 0701.10.00 0701.90.00 0702.00.00 - Seed - Other 07.02 Tomatoes, fresh or chilled. 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703.10.00 0703.20.00 0703.90.00 - Onions and shallots - Garlic - Leeks and other alliaceous vegetables 07.04 Cabbages, Cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0704.10.00 0704.20.00 0704.90.00 - Cauliflowers and headed broccoli - Brussels sprouts - Other 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. - Lettuce : 0705.11.00 0705.19.00 - - Cabbage lettuce (head lettuce) - - Other - Chicory : 0705.21.00 0705.29.00 - - Witloof chicory (Cichorium intybus var. foliosum) - - Other 07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0706.10.00 0706.90.00 0707.00.00 - Carrots and turnips - Other 07.07 Cucumbers and gherkins, fresh or chilled. 32% 32% 32% 10% 10% 10%
15% 15% 15%
VAT (5)
Export Duty (6)
Free Free 32%
Free Free 10%
15% 15% 15%
Free Free Free
054.110 054.190 054.400
kg kg kg
Free Free 32%
Free Free 10%
15% 15% 15%
Free Free Free
054.510 054.521 054.522
kg kg kg
32% 32% 32%
10% 10% 10%
15% 15% 15%
Free Free Free
054.531 054.532 054.539
kg kg kg
32% 32%
10% 10%
15% 15%
Free Free
054.541 054.545
kg kg
32% 32%
10% 10%
15% 15%
Free Free
054.546 054.549
kg kg
Free Free Free
054.551 054.559 054.560
kg kg kg
46
Section II Chapter 7 07.08/07.10 Import Duty __ Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.
0708.10.00 0708.20.00 0708.90.00
- Peas (Pisum sativum) - Beans (Vigna spp., Phaseolus spp.) - Other leguminous vegetables 07.09 Other vegetables, fresh or chilled.
32% 32% 32%
10% 10% 10%
15% 15% 15%
Free Free Free
054.571 054.572 054.579
kg kg kg
0709.20.00 0709.30.00 0709.40.00
- Asparagus - Aubergines (egg- plants) - Celery other than celeriac - Mushrooms and truffles :
32% 32% 32%
10% 10% 10%
15% 15% 15%
Free Free Free
054.592 054.593 054.594
kg kg kg
0709.51.00 0709.59.00 0709.60.00 0709.70.00 0709.90.00
- - Mushrooms of the genus Agaricus - - Other - Fruits of the genus Capsicum or of the genus Pimenta - Spinach, New Zealand spinach and orache spinach (garden spinach) - Other 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
32% 32% 32% 32% 32%
10% 10% 10% 10% 10%
15% 15% 15% 15% 15%
054.581 054.589 054.595 054.596 054.599
kg kg kg kg kg
0710.10.00
- Potatoes - Leguminous vegetables, shelled or unshelled :
32%
Free
15%
Free
054.691
kg
0710.21.00 0710.22.00
- - Peas (Pisum sativum) - - Beans (Vigna spp., Phaseolus spp.)
5% 5%
Free Free
15% 15%
Free Free
054.693 054.694
kg kg
47
Section II Chapter 7 07.11/07.12 Import Duty ___ Fiscal Excise VAT (3) 5% 5% 5% 5% 5% (4) Free Free Free Free Free (5)
15% 15% 15% 15% 15%
Item No. (1) 0710.29.00 0710.30.00 0710.40.00 0710.80.00 0710.90.00
Description (2) - - Other - Spinach, New Zealand spinach and orache spinach (garden spinach) - Sweet corn - Other vegetables - Mixtures of vegetables 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
Export Duty (6) Free Free Free Free Free
Statistical Code Unit (7) 054.695 054.696 054.697 054.698 054.699 (8) kg kg kg kg kg
0711.20.00 0711.40.00
- Olives - Cucumbers and gherkins - Mushrooms and truffles :
5% 5%
Free Free
15% 15%
Free Free
054.710 054.730
kg kg
0711.51.00 - - Mushrooms of the genus Agaricus 0711.59.00 0711.90.00 - - Other - Other vegetables; mixtures of vegetables 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0712.20.00 - Onions - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles : 0712.31.00 - - Mushrooms of the genus Agaricus 0712.32.00 0712.33.00 0712.39.00 0712.90.00 - - Wood ears (Auricularia spp.) - - Jelly fungi (Tremella spp.) - - Other - Other vegetables; mixtures of vegetables
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
054.740 054.750 054.790
kg kg kg
5%
Free
15%
Free
056.120
kg
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
056.130 056.140 056.150 056.160 056.190
kg kg kg kg kg
48
Section II Chapter 7 07.13/07.14 Import Duty ____ Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
0713.10 0713.10.10 0713.10.90 0713.20.00
- Peas (Pisum sativum) - - - Dried leguminous vegetables, split - - - Other - Chickpeas (garbanzos) - Beans (Vigna spp., Phaseolus spp.) : 5% 5% 5% Free Free Free
15% 15% 15%
Free Free Free
054.211 054.219 054.220
kg kg kg
0713.31.00
- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek - - Small red (Adzuki) beans (Phaseolus or Vigna augularis) - - Kidney beans, including white pea beans (Phaseolus vulgaris) - - Other - Lentils - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) - Other 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
5%
Free
15%
Free
054.231
kg
0713.32.00
5%
Free
15%
Free
054.232
kg
0713.33.00 0713.39.00 0713.40.00 0713.50.00
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
054.233 054.239 054.240 054.250
kg kg kg kg
0713.90.00
5%
Free
15%
Free
054.290
kg
0714.10.00
- Manioc (cassava)
5%
Free
15%
Free
054.810
kg
49
Section II Chapter 7 07.14 Item No. (1) Description (2) Import Duty____ Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
0714.20.00 0714.90 0714.90.10 0714.90.90
- Sweet potatoes - Other - - - Taro (dalo) - - - Other
5%
Free
15%
Free
054.831
kg
5% 5%
Free Free
15% 15%
Free Free
054.832 054.839
kg kg
50
Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons
Notes. 1.2.3.-
This Chapter does not cover inedible nuts or fruits Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes: (a) (b) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate), To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.
0801 0802 0803 0804 0805 0806 0807 0808 0809 0810 0811 0812 0813 0814
Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled Other nuts, fresh or dried, whether or not shelled or peeled Bananas, including plantains, fresh or dried Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried Citrus fruit, fresh or dried Grapes, fresh or dried Melons (including watermelons) and pawpaws (papayas), fresh Apples, pears and quinces, fresh Apricots, cherries, peaches (including nectarines), plums and sloes, fresh Other fruit, fresh Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Fruit, dried, other than that of 0801 to 0806; mixtures of nuts or dried fruits of this Chapter Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
51
Section II Chapter 8 08.01/08.03 Item No. (1) Description (2) 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. - Coconuts : 0801.11.00 0801.19.00 - - Desiccated - - Other - Brazil nuts : 0801.21.00 0801.22.00 - - In shell - - Shelled - Cashew nuts : 0801.31.00 0801.32.00 - - In shell - - Shelled 08.02 Other nuts, fresh or dried, whether or not shelled or peeled. - Almonds : 0802.11.00 0802.12.00 - - In shell - - Shelled - Hazelnuts or filberts (Corylus spp.) : 0802.21.00 0802.22.00 - - In shell - - Shelled - Walnuts : 0802.31.00 0802.32.00 0802.40.00 0802.50.00 - - In shell - - Shelled - Chestnuts (Castanea Spp.) - Pistachios 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free 057.761 057.765 057.770 057.780 057.781 057.790 057.300 kg kg kg kg kg kg kg 5% 5% Free Free 15% 15% Free Free 057.751 057.755 kg kg 5% 5% Free Free 15% 15% Free Free 057.741 057.745 kg kg 5% 5% Free Free 15% 15% Free Free 057.731 057.735 kg kg 5% 5% Free Free 15% 15% Free Free 057.721 057.725 kg kg 15% 15% Free Free 15% 15% Free Free 057.711 057.719 kg kg Import Duty Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical_ Code Unit (7) (8)
0802.60.00 - Macadamia nuts 0802.90.00 0803.00.00 - Other 08.03 Bananas, including plantains, fresh or dried.
52
Section II Chapter 8 08.04/08.08 Item No. (1) Description (2) 08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 0804.10.00 - Dates 0804.20.00 - Figs 0804.30.00 - Pineapples 0804.40.00 - Avocados 0804.50.00 - Guavas, mangoes and mangosteens 08.05 Citrus fruit, fresh or dried. 0805.10.00 - Oranges 0805.20.00 - Mandarins (including tangerines and atsumas); Clementines, Wilkings and similar citrus hybrids 0805.40.00 0805.50.00 - Grapefruit, including pomelos - Lemons (Citrus lemon, citrus limonum) and limes (citrus aurantifolia, citrus latifolia) - Other 08.06 Grapes, fresh or dried. 0806.10.00 0806.20.00 - Fresh - Dried 08.07 Melons (including water melons) and pawpaws (papayas), fresh. - Melons (including watermelons) : 0807.11.00 0807.19.00 0807.20.00 - - Watermelons - - Other - Pawpaws (papayas) 08.08 Apples, pears and quinces, fresh. 0808.10.00 0808.20.00 - Apples - Pears and quinces 5% 5% Free Free 15% 15% Free Free 057.400 057.920 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 057.911 057.915 057.916 kg kg kg 5% 5% Free Free 15% 15% Free Free 057.510 057.520 kg kg 15% 15% Free Free 15% 15% Free Free 057.110 057.120 kg kg 5% 5% 15% 5% 15% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 057.960 057.600 057.950 057.971 057.972 kg kg kg kg kg Import Duty Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical_ Code Unit (7) (8)
5% 15%
Free Free
15% 15%
Free Free
057.220 057.210
kg kg
0805.90.00
5%
Free
15%
Free
057.290
kg
53
Section II Chapter 8 08.09/08.11 Item No. (1) Description (2) 08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0809.10.00 - Apricots 0809.20.00 - Cherries 0809.30.00 - Peaches, including nectarines 0809.40.00 - Plums and sloes 08.10 Other fruit, fresh. 0810.10.00 - Strawberries 0810.20.00 - Raspberries, blackberries, mulberries and loganberries 0810.40.00 - Cranberries, bilberries and other fruits of the genus Vaccinium 0810.50.00 - Kiwifruit 0810.60.00 - Durians 0810.90.00 - Other 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen whether or not containing added sugar or other sweetening matter. 0811.10.00 - Strawberries 0811.20.00 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries 0811.90.00 - Other 5% 5% Free Free 15% 15% Free Free 058.310 058.320 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 057.941 057.942 057.944 kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 057.931 057.932 057.933 057.934 kg kg kg kg Import Duty __ Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical_ Code Unit (7) (8)
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
057.981 057.982 057.989
kg kg kg
5%
Free
15%
Free
058.390
kg
54
Section II Chapter 8 08.12/08.14 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 08.12 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
VAT (5)
0812.10.00 - Cherries 0812.90 - Other
5%
Free
15%
Free
058.210
kg
0812.90.10 - - - Passionfruit 0812.90.90 - - - Other 08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. 0813.10.00 - Apricots 0813.20.00 - Prunes 0813.30.00 - Apples 0813.40.00 - Other fruit 0813.50.00 - Mixtures of nuts or dried fruits of this chapter 0814.00.00 08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.
5% 5%
Free Free
15% 15%
Free Free
058.218 058.219
kg kg
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
057.991 057.992 057.993 057.994 057.997
kg kg kg kg kg
5%
Free
15%
Free
058.220
kg
55
Chapter 9 Coffee, tea, mate and spices Notes. 1.Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows : (a) Mixtures of two or more of the products of the same heading are to be classified in that heading; (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10. The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03. 2.0901 0902 0903 0904 0905 0906 0907 0908 0909 0910 This chapter does not cover Cubeb Pepper (piper cubeba) or other products of heading 12.11. Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. Tea, whether or not flavoured Mate' Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta Vanilla Cinnamon and cinnamon-tree flowers Cloves (whole fruit, cloves and stems) Nutmeg, mace and cardamoms Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices
56
Section II Chapter 9 09.01/09.03 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical__ Unit__ (8)
Item No. (1)
Description (2) 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. - Coffee, not roasted :
VAT (5)
Code (7)
0901.11.00
- - Not decaffeinated
15% 15%
Free Free
15% 15%
Free Free
071.110 071.120
kg kg
0901.12.00 - - Decaffeinated - Coffee roasted : 0901.21.00 - - Not decaffeinated 0901.22.00 - - Decaffeinated 0901.90.00 - Other 09.02 Tea, whether or not flavoured. 0902.10.00 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 0902.20.00 - Other green tea (not fermented) 0902.30.00 - Black tea (fermented) and partly fermented tea, in immediate packing of a content not exceeding 3 kg 0902.40.00 - Other black tea (fermented) and other partly fermented tea 09.03 Mate. - - - Put up for sale by retail in packings not exceeding 5 kg - - - Other
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
071.210 071.220 071.290
kg kg kg
15%
Free
Free
Free
074.110
kg
5% 15%
Free Free
Free Free
Free Free
074.120 074.130
kg kg
5%
Free
Free
Free
074.140
kg
0903.00 0903.00.10
15%
Free
15%
Free
074.311
kg
0903.00.90
5%
Free
15%
Free
074.319
kg
57
Section II Chapter 9 09.04/09.09 Item No. (1) Description (2) 09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta. 0904.11.00 0904.12.00 0904.20.00 Pepper : 5% 5% 5% Free Free Free
15% 15% 15%
VAT (5)
Export Duty (6)
Statistical Code Unit_ (7) (8)
- - Neither crushed nor ground - - Crushed or ground - Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground 09.05 Vanilla. 09.06 Cinnamon and cinnamontree flowers. - Neither crushed nor ground :
Free Free Free
075.110 075.120 075.130
kg kg kg
0905.00.00
5%
Free
15%
Free
075.210
kg
0906.11.00 - - Cinnamon (Cinnamomum zeylanicum Blume) 0906.19.00 - - Other 0906.20.00 - Crushed or ground 0907.00.00 09.07 Cloves (whole fruit, cloves and stems). 09.08 Nutmeg, mace and cardamoms. 0908.10.00 0908.20.00 0908.30.00 - Nutmeg - Mace - Cardamoms 09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. 0909.10.00 0909.20.00 0909.30.00 0909.40.00 0909.50.00 - Seeds of anise or badian - Seeds of coriander - Seeds of cumin - Seeds of caraway - Seeds of fennel; juniper berries
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
075.220 075.230 075.240 075.250
kg kg kg kg
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
075.251 075.252 075.253
kg kg kg
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
075.261 075.262 075.263 075.264 075.265
kg kg kg kg kg
58
Section II Chapter 9 09.10 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical__ Code Unit__ (7) (8)
Item No. (1)
Description (2)
VAT (5)
09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. 0910.10 0910.10.10 0910.10.20 0910.10.90 0910.20.00 0910.30.00 - Ginger - - - Ginger, fresh (green) - - - Ginger, preserved in brine - - - Other - Saffron - Turmeric (cucuma) - Other spices : 0910.91.00 0910.99.00 - - Mixtures referred to in Note 1(b) to this Chapter - - Other 5% 5% Free Free
15% 15%
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
075.271 075.272 075.279 075.281 075.291
kg kg kg kg kg
Free Free
075.296 075.299
kg kg
59
Chapter 10 Cereals Notes. 1.(A) The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Heading 10.05 does not cover sweet corn (Chapter 7). Subheading Note. 1.The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the interspecific crossing of Triticum durum which have the same number (28) of chromosomes as that species. 1001 1002 1003 1004 1005 1006 1007 1008 Wheat and meslin Rye Barley Oats Maize (corn) Rice Grain sorghum Buckwheat, millet and canary seed; other cereals
60
Section II Chapter 10 10.01/10.08
Item No. (1)
Description (2) 10.01 Wheat and meslin.
VAT (5)
Export Duty (6)
Statistical_ Code Unit__ (7) (8)
1001.10.00 1001.90.00 1002.00.00 1003.00.00 1004.00.00
- Durum wheat - Other 10.02 Rye. 10.03 Barley. 10.04 Oats. 10.05 Maize (corn).
Free Free 5% 5% 5%
Free Free
15% 15% 15%
041.100 041.200 045.100 043.000 045.200
kg kg kg kg kg
1005.10.00 1005.90.00
- Seed - Other 10.06 Rice.
5% 5%
Free Free
15% 15%
Free Free
044.100 044.900
kg kg
1006.10.00 1006.20.00 1006.30.00
- Rice in the husk (paddy or rough) - Husked (brown) rice - Semi-milled or wholly milled rice, whether or not polished or glazed - Broken rice 10.07 Grain sorghum . 10.08 Buckwheat, millet and canary seed; other cereals.
5% 5% 15%
Free Free Free
Free Free Free
Free Free Free
042.100 042.200 042.310
kg kg kg
1006.40.00 1007.00.00
15% 5%
Free Free
Free
15%
Free Free
042.320 045.300
kg kg
1008.10.00 1008.20.00 1008.30.00 1008.90.00
- Buckwheat - Millet - Canary seed - Other cereals
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
045.920 045.910 045.930 045.990
kg kg kg kg
61
Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten
Notes. 1.This chapter does not cover : (a) (b) (c) (d) (e) (f) 2.(A) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); Prepared flours, groats, meals or starches of heading 19.01; Corn flakes or other products of heading 19.04; Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; Pharmaceutical products (chapter 30); or Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04: (a) (b) a starch content (determined indicated in Column (2); and by the modified Ewers polarimetric method) exceeding that
an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3). Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04.
(B)
Products falling in this chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 11.03 or 11.04.
62
Section II Chapter 11 Notes Rate of passage through a sieve with an aperture of 315 500 micrometres micrometres (microns) (4) (5) 80% 80% 80% -
Cereal (1) Wheat and rye ..... Barley ............ Oats .............. Maize (corn) and grain sorghum........... Rice ............. Buckwheat ........ 3.-
Starch content (2) 45% 45% 45%
Ash content (3) 2.5% 5% 5%
45% 45% 45%
2% 1.6% 4%
80% 80%
90% -
For the purposes of heading 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which : (a) (b) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2mm; in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25mm.
1101 1102 1103 1104 1105 1106 1107 1108 1109
Wheat or meslin flour Cereal flours other than of wheat or meslin Cereal groats, meal and pellets Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of 1006; germ of cereals, whole, rolled, flaked or ground Flour, meal, powder, flakes, granules and pellets of potatoes Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8 Malt, whether or not roasted Starches; inulin Wheat gluten, whether or not dried
63
Section II Chapter 11 11.01/11.04 Item No. (1) 1101.00 1101.00.10 1101.00.90 Description (2) 11.01 Wheat or meslin flour. - - - Sharps - - - Flour 11.02 Cereal flours other than of wheat or meslin. 1102.10.00 1102.20.00 1102.90.00 - Rye flour - Maize (corn) flour - Other 11.03 Cereal groats, meal and pellets. - Groats and meal : 1103.11.00 1103.13.00 1103.19.00 1103.20.00 - - Of wheat - - of Maize (corn) - - of other cereals - Pellets 11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. - Rolled or flaked grains : 1104.12.00 - - Of oats 5% Free
15%
VAT (5)
Export Duty (6)
15% 15%
Free Free
Free Free
Free Free
046.110 046.120
kg kg
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
047.191 047.110 047.199
kg kg kg
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
046.210 047.210 047.229 047.290
kg kg kg kg
Free
048.132
kg
64
Section II Chapter 11 11.05/11.07 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical Code Unit (7) 048.139 (8) kg
Item No. (1) 1104.19.00
Description (2) - - Of other cereals - Other worked grains (for example, hulled, pearled, sliced or kibbled) :
VAT (5)
15%
1104.22.00 1104.23.00 1104.29.00 1104.30.00
- - Of oats - - Of maize (corn) - - Of other cereals - Germ of cereals, whole, rolled, flaked or ground 11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
048.142 048.143 048.149 048.150
kg kg kg kg
1105.10.00 1105.20.00
- Flour, meal and powder - Flakes, granules and pellets 11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.
5% 5%
Free Free
15% 15%
Free Free
056.410 056.420
kg kg
1106.10.00
- Of the dried leguminous vegetables of heading 07.13 - Of sago or of roots or tubers of heading 07.14 - Of the products of Chapter 8 11.07 Malt, whether or not roasted.
5%
Free
15%
Free
056.460
kg
1106.20.00 1106.30.00
5% 5%
Free Free
15% 15%
Free Free
056.470 056.480
kg kg
1107.10.00 1107.20.00
- Not roasted - Roasted
5% 5%
Free Free
15% 15%
Free Free
048.210 048.220
kg kg
65
Section II Chapter 11 11.08/11.09 Item No. (1) Description (2) 11.08 Starches; inulin. - Starches : 1108.11.00 1108.12.00 1108.13.00 1108.14.00 1108.19.00 1108.20.00 1109.00.00 - - Wheat starch - - Maize (corn) starch - - Potato starch - - Manioc (cassava) starch - - Other starches - Inulin 11.09 Wheat gluten, whether or not dried. 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free
15% 15% 15% 15% 15% 15% 15%
VAT (5)
Export Duty (6)
592.110 592.120 592.130 592.140 592.150 592.160 592.170
66
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes. 1.Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06. For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing". Heading 12.09 does not, however, apply to the following even if for sowing : (a) (b) (c) (d) 4.Leguminous vegetables or sweet corn (Chapter 7); Spices or other products of Chapter 9; Cereals (Chapter 10); or Products of headings 12.01 to 12.07 or 12.11.
2.-
3.-
Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, saga and wormwood. Heading 12.11 does not, however, apply to : (a) (b) (c) Medicaments of Chapter 30; Perfumery, cosmetics or toilet preparations of Chapter 33; or Insecticides, fungicides , herbicides, disinfectants or similar products of heading 38.08.
5.-
For the purposes of heading 12.12, the term "seaweeds and other algae" does not include: (a) (b) (c) Dead single-cell micro-organisms of heading 21.02; Cultures of micro-organisms of heading 30.02; or Fertilisers of heading 31.01 or 31.05.
Subheading Note. 1.For the purpose of subheading 1205.10, the expression low erucic acid rape or colza seeds means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
67
Section II Chapter 12
1201 1202 1203 1204 1205 1206 1207 1208 1209 1210 1211
Soya beans, whether or not broken Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken Copra Linseed, whether or not broken Rape or colza seeds, whether or not broken Sunflower seeds, whether or not broken Other oil seeds and oleaginous fruits, whether or not broken Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Seeds, fruit and spores, of a kind used for sowing Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets
1212
1213
1214
68
Section II Chapter 12 12.01/12.08 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical Code Unit (7) 222.200 (8) kg
Item No. (1) 1201.00.00
Description (2) 12.01 Soya beans, whether or not broken. 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
VAT (5)
15%
1202.10.00 1202.20.00 1203.00.00 1204.00.00
- In shell - Shelled, whether or not broken 12.03 Copra. 12.04 Linseed, whether or not broken. 12.05 Rape or colz seeds, whether or not broken.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
222.110 222.120 223.100 223.400
kg kg kg kg
1205.10.00 1205.90.00 1206.00.00
- Low erucic acid rape or colza seeds - Other 12.06 Sunflower seeds, whether or not broken. 12.07 Other oil seeds and oleaginous fruits, whether or not broken.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
222.610 222.690 222.400
kg kg kg
1207.20.00 1207.40.00 1207.50.00
- Cotton seeds - Sesamum seeds - Mustard seeds - Other :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
222.300 222.500 222.620
kg kg kg
1207.91.00 1207.99.00
- - Poppy seeds - - Other 12.08 Flours and meals of oil seeds or oleoginus fruits, other than those of mustard.
5% 5%
Free Free
15% 15%
Free Free
223.710 223.790
kg kg
1208.10.00 1208.90.00
- Of soya beans - Other
5% 5%
Free Free
15% 15%
Free Free
223.910 223.990
kg kg
69
Section II Chapter 12 12.09/12.11 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 12.09 Seeds, fruit and spores, of a kind used for sowing.
VAT (5)
1209.10.00
- Sugar beet seed - Seeds of forage plants :
5%
Free
15%
Free
292.510
kg
1209.21.00 1209.22.00 1209.23.00 1209.24.00 1209.25.00 1209.29.00 1209.30.00
- - Lucerne (alfalfa) seed - - Clover (Trifolium spp.) seed - - Fescue seed - - Kentucky blue grass (Poa pratensis L.) seed - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed - - Other - Seeds of herbaceous plants cultivated principally for their flowers - Other :
5% 5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15% 15%
292.521 292.522 292.523 292.524 292.525 292.529 292.530
1209.91.00 1209.99.00
- - Vegetable seeds - - Other 12.10 Hop cones, fresh or dried, whether or not ground, powedered or in form of pellets; lupulin.
5% 5%
Free Free
15% 15%
Free Free
292.549 292.590
kg kg
1210.10.OO 1210.20.OO
- Hop cones, neither ground nor in the form of pellets - Hop cones, ground or in the form of pellets; lupulin 12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.
5% 5%
Free Free
15% 15%
Free Free
054.841 054.842
kg kg
70
Section II Chapter 12 12.12/12.13 Import Duty____ Fiscal Excise VAT (3) 5% 5% 5% 5% (4) Free Free Free Free (5)
15% 15% 15% 15%
Item No. (1) 1211.20.00 1211.30.00 1211.40.00 1211.90.00
Description (2) - Ginseng roots - Coca leaf - Poppy straw - Other 12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
Export Duty (6) Free Free Free Free
Statistical Code Unit (7) 292.420 292.430 292.440 292.490 (8) kg kg kg kg
1212.20.00
- Seaweeds and other algae - Other :
5%
Free
15%
Free
292.971
kg
1212.91.00 1212.99 1212.99.10 1212.99.90 1213.00.00
- - Sugar beet - - Other - - - Yaqona or kava - - - Other 12.13 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
5%
Free
15%
Free
054.870
kg
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
292.495 292.499 081.110
kg kg kg
71
Section II Chapter 12 12.14 Import Duty _ Fiscal Excise VAT (3) (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
1214.10.00 1214.90.00
- Lucerne (alfalfa) meal and pellets - Other
5% 5%
Free Free
15% 15%
Free Free
081.120 081.130
kg kg
72
Section II Chapter 13 Notes Chapter 13 Lac; gums, resins and other vegetable saps and extracts Notes.
1.-
Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to : (a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading17.04); Malt extract (heading 19.01); Extracts of coffee, tea, or mate (heading 21.01); Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); Camphor, glycyrrhizin or other products of heading 29.14 or 29.38; Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939); Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06); Tanning or dyeing extracts (heading 32.01 or 32.03); Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).
(b) (c) (d) (e) (f) (g) (h) (ij)
(k)
1301 1302
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
73
Item No. (1)
Description (2) 13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).
VAT (5)
1301.20.00 1301.90.00
- Gum Arabic - Other 13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickners, whether or not modified, derived from vegetable products. - Vegetable saps and extracts :
5% 5%
Free Free
15% 15%
Free Free
292.220 292.290
kg kg
1302.11.00 1302.12.00 1302.13.00 1302.19.00 1302.20.00
- - Opium - - Of liquorice - - Of hops - - Other - Pectic substance, pectinates and pectates - Mucilages and thickeners, whether or not modified derived from vegetable products :
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
292.941 292.942 292.943 292.949 292.950
kg kg kg kg kg
1302.31.00 1302.32.00
- - Agar-agar - - Mucilages and thickners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds - - Other
5% 5%
Free Free
15% 15%
Free Free
292.961 292.962
kg kg
1302.39.00
5%
Free
15%
Free
292.969
kg
74
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes.
1.-
This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03).
2.-
3.-
1401 1404
Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) Vegetable products not elsewhere specified or included
75
Item No. (1)
Description (2) 14.01 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, rafia, cleaned, bleached or dyed cereal straw, and lime bark).
VAT (5)
1401.10.00 1401.20.00 1401.90.00
- Bamboos - Rattans - Other 14.04 Vegetable products not elsewhere specified or included.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
292.310 292.320 292.390
kg kg kg
1404.20.00 1404.90.00
- Cotton linters - Other
5% 5%
Free Free
15% 15%
Free Free
263.200 292.999
kg kg
76
Section III Chapter 15 Notes Section III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Notes. 1.This chapter does not cover : (a) (b) Pig fat or poultry fat of heading 02.09; Cocoa butter, fat or oil (heading 18.04); (c) Edible preparation containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21); (d) (e) (f) 2.3.4.Greaves (heading 23.01) or residues of headings Nos 23.04 to 23.06; Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or Factice derived from oils (heading 40.02).
Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10). Heading No. 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
Sub-heading Note. 1.For the purposes of subheadings 1514.11 and 1514.19, the expression low erucic acid rape or colza oil means the fixed oil which has an erucic acid content of less than 2% by weight. ________________________________________________________________________________________________________ 1501 1502 1503 1504 1505 1506 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03 Fats of bovine animals, sheep or goats, other than those of heading 15.03 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified Wool grease and fatty substances derived therefrom (including lanolin) Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
77
Section III Chapter 15
1507 1508 1509 1510
Soya-bean oil and its fractions, whether or not refined, but not chemically modified Ground-nut oil and its fractions, whether or not refined, but not chemically modified Olive oil and its fractions, whether or not refined, but not chemically modified Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of 1509 Palm oil and its fractions, whether or not refined, but not chemically modified Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Animal or vegetables fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of 1516 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included Glycerol, crude; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
1511 1512 1513
1514
1515
1516
1517
1518
1520 1521 1522
78
Section III Chapter 15 15.01/15.06 ______ Item No. (1) 1501.00.00 Description (2) 15.01 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03. 15.02 Fats of bovine animals, sheep, or goats, other than those of heading 15.03. - - - Edible tallow - - - Other 15.03 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. - - - Edible products - - - Other 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. 1504.10.00 1504.20.00 - Fish-liver oils and their fractions - Fats and oils and their fractions, of fish, other than liver oils - Fats and oils and their fractions, of marine mammals 15.05 Wool grease and fatty substances derived therefrom (including lanolin). 15.06 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. - - - Edible products - - - Other 15% 5% Free Free 15% 15% Free Free 411.391 411.399 kg kg 5% 5% Free Free 15% 15% Free Free 411.110 411.120 kg kg 15% 5% Free Free 15% 15% Free Free 411.331 411.339 kg kg 15% 5% Free Free 15% 15% Free Free 411.321 411.329 kg kg Import Duty Fiscal Excise (3) 15% (4) Free VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 411.200 (8) kg
1502.00
1502.00.10 1502.00.90 1503.00
1503.00.10 1503.00.90
1504.30.00 1505.00.00
5% 5%
Free Free
15% 15%
Free Free
411.130 411.340
kg kg
1506.00
1506.00.10 1506.00.90
79
Section III Chapter 15 15.07/15.11 ______ Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) 15.07 Soya-bean oil and its fractions, whether or not refined but not chemically modified.
VAT (5)
Export Duty (6)
1507.10.00 1507.90.00
- Crude oil, whether or not degummed - Other 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
Free 15%
Free Free
Free Free
Free Free
421.110 421.190
kg kg
1508.10.00 1508.90.00
- Crude oil - Other 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
Free 15%
Free Free
Free Free
Free Free
421.310 421.390
kg kg
1509.10.00 1509.90.00 1510.00
- Virgin - Other 15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09. - - - Crude oil - - - Other 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
Free 15%
Free Free
Free Free
Free Free
421.410 421.420
kg kg
1510.00.10 1510.00.90
Free 15%
Free Free
Free Free
Free Free
421.491 421.499
kg kg
1511.10.00 1511.90.00
- Crude oil - Other
Free 15%
Free Free
Free Free
Free Free
422.210 422.290
kg kg
80
Section III Chapter 15 15.12/15.14 Import Duty__ Fiscal Excise VAT (3) (4) (5) Export Duty (6) ______ Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 15.12 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. - Sunflower-seed or safflower oil and their fractions thereof :
1512.11.00 1512.19.00
- - Crude oil - - Other - Cotton-seed oil and its fractions :
Free 15%
Free Free
Free Free
Free Free
421.510 421.590
kg kg
1512.21.00 1512.29.00
- - Crude oil, whether or not gossypol has been removed - - Other 15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. - Coconut (copra) oil and its fractions :
Free 15%
Free Free
Free Free
Free Free
421.210 421.290
kg kg
1513.11.00 1513.19.00
- - Crude oil - - Other - Palm kernel or babassu oil and fractions thereof :
Free 15%
Free Free
15% 15%
Free Free
422.310 422.390
kg kg
1513.21.00 1513.29.00
- - Crude oil - - Other 15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. - Low erucic acid rape or colza oil and its fractions :
Free 15%
Free Free
15% 15%
Free Free
422.410 422.490
kg kg
1514.11.00 1514.19.00
- - Crude oil - - Other
Free 15%
Free Free
Free Free
Free Free
421.711 421.791
kg kg
81
Section III Chapter 15 15.15 Import Duty Fiscal Excise (3) (4) Export Duty (6) ______ Statistical__ Code Unit (7) (8)
Item No. (1)
VAT (5)
1514.91.00 1514.99.00
- - Crude oil - - Other 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. - Linseed oil and its fractions :
Free 15%
Free Free
Free Free
Free Free
421.719 421.799
kg kg
1515.11.00 1515.19.00
- - Crude oil - - Other - Maize (corn) oil and its fractions :
Free 15%
Free Free
Free Free
Free Free
422.110 422.190
kg kg
1515.21.00 1515.29.00 1515.30.00 1515.50 1515.50.10 1515.50.90 1515.90 1515.90.10 1515.90.90
- - Crude oil - - Other - Castor oil and its fractions - Sesame oil and its fractions - - - Crude oil - - - Other - Other - - - Crude oil - - - Other
Free 15% 5%
Free Free Free
Free Free 15%
Free Free Free
421.610 421.690 422.500
kg kg kg
Free 15%
Free Free
Free Free
Free Free
421.810 421.890
kg kg
Free 15%
Free Free
Free Free
Free Free
422.998 422.999
kg kg
82
Section III Chapter 15 15.16/15.18 Import Duty_ Fiscal Excise (3) (4) Export Duty (6) ______ Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 15.16 Animal or vegetables fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
VAT (5)
1516.10.00 1516.20.00
- Animal fats and oils and their fractions - Vegetable fats and oils and their fractions 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16.
15% 15%
Free Free
Free Free
Free Free
431.210 431.220
kg kg
1517.10.00 1517.90 1517.90.10
- Margarine, excluding liquid margarine - Other - - - Imitation lard, liquid margarine and shortenings; vegetable oils and fats used as ghee substitute and commonly known as "Vanaspati" - - - Other 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animals or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
15%
Free
Free
Free
091.010
kg
15%
Free
Free
Free
091.091
kg
1517.90.90 1518.00.00
15% 5%
Free Free
Free 15%
Free Free
091.099 431.100
kg kg
83
Section III Chapter 15 15.20/15.22 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free ______ Statistical__ Code Unit (7) 512.220 (8) kg
Item No. (1) 1520.00.00
Description (2) 15.20 Glycerol, crude; glycerol waters and glycerol lyes. 15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.
VAT (5) 15%
1521.10.00 1521.90.00 1522.00.00
- Vegetable waxes - Other 15.22 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
431.410 431.420 431.330
kg kg kg
Section IV Chapter 16 Notes
84
Section IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Notes. 1.- In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 5% by weight. Chapter 16 Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Notes. 1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04. 2.- Food preparation fall in this chapter provided that they contain more than 10% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a nett weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 16.02. 2.- The fish and crustaceans specified in the subheading of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 1602 Other prepared or preserved meat, meat offal or blood 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
85
Section IV Chapter 16 16.01/16.03 Item No. (1) 1601.00.00 Description (2) 16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. 16.02 Other prepared or preserved meat, meat offal or blood. 1602.10.00 1602.20.00 - Homogenised preparations - Of liver of any animal - Of poultry of heading 01.05 : 1602.31.00 1602.32.00 1602.39.00 - - Of turkeys - - Of fowls of the species Gallus domesticus - - Other - Of swine : 1602.41.00 1602.42.00 1602.49.00 1602.50 1602.50.10 1602.50.90 1602.90 1602.90.10 1602.90.20 1602.90.90 1603.00.00 - - Hams and cuts thereof - - Shoulders and cuts thereof - - Other, including mixtures - Of bovine animals - - - Corned meat - - - Other - Other, including preparations of blood of any animal . - - - Corned meat of sheep or lamb - - - Corned meat of other animals - - - Other 16.03 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. 32% 5% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 017.910 017.920 017.990 017.100 kg kg kg kg 32% 32% Free Free 15% 15% Free Free 017.610 017.690 kg kg 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 017.510 017.520 017.590 kg kg kg 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 017.410 017.420 017.490 kg kg kg 15% 15% Free Free 15% 15% Free Free 098.110 017.300 kg kg Import Duty Fiscal Excise (3) 15% (4) Free VAT (5) 15% Export Duty (6) Free Statistical Code Unit (7) 017.200 (8) kg
86
Section IV Chapter 16 16.04/16.05 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced :
VAT (5)
1604.11.00 1604.12.00 1604.13.00 1604.14.00 1604.15.00 1604.16.00 1604.19.00 1604.20.00 1604.30.00
- - Salmon - - Herring - - Sardines, sardinella and brisling or sprats - - Tunas, skipjack and bonito (Sarda spp.) - - Mackerel - - Anchovies - - Other - Other prepared or preserved fish - Caviar and caviar substitutes 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
15% 15% 15% 15% 15% 15% 15% 15% 32%
Free Free Free Free Free Free Free Free Free
037.110 037.121 037.129 037.130 037.140 037.151 037.152 037.159 037.170
kg kg kg kg kg kg kg kg kg
1605.10.00 1605.20.00
- Crab - Shrimps and prawns
15% 15%
Free Free
15% 15%
Free Free
037.211 037.212
kg kg
87
Section IV Chapter 16 16.05
Item No. (1)
Description (2)
VAT (5)
Export Duty (6)
Statistical__ Code Unit (7) (8)
1605.30.00 1605.40.00 1605.90.00
- Lobster - Other crustaceans - Other
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
037.213 037.219 037.220
kg kg kg
88
Chapter 17 Sugar and sugar confectionery
Note.
1.- This Chapter does not cover : (a) (b) (c) Sugar confectionery containing cocoa (heading 18.06); Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or Medicaments or other products of Chapter 30.
Subheading Note. 1.For the purposes of subheadings 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5o.
1701 1702
Cane or beet sugar and chemically pure sucrose, in solid form Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel Molasses resulting from the extraction or refining of sugar Sugar confectionery (including white chocolate), not containing cocoa
1703 1704
89
Section IV Chapter 17 17.01/17.02 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
17.01 Cane or beet sugar and chemically pure sucrose, in solid form. - Raw sugar not containing added flavouring or colouring matter : 1701.11.00 1701.12.00 - - Cane sugar - - Beet sugar - Other : 1701.91.00 1701.99.00 - - Containing added flavouring or colouring matter : - - Other 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. - Lactose and lactose syrup : 1702.11.00 - - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter - - Other - Maple sugar and maple syrup - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose 32% Free 15% Free 061.911 kg 32% 32% Free Free 15% 15% 3% 3% 061.210 061.290 kg kg 32% 32% Free Free 15% 15% 3% 3% 061.110 061.120 kg kg
1702.19.00 1702.20.00 1702.30.00
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
061.919 061.920 061.930
kg kg kg
90
Section IV Chapter 17 17.03/17.04 Import Duty Fiscal Excise (3) 32% (4) Free Export Duty (6) Free Statistical Code Unit (7) 061.940 (8) kg
Item No. (1) 1702.40.00
Description (2) - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar - Chemically pure fructose - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose 17.03 Molasses resulting from the extraction or refining of sugar.
VAT (5) 15%
1702.50.00 1702.60.00
32% 32%
Free Free
15% 15%
Free Free
061.950 061.960
kg kg
1702.90.00
32%
Free
15%
Free
061.990
kg
1703.10.00 1703.90.00
- Cane molasses - Other 17.04 sugar confectionery (including white chocolate), not containing cocoa.
32% 32%
Free Free
15% 15%
3% 3%
061.510 061.590
kg kg
1704.10.00 1704.90.00
- Chewing gum, whether or not sugar-coated - Other
32% 32%
15% 15%
15% 15%
Free Free
062.210 062.290
kg kg
91
Chapter 18 Cocoa and cocoa preparations Notes. 1.This chapter does not cover the preparations of heading 30.03 or 30.04. 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08,
2.-
Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.
1801 1802 1803 1804 1805 1806
Cocoa beans, whole or broken, raw or roasted Cocoa shells, husks, skins and other cocoa waste Cocoa paste, whether or not defatted Cocoa butter, fat and oil Cocoa powder, not containing added sugar or other sweetening matter Chocolate and other food preparations containing cocoa
92
Section IV Chapter 18 18.01/18.06 Item No. (1) 1801.00.00 1802.00.00 Description (2) 18.01 Cocoa beans, whole or broken, raw or roasted. 18.02 Cocoa shells, husks, skins and other cocoa waste. 18.03 Cocoa paste, whether or not defatted. 1803.10.00 1803.20.00 1804.00.00 1805.00.00 - Not defatted - Wholly or partly defatted 18.04 Cocoa butter, fat and oil. 18.05 Cocoa powder, not containing added sugar or other sweetening matter. 18.06 Chocolate and other food preparations containing cocoa. 1806.10.00 - Cocoa powder, containing added sugar or other sweetening matter - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg - - - Chocolate confectionery in blocks, slabs or bars - - - Beverages and preparations for making beverages - - - Other - Other, in blocks, slabs or bars : 1806.31.00 1806.32.00 1806.90 1806.90.10 - - Filled - - Not filled - Other : - - - Chocolate coated products; sugar confectionery containing cocoa - - - Other 32% 15% 15% Free 073.910 kg 32% 32% 15% 15% 15% 15% Free Free 073.310 073.320 kg kg 32% 5% 32% 15% Free 15% 15% 15% 15% Free Free Free 073.210 073.220 073.290 kg kg kg 5% Free 15% Free 073.100 kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 072.310 072.320 072.400 072.200 kg kg kg kg Import Duty Fiscal Excise (3) 5% 5% (4) Free Free VAT (5) 15% 15% Export Duty (6) Free Free Statistical Code Unit (7) 072.100 072.500 (8) kg kg
1806.20
1806.20.10 1806.20.20 1806.20.90
1806.90.90
32%
15%
15%
Free
073.990
kg
93
Section IV Chapter 19 Notes Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products Notes. 1.- This chapter does not cover : (a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or Medicaments or other products of Chapter 30.
(b) (c) 2.-
For the purposes of heading 19.01 : (a) (b) The term groats means cereal groats of Chapter 11; The terms flour and meal mean : (1) (2) Cereal flour and meal of Chapter 11, and Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06)
3.-
Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06). For the purposes of heading 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11. Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
4.-
1901
1902 1903 1904
1905
Section IV Chapter 19 19.01/19.02 Item No. (1) Description (2) 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. 1901.10.00 1901.20.00 - Preparations for infants use, put up for retail sale - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - Other : - - - Preparations for making beverages and malt extract - - - Other 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared , such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. - Uncooked pasta, not stuffed or otherwise prepared : 1902.11.00 1902.19.00 1902.20.00 - - Containing eggs - - Other - Stuffed pasta, whether or not cooked or otherwise prepared - Other pasta
94
Import Duty Excise (4) Export VAT (5) Statistical Duty Code (6) (7)
Fiscal (3)
Unit (8)
5% 15%
Free Free
15% 15%
Free Free
098.930 048.500
kg kg
1901.90 1901.90.10 1901.90.90
5% 32%
Free Free
15% 15%
Free Free
098.941 098.949
kg kg
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
048.310 048.390 098.911
kg kg kg
1902.30.00
32%
Free
15%
Free
098.914
kg
95
Section IV Chapter 19 19.03/19.05 Item No. (1) 1902.40.00 1903.00.00 Description (2) - Couscous 19.03 Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included. 1904.10.00 - Prepared foods obtained by the swelling or roasting of cereals or cereal products - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals - Bulgur wheat - Other 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 1905.10.00 1905.20.00 - Crispbread - Gingerbread and the like - Sweet biscuits; waffles and wafers : 1905.31.00 1905.32 1905.32.10 1905.32.90 - - Sweet biscuits - - Waffles and wafer - - - Wafers coated with chocolate - - - Others 32% 32% 15% 15% 32% 15% 32% 32% Free Free 32% 15% Import Duty Fiscal Excise (3) 32% 5% (4) Free Free VAT (5) Export Duty (6) Free Free Statistical Code Unit (7) 098.919 056.450 (8) kg kg
15% 15%
15% 15%
Free
048.111
kg
1904.20.00
32%
15%
Free
048.119
kg
1904.30.00 1904.90.00
32% 32%
15% 15%
15% 15%
Free Free
048.120 048.190
kg kg
15% 15%
Free Free
048.411 048.421
kg kg
15% 15% 15%
Free
048.422
kg
Free Free
048.423 048.424
kg kg
Section IV Chapter 19 19.05
96
Item No. (1) 1905.40.00 1905.90 1905.90.10
Description (2) - Rusks, toasted bread and similar toasted products - Other - - - All other biscuits except sweet biscuits - - - Other
Fiscal (3) 32%
Import Duty Excise (4) Free
VAT (5)
Statistical Code Unit (7) 048.412 (8) kg
15%
32%
15%
15%
Free
048.425
kg
1905.90.90
32%
15%
15%
Free
048.429
kg
_________
97
Section IV Chapter 20 Notes Chapter 20 Preparations of vegetables, fruits, nuts or other parts of plants Notes. 1.- This chapter does not cover : (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (c) Bakers wares and other products of heading 1905; or (d) Homogenised composite food preparations of heading 21.04. 2.Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
3.- Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a). 4.- Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02. 5.- For the purposes of heading 20.07, the expression obtained by cooking means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means. 6.- For the purposes of heading 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol. Subheading Notes. 1.- For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05. 2.- For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.
98
Section IV Chapter 20
3.- For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression Brix value means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20C or corrected for 20C if the reading is made at a different temperature.
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac or crystallised)
2007
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
99
Section IV Chapter 20 20.01/20.04 Item No. (1) Description (2) 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 2001.10.00 2001.90.00 - Cucumbers and gherkins - Other 20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 2002.10.00 2002.90.00 - Tomatoes, whole or in pieces - Other 20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 2003.10.00 2003.20.00 2003.90.00 - Mushrooms of the genus agaricus - Truffles - Other 20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06. 2004.10.00 2004.90.00 - Potatoes - Other vegetables and mixtures of vegetables 32% 15% 15% Free 15% 15% 15% Free Free Free 15% 15% Free Free 15% 15% Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15% 15%
Free Free
056.711 056.719
kg kg
15% 15%
Free Free
056.720 056.730
kg kg
15% 15% 15%
Free Free Free
056.741 056.745 056.749
kg kg kg
15% 15%
Free Free
056.610 056.690
kg kg
100
Section IV Chapter 20 20.05/20.07 Import Duty Excise (4) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.
Fiscal (3)
VAT (5)
2005.10.00 2005.20.00
- Homogenised vegetables - Potatoes
15%
Free
15% 15%
Free Free
098.120 056.760
kg kg
32% or 15% $4.45 per kg whichever is greater 15% Free
2005.40.00
- Peas (Pisum Sativum) - Beans (Vigna spp., Phaseolus spp.,) :
15%
Free
056.791
kg
2005.51.00 2005.59.00 2005.60.00 2005.70.00 2005.80.00
- - Beans, shelled - - Other - Asparagus - Olives - Sweet corn (Zea mays var. saccharata)
15% 15% 15% 15% 15%
15% 15% 15% 15% 15%
056.792 056.794 056.796 056.797 056.770
kg kg kg kg kg
- Other vegetables and mixtures of vegetables : 2005.91.00 2005.99.00 2006.00 - - Bamboo shoots - - Other 20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac or crystallised). - - - Ginger, preserved by sugar - - - Other 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. 2007.10.00 - Homogenised preparations - Other : 2007.91.00 2007.99.00 - - Citrus fruits - - Other 32% 32% Free Free 32% Free 15% 15% Free Free 15% 15% Free Free
15% 15%
Free Free
056.790 056.799
kg kg
2006.00.10 2006.00.90
15% 15%
Free Free
062.110 062.190
kg kg
15% 15% 15%
Free
098.130
kg
Free Free
058.110 058.190
kg kg
101
Section IV Chapter 20 20.08/20.09 Item No. (1) Description (2) 20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together : 2008.11 2008.11.10 2008.11.90 2008.19.00 2008.20.00 2008.30.00 2008.40.00 2008.50.00 2008.60.00 2008.70.00 2008.80.00 - - Ground-nuts - - - Peanut butter - - - Other - - Other, including mixtures - Pineapples - Citrus fruit - Pears - Apricots - Cherries - Peaches including nectarines - Strawberries - Other, including mixtures other than those of subheading 2008.19 : 2008.91.00 2008.92.00 2008.99.00 - - Palm hearts - - Mixtures - - Other 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice : 2009.11.00 - - Frozen 32% Free 15% 15% 15% Free Free Free 32% 32% 15% 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free Free Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
Free Free Free Free Free Free Free Free Free Free
058.921 058.924 058.929 058.930 058.940 058.961 058.951 058.952 058.953 058.962
kg kg kg kg kg kg kg kg kg kg
15% 15% 15%
Free Free Free
058.963 058.970 058.969
kg kg kg
15%
Free
059.110
kg
102
Section IV Chapter 20 Item No. (1) 2009.12.00 2009.19.00 Description (2) - - Not frozen, of a Brix value not exceeding 20 - - Other - Grapefruit(including pomelo) juice : 2009.21.00 2009.29.00 - - Of a brix value not exceeding 20 - - Other - Juice of any other single citrus fruit : 2009.31.00 2009.39.00 - - Of a Brix value not exceeding 20 - - Other - Pineapple : 2009.41.00 2009.49.00 2009.50.00 - - Of a Brix value not exceeding 20 - - Other - Tomato juice - Grape juice (including grape must) : 2009.61.00 2009.69.00 - - Of a Brix value not exceeding 30 - - Other - Apple juice : 2009.71.00 2009.79.00 2009.80.00 2009.90.00 - - Of a Brix value not exceeding 20 - - Other - Juice of any other single fruit or vegetable - Mixtures of juices 32% 32% 32% 32% Free Free Free Free 32% 32% Free Free 32% 32% 32% Free Free Free 32% 32% Free Free 32% 32% Free Free Fiscal (3) 32% 32% Import Duty Excise (4) Free Free VAT (5) Export Duty (6) Free Free Statistical Code Unit (7) 059.120 059.190 (8) kg kg
15% 15% 15% 15%
Free Free
059.211 059.219
kg kg
15% 15% 15% 15% 15%
Free Free
059.311 059.319
kg kg
Free Free Free
059.911 059.919 059.920
kg kg kg
15% 15% 15% 15% 15% 15%
Free Free
059.931 059.939
kg kg
Free Free Free Free
059.941 059.949 059.950 059.960
kg kg kg kg _________
103
Section IV Chapter 21 Notes Chapter 21 Miscellaneous edible preparations Notes. 1.- This Chapter does not cover : (a) (b) (c) (d) (e) Mixed vegetables of heading 07.12; Roasted coffee substitutes containing coffee in any proportion (heading 09.01); Flavoured tea (heading09.02); Spices or other products of heading 09.04 to 09.10; Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates or any combination thereof (Chapter 16); Yeast put up as a medicament or other products of heading 30.03 or 30.04; or Prepared enzymes of heading 35.07
(f) (g) 2.3.-
Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01. For the purposes of heading 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients. Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other raosted coffee substitutes, and extracts, essences and concentrates thereof Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of 3002); prepared baking powders Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard Soups and broths and preparations therefor; homogenised composite food preparations Ice cream and other edible ice, whether or not containing cocoa Food preparations not elsewhere specified or included
2101
2102 2103 2104 2105 2106
104
Section IV Chapter 21 21.01/21.02 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 21.01 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee :
VAT (5)
2101.11.00
- - Extracts, essences and concentrates - - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee - Extracts, essences and concentrates, of tea or mate', and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate' - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.
15%
Free
15% 15%
Free
071.311
kg
2101.12.00
15%
Free
Free
071.314
kg
2101.20.00
15%
Free
15%
Free
071.319
kg
2101.30.00
15%
Free
15%
Free
071.330
kg
2102.10.00 2102.20.00
- Active yeast - Inactive yeasts; other single-cell micro-organisms, dead
5% 5%
Free Free
15% 15%
Free Free
098.610 098.620
kg kg
105
Section IV Chapter 21 21.03/21.06 Item No. (1) Description (2) Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
2102.30.00
- Prepared baking powders 21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
32%
Free
15%
Free
098.630
kg
2103.10.00 2103.20.00 2103.30.00 2103.90.00
- Soya sauce - Tomato ketchup and other tomato sauces - Mustard flour and meal and prepared mustard - Other 21.04 Soups and broths and preparations therefor; preparations homogenised composite food preparations.
32% 32% 5% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
098.410 098.420 098.430 098.490
kg kg kg kg
2104.10.00 2104.20.00
- Soups and broths and preparations therefor - Homogenised composite food preparations 21.05 Ice cream and other edible ice, whether or not containing cocoa. 21.06 Food preparations not elsewhere specified or included.
15% 15%
Free Free
15% 15% 15%
Free Free
098.500 098.140
kg kg
2105.00.00
32%
Free
Free
022.330
kg
2106.10.00 2106.90 2106.90.10
- Protein concentrates and textured protein substances - Other - - - Food preparations of flour or meal
32%
Free
15%
Free
098.991
kg
32%
Free
15%
Free
098.995
kg
106
Section IV Chapter 21 Import Duty Excise (4) 10% Export Duty (6) Free Statistical Code Unit (7) 098.996 (8) kg
Item No. (1) 2106.90.20
Description (2) - - - Powder and preparations for making beverages other than those with a basis of milk; flavoured or coloured sugar syrups; mixes or bases for ice-cream other than those falling under Heading Nos.1808 and 1901 - - - Alcoholic preparations of a kind used in the manufacture of various alcoholic beverages :
Fiscal (3) 32%
VAT (5)
15%
2106.90.31
- - - - Of an alcoholic strength by volume of 11.49% vol. or less - - - - Of an alcoholic strength by volume exceeding 11.49% vol. but not exceeding 57.12% vol. - - - - Of an alcoholic strength by volume exceeding 57.12% vol. - - - Ice Cream mix - - - Other
32%
10%
15% 15%
Free
098.992
2106.90.32
$45.90 10% per litre
Free
098.993
2106.90.39
$80.37 10% per l/al. 32% 32% Free Free
15% 15% 15%
Free
098.994
l/a
2106.90.40 2106.90.90
Free Free
098.998 098.999
kg kg
107
Chapter 22 Beverages, spirits and vinegar
Notes. 1.This Chapter does not cover : (a) (b) (c) (d) (e) (f) 2.3.Products of this chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03) Sea Water (heading NO 25.01); Distilled or coductivity water or water of similar purity (heading 28.53); Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15); Medicaments of heading 30.03 or 30.04; or Perfumery or toilet preparations (Chapter 33).
For the purposes of this Chapter and of Chapter 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20oC. For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
Subheading Note. 1.For the purposes of subheading 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20oC in closed containers, has an excess pressure of not less than 3 bars.
Additional Notes 1.Throughout this Schedule (a) In the case of any item where duty is payable according to the alcohol content, such content shall be ascertained by means of Gay Lussac's hydrometer. If such content cannot be correctly ascertained by the direct use of the hydrometer it shall be ascertained by the distillation of a sample and the subsequent test in like manner of the distillate; The expression "litre of alcohol" means a litre of alcohol contained in a product.
(b)
108
2.-
Wines, grape must and other beverages of a strength exceeding 28.50oG.L and falling within items Nos.2204.10.90, 2204.21.90, 2204.29.90, 2204.30.00, 2205.10.90, 2205.90.90, 2206.00.29 and 2206.00.99 are to attract the rates of duty applicable to spirits falling within item No. 2208.20.20.
2201 2202 2203 2204 2205 2206 2207 2208 2209
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of 20.09 Beer made from malt Wine of fresh grapes, including fortified wines; grape must other than that of 20.09 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages Vinegar and substitutes for vinegar obtained from acetic acid
109
Section IV Chapter 22 22.01/22.03 Import Duty Excise (4) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
Fiscal (3)
VAT (5)
2201.10.00 2201.90.00
- Mineral waters and aerated waters - Other 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetables juices of heading 20.09.
32% 32%
15% 15%
15% 15%
Free Free
111.011 111.019
l l
2202.10.00
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Other 22.03 Beer made from malt. - - - Of an alcoholic strength by volume of 5% vol. or less - - - Of an alcoholic strength by volume exceeding 5% vol.
32%
15%
15%
Free
111.021
2202.90.00 2203.00 2203.00.10
32%
15%
15%
Free
111.029
$2.16 per litre $2.93 per litre
15%
15%
Free
112.310
2203.00.90
15%
15%
Free
112.390
110
Section IV Chapter 22 22.04/22.05 Item No. (1) Description (2) 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 2204.10 2204.10.10 - Sparkling wine - - - Of an alcoholic strength by volume of 1.15% vol or less - - - Other 32% 15% 15% Free 112.151 l Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
2204.10.90
$4.57 per litre
15%
15%
Free
112.159
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : 2204.21 2204.21.10 - - In containers holding 2 1 or less - - - Of an alcohol strength by volume of 1.15% vol or less - - - Other 32% 15% 15% Free 112.171 l
2204.21.90
$4.05 per litre
15%
15%
Free
112.174
2204.29 2204.29.10
- - Other : - - - Of an alcohol strength by volume of 1.15% vol or less - - - Other 32% 15% 15% Free 112.175 l
2204.29.90
$4.05 per litre 5%
15%
15%
Free
112.179
2204.30.00
- Other grape must 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
Free
15%
Free
112.100
2205.10 2205.10.10
- In containers holding 2 litres or less - - - Of an alcohol strength by volume of 1.15% vol or less 32% 15% 15% Free 112.131 l
111
Section IV Chapter 22 22.06 Item No. (1) 2205.10.90 Description (2) - - - Other Fiscal (3) $4.05 per litre Import Duty Excise (4) 15% VAT (5) 15% Export Duty (6) Free Statistical Code Unit (7) 112.134 (8) l
2205.90 2205.90.10
Other - - - Of an alcohol strength by volume of 1.15% vol or less - - - Other 32% 15% 15% Free 112.135 l
2205.90.90
$4.05 per litre
15%
15%
Free
112.139
2206.00
22.06 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. - - - Ginger beer and herb beer :
2206.00.11
- - - - Of an alcoholic strength by volume of 1.15% vol or less - - - - Of an alcoholic strength by volume exceeding 1.15% vol - - - Other fermented beverages, sparkling :
32%
15%
15%
Free
112.211
2206.00.19
$2.80 per litre
15%
15%
Free
112.212
2206.00.21
- - - - Of an alcoholic strength by volume not exceeding 1.15% vol. - - - - Of an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 6% vol. - - - - Other
32%
15%
15%
Free
112.221
2206.00.22
15%
15%
Free
112.222
2206.00.29
15%
15%
Free
112.229
- - - Other fermented beverages, still : 2206.00.91 - - - - Of an alcoholic strength by volume not exceeding 1.15% vol. 32% 15% 15% Free 112.291 l
112
Section IV Chapter 22 22.07/22.08 Item No. (1) 2206.00.92 Description (2) - - - - Of an alcoholic strength by volume exceeding 1.15% vol. but not exceeding 6% vol. - - - - Other Fiscal (3) $2.80 per litre $4.05 per litre Import Duty Excise (4) 15% VAT (5) 15% Export Duty (6) Free Statistical Code Unit (7) 112.292 (8) l
2206.00.99
15%
15%
Free
112.299
22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. 2207.10.00 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher - Ethyl alcohol and other spirits, denatured, of any strength - - - Of an alcoholic strength by volume of 57.12% vol or less - - - Of an alcoholic strength by volume exceeding 57.12% vol $45.90 per litre $80.37 per litre of alcohol 15% 15% Free 512.161 l $80.37 per litre of alcohol 15% 15% Free 512.150 la
2207.20
2207.20.10
2207.20.90
15%
15%
Free
512.169
la
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. 2208.20 2208.20.10 - Spirits obtained by distilling grape wine or grape marc - - - Of an alcoholic strength by volume of 11.49% vol or less (for example, Cognac and brandy) $1.81 per litre 15% 15% Free 112.421 l
113
Section IV Chapter 22 22.08 Item No. (1) 2208.20.20 Description (2) - - - Of an alcoholic strength by volume exceeding 11.49% vol but not exceeding 57.12% vol (for example, Cognac and brandy) - - - Of an alcoholic strength by volume exceeding 57.12% vol (for example, Cognac and brandy) - Whiskies - - - Of an alcoholic strength by volume of 11.49% vol or less. - - - Of an alcoholic strength by volume exceeding 11.49% vol but not exceeding 57.12% vol - - - Of an alcoholic strength by volume exceeding 57.12% vol $1.81 per litre $45.90 per litre $80.37 per litre of alcohol 15% 15% Free 112.411 l Fiscal (3) $45.90 per litre Import Duty Excise (4) 15% VAT (5) 15% Export Duty (6) Free Statistical Code Unit (7) 112.422 (8) l
2208.20.90
$80.37 per litre of alcohol
15%
15%
Free
112.423
la
2208.30 2208.30.10
2208.30.20
15%
15%
Free
112.412
2208.30.90
15%
15%
Free
112.413
la
2208.40 2208.40.10
- Rum and other spirits obtained by distilling fermented sugarcane products - - - Of an alcoholic strength by volume of 11.49% vol or less - - - Of an alcoholic strength by volume exceeding 11.49% vol but not exceeding 57.12% vol - - - Of an alcoholic strength by volume exceeding 57.12% vol - Gin and Geneva - - - Of an alcoholic strength by volume of 11.49% vol or less - - - Of an alcoholic strength by volume exceeding 11.49% vol but not exceeding 57.12 vol - - - Of an alcoholic strength by volume exceeding 57.12% vol $1.81 per litre $45.90 per litre 15% 15% Free 112.451 l $1.81 per litre $45.90 per litre 15% 15% Free 112.441 l
2208.40.20
15%
15%
Free
112.442
2208.40.90
$80.37 15% per litre of alcohol
15%
Free
112.443
la
2208.50 2208.50.10
2208.50.20
15%
15%
Free
112.452
2208.50.90
15%
Free
112.453
la
114
Section IV Chapter 22 22.08 Item No. (1) 2208.60 2208.60.10 2208.60.20 Description (2) - Vodka - - - Of an alcoholic strength by volume of 11.49% vol or less - - - Of an alcoholic strength by volume exceeding 11.49% vol but not exceeding 57.12% vol - - - Of an alcoholic strength by volume exceeding 57.12% vol - Liqueurs and cordials - - - Liqueurs : 2208.70.11 - - - - Of an alcoholic strength by volume of 11.49% volume or less - - - - Of an alcoholic strength by volume exceeding 11.49% but not exceeding 57.12% vol - - - - Of an alcoholic strength by volume exceeding 57.12% vol - - - Cordials 2208.70.21 - - - - Of an alcoholic strength by volume of 11.49% volume or less - - - - Of an alcoholic strength by volume exceeding 11.49% but not exceeding 57.12% vol - - - - Of an alcoholic strength by volume exceeding 57.12% vol - Other - - - Of an alcoholic strength by volume of 11.49% vol or less : 2208.90.11 2208.90.19 - - - - Undenatured ethyl alcohol - - - - Other $1.81 15% per litre $1.81 15% per litre 15% 15% Free Free 112.491 112.497 l l $1.81 per litre $45.90 per litre $80.37 per litre of alcohol 15% 15% Free 112.481 l $1.81 per litre $45.90 per litre $80.37 per litre of alcohol 15% 15% Free 112.471 l $1.81 15% per litre $45.90 per litre 15% 15% 15% Free Free 112.461 112.462 l l Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
2208.60.90
15%
Free
112.463
la
2208.70
2208.70.12
15%
15%
Free
112.472
2208.70.19
15%
15%
Free
112.473
la
2208.70.22
15%
15%
Free
112.482
2208.70.29
15%
15%
Free
112.483
la
2208.90
115
Section IV Chapter 22 22.09 Import Duty Excise (4) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) - - - Of an alcoholic strength by volume exceeding 11.49% vol but not exceeding 57.12% vol :
Fiscal (3)
VAT (5)
2208.90.21
- - - - Undenatured ethyl alcohol - - - - Other
15%
15%
Free
112.492
2208.90.29
15%
15%
Free
112.498
- - - Of an alcoholic strength by volume exceeding 57.12% vol : 2208.90.91 - - - - Undenatured ethyl alcohol $80.37 per litre of alcohol $80.37 per litre of alcohol 15% 15% Free 112.493 la
2208.90.99
- - - - Other
15%
15%
Free
112.499
la
2209.00.00
22.09 Vinegar and substitutes for vinegar obtained from acetic acid.
15%
Free
15%
Free
098.440
116
Section IV Chapter 23 Notes Chapter 23 Residues and waste from the food industries; prepared animal fodder
Note. 1.Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal material to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note. 1.- For the purposes of subheading 2306.41, the expression low erucic acid rape or colza seeds means seeds as defined in Subheading Note 1 to Chapter 12.
2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of 2304 or 2305 Wine lees; argol Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included Preparations of a kind used in animal feeding
2302
2303
2304
2305
2306
2307 2308
2309
117
Section IV Chapter 23 23.01/23.05
Item No. (1)
Description (2) 23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
Fiscal (3)
Import Duty Excise (4)
VAT (5)
Export Duty (6)
2301.10.00 2301.20.00
- Flours, meals and pellets, of meat or meat offal; greaves - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates 23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
5% 15%
Free Free
15% 15%
Free Free
081.410 081.420
kg kg
2302.10.00 2302.30.00 2302.40.00 2302.50.00
- Of maize (corn) - Of wheat - Of other cereals - Of leguminous plants 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste whether or not in the form of pellets.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
081.240 081.260 081.290 081.230
kg kg kg kg
2303.10.00 2303.20.00 2303.30.00
- Residues of starch manufacture and similar residues - Beet-pulp, bagasse and other waste of sugar manufacture - Brewing or distilling dregs and waste 23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil. 23.05 Oil-cake and other solid residues, whether or not ground or in the "form" of pellets, resulting from the extraction of ground-nut oil.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
081.510 081.520 081.530
kg kg kg
2304.00.00
5%
Free
15%
Free
081.310
kg
2305.00.00
5%
Free
15%
Free
081.320
kg
118
Section IV Chapter 23 23.06/23.09 Item No. (1) Description (2) 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils other than those of heading 23.04 or 23.05. 2306.10.00 2306.20.00 2306.30.00 - Of cotton seeds - Of linseed - Of sunflower seeds - Of rape of colza seeds : 2306.41.00 2306.49.00 2306.50.00 2306.60.00 2306.90.00 2307.00.00 2308.00.00 - - Of low erucic acid rape or colza seeds - - Other - Of coconut or copra - Of palm nuts or kernels - Other 23.07 Wine lees; argol. 23.08 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. 23.09 Preparations of a kind used in animal feeding. 2309.10.00 2309.90.00 - Dog or cat food, put up for retail sale - Other 15% 15% Free Free 15% 15% Free Free 081.950 081.990 kg kg 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free 081.361 081.369 081.370 081.380 081.399 081.940 081.190 kg kg kg kg kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 081.330 081.340 081.350 kg kg kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
119
Chapter 24 Tobacco and manufactured tobacco substitutes
Note. 1.- This chapter does not cover medicinal cigarettes (Chapter 30).
2401 2402
Unmanufactured tobacco; tobacco refuse Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences
120
Section IV Chapter IV 24.01/24.02 Item No. (1) Description (2) 24.01 Unmanufactured tobacco; tobacco refuse. 2401.10.00 2401.20.00 - Tobacco, not stemmed/stripped - Tobacco, partly or wholly stemmed/stripped - Tobacco refuse $140.81 per kg $140.81 per kg $140.81 per kg 15% 15% Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
15% 15% 15%
Free Free
121.100 121.200
kg kg
2401.30.00
15%
Free
121.300
kg
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.10.00 2402.20.00 - Cigars, cheroots and cigarillos, containing tobacco - Cigarettes containing tobacco $90.65 per kg $149.28 per kg or 1000 cigarettes, whichever is the greater 15% $132.73 per kg
15% 15%
Free Free
122.100 122.200
kg kg
2402.90 2402.90.10
- Other - - - Cigars, cheroots and cigarillos, containing tobacco substitutes - - - Cigarettes containing tobacco substitutes $90.65 per kg $149.28 per kg or 1000 cigarettes, whichever is the greater 15%
15% 15%
Free
122.311
kg
2402.90.90
$132.73 per kg
Free
122.312
kg
121
Section IV Chapter 24 24.03 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) 24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
VAT (5)
2403.10.00
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion - Other :
$90.65 per kg
15%
15%
Free
122.320
kg
2403.91.00 2403.99 2403.99.10
- - Homogenised or reconstituted tobacco - - Other - - - Tobacco extracts and essences - - - Other
$90.65 per kg
15%
15%
Free
122.391
kg
32%
15%
15% 15%
Free
122.395
kg
2403.99.90
$90.65 per kg
15%
Free
122.399
kg
122
Chapter 25 Notes
Section V MINERAL PRODUCTS Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement
Notes. 1.- Except where their context or Note 4 to this Chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnatic separation or other mechnical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the products particularly suitable for specific use rather than for general use. 2.- This Chapter does not cover : (a) (b) (c) (d) (e) (f) (g) (h) (ij) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02); Earth colours containing 70% or more by weight of combined iron evaluated as Fe203 (heading28.21); Medicaments or other products of Chapter 30; Perfumery, cosmetic or toilet preparations (Chapter 33); Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03); Precious or semi-precious stones (heading No 71.02 or 71.03); Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01); Billiard chalks (heading 95.04); or Writing or drawing chalks or tailors' chalks (heading96.09).
3.- Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17. 4.- Heading 25.30 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
123
Section V Chapter 25 2501 2502 2503 2504 2505 2506 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water Unroasted iron pyrites Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur Natural graphite Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Kaolin and other kaolinic clays, whether or not calcined Other clays (not including expanded clays of 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths Chalk Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of 2816 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of 2515 or 2516, whether or not heattreated
2507 2508
2509 2510 2511
2512
2513
2514
2515
2516 2517
124
Section V Chapter 25
2518
Dolomite, whether or not calcined; or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure
2519
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of 2825 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers Asbestos Mica, including splittings; mica waste Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc Natural cryolite; natural chiolite Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight Feldspar; leucite; nepheline and nepheline syenite; fluorspar Mineral substances not elsewhere specified or included
2521 2522 2523
2524 2525 2526
2527 2528
2529 2530
125
Chapter IV Chapter 22 22.09
Item No. (1) 2501.00.00
Description (2) 25.01 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; or containing added anti-caking or free-flowing agents; sea water. 25.02 Unroasted iron pyrites. 25.03 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 25.04 Natural graphite.
Fiscal (3) 5%
VAT (5)
Statistical___ Code Unit (7) 278.300 (8) kg
15%
2502.00.00 2503.00.00
5% 5%
Free Free
15% 15%
Free Free
274.200 274.100
kg kg
2504.10.00 2504.90.00
- In powder or in flakes - Other 25.05 Natural sands of all kinds whether or not coloured, other than metal bearing sands of Chapter 26.
5% 5%
Free Free
15% 15%
Free Free
278.221 278.229
kg kg
2505.10.00 2505.90.00
- Silica sands and quartz sands - Other 25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape.
5% 5%
Free Free
15% 15%
Free Free
273.310 273.390
kg kg
2506.10.00 2506.20 2506.20.10
- Quartz - Quartzite - - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - - - Other
5%
Free
15% 15%
Free
278.511
kg
5%
Free
Free
278.515
kg
2506.20.90
5%
Free
15%
Free
278.519
kg
126
Section V Chapter 25 25.07/25.12 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical___ Code Unit_____ (7) 278.260 (8) kg
Item No. (1) 2507.00.00
Description (2) 25.07 Kaolin and other kaolinic clays whether or not calcined. 25.08 Other clays (not including expanded clays of heading 68.06), andalusite, kynite and sillimanate, whether or not calcined; mullite; chamotte or dinas earths.
VAT (5)
15%
2508.10.00 2508.30.00 2508.40.00 2508.50.00 2508.60.00 2508.70.00 2509.00.00
- Bentonite - Fire clay - Other clays - Andalusite, kyanite and sillimanite - Mullite - Chamotte or dinas earths 25.09 Chalk. 25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
5% 5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15% 15%
278.270 278.293 278.294 278.295 278.296 278.297 278.910
2510.10.00 2510.20.00
- Unground - Ground 25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.
5% 5%
Free Free
15% 15%
Free Free
272.310 272.320
kg kg
2511.10.00 2511.20.00 2512.00.00
- Natural barium sulphate (barytes) - Natural barium carbonate (witherite) 25.12 Siliceous fossil meals (for example, kieselghur, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparant specific gravity of 1 or less.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
278.921 278.922 278.950
kg kg kg
127
Section V Chapter 25 25.13/25.15
Item No. (1)
Description (2) 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.
VAT (5)
Export Duty (6)
Statistical___ Code Unit_____ (7) (8)
2513.10.00 2513.20.00
- Pumice stone - Emery, natural corundum, natural garnet and other natural abrasives 25.14 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. - - - Merely cut, by sawing or other-wise, into blocks or slabs of a rectangular (including square) shape - - - Other 25.15 Marble, travetine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. - Marble and travertine :
5% 5%
Free Free
15% 15%
Free Free
277.220 277.295
kg kg
2514.00
2514.00.10
5%
Free
15%
Free
273.111
kg
2514.00.90
5%
Free
15%
Free
273.119
kg
2515.11.00 2515.12.00
- - Crude or roughly trimmed - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - Ecaussine and other calcareous monumental or buildidng stone; alabaster
5% 5%
Free Free
15% 15%
Free Free
273.121 273.122
kg kg
2515.20.00
5%
Free
15%
Free
273.123
kg
128
Section V Chapter 25 25.16/25.17 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit_____ (7) (8)
Item No. (1)
Description (2) 25.16 Granite, porphyry, basalt,sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape. - Granite :
VAT (5)
2516.11.00 2516.12.00
- - Crude or roughly trimmed - - Merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape - Sandstone : - Other monumental or building stone 25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder of stones of heading No. 25.15 or 25.16, whether or not heat-treated.
5% 5%
Free Free
15% 15%
Free Free
273.131 273.132
kg kg
2516.20.00 2516.90.00
5% 5%
Free Free
15% 15%
Free Free
273.133 273.139
kg kg
2517.10.00
- Pebbles, gravel, broken, or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated
5%
Free
15%
Free
273.410
kg
129
Section V Chapter 25 25.18 Import Duty Excise (4) Free Export Duty (6) Free Statistical___ Code Unit_____ (7) 273.420 (8) kg
Item No. (1) 2517.20.00
Description (2) - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 - Tarred macadam - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated :
Fiscal (3) 5%
VAT (5)
15%
2517.30.00
5%
Free
15%
Free
273.430
kg
2517.41.00 2517.49.00
- - Of marble - - Other 25.18 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
5% 5%
Free Free
15% 15%
Free Free
273.441 273.449
kg kg
2518.10 2518.10.10
- Dolomite not calcined or sintered - - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - - - Other - Calcined or sintered dolomite : - - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape - - - Other - Dolomite ramming mix 5% Free 5% Free
15%
Free
278.231
kg
2518.10.90 2518.20 2518.20.10
5%
Free
15% 15%
Free
278.232
kg
Free
278.234
kg
2518.20.90 2518.30.00
5% 5%
Free Free
15% 15%
Free Free
278.235 278.236
kg kg
130
Section V Chapter 25 25.19/25.23 Import Duty Excise (4) Export Duty (6) Statistical___ Code Unit_____ (7) (8)
Item No. (1)
Description (2) 25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
Fiscal (3)
VAT (5)
2519.10.00 2519.90.00
- Natural magnesium carbonate (Magnesite) - Other 25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
5% 5%
Free Free
15% 15%
Free Free
278.240 278.250
kg kg
2520.10.00 2520.20.00 2521.00.00
- Gypsum; anhydrite - Plasters 25.21 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement 25.22 Quicklime, slaked lime and hydraulic lime, other then calcium oxide and hydroxide of heading 28.25.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
273.230 273.240 273.220
kg kg kg
2522.10.00 2522.20.00 2522.30.00
- Quicklime - Slaked lime - Hydraulic lime 25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
661.110 661.120 661.130
kg kg kg
2523.10.00
- Cement clinkers
32%
10%
15%
Free
661.210
kg
131
Section V Chapter 25 25.24/25.29 VAT (5) Export Duty (6) Statistical___ Code Unit_____ (7) (8)
Item No. (1)
Description (2) - Portland cement.
2523.21.00 2523.29.00 2523.30.00 2523.90.00
- - White cement, whether or not artificially coloured - - Other - Aluminous cement - Other hydraulic cements 25.24 Asbestos.
15% 15% 15% 15%
10% 10% 10% 10%
15% 15% 15% 15% 15%

15%
Free Free Free Free
661.221 661.229 661.230 661.290
kg kg kg kg
2524.10.00 2524.90.00
- Crocidolite - Other 25.25 Mica, including splittings; mica waste.
5% 5%
Free Free
Free Free
278.400 278.490
kg kg
2525.10.00 2525.20.00 2525.30.00
- Crude mica and mica rifted into sheets or splittings - Mica powder - Mica waste 25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
278.521 278.522 278.523
kg kg kg
2526.10 2526.10.10
- Not crushed, not powdered - - - Merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) - - - Other - Crushed or powdered 25.28 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight. 5% Free
15%
Free
278.931
kg
2526.10.90 2526.20.00
5% 5%
Free Free
15% 15%
Free Free
278.934 278.935
kg kg
2528.10.00
- Natural sodium borates and concentrates thereof (whether or not calcined) - Other 25.29 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
5%
Free
15% 15%
Free
278.941
kg
2528.90.00
5%
Free
Free
278.949
kg
132
Section V Chapter 25 25.30 Import Duty Excise (4) Export Duty (6) Statistical___ Code Unit_____ (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
2529.10.00
- Feldspar - Fluorspar:
5%
Free
15% 15% 15% 15%
Free
278.531
kg
2529.21.00 2529.22.00 2529.30.00
- - Containing by weight 97% or less of calcium fluoride - - Containing by weight more than 97% of calcium fluoride - Leucite; nepheline and nepheline syenite 25.30 Mineral substances not elsewhere specified or included.
5% 5% 5%
Free Free Free
Free Free Free
278.541 278.542 278.532
kg kg kg
2530.10.00 2530.20.00
- Vermiculite, perlite and chlorites, unexpanded - Kieserite, epsomite (natural magnesium sulphates) - Other
5% 5%
Free Free
15% 15% 15%
Free Free
278.980 278.991
kg kg
2530.90.00
5%
Free
Free
278.999
kg
133
Section V Chapter 26 Notes
Chapter 26 Ores, slag and ash
Notes. 1.- This chapter does not cover : (a) Slag or similar industrial waste prepared as macadam (heading 25.17) ; (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19); (c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10); (d) Basic slag Chapter 31; (e) Slag wool, rock wool or similar mineral wools (heading 68.06); (f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); (g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2.- For the purposes of headings 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the mettallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-mettallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3.- Heading 26.20 applies only to: (a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste heading 26.21); and (b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
Subheading Notes 1.- For the purposes of subheading 2620.21, leaded gasoline sludges and leaded anti-knock compound sludges mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. 2.- Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.
134
Section V Chapter 26
2601 2602 2603 2604 2605 2606 2607 2608 2609 2610 2611 2612 2613 2614 2615 2616 2617 2618 2619 2620 2621
Iron ores and concentrates, including roasted iron pyrites Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 10% or more, calculated on the dry weight Copper ores and concentrates Nickel ores and concentrates Cobalt ores and concentrates Aluminium ores and concentrates Lead ores and concentrates Zinc ores and concentrates Tin ores and concentrates Chromium ores and concentrates Tungsten ores and concentrates Uranium or thorium ores and concentrates Molybdenum ores and concentrates Titanium ores and concentrates Niobium, tantalum, vanadium or zirconium ores and concentrates Precious metal ores and concentrates Other ores and concentrates Granulated slag (slag sand) from the manufacture of iron or steel Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel Ash and residues (other than from the manufacture of iron or steel), containing arsenic metals or their compounds Other slag and ash, including seaweed ash (kelp)
135
Section V Chapter 26 26.01/26.15 Item No. (1) Description (2) 26.01 Iron ores and concentrates, including roasted iron pyrites. - Iron ores and concentrates, other than roasted iron pyrites : 2601.11.00 2601.12.00 2601.20.00 2602.00.00 - - Non-agglomerated - - Agglomerated - - Roasted iron pyrites 26.02 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 26.03 Copper ores and concentrates. 26.04 Nickel ores and concentrates. 26.05 Cobalt ores and concentrates. 5% 5% 5% 5% Free Free Free Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit_____ (7) (8)
15% 15% 15% 15%
Free Free Free Free
281.500 281.600 281.400 287.700
kg kg kg kg
2603.00.00 2604.00.00 2605.00.00 2606.00.00 2607.00.00 2608.00.00 2609.00.00 2610.00.00 2611.00.00
5% 5% 5%
15% 15% 15% 15% 15% 15% 15% 15% 15%
283.100 284.100 287.930 285.100 287.400 287.500 287.600 287.910 287.920
kg kg kg kg kg kg kg kg kg
26.06 Aluminium ores and concentrates. 5% 26.07 Lead ores and concentrates. 26.08 Zinc ores and concentrates. 26.09 Tin ores and concentrates. 5% 5% 5%
26.10 Chromium ores and concentrates. 5% 26.11 Tungsten ores and concentrates. 5% 26.12 Uranium or thorium ores and concentrates.
2612.10.00 2612.20.00
- Uranium ores and concentrates - Thorium ores and concentrates 26.13 Molybdenum ores and concentrates.
5% 5%
Free Free
15% 15%
Free Free
286.100 286.200
kg kg
2613.10.00 2613.90.00 2614.00.00
- Roasted - Other
5% 5%
Free Free Free
15% 15% 15%
Free Free Free
287.810 287.820 287.830
kg kg kg
26.14 Titanium ores and concentrates. 5% 26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates.
2615.10.00
- Zirconium ores and concentrates
5%
Free
15%
Free
287.840
kg
136
Section V Chapter 26 26.16/26.20 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit_____ (7) (8)
Item No. (1)
Description (2)
VAT (5)
2615.90.00
- Other 26.16 Precious metal ores and concentrates.
5%
Free
15%
Free
287.850
kg
2616.10.00 2616.90 2616.90.10 2616.90.20 2616.90.90
- Silver ores and concentrates - Other - - - Gold ores and concentrates - - - Platinum ores and concentrates - - - Other 26.17 Other ores and concentrates.
5%
Free
15% 15% 15% 15% 15% 15% 15% 15%
Free
289.110
kg
5% 5% 5%
Free Free Free
Free Free Free
289.191 289.192 289.199
kg kg kg
2617.10.00 2617.90.00 2618.00.00
- Antimony ores and concentrates - Other 26.18 Granulated slag (slag sand) from the manufacture of iron or steel. 26.19 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. 26.20 Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds. - Containing mainly zinc:
5% 5% 5%
Free Free Free
Free Free Free
287.991 287.999 278.610
kg kg kg
2619.00.00
5%
Free
Free
278.620
kg
2620.11.00
- - Hard zinc spelter
5% 5%
Free Free
15% 15% 15%
Free Free
288.111 288.112
kg kg
2620.19.00 - - Other - Containing mainly lead : 2620.21.00 - - Leaded gasoline sludges and leaded anti-knock compound sludges
5%
Free
Free
288.113
kg
137
Section V Chapter 26 26.21 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit_____ (7) (8)
Item No. (1)
Description (2)
VAT (5)
2620.29.00 - - Other 2620.30.00 - Containing mainly copper 2620.40.00 - Containing mainly aluminium 2620.60.00 - Containing arsenic, mercury, thallium for their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds. - Other : 2620.91.00 - - Containing antimony, beryllium cadmium, chromium or their mixtures 2620.99.00 - - Other 26.21 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. 2621.10.00 - Ash and residues from the incineration of municipal waste 2621.90.00 - Other
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
288.114 288.115 288.116 288.117
kg kg kg kg
5%
Free
15% 15%
Free
288.118
kg
5%
Free
Free
288.119
kg
5% 5%
Free Free
15% 15%
Free Free
278.691 278.699
kg kg
138
Section V Chapter 27 Notes Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Notes. 1.- This chapter does not cover : (a) (b) (c) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11; Medicaments of heading 30.03 or 30.04; or Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
2.- References in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). 3.- For the purpose of heading 27.10, waste oils means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 of this Chapter), whether or not mixed with water. These include : (a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and (c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations. Subheading Note. 1.- For the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineralmatter-free basis) not exceeding 14%. 2.- For the purposes of subheading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineralmatter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 keal/kg. 3.- For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms benzol (benzene), toluol (toluene), xylol (xylenes), and naphthalene apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively. 4.- For the purposes of subheading 2710.11, light oils and preparations are those of which 90% or more by volume (including losses) distil at 210C (ASTM D 86 method).
139
Section V Chapter 27 Notes _________________________________________________________________________________________________________________________________ 2701 2702 2703 2704 2705 Coal; briquettes, ovoids and similar solid fuels manufactured from coal Lignite, whether or not agglomerated, excluding jet Peat (including peat litter), whether or not agglomerated Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents Pitch and pitch coke, obtained from coal tar or from other mineral tars Petroleum oils and oils obtained from bituminous minerals, crude Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations Petroleum gases and other gaseous hydrocarbons Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
2706
2707
2708 2709 2710
2711 2712
2713 2714 2715
________________________________________________________________________________________________________________________
140
Section V Chapter 27 27.01/27.07 Item No. (1) Description (2) 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. - Coal, whether or not pulverised, but not agglomerated : 2701.11.00 2701.12.00 2701.19.00 2701.20.00 - - Anthracite - - Bituminous coal - - Other coal - Briquettes, ovoids and similar solid fuels manufactured from coal 27.02 Lignite, whether or not agglomerated excluding jet. 2702.10.00 2702.20.00 2703.00.00 2704.00.00 - Lignite, whether or not pulverised, but not agglomerated - Agglomerated lignite 27.03 Peat (including peat litter), whether or not agglomerated. 27.04 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. 27.05 Coal gas, water gas, producer gas and similar gasses, other than petroleum gases and other gaseous hydrocarbons. 27.06 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. 27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. 2707.10.00 - Benzol (benzene) 44 per litre 44 per litre Free 5% 5% 5% 5% Free Free Free Free 5% 5% 5% 5% Free Free Free Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15% 15% 15% 15%
Free Free Free Free
321.100 321.210 321.220 321.230
kg kg kg kg
15% 15% 15% 15% 15%
Free Free Free Free
322.210 322.220 322.300 325.000
kg kg kg kg
2705.00.00
5%
Free
Free
345.000
kg
2706.00.00
5%
Free
15%
Free
335.210
kg
15% 15%
Free
335.220
2707.20.00
- Toluol (toluene)
Free
Free
335.230
141
Section V Chapter 27 27.08/27.10 Import Duty Excise (4) Free VAT (5) Export Duty (6) Free Code (7) 335.240 Statistical__ Unit (8) l
Item No. (1) 2707.30.00
Description (2) - Xylol (xylenes)
Fiscal (3) 44 per litre 5%
15% 15%
2707.40.00 2707.50
- Naphthalene - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oC by the ASTM D 86 method - - - Having a flash point of 23oC or less - - - Other - Other :
Free
Free
335.251
2707.50.10
44 per litre 5%
Free
15% 15% 15% 15%
Free
335.252
2707.50.90
Free
Free
335.253
kg
2707.91.00 2707.99.00
- - Creosote - - Other 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.
5% 5%
Free Free
Free Free
335.258 335.259
kg kg
2708.10.00 2708.20.00 2709.00.00
- Pitch - Pitch coke 27.09 Petroleum oils and oils obtained from bituminous minerals, crude. 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
335.310 335.320 333.000
kg kg kg
2710.11
- - Light oils and preparations - - - Having a flash point of 23oC or less :
2710.11.11
- - - - For use in internal combustion engine containing octane rating not exceeding 96 and having lead content not exceeding 0.3 g/l
44 per litre
Free
15%
Free
334.111
142
Section V Chapter 27 Import Duty Excise (4) Free Export Duty (6) Free Statistical__ Unit (8) l
Item No. (1) 2710.11.12
Description (2) - - - - For use as fuel in internal combustion engine, containing octane rating exceeding 96 and having lead content of 0.3 g/l - - - - Aviation gasoline or av gas
Fiscal (3) 44 per litre
VAT (5)
Code (7)
15%
334.112
2710.11.13
44 per litre 44 per litre
Free
15% 15%
Free
334.113
2710.11.19
- - - - Other
Free
Free
334.119
- - - Having a flash point exceeding 23oC but not exceeding 43oC : 2710.11.21 2710.11.22 2710.11.23 - - - - Kerosene and illuminating oil - - - - Aviation turbine fuel - - - - Vaporising oil or power kerosene - - - - Other - - - Having a flash point exceeding 43oC but not exceeding 66oC : 2710.11.31 - - - - Gas-oil (diesel) having sulphur content not exceeding 500ppm - - - - Gas-oil (diesel) having sulphur content exceeding 500ppm - - - - Residual fuel oil 18 per litre 18 per litre 10 per litre 5% Free 5% 5% 5% Free Free Free
15% 15% 15% 15%
Free Free Free
334.211 334.212 334.213
l l l
2710.11.29
5%
Free
Free
334.219
15% 15% 15% 15% 15%
Free
334.410
2710.11.32
Free
Free
334.420
2710.11.39
Free
Free
334.430
2710.11.99 2710.19 2710.19.10
- - - - Other - - Other - - - Lubricating oils and mineral turpentine
Free
Free
334.490
5%
Free
Free
334.510
143
Section V Chapter 27 27.11/27.12 Import Duty Excise (4) Free Free Export Duty (6) Free Free Statistical__ Unit (8) kg kg
Item No. (1) 2710.19.20 2710.19.90
Description (2) - - - Grease - - - Other - Waste oils :
Fiscal (3) 5% 5%
VAT (5)
Code (7)
15% 15% 15%
334.520 334.530
2710.91.00
- - Containing polychlorinated biphenyls (PCBs) polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) - - Other 27.11 Petroleum gases and other gaseous hydrocarbons. - Liquefied :
5%
Free
Free
334.540
kg
2710.99.00
5%
Free
15%
Free
334.590
kg
2711.11.00 2711.12.00 2711.13.00 2711.14.00 2711.19.00
- - Natural gas - - Propane - - Butanes - - Ethylene, propylene, butylene and butadiene - - Other - In gaseous state :
4 per kg 4 per kg 4 per kg 4 per kg 4 per kg
15% 15% 15% 15% 15%
343.100 342.100 342.500 344.100 344.200
kg kg kg kg kg
2711.21.00 2711.29.00
- - Natural gas - - Other 27.12 Petroleum jelly, paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured.
5% 5%
Free Free
15% 15%
Free Free
343.200 344.900
kg kg
2712.10.00 2712.20.00 2712.90.00
- Petroleum jelly - Paraffin wax containing by weight less than 0.75% of oil - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
335.110 335.121 335.129
kg kg kg
144
Section V Chapter 27 27.13/27.15 Item No. (1) Description (2) Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Code (7) Statistical__ Unit (8)
27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. - Petroleum coke : 2713.11.00 2713.12.00 2713.20.00 2713.90.00 - - Not calcined - - Calcined - Petroleum bitumen - Other residues of petroleum oils or of oils obtained from bituminous minerals 27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. 2714.10.00 2714.90.00 2715.00.00 - Bituminous or oil shale and tar sands - Other 27.15 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). Electricity Energy. (optional heading) 5% 5% 5% Free Free Free 5% 5% 5% 5% Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
335.421 335.422 335.411 335.419
kg kg kg kg
15% 15% 15%
Free Free Free
278.960 278.970 335.430
kg kg kg
2716.00.00
5%
Free
15%
Free
351.000
1000 kwh
_________
145
Section VI Chapter 28 Notes
Section VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes.
1.- (A) (B)
Goods (other than radioactive ores) answering to a description in heading 28.44 or28.45 are to be classified in those headings and in no other heading of the Nomenclature. Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 to be classified in those headings and in no other heading of this Section
2.- Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature. 3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are : (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
146
Section VI Chapter 28 Notes Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes Notes. 1.Except where the context otherwise requires, the heading of this Chapter apply only to : (a) (b) (c) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; The products mentioned in (a) above dissolved in water; The products mentioned in (a) above dissolved in other solvents provided that the solution consitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.
(d) (e)
2.-
In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in headings 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter: (a) (b) (c) (d) (e) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11); Halide oxides of carbon (heading 28.12); Carbon disulphide (heading 28.13); Thiocarbonates,selenocarbonates,tellurocarbonates,selenocyanates,tellurocyanates,tetrathiocyanatodiamminochrom ates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42); Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31). not pure (Chapter 31).
3.-
Subject to the provisions of Note 1 to Section VI, this Chapter does not cover: (a) (b) (c) (d) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V; Organo-inorganic compounds other than those mentioned in Note 2 above; Products mentioned in Note 2, 3, 4 or 5 to Chapter 31; Inorganic products of a kind used in luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes of heading 32.07
147
Section VI Chapter 28 Notes (e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fireextinguishing grenades,of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24; (f) (g) (h) 4.5.Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones(headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71; The metals, whether or not pure, or metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01).
Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading 28.11. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading28.42.
6.-
Heading 28.44 applies only to : (a) (b) (c) (d) (e) (f) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84; Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together; Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0,002 _ Ci/g); Spent (irradiated ) fuel elements (cartridges) of nuclear reactors; Radioactive residues whether or not usable. The term "isotopes", for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to : Individual nuclides, excluding, however, those existing in nature in the monoisotopic state; Mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
7.8.-
Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18.
148
I. - CHEMICALS ELEMENTS 2801 2802 2803 2804 2805 Fluorine, chlorine, bromine and iodine Sulphur, sublimed or precipitated; colloidal sulphur Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) Hydrogen, rare gases and other non-metals Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
II. - INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS 2806 2807 2808 2809 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid Sulphuric acid; oleum Nitric acid; sulphonitric acids Diphosphorus pentaoxide; phosphoric acid polyphosphoric acids, whether or not chemically defined Oxides of boron; boric acids Other inorganic acids and other inorganic oxygen compounds of non-metals
2810 2811
III. - HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS 2812 2813 Halides and halide oxides of non-metals Sulphides of non-metals; commercial phosphorus trisulphide
149
IV. - INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 2814 2815 2816 Ammonia, anhydrous or in aqueous solution Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium Zinc oxide; zinc peroxide Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide Chromium oxides and hydroxides Manganese oxides Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 Cobalt oxides and hydroxides; commercial cobalt oxides Titanium oxides Lead oxides; red lead and orange lead Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
2817 2818
2819 2820 2821 2822 2823 2824 2825
V. - SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS 2826 2827 2828 2829 2830 2831 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites Chlorates and perchlorates; bromates and perbromates; iodates and periodates Sulphides; polysulphides, whether or not chemically defined Dithionites and sulphoxylates
150
2832 2833 2834 2835 2836 2837 2839 2840 2841 2842
Sulphites; thiosulphates Sulphates; alums; peroxosulphates (persulphates) Nitrites; nitrates Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates whether or not chemically defined Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate Cyanides, cyanide oxides and complex cyanides Silicates; commercial alkali metal silicates Borates; peroxoborates (perborates) Salts of oxometallic or peroxometallic acids Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined); other than azides VI. - MISCELLANEOUS
2843 2844 2845 2846 2847 2848 2849 2850 2851
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products Isotopes other than those of 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals Hydrogen peroxide, whether or not solidified with urea Phosphides, whether or not chemically defined, excluding ferrophosphorus Carbides, whether or not chemically defined Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of 2849. Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals
151
Section VI Chapter 28 28.01/28.04 Import Duty Excise (4) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) I. - CHEMICAL ELEMENTS 28.01 Fluorine, chlorine, bromine and iodine.
Fiscal (3)
VAT (5)
2801.10.00 2801.20.00 2801.30.00 2802.00.00 2803.00.00
- Chlorine - Iodine - Fluorine, bromine 28.02 Sulphur, sublimed or precipitated; colloidal sulphur. 28.03 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). 28.04 Hydrogen, rare gases and other non-metals.
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
522.240 522.251 522.252 522.260 522.100
kg kg kg kg kg
2804.10.00
- Hydrogen - Rare gases :
5%
Free
15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
Free
522.211
2804.21.00 2804.29.00 2804.30.00 2804.40.00 2804.50.00
- - Argon - - Other - Nitrogen - Oxygen - Boron; tellurium - Silicon :
5% 5% 5% 5% 5%
522.215 522.216 522.213 522.214 522.221
m m m m kg
2804.61.00 2804.69.00 2804.70.00 2804.80.00 2804.90.00
- - Containing by weight not less than 99.99% of silicon - - Other - Phosphorus - Arsenic - Selenium
5% 5% 5% 5% 5%
522.231 522.239 522.222 522.223 522.224
kg kg kg kg kg
152
Section VI Chapter 28 28.05/28.09 Item No. (1) Description (2) 28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. - Alkali or alkaline-earth metals : 2805.11.00 2805.12.00 2805.19.00 2805.30.00 - - Sodium - - Calcium - - Other - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed - Mercury II - INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS 28.06 Hydrogen chloride (hydrochloric acids); chloric acid); chlorosulphuric acid. 2806.10.00 2806.20.00 2807.00.00 2808.00.00 - Hydrogen chloride (hydrochloric acid) - Chlorosulphuric acid 28.07 Sulphuric acid; oleum. 28.08 Nitric acid; sulphonitric acids. 28.09 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids; whether or not chemically defined. 2809.10.00 2809.20.00 - Diphosphorus pentaoxide - Phosphoric acid and polyphosphoric acid 5% 5% Free Free 5% 5% 5% 5% Free Free Free Free 5% 5% 5% 5% Free Free Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Code (7) Statistical__ Unit (8)
15% 15% 15% 15% 15%
Free Free Free Free
522.281 522.282 522.289 522.295
kg kg kg kg
2805.40.00
5%
Free
Free
522.270
kg
15% 15% 15% 15%
Free Free Free Free
522.311 522.312 522.320 522.330
kg kg kg kg
15% 15%
Free Free
522.341 522.342
kg kg
153
Section VI Chapter 28 28.10/28.14 Item No. (1) 2810.00.00 Description (2) 28.10 Oxides of boron; boric acids. 28.11 Other inorganic acids and other inorganic oxygen compounds of non-metals. - Other inorganic acids : 2811.11.00 2811.19.00 - - Hydrogen fluoride (hydrofluoric acid) - - Other - Other inorganic oxygen compounds of non-metals : 2811.21.00 2811.22.00 2811.29.00 - - Carbondioxide - - Silicon dioxide - - Other III - HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS 28.12 Halides and halide oxides of non-metals. 2812.10.00 2812.90.00 - Chlorides and chloride oxides - Other 28.13 Sulphides of non-metals; commercial phosphorus trisulphide. 2813.10.00 2813.90.00 - Carbon disulphide - Other IV - INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 28.14 Ammonia, anhydrous or in aqueous solutions. 2814.10.00 2814.20.00 - Anhydrous ammonia - Ammonia in aqueous solution 5% 5% Free Free 5% 5% Free Free 5% 5% Free Free 4 per kg 5% 5% Free Free Free 5% 5% Free Free Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) Export Duty (6) Free Code (7) 522.350 Statistical__ Unit (8) kg
15%
15% 15%
Free Free
522.361 522.369
kg kg
15% 15% 15%
Free Free Free
522.391 522.370 522.399
kg kg kg
15% 15%
Free Free
522.411 522.419
kg kg
15% 15%
Free Free
522.421 522.429
kg kg
15% 15%
Free Free
522.611 522.612
kg kg
154
Section VI Chapter 28 28.15/28.19 Item No. (1) Description (2) 28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. - Sodium hydroxide (caustic soda) : 2815.11.00 2815.12.00 2815.20.00 2815.30.00 - - Solid - - In aqueous solution (soda lye or liquid soda) - Potassium hydroxide (caustic potash) - Peroxides of sodium or potassium 28.16 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. 2816.10.00 2816.40.00 - Hydroxide and peroxide of magnesium - Oxides, hydroxides and peroxides, of strontium or barium 28.17 Zinc oxide; zinc peroxide 28.18 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. 2818.10.00 2818.20.00 2818.30.00 - Artificial corundum, whether or not chemically defined - Aluminium oxide, other than artificial corundum - Aluminium hydroxide 28.19 Chromium oxides and hydroxides. 2819.10.00 2819.90.00 - Chromium trioxide - Other 5% 5% Free Free 5% 5% 5% Free Free Free 5% 5% Free Free 5% 5% 5% 5% Free Free Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
15% 15% 15% 15%
Free Free Free Free
522.620 522.630 522.641 522.642
kg kg kg kg
15% 15%
Free Free
522.651 522.652
kg kg
2817.00.00
5%
Free
15%
Free
522.510
kg
15% 15% 15%
Free Free Free
522.670 285.200 522.660
kg kg kg
15% 15%
Free Free
522.521 522.529
kg kg
155
Section VI Chapter 28 28.20/28.25 Import Duty Excise (4) Export Duty (6) Statistical__ Unit (8)
Item No. (1)
Description (2) 28.20 Manganese oxides.
Fiscal (3)
VAT (5)
Code (7)
2820.10.00 2820.90.00
- Manganese dioxide - Other 28.21 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.
5% 5%
Free Free
15% 15%
Free Free
522.531 522.539
kg kg
2821.10.00 2821.20.00 2822.00.00 2823.00.00
- Iron oxides and hydroxides - Earth colours 28.22 Cobalt oxides and hydroxides; commercial cobalt oxides 28.23 Titanium oxides. 28.24 Lead oxides; red lead and orange lead.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
522.541 522.542 522.550 522.560
kg kg kg kg
2824.10.00 2824.90.00
- Lead monoxide (litharge, massicot) - Other 28.25 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides, and peroxides.
5% 5%
Free Free
15% 15%
Free Free
522.571 522.579
kg kg
2825.10.00 2825.20.00 2825.30.00 2825.40.00 2825.50.00
- Hydrazine and hydroxylamine and their inorganic salts - Lithium oxide and hydroxide - Vanadium oxides and hydroxides - Nickel oxides and hydroxides - Copper oxides and hydroxides
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
522.680 522.691 522.692 522.693 522.694
kg kg kg kg kg
156
Section VI Chapter 28 28.26/28.27 Item No. (1) 2825.60.00 2825.70.00 2825.80.00 2825.90.00 Description (2) - Germanium oxides and zirconium dioxide - Molybdenum oxides and hydroxides - Antimony oxides - Other V - SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS 28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. - Fluorides : 2826.12.00 2826.19.00 2826.30.00 2826.90.00 - - Of aluminium - - Other - Sodium hexafluoroaluminate (synthetic cryolite) - Other 28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. 2827.10.00 2827.20.00 - Ammonium chloride - Calcium chloride - Other chlorides: 2827.31.00 2827.32.00 - - Of magnesium - - Of aluminum 5% 5% Free Free 5% 5% Free Free 5% 5% 5% 5% Free Free Free Free Fiscal (3) 5% 5% 5% 5% Import Duty Excise (4) Free Free Free Free VAT (5) Export Duty (6) Free Free Free Free Statistical__ Code Unit (7) 522.695 522.696 522.697 522.699 (8) kg kg kg kg
15% 15% 15% 15%
15% 15% 15% 15%
Free Free Free Free
523.112 523.119 523.130 523.190
kg kg kg kg
15% 15% 15% 15%
Free Free
523.210 523.220
kg kg
Free Free
523.291 523.292
kg kg
157
Section VI Chapter 28 28.28 Import Duty Excise (4) Free Free Export Duty (6) Free Free Statistical__ Unit (8) kg kg
Item No. (1) 2827.35.00 2827.39.00
Description (2) - - Of nickel - - Other - Chloride oxides and chloride hydroxides :
Fiscal (3) 5% 5%
VAT (5)
Code (7)
15% 15%
523.295 523.299
2827.41.00 2827.49.00
- - Of copper - - Other - Bromides and bromide oxides :
5% 5%
Free Free
15% 15%
Free Free
523.271 523.279
kg kg
2827.51.00 2827.59.00 2827.60.00
- - Bromides of sodium or of potassium - - Other - - Iodides and iodide oxides
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
523.281 523.289 523.282
kg kg kg
28.28 Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites.
2828.10.00
- Commercial calcium hypochlorite and other calcium hypochlorites - Other - - - Chlorites and sodium and potassium hypochlorites
15%
Free
15%
Free
523.300
kg
2828.90 2828.90.10
15%
Free
15%
Free
523.312
kg
158
Section VI Chapter 28 28.29/28.32 Import Duty Excise (4) Free Export Duty (6) Free Statistical__ Code Unit (7) 523.319 (8) kg
Item No. (1) 2828.90.90
Description (2) - - - Other 28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates. - Chlorates
Fiscal (3) 5%
VAT (5)
15%
2829.11.00 2829.19.00 2829.90.00
- - Of sodium - - Other - Other 28.30 Sulphides; polysulphides; whether or not chemically defined.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
523.320 523.391 523.399
kg kg kg
2830.10.00 2830.90.00
- Sodium sulphides - Other 28.31 Dithionites and sulphoxylates.
5% 5%
Free Free
15% 15%
Free Free
523.410 523.429
kg kg
2831.10.00 2831.90.00
- Of sodium - Other 28.32 Sulphites; thiosulphates.
5% 5%
Free Free
15% 15%
Free Free
523.431 523.439
kg kg
2832.10.00 2832.20.00 2832.30.00
- Sodium sulphites - Other sulphites - Thiosulphates
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
523.441 523.442 523.443
kg kg kg
159
Item No. (1)
Description (2) 28.33 Sulphates; alums; peroxosulphates (persulphates). - Sodium sulphates :
Fiscal (3)
VAT (5)
Code (7)
2833.11.00 2833.19.00
- - Disodium sulphate - - Other - Other sulphates :
5% 5%
Free Free
15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
Free Free
523.451 523.459
kg kg
2833.21.00 2833.22.00 2833.24.00 2833.25.00 2833.27.00 2833.29.00 2833.30.00 2833.40.00
- - Of magnesium - - Of aluminium - - Of nickel - - Of copper - - Of barium - - Other - Alums - Peroxosulphates (persulphates)
5% 5% 5% 5% 5% 5% 5% 5%
523.491 523.492 523.494 523.495 523.497 523.499 523.470 523.480
kg kg kg kg kg kg kg kg
28.34 Nitrites; nitrates. 2834.10.00 - Nitrites - Nitrates : 2834.21.00 2834.29.00 - - Of potassium - - Other 5% 5% Free Free 5% Free
15% 15% 15%
Free
523.510
kg
Free Free
523.520 523.599
kg kg
160
Item No. (1)
Description (2) 28.35 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates, polyphosphates whether or not chemically defined.
Fiscal (3)
VAT (5)
Code (7)
2835.10.00
- Phosphinates (hypophosphites) and phosphonates (phosphites) - Phosphates :
5%
Free
15%
Free
523.610
kg
2835.22.00 2835.24.00 2835.25.00 2835.26.00 2835.29.00 2835.31.00 2835.39.00
- - Of mono- or disodium - - Of potassium - - Calcium hydrogenorthophosphate ("dicalcium phosphate") - - Other phosphates of calcium - - Other - - Sodium triphosphate (sodium tripolyphosphate) - - Other 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.
5% 5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15% 15%
523.631 523.633 523.634 523.635 523.639 523.640 523.750
2836.20.00 2836.30.00 2836.40.00 2836.50.00
- Disodium carbonate - Sodium hydrogencarbonate (sodium bicarbonate) - Potassium carbonates - Calcium carbonate
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
523.720 523.730 523.740 523.791
kg kg kg kg
161
Section VI Chapter 28 28.37/28.39 Import Duty Excise (4) Free Export Duty (6) Free Statistical__ Code Unit (7) 523.792 (8) kg
Item No. (1) 2836.60.00
Description (2) - Barium carbonate - Other :
Fiscal (3) 5%
VAT (5)
15% 15% 15% 15%
2836.91.00 2836.92.00 2836.99.00
- - Lithium carbonates - - Strontium carbonate - - Other 28.37 Cyanides, cyanide oxides and complex cyanides. - Cyanides and cyanide oxides :
5% 5% 5%
Free Free Free
Free Free Free
523.797 523.798 523.799
kg kg kg
2837.11.00 2837.19.00 2837.20.00
- - Of sodium - - Other - Complex cyanides 28.39 Silicates; commercial alkali metal silicates. - Of sodium :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
523.811 523.812 523.815
kg kg kg
2839.11.00 2839.19.00 2839.90.00
- - Sodium metasilicates - - Other - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
523.831 523.832 523.839
kg kg kg
162
Item No. (1)
Description (2) 28.40 Borates; peroxoborates (perborates). - Disodium tetraborate (refined borax) :
Fiscal (3)
VAT (5)
Code (7)
2840.11.00 2840.19.00 2840.20.00 2840.30 2840.30.10
- - Anhydrous - - Other - Other borates - Peroxoborates (perborates) - - - Sodium and potassium perborates, put up in retail packages not exceeding 5 litres or 5 kgs - - - Sodium and potassium perborates, put up in packages exceeding 5 litres or 5 kgs - - - Other 28.41 Salts of oxometallic or peroxometallic acids.
5% 5% 5%
Free Free Free
15% 15% 15% 15%
Free Free Free
523.845 523.846 523.842
kg kg kg
15%
Free
Free
523.843
kg
2840.30.20
15%
Free
15%
Free
523.844
kg
2840.30.90
5%
Free
15%
Free
523.849
kg
2841.30.00 2841.50.00
- Sodium dichromate - Other chromates and dichromates; peroxochromates - Manganites, manganates and permanganates :
5% 5%
Free Free
15% 15%
Free Free
524.312 524.314
kg kg
2841.61.00
- - Potassium permanganate
5%
Free
15%
Free
524.315
kg
163
Section VI Chapter 28 28.42/28.43 Import Duty Excise (4) Free Free Free Free Export Duty (6) Free Free Free Free Statistical__ Code Unit (7) 524.316 524.317 524.318 524.319 (8) kg kg kg kg
Item No. (1) 2841.69.00 2841.70.00 2841.80.00 2841.90.00
Description (2) - - Other - Molybdates - Tungstates (wolframates) - Other 28.42 Other salts of inorganic acids or peroxoacids, (including aluminosilicates whether or not chemically defined), other than azides.
Fiscal (3) 5% 5% 5% 5%
VAT (5)
15% 15% 15% 15%
2842.10.00
- Double or complex silicates; including aluminosilicates whether or not chemically defined - Other VI - MISCELLANEOUS 28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
5%
Free
15%
Free
523.891
kg
2842.90.00
5%
Free
15%
Free
523.899
kg
2843.10.00
- Colloidal precious metals - Silver compounds :
5%
Free
15% 15% 15% 15% 15%
Free
524.321
kg
2843.21.00 2843.29.00 2843.30.00 2843.90.00
- - Silver nitrate - - Other - Gold compounds - Other compounds; amalgams
5% 5% 5% 5%
Free Free Free Free
Free Free Free Free
524.324 524.325 524.323 524.329
kg kg kg kg
164
Section VI Chapter 28 28.44 Import Duty Excise (4) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
Fiscal (3)
VAT (5)
2844.10.00
- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds - Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products - Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures, containing uranium depleted in U 235, thorium or compounds of these products - Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues - Spent (irradiated) fuel elements (cartridges) of nuclear reactors
5%
Free
15%
Free
525.110
kg
2844.20.00
5%
Free
15%
Free
525.130
kg
2844.30.00
5%
Free
15%
Free
525.150
kg
2844.40.00
5%
Free
15%
Free
525.190
kg
2844.50.00
5%
Free
15%
Free
525.170
kg
165
Section VI Chapter 28 28.45/28.49 Import Duty Excise (4) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 28.45 Isotopes other than those of heading 28.44; compounds, inorganic or organic of such isotopes, whether or not chemically defined.
Fiscal (3)
VAT (5)
2845.10.00 2845.90.00
- Heaving water (dueterium oxide) - Other 28.46 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.
5% 5%
Free Free
15% 15%
Free Free
525.911 525.919
kg kg
2846.10.00 2846.90.00 2847.00.00
- Cerium compounds - Other 28.47 Hydrogen peroxide, whether or not solidified with urea. 28.48 Phosphides, whether or not chemically defined, excluding ferrophosphorus. 28.49 Carbides, whether or not chemically defined.
5% 5% 5%
Free Free Free
15% 15% 15% 15%
Free Free Free
525.951 525.959 524.910
kg kg kg
2848.00.00
5%
Free
Free
524.920
kg
2849.10.00 2849.20.00 2849.90.90
- Of calcium - Of silicon - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
524.930 524.941 524.949
kg kg kg
166
Section VI Chapter 28 28.50/28.51 Item No. (1) 2850.00.00 Description (2) 28.50 Hydrids, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of Heading 28.49. 28.52 Compounds, inorganic or organic, of mercury, excluding amalgams. 28.53 Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air whether or not rare gases have been removed); compressed air, amalgams, other than amalgams of precious metals. Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) Export Duty (6) Free Statistical__ Code Unit (7) 524.950 (8) kg
15%
2852.00.00 2853.00.00
5% 5%
Free Free
15% 15%
Free Free
524.999 524.990
kg kg
167
Chapter 29 Notes. Organic chemicals
1.- Except where the context otherwise requires, the headings of this chapter apply only to : (a) (b) (c) (d) (e) Separate chemically defined organic compounds, whether or not containing impurities; Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined; The products mentioned in (a), (b) or (c) above dissolved in water; The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; The products mentioned in (a), (b), (c), (d) (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; The following products, diluted to standard strengths, for the production of azo dyes; diazonium salts, couplers used for these salts and diazotisable amines and their salts.
(f) (g)
(h)
2.- This chapter does not cover : (a) (b) (c) (d) (e) (f) Goods of heading 15.04 or crude glycerol of heading 15.20; Ethyl alcohol (heading 22.07 or 22.08); Methane or propane (heading 27.11); The compounds of carbon mentioned in Note 2 to Chapter 28; Urea (heading 31.02 or 31.05); Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packing for retail sale (heading 32.12);
168
(g) (h)
Enzymes (heading 35.07); Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3 (heading 36.06); Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or Optical elements, for example, of ethylenediamine tartrate(heading 90.01).
(ij) (k)
3.- Goods which could be included in two or more of the heading of this chapter are to be classified in that one of those headings which occurs last in numerical order. 4.- In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading 29.29. For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 29.05 to 29.20. 5.- (A) The esters of acid-function organic compounds of sub-chapters 1 to VII with organic compounds of these subchapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-chapters. Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds. Subject to Note 1 to Section VI and Note 2 to Chapter 28 ; (1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound; Salts formed between organic compounds of sub-chapters I to X or heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol-or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter and Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by cleaving of all metal bonds, other than metal-carbon bonds.
(B)
(C)
(2)
(3)
(D) (E)
Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).
Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6.- The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, or lead) directly linked to carbon atoms.
169
Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). 7.- Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. 8.- For the purposes of heading 29.37 : (a) (b) the term hormones including hormones-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); the expression used primarily as hormones applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.
Subheading Notes.
1.- Within any one heading of this Chapter, derivatives of a chemical compound (or a group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named "other" in the series of subheadings concerned. 2.- Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.
Additional Note. 1.- Import duties of 32% Fiscal and 15% Vat shall apply to chemically defined organic surface-active products, not put up for sale by retail, with active action (e.g. quaternary ammonium salts), having antiseptic, disinfectant, bacterial or germicidal properties.
170
Section VI Chapter 29 Notes I. - HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2901 2902 2903 2904 Acyclic hydrocarbons Cyclic hydrocarbons Halogenated derivatives of hydrocarbons Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated II. - ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2905 2906 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives III. - PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2907 2908 Phenols; phenol-alcohols Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols IV. - ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2909 2910 2911 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, sulphonated, nitrated or nitrosated derivatives with a three-membered ring, and their halogenated,
Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives V. - ALDEHYDE-FUNCTION COMPOUNDS
2912 2913
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde Halogenated, sulphonated, nitrated or nitrosated derivatives of products of Heading 2912
171
Section VI Chapter 29 Notes VI. - KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS 2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives VII. - CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2915 2916 2917 2918 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives VIII. - ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2919 2920 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives Esters of other inorganic acids of non metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives IX. - NITROGEN-FUNCTION COMPOUNDS 2921 2922 2923 2924 2925 2926 2927 2928 2929 Amine-function compounds Oxygen-function amino-compounds Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids whether or not chemically defined Carboxyamide-function compounds; amide-function compounds of carbonic acid Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds Nitrile-function compounds Diazo-, azo- or azoxy-compounds Organic derivatives of hydrazine or of hydroxylamine Compounds with other nitrogen function
172
Section VI Chapter 29 Notes X. - ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 2930 2931 2932 2933 Organo-sulphur compounds Other organo-inorganic compounds Heterocyclic compounds with oxygen hetero-atom(s) only Heterocyclic compounds with nitrogen hetero-atom(s) only 2934 2935 Nucleic acids and their salts whether or not chemically defined; other heterocyclic compounds
Sulphonamides XI. - PROVITAMINS, VITAMINS AND HORMONES
2936 2937
Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent Hormones; prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones XII. - GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
2938 2939
Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives XIII. - OTHER ORGANIC COMPOUNDS
2940 2941 2942
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of 2937, 2938 or 2939 Antibiotics Other organic compounds
173
Section VI Chapter 29 29.01/29.02 Item No. (1) Description (2) I. - HYDROCARBONS AND THEIR HALOGENATED SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.01 Acyclic hydrocarbons. 2901.10.00 - Saturated - Unsaturated : 2901.21.00 2901.22.00 2901.23.00 2901.24.00 2901.29.00 - - Ethylene - - Propene (propylene) - - Butene (butylene) and isomers thereof - - Buta-1,3-diene and isoprene - - Other 29.02 Cyclic hydrocarbons. - Cyclanes, cyclenes and cycloterpenes : 2902.11.00 2902.19.00 2902.20.00 - - Cyclohexane - - Other - Benzene 5% 5% 44 per litre 44 per litre Free Free Free 5% 5% 5% 5% 5% Free Free Free Free Free 5% Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15% 15% 15% 15% 15% 15%
Free
511.140
kg
511.110 511.120 511.131 511.132 511.190
kg kg kg kg kg
15% 15% 15% 15%
Free Free Free
511.210 511.291 511.220
kg kg 1
2902.30.00
- Toluene
Free
Free
511.230
- Xylenes : 2902.41.00 - - o-Xylene 44 per litre 44 per litre 44 per litre 44 per litre Free
15% 15% 15% 15%
Free
511.241
2902.42.00
- - m-Xylene
Free
Free
511.242
2902.43.00
- - p-Xylene
Free
Free
511.243
2902.44.00
- - Mixed xylene isomers
Free
Free
511.244
174
Section VI Chapter 29 29.03 Import Duty Excise (4) Free Free Free Free Export Duty (6) Free Free Free Free Statistical Code Unit (7) 511.250 511.260 511.270 511.299 (8) kg kg kg kg
Item No. (1) 2902.50.00 2902.60.00 2902.70.00 2902.90.00
Description (2) - Styrene - Ethylbenzene - Cumene - Other 29.03 Halogenated derivatives of hydrocarbons. - Saturated chlorinated derivatives of acyclic hydrocarbons :
Fiscal (3) 5% 5% 5% 5%
VAT (5)
15% 15% 15% 15%
2903.11.00 2903.12.00 2903.13.00 2903.14.00 2903.15.00 2903.19
- - Chloromethane (methyl chloride) and chloroethane (ethyl chloride) - - Dichloromethane (methylene chloride) - - Chloroforme (trichloromethane) - - Carbon tetrachloride - - Ethylene dichloride (ISO) (1,2-dichloroethane) - - Other : - - - Ozone layer depleting substances :
5% 5% 5% 32% 5%
15% 15% 15% 15% 15%
511.361 511.362 511.363 511.364 511.350
kg kg kg kg kg
2903.19.11 2903.19.19 2903.19.90
- - - - Trichloroethane (methyl chloroform) - - - - Other - - - Other - Unsaturated chlorinated derivatives of acyclic hydrocarbons :
32% 32% 5%
Free Free Free
15% 15% 15%
Free Free Free
511.366 511.367 511.369
kg kg kg
2903.21.00 2903.22.00 2903.23.00 2903.29.00
- - Vinyl chloride (chloroethylene) - - Trichloroethylene - - Tetrachloroethylene (perchloroethylene) - - Other - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
511.310 511.320 511.330 511.340
kg kg kg kg
2903.31.00 2903.39.00
- - Ethylene dibromide (ISO) (1,2-dibromoethane) - - Other
32% 32%
Free Free
15% 15%
Free Free
511.350 511.360
kg kg
175
Section VI Chapter 29 Import Duty Excise (4) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) - Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens :
Fiscal (3)
VAT (5)
2903.41.00 2903.42.00 2903.43.00 2903.44.00 2903.45
- - Trichlorofluoromethane - - Dichlorodifluoromethane - - Trichlorotrifluoroethanes - - Dichlorotetrafluoroethanes and chloropentafluoroethane - - Other derivatives perhalo-genated only with fluorine and chlorine - - - Ozone layer depleting substances :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
511.381 511.382 511.383 511.384
kg kg kg kg
2903.45.11 2903.45.12 2903.45.13 2903.45.14 2903.45.15 2903.45.16 2903.45.17 2903.45.18 2903.45.19 2903.45.21 2903.45.29 2903.45.90 2903.46.00
- - - - Chlorotrifluoromethane - - - - Pentachlorodifluoroethanes - - - - Tetrachlorodifluoroethanes - - - - Heptachlorofluoropropanes - - - - Hexachlorodifluoropropanes - - - - Pentachlorotrifluoropropanes - - - - Tetrachlorotetrafluoropropanes - - - - Trichloropentafluoropropanes - - - - Dichlorohexafluoropropanes - - - - Chloroheptafluoropropanes - - - - Other - - - Other - - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes - - Other perhalogenated derivatives - - Other - - - Ozone layer depleting substances :
32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32% 32%
Free Free Free Free Free Free Free Free Free Free Free Free Free
15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
Free Free Free Free Free Free Free Free Free Free Free Free Free
511.511 511.512 511.513 511.514 511.515 511.516 511.517 511.518 511.519 511.521 511.529 511.539 511.386
kg kg kg kg kg kg kg kg kg kg kg kg kg
2903.47.00 2903.49
32%
Free
Free
511.387
kg
2903.49.11
- - - - Derivatives of methane, ethane or propane, halogenated only with fluorine and chlorine
5%
Free
15%
Free
511.541
kg
176
Section VI Chapter 29 29.04/29.05 Import Duty Fiscal Excise (3) (4) 5% 5% Free Free Export Duty (6) Free Free Statistical Code Unit (7) (8) 511.549 511.559 kg kg
Item No. (1) 2903.49.19 2903.49.90
Description (2) - - - - Others - - - Others - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons :
VAT (5)
15% 15%
2903.51.00
- - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) - - Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) - - Other - Halogenated derivatives of aromatic hydrocarbons :
32%
Free
15% 15% 15%
Free
511.391
kg
2903.52.00 2903.59.00
32% 32%
Free Free
Free Free
511.392 511.393
kg kg
2903.61.00 2903.62.00
- - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene - - Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN),1,1,1-trichloro-2, 2-bis(p-chlorophenyl)ethane) - - Other 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
5% 32%
Free Free
15% 15% 15%
Free Free
511.396 511.397
kg kg
2903.69.00
5%
Free
Free
511.399
kg
2904.10.00 2904.20.00 2904.90.00
- Derivatives containing only sulpho groups, their salts and ethyl esters - Derivatives containing only nitro or only nitroso groups - Other II - ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Saturated monohydric alcohols :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
511.410 511.420 511.490
kg kg kg
2905.11.00
- - Methanol (methyl alcohol)
44 per litre
Free
15%
Free
512.110
kg
177
Section VI Chapter 29 Item No. (1) 2905.12.00 2905.13.00 2905.14.00 2905.16.00 2905.17.00 Description (2) - - Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) - - Butan-1-ol (n-butyl alcohol) - - Other butanols - - Octanol (octyl alcohol) and isomers thereof - - Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) - - Other - Unsaturated monohydric alcohols : 2905.22.00 2905.29.00 - - Acyclic terpene alcohols - - Other - Diols : 2905.31.00 2905.32.00 2905.39.00 - - Ethylene glycol (ethanediol) - - Propylene glycol (propane- 1,2-diol) - - Other - Other polyhydric alcohols: 2905.41.00 - - 2-Ethyl-2-(hydroxymethyl) propane-1,3-diol (trimethylolpro-pane) - - Pentaerythritol - - Mannitol - - D-glucitol (sorbitol) - - Glycerol - - Other - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols : 2905.51.00 2905.59.00 - - Ethchlorvynol (INN) - - Other 5% 5% Free Free 5% Free 5% 5% 5% Free Free Free 5% 5% Free Free Import Duty Fiscal Excise (3) 5% 5% 5% 5% 5% (4) Free Free Free Free Free VAT (5) Export Duty (6) Free Free Free Free Free Statistical Code Unit (7) 512.120 512.131 512.139 512.140 512.192 (8) kg kg kg kg kg
15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
2905.19.00
5%
Free
Free
512.193
kg
Free Free
512.194 512.195
kg kg
Free Free Free
512.210 512.291 512.292
kg kg kg
Free
512.293
kg
2905.42.00 2905.43.00 2905.44.00 2905.45.00 2905.49.00
5% 5% 5% 5% 5%
512.230 512.240 512.250 512.220 512.294
kg kg kg kg kg
15% 15%
Free Free
512.295 512.299
kg kg
178
Section VI Chapter 29 29.06/29.07 Item No. (1) Description (2) 29.06 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Cyclanic, cyclenic or cycloterpenic : 2906.11.00 2906.12.00 2906.13.00 2906.19.00 - - Menthol - - Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols - - Sterols and inositols - - Other - Aromatic : 2906.21.00 2906.29.00 - - Benzyl alcohol - - Other III. - PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.07 Phenols; phenol-alcohols. - Monophenols : 2907.11.00 2907.12.00 2907.13.00 - - Phenol (hydroxybenzene) and its salts - - Cresnols and their salts - - Octylphenol, nonylphenol and their isomers; salts thereof - - Naphthols and their salts - - Other - Polyphenols; phenol-alcohols : 2907.21.00 2907.22.00 - - Resorcinol and its salts - - Hydroquinone (quinol) and its salts 5% 5% Free Free 5% 5% 5% Free Free Free 5% 5% Free Free 5% 5% 5% 5% Free Free Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15% 15% 15% 15% 15% 15%
Free Free Free Free
512.311 512.312 512.313 512.319
kg kg kg kg
Free Free
512.351 512.359
kg kg
15% 15% 15% 15% 15% 15% 15%
Free Free Free
512.410 512.420 512.431
kg kg kg
2907.15.00 2907.19.00
5% 5%
Free Free
Free Free
512.433 512.434
kg kg
Free Free
512.436 512.437
kg kg
179
Section VI Chapter 29 29.08/29.09 Item No. (1) 2907.23.00 Description (2) - - 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts - - Other 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. - Derivatives containing only halogen substituents and their salts 2908.11.00 2908.19.00 - - Pentachlorophenol (ISO) - - Other - Other 2908.91.00 2908.99.00 - - Dinoseb (ISO) and its salts - - Other IV. - ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETAL, AND THEIR HALOGENATED, SULPHONATED NITRATED OR NITROSATED DERIVATIVES 29.09 Ethers, ether-alcohols, ether-phenols,ether-alcohol-phenols, alcohol peroxides, other peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrated derivatives. - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives : 2909.11.00 2909.19.00 - - Diethyl ether - - Other 5% 5% Free Free 5% 5% Free Free 5% 5% Free Free Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) Export Duty (6) Free Statistical Code Unit (7) 512.438 (8) kg
15% 15%
2907.29.00
5%
Free
Free
512.439
kg
15% 15% 15% 15%
Free Free
512.441 512.442
kg kg
Free Free
512.443 512.449
kg kg
15% 15%
Free Free
516.161 516.162
kg kg
180
Section VI Chapter 29 29.10 Item No. (1) 2909.20.00 Description (2) - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives : 2909.41.00 2909.43.00 - - 2,2'-Oxydiethanol (diethylene glycol, digol) - - Monobytyl ethers of ethylene glycol or of diethylene glycol - - Other monoalkylethers of ethylene glycol or of diethylene glycol - - Other - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives - Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives 29.10 Epoxides, epoxyalcohols, epoxyphenols, and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 2910.10.00 2910.20.00 - Oxirane (ethylene oxide) - Methyloxirane (propylene oxide) 5% 5% Free Free 5% 5% Free Free Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) Export Duty (6) Free Statistical Code Unit (7) 516.163 (8) kg
15%
2909.30.00
5%
Free
15%
Free
516.164
kg
15% 15% 15% 15% 15% 15%
Free Free
516.171 516.173
kg kg
2909.44.00 2909.49.00 2909.50.00
5% 5% 5%
Free Free Free
Free Free Free
516.174 516.175 516.176
kg kg kg
2909.60.00
5%
Free
Free
516.177
kg
15% 15%
Free Free
516.130 516.140
kg kg
181
Section VI Chapter 29 29.11/29.12 Item No. (1) 2910.30.00 2910.40.00 2910.90.00 2911.00.00 Description (2) - 1-Chloro-2,3-epoxypropane (epichlorohydrin) - Dieldrin (ISO, INN) - Other 29.11 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives V. - ALDEHYDE-FUNCTION COMPOUNDS 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. - Acyclic aldehydes without other oxygen function : 2912.11.00 2912.12.00 2912.19.00 - - Methanal (formaldehyde) - - Ethanal (acetaldehyde) - - Other - Cyclic aldehydes without other oxygen function : 2912.21.00 2912.29.00 2912.30.00 - - Benzaldehyde - - Other - Aldehyde-alcohols - Aldehyde-ethers, aldehydephenols and aldehydes with other oxygen function : 2912.41.00 - - Vanillin (4-hydroxy-3methoxybenzaldehyde) 5% Free 5% 5% 5% Free Free Free 5% 5% 5% Free Free Free Import Duty Fiscal Excise (3) 5% 5% 32% 5% (4) Free Free Free Free VAT (5) Export Duty (6) Free Free Free Free Statistical Code Unit (7) 516.151 516.190 516.159 516.120 (8) kg kg kg kg
15% 15% 15% 15%
15% 15% 15%
Free Free Free
516.211 516.212 516.219
kg kg kg
15% 15% 15%
Free Free Free
516.221 516.222 516.223
kg kg kg
15%
Free
516.224
kg
182
Section VI Chapter 29 29.13/29.14 Item No. (1) 2912.42.00 2912.49.00 2912.50.00 2912.60.00 2913.00.00 Description (2) - - Ethylvanillin (3-ethoxy4-hydroxybenzaldehyde) - - Other - Cyclic polymers of aldehydes - Paraformaldehyde 29.13 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12 VI. - KETONE-FUNCTION COMPOUNDS AND QUINONEFUNCTION COMPOUNDS 29.14 Ketones and quinones, whether or not with other oxygen functions, and their halogenated sulphonated, nitrated or nitrosated derivatives. - Acyclic ketones without other oxygen function : 2914.11.00 2914.12.00 2914.13.00 2914.19.00 - - Acetone - - Butanone (methyl ethyl ketone) - - 4-Methylpentan-2 one (methyl isobutyl ketone) - - Other - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function : 2914.21.00 2914.22.00 2914.23.00 2914.29.00 - - Camphor - - Cyclohexanone and methyl-cyclohexanones - - Ionones and methylionones - - Other 5% 5% 5% 5% Free Free Free Free 5% 5% 5% 5% Free Free Free Free Import Duty Fiscal Excise (3) 5% 5% 5% 5% 5% (4) Free Free Free Free Free VAT (5) Export Duty (6) Free Free Free Free Free Statistical Code Unit (7) 516.225 516.226 516.227 516.228 516.260 (8) kg kg kg kg kg
15% 15% 15% 15% 15%
15% 15% 15% 15%
Free Free Free Free
516.230 516.240 516.251 516.259
kg kg kg kg
15% 15% 15% 15%
Free Free Free Free
516.270 516.281 516.282 516.289
kg kg kg kg
183
Section VI Chapter 29 29.15 Item No. (1) Description (2) - Aromatic ketones without other oxygen function : 2914.31.00 2914.39.00 2914.40.00 2914.50.00 - - Phenylacetone (phenylpropan-2-one) - - Other - Ketone-alcohols and ketone-aldehydes - Ketone-phenols and ketones with other oxygen function - Quinones : 2914.61.00 2914.69.00 2914.70.00 - - Anthraquinone - - Other - Halogenated, sulphonated, nitrated or nitrosated derivatives VII. - CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Formic acid, its salts and esters : 2915.11.00 2915.12.00 2915.13.00 - - Formic acid - - Salts of formic acid - - Esters of formic acid - Acetic acid and its salts; acetic anhydride : 2915.21.00 2915.24.00 - - Acetic acid - - Acetic anhydride 5% 5% Free Free 5% 5% 5% Free Free Free 5% 5% 5% Free Free Free 5% 5% 5% 5% Free Free Free Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
15% 15% 15% 15%
Free Free Free Free
516.291 516.292 516.293 516.294
kg kg kg kg
15% 15% 15%
Free Free Free
516.295 516.296 516.297
kg kg kg
15% 15% 15%
Free Free Free
513.741 513.742 513.743
kg kg kg
15% 15%
Free Free
513.711 513.771
kg kg
184
Section VI Chapter 29 29.16 Item No. (1) 2915.29.00 Description (2) - - Other - Esters of acetic acid : 2915.31.00 2915.32.00 2915.33.00 2915.36.00 2915.39.00 2915.40.00 2915.50.00 2915.60.00 2915.70.00 2915.90.00 - - Ethyl acetate - - Vinyl acetate - - n-Butyl acetate - - Dinoseb (ISO) acetate - - Other - Mono-, di- or trichloroacetatic acids, their salts and esters - Propionic acid, its salts and esters - Butanoic acids, pentanoic acids, their salts and esters - Palmitic acid, stearic acid, their salts and esters - Other 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxyacids and their derivatives : 2916.11.00 2916.12.00 2916.13.00 2916.14.00 2916.15.00 2916.19.00 - - Acrylic acid and its salts - - Esters of acrylic acid - - Methacrylic acid and its salts - - Esters of methacrylic acid - - Oleic, linoleic or linolenic acids, their salts and esters - - Other 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free Free Free Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) Export Duty (6) Free Statistical Code Unit (7) 513.719 (8) kg
15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
Free Free Free Free Free Free Free Free Free Free
513.721 513.722 513.723 513.724 513.729 513.772 513.773 551.750 551.760 551.779
kg kg kg kg kg kg kg kg kg kg
15% 15% 15% 15% 15% 15%
513.791 513.792 513.731 513.732 513.780 513.793
kg kg kg kg kg kg
185
Section VI Chapter 29 29.17 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical Code Unit (7) 513.794 (8) kg
Item No. (1) 2916.20.00
Description (2) - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives :
VAT (5)
15%
2916.31.00 2916.32.00 2916.34.00 2916.35.00 2916.36.00 2916.39.00
- - Benzoic acid, its salts and esters - - Benzoyl peroxide and benzoyl chloride - - Phenylacetic acid and its salts - - Esters of phenylacetic acid - - Binapacryl (ISO) - - Other
5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15%
513.795 513.796 513.797 513.798 513.790 513.799
kg kg kg kg kg kg
29.17 Polycarboxylic acids, their anhydrides, halides, peroxide and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Acyclic polycarboxylic acids their anhydrides, halides, peroxides, peroxyacids and their derivatives : 2917.11.00 2917.12.00 2917.13.00 2917.14.00 2917.19.00 2917.20.00 - - Oxalic acid, its salts and esters - - Adipic acid, its salts and esters - - Azelaic acid, sebacic acid, their salts and esters - - Maleic anhydride - - Other - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides halides, peroxides, peroxyacids and their derivatives 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free
15% 15% 15% 15% 15% 15%
513.891 513.892 513.893 513.810 513.894 513.850
kg kg kg kg kg kg
186
Section VI Chapter 29 29.18 Item No. (1) Description (2) - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives : - - Dioctyl orthophthalates - - Dinonyl or didecyl orthphthalates - - Other esters of orthophthalic acid - - Phthalic anhydride - - Terephthalic acid and its salts - - Dimethyl terephthalate - - Other 29.18 Carboxylic acids with additional oxygen function and their anhydrates, halides, peroxides peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides halides, peroxides, peroxyacids and their derivatives : 2918.11.00 2918.12.00 2918.13.00 2918.14.00 2918.15.00 2918.16.00 2918.18.00 - - Lactic acid, its salts and esters - - Tartaric acid - - Salts and esters of tartaric acid - - Citric acid - - Salts and esters of citric acid - - Gluconic acid, its salts and esters - - Chorobenzilate (ISO) 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
2917.32.00 2917.33.00 2917.34.00 2917.35.00 2917.36.00 2917.37.00 2917.39.00
5% 5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15% 15%
513.830 513.896 513.897 513.820 513.898 513.840 513.899
15% 15% 15% 15% 15% 15% 15%
513.911 513.912 513.913 513.914 513.915 513.921 513.922
187
Section VI Chapter 29 29.19/29.20 Item No. (1) 2918.19.00 Description (2) - - Other - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives : 2918.21.00 2918.22.00 2918.23.00 2918.29.00 2918.30.00 - - Salicylic acid and its salts - - O-Acetylsalicylic acid, its salts and esters - - Other esters of salicylic acid and their salts - - Other - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives - Other : 2918.91.00 - - 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), and its salts and esters - - Other VIII. - ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated sulphonated, nitrated or nitrosated derivatives 2919.10.00 2919.90.00 - Tris(2,3-dibromopropyl) phosphate - Other 29.20 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Thiophosphoric esters, (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 2920.11.00 2920.19.00 - - Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) - - Other 5% 5% Free Free 5% 5% Free Free 32% Free 5% 5% 5% 5% 5% Free Free Free Free Free Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) Export Duty (6) Free Statistical Code Unit (7) 513.929 (8) kg
15%
15% 15% 15% 15% 15%
513.931 513.932 513.933 513.940 513.950
kg kg kg kg kg
15% 15%
Free
513.960
kg
2918.99.00
32%
Free
Free
513.970
kg
15% 15%
Free Free
513.980 513.990
kg kg
15% 15%
Free Free
516.310 516.391
kg kg
188
Section VI Chapter 29 29.21 Item No. (1) 2920.90.00 - Other IX. - NITROGEN-FUNCTION COMPOUNDS 29.21 Amine-function compounds. - Acyclic monoamines and their derivatives; salts threreof : 2921.11.00 2921.19.00 - - Methylamine, di- or trimethylamine and their salts - - Other - Acyclic polyamines and their derivatives; salts thereof : 2921.21.00 2921.22.00 2921.29.00 2921.30.00 - - Ethylenediamine and its salts - - Hexamethylenediamine and its salts - - Other - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof - Aromatic monoamines and their derivatives; salts thereof : 2921.41.00 2921.42.00 2921.43.00 2921.44.00 2921.45.00 - - Aniline and its salts - - Aniline derivatives and their salts - - Toluidones and their derivatives; salts thereof - - Diphenylamine and its derivatives; salts thereof - - 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof - - Amfetamine (INN), benzfetamine (INN) dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefatamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof - - Other 5% 5% 5% 5% 5% Free Free Free Free Free 5% 5% 5% 5% Free Free Free Free 5% 5% Free Free Description (2) Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) Export Duty (6) Free Statistical Code Unit (7) 516.399 (8) kg
15%
15% 15%
Free Free
514.511 514.519
kg kg
15% 15% 15% 15%
Free Free Free Free
514.521 514.522 514.529 514.530
kg kg kg kg
15% 15% 15% 15% 15% 15%
514.541 514.542 514.543 514.544 514.545
kg kg kg kg kg
2921.46.00
5%
Free
Free
514.546
kg
2921.49.00
5%
Free
15%
Free
514.549
kg
189
Section VI Chapter 29 29.22 Item No. (1) Description (2) - Aromatic polyamines and their derivatives; salts thereof : 2921.51.00 - - o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof - - Other 29.22 Oxygen-function amino-compounds - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof : 2922.11.00 2922.12.00 2922.13.00 2922.14.00 2922.19.00 - - Monoethanolamine and its salts - - Diethanolamine and its salts - - Triethanolamine and its salts - - Dextropropoxyphene (INN) and its salts - - Other - Amino-naphthols and other aminophenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof : 2922.21.00 2922.29.00 - - Aminohydroxynaphthalenesulphonic acids and their salts - - Other - Aminoaldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof : 2922.31.00 - - Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof 5% Free 5% 5% Free Free 5% 5% 5% 5% 5% Free Free Free Free Free 5% Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15% 15%
Free
514.551
kg
2921.59.00
5%
Free
Free
514.559
kg
15% 15% 15% 15% 15%
514.611 514.612 514.613 514.614 514.619
kg kg kg kg kg
15% 15%
Free Free
514.621 514.629
kg kg
15%
Free
514.631
kg
190
Section VI Chapter 29 29.23/29.24 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical Code Unit (7) 514.639 (8) kg
Item No. (1) 2922.39.00
Description (2) - - Other - Amino-acids other than those containing more than one kind of oxygen function; and their esters; salts thereof :
VAT (5)
15%
2922.41.00 2922.42.00 2922.43.00 2922.44.00 2922.49.00 2922.50.00
- - Lysine and its esters; salts thereof - - Glutamic acid and its salts - - Anthranilic acid and its salts - - Tilidine (INN) and its salts - - Other - Amino-alcohol-phenols, amino-acidphenols and other amino-compounds with oxygen function 29.23 Quarternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.
5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15%
514.641 514.642 514.651 514.652 514.659 514.670
kg kg kg kg kg kg
2923.10.00 2923.20.00 2923.90.00
- Choline and its salts - Lecithins and other phosphoaminolipids - Other 29.24 Carboxyamide-function compounds; amide-function compounds of carbonic acid. - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
514.810 514.820 514.890
kg kg kg
2924.11.00 2924.12.00 2924.19.00
- - Meprobamate (INN) - - Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) - - Other - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof :
5% 5% 5%
Free Free Free
15%
15%
Free Free Free
514.711 514.712 514.719
kg kg kg
15%
191
Section VI Chapter 29 29.25/29.29 Item No. (1) 2924.21.00 2924.23.00 2924.24.00 2924.29.00 Description (2) - - Ureines and their derivatives; salts thereof - - 2-Acetamidobenzoic acid (N-acety lauthranilic acid) and its salts - - Ethinamate (INN) - - Other 29.25 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds. - Imides and their derivatives; salts thereof : 2925.11.00 2925.12.00 2925.19.00 - - Saccharin and its salts - - Glutethimide (INN) - - Other - Imines and their derivatives; salts thereof ; 2925.21.00 2925.29.00 - - Chlordimeform (ISO) - - Other 29.26 Nitrile-function compounds 2926.10.00 2926.20.00 2926.30.00 - Acrylonitrile - 1-Cyanoguanidine (dicyandiamide) - Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4, 4-diphenylbutane) - Other 29.27 Diazo-, azo or azoxy-compounds 29.28 Organic derivatives of hydrazine of hydroxylamine 29.29 Compounds with other nitrogen function 2929.10.00 2929.90.00 - Isocyanates - Other 5% 5% Free Free 5% 5% 5% Free Free Free 5% 5% Free Free 5% 5% 5% Free Free Free Import Duty Fiscal Excise (3) 5% 5% 5% 5% (4) Free Free Free Free VAT (5) Export Duty (6) Free Free Free Free Statistical __ Code Unit (7) 514.730 514.792 514.793 514.799 (8) kg kg kg kg
15% 15% 15% 15%
15% 15% 15%
Free Free Free
514.821 514.823 514.829
kg kg kg
15% 15% 15% 15% 15%
Free Free
514.822 514.824
kg kg
Free Free Free
514.830 514.841 514.842
kg kg kg
2926.90.00 2927.00.00 2928.00.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
514.849 514.850 514.860
kg kg kg
15% 15%
Free Free
514.891 514.899
kg kg
192
Section VI Chapter 29 29.30/29.32 Item No. (1) Description (2) X. - ORGANO-INORGANIC COMPOUNDS HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 29.30 Organo-sulphur compounds. 2930.20.00 2930.30.00 2930.40.00 2930.50.00 2930.90 2930.90.10 2930.90.90 2931.00.00 - Thiocarbamates and dithiocarbamates - Thiuram mono-, di- or tetrasulphides - Methionine - Captafol (ISO) and methamidaphos (ISO) - Other - - - Allyl isothiocynates (or artificial mustard oil) - - - Other 29.31 Other organo-inorganic compounds. 29.32 Heterocyclic compounds with oxygen hetero-atom(s) only. - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : 2932.11.00 2932.12.00 2932.13.00 2932.19.00 - - Tetrahydrofuran - - 2-Furaldehyde (furfuraldehyde) - - Furfuryl alcohol and tetrahydrofurfuryl alcohol - - Other - Lactones : 2932.21.00 2932.29.00 - - Coumarin, methylcoumarins and ethylcoumarins - - Other lactones - Other : 2932.91.00 2932.92.00 2932.93.00 2932.94.00 - - Isosafrole - - 1-(1,3-Bensodioxol-5-yl) propan-2-one - - Piperonal - - Safrole 5% 5% 5% 5% Free Free Free Free 5% 5% Free Free 5% 5% 5% 5% Free Free Free Free 15% 32% 32% Free Free Free 5% 5% 5% 5% Free Free Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15% 15% 15% 15% 15% 15% 15%
Free Free Free Free
515.420 515.430 515.440 515.450
kg kg kg kg
Free Free Free
515.491 515.499 515.500
kg kg kg
15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
Free Free Free Free
515.691 515.692 515.693 515.694
kg kg kg kg
Free Free
515.620 515.630
kg kg
Free Free Free Free
515.695 515.696 515.697 515.698
kg kg kg kg
193
Section VI Chapter 29 29.33 Statistical Code Unit (7) 515.691 515.699 (8) kg kg
Item No. (1) 2932.95.00 2932.99.00
Description (2) - - Tetrahydrocannabinols (all isomers) - - Other 29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only. - Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure :
Import Duty Fiscal Excise (3) 5% 5% (4) Free Free
VAT (5)
Export Duty (6) Free Free
15% 15%
2933.11.00 2933.19.00
- - Phenazone (antipyrin) and its derivatives - - Other - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure :
5% 5%
Free Free
15% 15%
Free Free
515.711 515.719
kg kg
2933.21.00 2933.29.00
- - Hydantoin and its derivatives - - Other - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure :
5% 5%
Free Free
15% 15%
Free Free
515.720 515.730
kg kg
2933.31.00 2933.32.00 2933.33.00
- - Pyridine and its salts - - Piperidine and its salts - - Afentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone(INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof - - Other - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
515.741 515.742 515.743
kg kg kg
2933.39.00
5%
Free
15%
Free
515.749
kg
2933.41.00
- - Levorphanol (INN) and its salts
5%
Free
15%
Free
515.751
kg
194
Section VI Chapter 29 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical Code Unit (7) 515.759 (8) kg
Item No. (1) 2933.49.00
Description (2) - - Other - Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure :
VAT (5)
15%
2933.52.00 2933.53.00
- - Malonylurea (barbituric acid) and its salts - - Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); and salts thereof - - Other derivatives of malonylurea (barbituric acid); salts thereof - - Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof - - Other - Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure :
5% 5%
Free Free
15% 15%
Free Free
515.761 515.762
kg kg
2933.54.00
5%
Free
15% 15% 15%
Free
515.763
kg
2933.55.00
5%
Free
Free
515.766
kg
2933.59.00
5%
Free
Free
515.764
kg
2933.61.00 2933.69.00
- - Melamine - - Other - Lactams :
5% 5%
Free Free
15% 15% 15% 15% 15%
Free Free
515.765 515.769
kg kg
2933.71.00 2933.72.00 2933.79.00
- - 6-Hexanelactam (epsiloncaprolactam) - - Clobazam (INN) and Methyprylon (INN) - - Other lactams - Other :
5% 5% 5%
Free Free Free
Free Free Free
515.611 515.612 515.619
kg kg kg
195
Section VI Chapter 29 29.34/29.35 Item No. (1) 2933.91.00 Description (2) - - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof - - Other 29.34 Nucleic acids and their salts whether or not chemically defined other heterocyclic compounds. 2934.10.00 - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure - Compounds containing in the structure a benzo-thiazole ring-system (whether or not hydrogenated), not further fused - Compounds containing in the structure a pheno-thiazine ring-system (whether or not hydrogenated), not further fused - Other : 2934.91.00 - - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof - - Other 29.35 Sulphonamides 5% Free 5% Free Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) Export Duty (6) Free Statistical__ Code Unit (7) 515.771 (8) kg
15%
2933.99.00
5%
Free
15%
Free
515.779
kg
15% 15%
Free
515.791
kg
2934.20.00
5%
Free
Free
515.792
kg
2934.30.00
5%
Free
15%
Free
515.780
kg
15%
Free
515.793
kg
2934.99.00 2935.00.00
5% 5%
Free Free
15% 15%
Free Free
515.799 515.800
kg kg
196
Section VI Chapter 29 29.36/29.37 Item No. (1) Description (2) XI. - PROVITAMINS, VITAMINS AND HORMONES 29.36 Provitamins and vitamins, natural or reproduced by synthetics (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing whether or not in any solvent. - Vitamins and their derivatives, unmixed : 2936.21.00 2936.22.00 2936.23.00 2936.24.00 - - Vitamins A and their derivatives - - Vitamin B1 and its derivatives - - Vitamin B2 and its derivatives - - D-or DL-Pantothenic acid Vitamin B3 or Vitamin B5) and its derivatives - - Vitamin B6 and its derivatives - - Vitamin B12 and its derivatives - - Vitamin C and its derivatives - - Vitamin E and its derivatives - - Other vitamins and its derivatives - Other, including natural concentrates 29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. - Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues : 2937.11.00 - - Somatotropin, its derivatives and structural analogues 5% Free 5% 5% 5% 5% Free Free Free Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15% 15% 15% 15% 15% 15% 15% 15% 15% 15%
Free Free Free Free
541.120 541.131 541.132 541.133
kg kg kg kg
2936.25.00 2936.26.00 2936.27.00 2936.28.00 2936.29.00 2936.90.00
5% 5% 5% 5% 5% 5%
541.134 541.135 541.140 541.150 541.160 541.170
kg kg kg kg kg kg
15%
Free
541.5
kg
197
Section VI Chapter 29 29.38 Item No. (1) 2937.12.00 2937.19.00 Description (2) - - Insulin and its salts - - Other - Steroidal hormones, their derivatives and structural analogues ; 2937.21.00 - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) - - Halogenated derivatives of corticosteroidal hormones - - Oestrogens and progestogens - - Other - Catechlamine hormones, their derivatives and structural analogues : 2937.31.00 2937.39.00 2937.40.00 2937.50.00 - - Epinephrine - - Other - Amino-acid derivatives - Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues - Other XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 29.38 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives. 2938.10.00 2938.90.00 - Rutoside (rutin) and its derivatives - Other 5% 5% Free Free 5% 5% 5% 5% Free Free Free Free 5% Free Import Duty Fiscal Excise (3) 5% 5% (4) Free Free VAT (5) Export Duty (6) Free Free Statistical Code Unit (7) 541.592 541.593 (8) kg kg
15% 15%
15% 15% 15% 15%
Free
541.594
kg
2937.22.00 2937.23.00 2937.29.00
5% 5% 5%
Free Free Free
Free Free Free
541.595 541.596 541.597
kg kg kg
15% 15% 15% 15% 15%
Free Free Free Free
541.598 541.599 541.531 541.532
kg kg kg kg
2937.90.00
5%
Free
Free
541.539
kg
15% 15%
Free Free
541.611 541.619
kg kg
198
Section VI Chapter 29 29.39 Item No. (1) Description (2) 29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. - Alkaloids of opium and their derivatives; salts thereof : 2939.11.00 - - Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone, oxymorphone (INN), pholcodine (INN), therebacon (INN), thebacon and thebaine; salts thereof - - Other - Alkaloids of cinchona and their derivatives; salts thereof - Caffeine and its salts - Ephedrines and their salts : 2939.41.00 2939.42.00 2939.43.00 2939.49.00 - - Ephedrine and its salts - - Pseudoephedrine (INN) and its salts - - Cathine (INN) and its salts - - Other - Theophylline and aminophylline (theophylline-ethylene-diamine) and their derivatives; salts thereof : 2939.51.00 2939.59.00 - - Fenetylline (INN) and its salts - - Other - Alkaloids of rye ergot and their derivatives; salts thereof : 2939.61.00 - - Ergometrine (INN) and its salts 5% Free 5% 5% Free Free 5% 5% 5% 5% Free Free Free Free 5% Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
15%
Free
541.411
kg
2939.19.00 2939.20.00
5% 5%
Free Free
15%
15%
Free Free
541.419 541.420
kg kg
2939.30.00
5%
Free
15% 15% 15% 15% 15%
Free
541.430
kg
Free Free Free Free
541.441 541.442 541.443 541.449
kg kg kg kg
15% 15%
Free Free
541.451 541.459
kg kg
15%
Free
541.461
kg
199
Section VI Chapter 29 29.40/29.42 Item No. (1) 2939.62.00 2939.63.00 2939.69.00 Description (2) - - Ergotamine (INN) and its salts - - Lysergic acid and its salts - - Other - Other : 2939.91.00 - - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof - - Other XIII. - OTHER ORGANIC COMPOUNDS 2940.00.00 29.40 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals, and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39. 29.41 Antibiotics. 2941.10.00 - Penicillins and their derivatives with a penicillanic acid structure; salts thereof - Streptomycins and their derivatives; salts thereof - Tetracyclines and their derivatives; salts thereof - Chloramphenicol and its derivatives; salts thereof - Erythromycin and its derivatives; salts thereof - Other 29.42 Other organic compounds 5% Free 5% Free 5% Free Import Duty Fiscal Excise (3) 5% 5% 5% (4) Free Free Free VAT (5) Export Duty (6) Free Free Free Statistical Code Unit (7) 541.462 541.463 541.469 (8) kg kg kg
15% 15% 15% 15%
Free
541.491
kg
2939.99.00
5%
Free
15%
Free
541.499
kg
15%
Free
516.920
kg
15% 15% 15% 15% 15% 15% 15%
Free
541.310
kg
2941.20.00 2941.30.00 2941.40.00 2941.50.00 2941.90.00 2942.00.00
5% 5% 5% 5% 5% 5%
541.320 541.330 541.391 541.392 541.399 516.990
kg kg kg kg kg kg
200
Chapter 30 Pharmaceutical products
Notes. 1.This Chapter does not cover : (a) (b) (c) (d) (e) (f) (g) 2.Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); Plasters specially calcined or finely ground for use in dentistry (heading 25.20); Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01); Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties; Soap or other products of heading 34.01 containing added medicaments; Preparations with a basis of plaster for use in dentistry (heading 34.07); or Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).
For the purposes of heading 30.02, the expression "modified immunological products" applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated : (a) As unmixed products : (1) (2) (3) (b) Unmixed products dissolved in water; All goods of Chapter 28 or 29; and Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;
3.-
As products which have been mixed : (1) (2) (3) Colloidal solutions and suspensions (other than colloidal sulphur); Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and Salts and concentrates obtained by evaporating natural mineral waters.
4.-
Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature : (a) (b) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; Sterile laminaria and sterile laminaria tents;
201
Section VI Chapter 30 Notes (c) (d) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; Opacifying preparations for X-Ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; Blood-grouping reagents; Dental cements and other dental fillings; bone reconstruction cements; First-aid boxes and kits; Chemical contraceptive preparations based on hormones on other products of heading 29.37 or on spermicides. Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life and Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.
(e) (f) (g) (h) (ij)
(k) (l)
3001
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products Medicaments (excluding goods of Heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale Medicaments (excluding goods of Heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes Pharmaceutical goods specified in Note 4 to this Chapter
3002
3003
3004
3005
3006
202
Section VI Chapter 30 30.01/30.03 Item No. (1) Description (2) 30.01 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organotherapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. 3001.20.00 3001.90.00 - Extracts of glands or other organs or of their sections - Other 30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products 3002.10.00 - Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes - Vaccines for human medicine - Vaccines for veterinary medicine - Other 30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale 3003.10.00 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives Free Free Free Free Free Free Free Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
15% 15%
Free Free
541.622 541.629
kg kg
15%
Free
541.631
kg
3002.20.00 3002.30.00 3002.90.00
Free Free Free
Free Free Free
15% 15% 15%
Free Free Free
541.632 541.633 541.640
kg kg kg
15%
Free
542.110
kg
203
Section VI Chapter 30 30.04 Import Duty Fiscal Excise (3) Free (4) Free Export Duty (6) Free Statistical_ Code Unit (7) 542.120 (8) kg
Item No. (1) 3003.20.00
Description (2) - Containing other antibiotics - Containing hormones or other products of heading 29.37 but not containing antibiotics :
VAT (5)
15%
3003.31.00 3003.39.00 3003.40.00
- - Containing insulin - - Other - - Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No. 29.37 or antibiotics - Other 30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration system) or in forms or packings for retail sale.
Free Free Free
Free Free Free
15% 15% 15%
Free Free Free
542.210 542.220 542.310
kg kg kg
3003.90.00
Free
Free
15%
Free
542.910
kg
3004.10.00
- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives - Containing other antibiotics - Containing hormones or other products of heading 29.37 but not containing antibiotics :
Free
Free
15%
Free
542.130
kg
3004.20.00
Free
Free
15%
Free
542.190
kg
3004.31.00 3004.32.00
- - Containing insulin - - Containing corticosteroid hormones, their derivatives or structural analogues - - Other - Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 29.37 or antibiotics
Free Free
Free Free
15% 15% 15% 15%
Free Free
542.230 542.240
kg kg
3004.39.00 3004.40.00
Free Free
Free Free
Free Free
542.290 542.320
kg kg
Section VI Chapter 30 30.05/30.06
204
Item No. (1) 3004.50.00
Description (2) - Other medicaments containing vitamins or other products of heading 29.36 - Other 30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesives plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
Import Duty Fiscal Excise (3) Free (4) Free
VAT (5)
Statistical_ Code Unit (7) 542.920 (8) kg
15% 15%
3004.90.00
Free
Free
Free
542.930
kg
3005.10.00
- Adhesive dressing and other articles having an adhesive layer - Other - - - Wadding, including cotton wool and absorbent cotton - - - Other 30.06 Pharmaceutical goods specified in Note 4 to this Chapter.
Free
Free
15%
Free
541.911
kg
3005.90 3005.90.10 3005.90.90
Free Free
Free Free
15% 15%
Free Free
541.918 541.919
kg kg
3006.10.00
- Sterile surgical catgut, similar sterile suture materials(including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable - Blood-grouping reagents - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient - Dental cements and other dental fillings, bone reconstruction cements - First-aid boxes and kits
Free
Free
15%
Free
541.991
kg
3006.20.00 3006.30.00
Free Free
Free Free
15% 15%
Free Free
541.920 541.930
kg kg
3006.40.00
Free
Free
15% 15%
Free
541.994
kg
3006.50.00
Free
Free
Free
541.995
kg
205
Section VI Chapter 30 30.06 Item No. (1) 3006.60.00 Description (2) - Chemical contraceptive preparations based on other products of heading 29.37 or on spermicides - Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments - Other : 3006.91.00 3006.92.00 - - Appliances identifiable for ostomy use - - Waste pharmaceuticals Free Free Free Free Import Duty Fiscal Excise (3) Free (4) Free VAT (5) Export Duty (6) Free Statistical_ Code Unit (7) 541.996 (8) kg
15%
3006.70.00
Free
Free
15%
Free
541.997
kg
15% 15%
Free Free
541.998 541.999
kg kg
206
Chapter 31 Fertilisers
Notes.
1.-
This chapter does not cover : (a) (b) (c) Animal blood of heading 05.11; Separate chemically defined compounds (other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below) ; or Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5g, each of heading 38.24; optical elements of potassium chloride (heading 90.01) in the forms of packages
2.-
Heading31.02 applies only to the following goods, provided that they are not put up described in heading 31.05: (a) Goods which answer to one or other of the descriptions given below : (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (b) (c) (d) Sodium nitrate, whether or not pure; Ammonium nitrate, whether or not pure;
Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; Ammonium sulphate, whether or not pure; Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; Double salts, (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; Calcium cyanamide, whether or not pure or treated with oil; Urea, whether or not pure.
Fertilisers consisting of any of the goods described in (a) above mixed together. Fertilisers consisting of ammonium chloride or any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances. Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammonium solution.
3.-
Heading 31.03 applies only to the following goods, provided that they are not put up in the forms of packages described in heading 31.05 : (a) Goods which answer to one or other of the descriptions given below : (i) Basic slag;
207
(ii) (iii) (iv)
Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities; Superphosphates (single, double or triple); Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
(b) (c)
Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit. Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4.-
Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 : (a) Goods which answer to one or other of the descriptions given below: (i) (ii) (iii) (iv) (b) Crude natural potassium salts (for example, carnallite, kainite and sylvite); Potassium chloride, whether or not pure, except as provided in Note 1(c) above; Potassium sulphate, whether or not pure; Magnesium potassium sulphate, whether or not pure.
Fertilisers consisting of any of the goods described in (a) above mixed together.
5.6.-
Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05. For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
_________________________________________________________________________________________________________________________________
3101 3102 3103 3104 3105
Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products Mineral or chemical fertilisers, nitrogenous Mineral or chemical fertilisers, phosphatic Mineral or chemical fertilisers, potassic Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Section VI Chapter 31 31.01/31.03 Item No. (1) 3101.00.00 Description (2) 31.01 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animals or vegetable products. 31.02 Mineral or chemical fertilisers, nitrogenous. 3102.10.00 - Urea, whether or not in aqueous solution - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : 3102.21.00 3102.29.00 3102.30.00 3102.40.00 - - Ammonium Sulphate - - Other - Ammonium nitrate, whether or not in aqueous - Mixtures of ammonium nitrate with calcium carbonate or other inorganic nonfertilising substances - Sodium nitrate - Double salts and mixtures of calcium nitrate and ammonium nitrate - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution - Other, including mixtures not specified in the foregoing subheadings 31.03 Mineral or chemical fertilisers, phosphatic. 3103.10.00 3103.90.00 - Superphosphates - Other
208
Import Duty Excise (4) Free Export Duty (6) Free Statistical__ Code Unit (7) 272.100 (8) kg
Fiscal (3) Free
VAT (5)
15%
Free
Free
15%
Free
562.160
kg
Free Free Free Free
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
562.130 562.120 562.110 562.191
kg kg kg kg
3102.50.00 3102.60.00
Free Free
Free Free
15% 15% 15% 15%
Free Free
272.200 562.140
kg kg
3102.80.00
Free
Free
Free
562.170
kg
3102.90.00
Free
Free
Free
562.199
kg
Free Free
Free Free
15% 15%
Free Free
562.220 562.290
kg kg
209
Section VI Chapter 31 31.04/31.05 Item No. (1) Description (2) 31.04 Mineral or chemical fertilisers, potassic. 3104.20.00 3104.30.00 3104.90.00 - Potassium chloride - Potassium sulphate - Other 31.05 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 3105.10.00 - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg - Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium - Diammonium hydrogenorthophosphate (diammonium phosphate) - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : 3105.51.00 3105.59.00 3105.60.00 - - Containing nitrates and phosphates - - Other - Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium - Other Free Free Free Free Free Free Free Free Free Free Free Free Free Free Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical Code Unit (7)
15% 15% 15%
Free Free Free
562.310 562.320 562.390
kg kg kg
15%
Free
562.960
kg
3105.20.00
Free
Free
15%
Free
562.910
kg
3105.30.00 3105.40.00
Free Free
Free Free
15% 15%
Free Free
562.930 562.940
kg kg
15% 15% 15% 15%
Free Free Free
562.951 562.959 562.920
kg kg kg
3105.90.00
Free
Free
Free
562.990
kg
__________________
210
Section VI Chapter 32 Notes Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Notes. 1.This chapter does not cover : (a) Separated chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07 and alsodyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12); Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or Mastics of asphalt or other bituminous mastics (heading 27.15).
(b) (c) 2.3.-
Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28,metal flakes and metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.10, 32.12, 32.13 or 32.15. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution . The expression "colouring matter" in this chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. The expression "stamping foils" in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of : (a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or Metal (including precious metal ) or pigment, deposited on a supporting sheet of any material.
4.-
5.-
6.-
(b)
211
Section VI Chapter 32 Notes ________________________________________________________________________________________________________________________ 3201 3202 3203 Tanning extracts of vegetable origins; tannins and their salts, ethers, esters and other derivatives Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather Prepared driers Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; nonrefractory surfacing preparations for facades, indoor walls, floors, ceilings or the like Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid
3204
3205 3206 3207
3208
3209 3210 3211 3212
3213 3214 3215
212
Section VI Chapter 32 32.01/32.04 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical_ Code Unit____ (7) (8)
32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. 3201.10.00 3201.20.00 3201.90.00 - Quebracho extract - Wattle extract - Other 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning. 3202.10.00 3202.90.00 3203.00.00 - Synthetic organic tanning substances - Other 32.03 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined. - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter : 3204.11.00 - - Disperse dyes and preparations based thereon 5% Free 5% 5% 5% Free Free Free 5% 5% 5% Free Free Free
15% 15% 15%
Free Free Free
532.211 532.212 532.219
kg kg kg
15% 15% 15%
Free Free Free
532.310 532.320 532.220
kg kg kg
15%
Free
531.110
kg
213
Section VI Chapter 32 32.05/32.06 Item No. (1) 3204.12.00 Description (2) - - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon - - Basic dyes and preparations based thereon - - Direct dyes and preparations based thereon - - VAT dyes (including those usable in that state as pigments) and preparations based thereon - - Reactive dyes and preparations based thereon - - Pigments and preparations based thereon - - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 - Synthetic organic products of a kind used as fluorescent brightening agents - Other 32.05 Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakes. 32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. - Pigments and preparations based on titanium dioxide : 3206.11.00 - - Containing 80% or more by weight of titanium dioxide calculated on the dry matter - - Other 5% Free Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) Export Duty (6) Free Statistical_ Code Unit____ (7) 531.120 (8) kg
15%
3204.13.00 3204.14.00 3204.15.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
531.130 531.140 531.150
kg kg kg
3204.16.00 3204.17.00 3204.19.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
531.160 531.170 531.190
kg kg kg
3204.20.00
5%
Free
15% 15% 15%
Free
531.211
kg
3204.90.00 3205.00.00
5% 5%
Free Free
Free Free
531.219 531.220
kg kg
15% 15%
Free
533.111
kg
3206.19.00
5%
Free
Free
533.119
kg
214
Section VI Chapter 32 32.07 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical_ Code Unit (7) 533.120 (8) kg
Item No. (1) 3206.20.00
Description (2) - Pigments and preparations based on chromium compounds - Other colouring matter and other preparations :
VAT (5)
15%
3206.41.00 3206.42.00
- - Ultramarine and preparations based thereon - - Lithopone and other pigments and preparations based on zinc sulphide - - Other - Inorganic products of a kind used as luminophores 32.07 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.
5% 5%
Free Free
15% 15% 15% 15%
Free Free
533.140 533.150
kg kg
3206.49.00 3206.50.00
5% 5%
Free Free
Free Free
533.170 533.180
kg kg
3207.10.00
- Prepared pigments, prepared opacifiers, prepared colours and similar preparations - Vitrifiable enamels and glazes, engobes (slips) and similar preparations - Liquid lustres and similar preparations - Glass frit and other glass, in the form of powder, granules or flakes
5%
Free
15% 15% 15% 15%
Free
533.511
kg
3207.20.00
5%
Free
Free
533.512
kg
3207.30.00 3207.40.00
5% 5%
Free Free
Free Free
533.513 533.514
kg kg
215
32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. 3208.10.00 3208.20.00 3208.90.00 - Based on polyesters - Based on acrylic or vinyl polymers - Other 32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. 3209.10.00 3209.90.00 3210.00.00 - Based on acrylic or vinyl polymers - Other 32.10 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. 32.11 Prepared driers. 32.12 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put in forms or packings for retail sale. 3212.10.00 - Stamping foil 32% Free 32% 32% 32% Free Free Free 32% 32% 32% Free Free Free
15% 15% 15%
Free Free Free
533.421 533.422 533.429
kg kg kg
15% 15% 15%
Free Free Free
533.411 533.419 533.430
kg kg kg
3211.00.00
5%
Free
15%
Free
533.530
kg
15%
Free
533.441
kg
216
3212.90.00
- Other 32.13 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.
32%
Free
15%
Free
533.449
kg
3213.10.00 3213.90.00
- Colours in sets - Other 32.14 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings ; nonrefractory surfacing preparations for facades, indoor, walls, floors, ceilings or the like.
5% 5%
Free Free
15% 15%
Free Free
533.521 533.529
kg kg
3214.10.00
- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters'fillings - Other 32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. - Printing ink :
15%
Free
15%
Free
533.541
kg
3214.90.00
15%
Free
15%
Free
533.549
kg
3215.11.00 3215.19.00 3215.90.00
- - Black - - Other - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
533.210 533.290 895.910
kg kg kg
217
Section VI Chapter 33 Notes Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Notes. 1.This chapter does not cover : (a) (b) (c) 2.3.Natural oleoresins or vegetable extracts of heading 13.01 or 13.02; Soap or other products of heading 34.01; or Gum, wood or sulphate turpentine or other products of heading 38.05.
The expression "odoriferous substances" in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. The expression "perfumery, cosmetic or toilet preparations" in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions, wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages Perfumes and toilet waters Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations Preparations for use on the hair Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties
4.-
3301
3302
3303 3304 3305 3306 3307
218
Section VI Chapter 33 33.01 Item No. (1) Description (2) 33.01 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solution of essential oils. - Essential oils of citrus fruit : 3301.12.00 3301.13.00 3301.19.00 - - Of orange - - Of lemon - - Other - Essential oils other than those of citrus fruit : 3301.24.00 3301.25.00 3301.29.00 3301.30.00 3301.90 3301.90.10 - - Of peppermint (Mentha piperita) - - Of other mints - - Other - Resinoids - Other - - - Aqueous distillates and aqueous solutions of essential oils - - - Other 5% Free 5% 5% 5% 5% Free Free Free Free 5% 5% 5% Free Free Free 15% Free Free Free 551.312 551.313 551.319 kg kg kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
15% 15%
15% 15% 15% 15%
Free Free Free Free
551.324 551.325 551.329 551.330
kg kg kg kg
15% 15%
Free
551.352
kg
3301.90.90
5%
Free
Free
551.359
kg
219
Section VI Chapter 33 33.02/33.05 Item No. (1) Description (2) 33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. 3302.10.00 3302.90.00 3303.00.00 - Of a kind used in the food or drink industries - Other 33.03 Perfumes and toilet waters. 33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunsceen or sun tan preparations; manicure or pedicure preparations. 3304.10.00 3304.20.00 3304.30.00 - Lip make-up preparations - Eye make-up preparations - Manicure or pedicure preparations - Other : 3304.91.00 3304.99.00 - - Powders, whether or not compressed - - Other 33.05 Preparations for use on the hair. 3305.10.00 3305.20.00 3305.30.00 3305.90.00 - Shampoos - Preparations for permanent waving or straightening - Hair lacquers - Other 15% 15% 15% 15% Free Free Free Free Free Free Free Free Free Free Free Free Free Free 15% 15% Free Free Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
15% 15% 15%
Free Free Free
551.410 551.490 553.100
kg kg kg
15% 15% 15%
Free Free Free
553.210 553.220 553.230
kg kg kg
15% 15%
Free Free
553.291 553.299
kg kg
15% 15% 15% 15%
Free Free Free Free
553.310 553.320 553.330 553.390
kg kg kg kg
220
Section VI Chapter 33 33.06/33.07 Item No. (1) Description (2) 33.06 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. 3306.10.00 3306.20.00 3306.90.00 - Dentifrices - Yarn used to clean between the teeth (dental floss) - Other 33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. 3307.10.00 3307.20.00 3307.30.00 - Pre-shave, shaving or after-shave preparations - Personal deodorants and antiperspirants - Perfumed bath salts and other bath preparations - Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites 3307.41.00 - - "Agarbatti" and other odoriferous preparations which operate by burning - - Other - - - Having disinfectant properties : 3307.49.11 - - - - Deodorant blocks 32% Free 32% Free Free 15% 15% Free Free Free 15% 15% 15% Free Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
15% 15% 15%
Free Free Free
553.410 553.420 553.490
kg kg kg
15% 15% 15%
Free Free Free
553.510 553.520 553.530
kg kg kg
15%
Free
553.541
kg
3307.49
15%
Free
553.542
kg
221
Section VI Chapter 33 Import Duty Fiscal Excise (3) 5% 32% (4) Free Free Export Duty (6) Free Free Statistical_ Code Unit (7) 553.543 535.549 (8) kg kg
Item No. (1) 3307.49.19 3307.49.20 3307.90 3307.90.10 3307.90.90
Description (2) - - - - Other - - - Other - Other - - - Contact lens or artificial eye solutions - - - Other
VAT (5)
15% 15% 15% 15%
5% 32%
Free Free
Free Free
553.591 553.599
kg kg
222
Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
Notes. 1.This Chapter does not cover : (a) (b) (c) 2.Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.17); Separate chemically defined compounds; or Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 33.05, 33.06 or 33.07).
For the purposes of heading 34.01, the expression "soap" applies only to soap soluble in water. Soap and other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as "scouring powders and similar preparations." For the purpose of heading 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20oC and left to stand for one hour at the same temperature: (a) (b) give a transparent or translucent liquid or stable emulsion without separation or insoluble matter; and reduce the surface tension of water to 4.5 X 10-2N/m (45 dyne/cm) or less.
3.-
4.5.-
In heading 34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27 In heading 34.04 subject to the exclusion provided below, the expression "artificial waxes and prepared waxes" applies only to : (A) (B) (C) Chemically produced organic products of a waxy character, whether or not water-soluble; Products obtained by mixing different waxes; Products of a waxy character with a basis of one or more waxes and containing fats, resins,mineral substances or other materials.
The heading does not apply to : (a) Products of heading 15.16, 3402 or 3823, even if having a waxy character;
223
(b) (c) (d)
Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading15.21; Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or
Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).
3401
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparation for washing the skin, in the form of liquid or cream and put up for sale, whether or not containing soap, paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of 3401 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals Artificial waxes and prepared waxes Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of 3404 Candles, tapers and the like Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
3402
3403
3404 3405
3406 3407
224
Section VI Chapter 34 34.01/34.02 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) 34.01 Soap, organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in forms of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent :
VAT (5)
3401.11.00 3401.19.00 3401.20.00 3401.30.00
- - For toilet use (including medicated products) - - Other - Soap in other forms - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 34.02 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxialliary washing preparations) and cleaning preparations whether or not containing soap, other than those of heading 34.01.
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
554.110 554.150 554.190 554.160
kg kg kg kg
225
Section VI Chapter 34 34.03 Item No. (1) Description (2) - Organic surface-active agents, whether or not put up for retail sale : 3402.11.00 3402.12.00 3402.13.00 3402.19.00 3402.20.00 3402.90.00 - - Anionic - - Cationic - - Non-ionic - - Other - Preparations put up for retail sale - Other 34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anticorrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals. - Containing petroleum oils or oils obtained from bituminous minerals : 3403.11.00 - - Preparations for the treatment of textile materials, leather, furskins or other material - - Other - Other : 3403.91.00 - - Preparations for the treatment of textile materials, leather, furskins or other material - - Other 5% Free 5% Free 32% 32% 32% 32% 32% 32% Free Free Free Free Free Free Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
15% 15% 15% 15% 15% 15%
554.211 554.212 554.213 554.219 554.220 554.230
kg kg kg kg kg kg
15%
Free
597.710
kg
3403.19.00
5%
Free
15% 15%
Free
597.720
kg
Free
597.730
kg
3403.99.00
5%
Free
15%
Free
597.740
kg
Section VI Chapter 34 34.04/34.07 Item No. (1) Description (2) 34.04 Artificial waxes and prepared waxes. 3404.20.00 3404.90.00 - Of poly (oxyethylene) (polyethylene glycol) - Other 34.05 Polishes and creams, for footwear, furniture floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04. 3405.10.00 - Polishes, creams and similar preparations for footwear or leather - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork - Polishes and similar preparations for coachwork, other than metal polishes - Scouring pastes and powders and other scouring preparations - Other 34.06 Candles, tapers and the like. 34.07 Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate).
226
Fiscal (3)
VAT (5)
Export Duty (6)
5% 5%
Free Free
15% 15%
Free Free
598.350 598.390
kg kg
15%
Free
15% 15%
Free
544.310
kg
3405.20.00
15%
Free
Free
554.320
kg
3405.30.00
15%
Free
15% 15% 15% 15% 15%
Free
544.330
kg
3405.40.00 3405.90.00 3406.00.00 3407.00.00
15% 15% 32% 5%
Free Free Free Free
Free Free Free Free
554.340 554.350 899.310 598.950
kg kg kg kg
227
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes Notes. 1.This chapter does not cover : (a) (b) (c) (d) (e) (f) 2.Yeasts (heading 21.02); Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of chapter 30; Enzymatic preparations for pre-tanning (heading 32.02); Enzymatic soaking or washing preparations or other products of Chapter 34; Hardened proteins (heading 39.13); or Gelatin products of the printing industry (Chapter 49).
For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in heading 17.02.
3501 3502 3503 3504 3505 3506
Casein, caseinates and other casein derivatives; casein glues Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of 3501 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg Enzymes; prepared enzymes not elsewhere specified or included
3507
228
Item No. (1)
Description (2)
VAT (5)
35.01 Casein, caseinates and other casein derivatives; casein glues. 3501.10.00 3501.90.00 - Casein - Other 35.02 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. - Egg albumin : 3502.11.00 3502.19.00 3502.20.00 - - Dried - - Other - Milk albumin, including concentrates of two or more whey proteins - Other 35.03 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surfaceworked or coloured) and gelatin derivatives; isinglass other glues of animal origin, excluding casein glues of heading 35.01. 35.04 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 35.05 Dextrins and other modified starches (for example, pregelatinised or esterified starches);glues based on starches, or on dextrins or other modified starches. 3505.10.00 - Dextrins and other modified starches 5% Free 15% Free 592.260 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 592.234 592.235 592.232 kg kg kg 5% 5% Free Free 15% 15% Free Free 592.210 592.220 kg kg
3502.90.00 3503.00.00
5% 5%
Free Free
15% 15%
Free Free
592.239 592.240
kg kg
3504.00.00
5%
Free
15%
Free
592.250
kg
229
Section VI Chapter 35 35.06/35.07 Import Duty Fiscal Excise (3) 15% (4) Free Export Duty (6) Free Statistical_ Code Unit (7) 592.270 (8) kg
Item No. (1) 3505.20.00
Description (2) - Glues 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.
VAT (5) 15%
3506.10.00
- Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg - Other :
15%
Free
15%
Free
592.291
kg
3506.91.00
- - Adhesives based on polymers of headings 3901 to 3913 or on rubber - - Other 35.07 Enzymes; prepared enzymes not elsewhere specified or included.
15%
Free
15%
Free
592.298
kg
3506.99.00
15%
Free
15%
Free
592.299
kg
3507.10.00 3507.90.00
- Rennet and concentrates thereof - Other
5% 5%
Free Free
15% 15%
Free Free
516.911 516.919
kg kg
230
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Notes. 1.2.This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below. The expression "articles of combustible materials" in heading 36.06 applies only to : (a) Metaldehyde, hexamethylenetetramine and similar substances, put in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semisolid form; Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and Resin torches, firelighters and the like.
(b)
(c)
3601 3602 3603 3604 3605 3606
Propellent powders Prepared explosives, other than propellent powders Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles Matches, other than pyrotechnic articles of 3604 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter
231
Section VI Chapter 36 36.01/36.05 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical_ Code Unit_____ (7) (8)
Item No. (1)
Description (2)
VAT (5)
3601.00.00 3602.00.00
36.01 Propellent powders. 36.02 Prepared explosives, other than propellent powders. 36.03 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators. 36.04 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
5% 5%
Free Free
15% 15%
Free Free
593.110 593.120
kg kg
3603.00.00
5%
Free
15%
Free
593.200
kg
3604.10.00 3604.90.00 3605.00
- Fireworks - Other 36.05 Matches, other than pyrotechnic articles of heading 36.04. - - - Wooden
32% 32%
Free Free
15% 15%
Free Free
593.310 593.330
kg kg
3605.00.11
- - - - In boxes, containing not more than 60 matches
$9.52 per gross boxes $13.02 per gross boxes $2.33 per 1000 matches or part thereof
Free
15%
Free
899.321
kg
3605.00.12
- - - - In boxes, containing more than 60 but not more than 80 matches - - - - Other
Free
15%
Free
899.322
kg
3605.00.19
Free
15%
Free
899.323
kg
- - - Other : 3605.00.21 - - - -In boxes, containing not more than 60 matches $9.52 per gross boxes Free 15% Free 899.327 GB
232
Section VI Chapter 36 36.06 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit_____ (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
3605.00.22
- - - - In boxes, containing more than 60 but not more than 80 matches
$13.02 per gross boxes $2.33 per 1000 matches or part thereof
Free
15%
Free
899.328
kg
3605.00.29
- - - - Other
Free
15%
Free
899.329
KG
36.06 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter. 3606.10.00 - Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3 - Other 5% Free 15% Free 899.340 kg
3606.90.00
5%
Free
15%
Free
899.390
kg
233
Chapter 37 Photographic or cinematographic goods
Notes. 1.2.This Chapter does not cover waste or scrap. In this chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly by the action of light or other forms of radiation on photosensitive surfaces.
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
3702
3703
Photographic paper, paperboard and textiles, sensitised, unexposed
3704
Photographic plates, film, paper, paperboard and textiles, exposed but not developed
3705
Photographic plates and film, exposed and developed, other than cinematographic film
3706
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
3707
234
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
Export Duty (6)
37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs. 3701.10.00 3701.20.00 3701.30 3701.30.10 - For X-ray - Instant print film - Other plates and film, with any side exceeding 255 mm. - - - Photo process plates for offset reproduction - - - Other - Other : 3701.91.00 3701.99.00 - - For colour photography (polychrome) - - Other 37.02 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or or textiles; instant print film in rolls, sensitised, unexposed. 3702.10.00 - For X-ray - Other film, without perforations, of a width not exceeding 105 mm : 3702.31.00 3702.32.00 3702.39.00 - - For colour photography (polychrome) - - Other, with silver halide emulsion - - Other - Other film, without perforations, of a width exceeding 105 mm: 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 882.331 882.332 882.339 u m m Free Free 15% Free 882.310 m2 5% 5% Free Free 15% 15% Free Free 882.291 882.299 kg m 5% Free 15% Free 882.231 m Free 5% Free Free 15% 15% Free Free 882.210 882.220 m kg
3701.30.90
5%
Free
15%
Free
882.239
235
Section VI Chapter 37 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
3702.41.00
- - Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) - - Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography - - Of a width exceeding 610 mm and of a length not exceeding 200 m - - Of a width exceeding 105 mm but not exceeding 610 mm - Other film, for colour photography (polychrome) :
5%
Free
15%
Free
882.341
3702.42.00
5%
Free
15%
Free
882.342
3702.43.00
5%
Free
15%
Free
882.343
3702.44.00
5%
Free
15%
Free
882.344
3702.51.00
- - Of a width not exceeding 16 mm and of a length not exceeding 14 m - - Of a width not exceeding 16 mm and of a length exceeding 14 m - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m - - Of a width exceeding 35 mm
5%
Free
15%
Free
882.351
3702.52.00
5%
Free
15%
Free
882.352
3702.53.00
5%
Free
15%
Free
882.353
3702.54.00
5%
Free
15%
Free
882.354
3702.55.00
5%
Free
15%
Free
882.355
3702.56.00
5%
Free
15%
Free
882.356
236
Item No. (1)
Description (2)
VAT (5)
Export Duty (6)
- Other : 3702.91.00 - - Of a width not exceeding 16 mm - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m - - Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m - - Of a width exceeding 35 mm 37.03 Photographic paper, paperboard and textiles, sensitised, unexposed. 3703.10.00 3703.20.00 3703.90 3703.90.10 3703.90.90 3704.00 - In rolls of a width exceeding 610 mm - Other, for colour photography (polychrome) - Other - - - Photocopying paper - - - Other 37.04 Photographic plates, film, paper, paperboard and textiles, exposed but not developed. - - - Photoprocess plates for off-set reproduction - - - Other 5% 5% Free Free 15% 15% Free Free 882.501 882.509 kg kg 5% 5% Free Free 15% 15% Free Free 882.491 882.499 kg kg 5% 5% Free Free 15% 15% Free Free 882.410 882.420 kg kg 5% Free 15% Free 882.391 m
3702.93.00
5%
Free
15%
Free
882.393
3702.94.00
5%
Free
15%
Free
882.394
3702.95.00
5%
Free
15%
Free
882.395
3704.00.10 3704.00.90
237
` Section VI Chapter 37 37.05/37.07 Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) 37.05 Photographic plates and film, exposed and developed, other than cinematographic film.
VAT (5)
3705.10.00 3705.90 3705.90.10 3705.90.90
- For offset reproduction - Other - - - Slides and transparencies - - - Other 37.06 Cinematographic film, exposed and developed whether or not incorporating sound track or consisting only of sound track.
5%
Free
15%
Free
882.610
kg
5% 5%
Free Free
15% 15%
Free Free
882.691 882.699
kg kg
3706.10.00 3706.90.00
- Of a width of 35mm or more - Other 37.07 Chemical preparations for photographic uses (other than varnishes, glues, adhesives, and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.
15% 15%
10% 10%
15% 15%
Free Free
883.100 883.900
m m
3707.10.00 3707.90.00
- Sensitising emulsions - Other
5% 5%
Free Free
15% 15%
Free Free
882.110 882.190
kg kg
_________
238
Section VI Chapter 38 Notes Chapter 38 Miscellaneous chemical products Notes. 1.This Chapter does not cover : (a) Separate chemically defined elements or compounds with the exception of the following: (1) (2) (3) (4) (5) (b) (c) (d) (e) Artificial graphite (heading 38.01); Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and regulators, disinfectants and similar products, put up as described in heading 38.08; Products put up as charges for fire-extinguishers or put up in fireextinguishing grenades (heading 38.13); Certified reference materials specified in Note 2 below; Products specified in Note 3(a) or 3(c) below; plant-growth
Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06); and Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20); Medicaments (heading 30.03 or 30.04); or Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). (a) For the purpose of heading 38.22 the expression certified reference materials means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes. (b) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.
2.-
3.-
Heading 38.24 includes the following goods which are not to be classified in any other heading of this schedule : (a) (b) (c) (d) (e) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals; Fusel oil; Dippel's oil; Ink removers put up in packings for retail sale; Stencil correctors and other correcting fluids put up in packings for retail sale; and Ceramic firing testers, fusible (for example, Segar cones).
239
Section VI Chapter 38 Notes 4.Throughout the Nomenclature, municipal waste means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term municipal waste, however, does not cover : (a) (b) (c) (d) 5.Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of Nomenclature; Industrial waste; Waste pharmaceuticals, as defined in Note 4(k) to Chapter 30 or Clinical waste, as defined in Note 6 (a) below.
For the purposes of heading 38.25 sewage sludge means sludge arising from urban effluent treatment, plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertilizer is excluded (Chapter 31). For the purposes of heading 38.25, the expression other wastes applies to : (a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental, or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes); Waste organic solvents; Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and Other wastes from chemical or allied industries.
6.-
(b) (c) (d)
The expression other wastes does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10). Subheading Notes. 1.- Subheading 3808.50 covers only goods of heading 38.08, containing one or more of the following substances : aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (iso); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters. 2.- For the purposes of subheadings 3825.41 and 3825.49, waste organic solvents are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents. 3801 3802 3803 3804 3805 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures Activated carbon; activated natural mineral products; animal black, including spent animal black Tall oil, whether or not refined Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of 3803 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alphaterpineol as the main constituent Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
3806
240
3807 3808
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering,brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included Refractory cements, mortars, concretes and similar compositions, other than products of 3801 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals Anti-freezing preparations and prepared de-icing fluids Prepared culture media for development of micro-organisms Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of 30.02 or 30.06 Industrial monocarboxylic fatty acids; acid oils from refinery; industrial fatty alcohols Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included Residual products of the chemical or allied industries, not elsewhere specified or included, municipal waste; sewage sludge; other waste specified in Note 6 to this Chapter
3809
3810
3811
3812 3813 3814 3815 3816 3817 3818 3819 3820 3821 3822 3823 3824
3825
241
Section VI Chapter 38 38.01/38.05 Item No. (1) Description (2) 38.01 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. 3801.10.00 3801.20.00 3801.30.00 - Artificial graphite - Colloidal or semicolloidal graphite - Carbonaceous pastes for electrodes and similar pastes for furnace linings - Other 38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black. 3802.10.00 3802.90.00 3803.00.00 3804.00.00 - Activated carbon - Other 38.03 Tall oil, whether or not refined 38.04 Residual lyes from the manufacture of wood pulp whether or not concentrated, desugared or chemically treated, including lignin sulphonates,but excluding tall oil of heading 38.03. 38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. 3805.10.00 3805.90.00 - Gum, wood or sulphate turpentine oils - Other 5% 5% Free Free 15% 15% Free Free 598.131 598.139 kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 598.640 598.650 598.110 598.120 kg kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 598.611 598.612 598.613 kg kg kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
3801.90.00
5%
Free
15%
Free
598.619
kg
242
Item No. (1)
Description (2) 38.06 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
VAT (5)
3806.10.00 3806.20.00
- Rosin and resin acids - Salts or of resin rosin of rosin, of resin acids derivatives of rosin or acids, other than salts of adducts
5% 5%
Free Free
15% 15%
Free Free
598.141 598.142
kg kg
3806.30.00 3806.90.00
- Ester gums - Other 38.07 Wood tar; wood tar oils; wood cresote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch.
5% 5%
Free Free
15% 15%
Free Free
598.143 598.149
kg kg
3807.00.10
- - - Wood tar and wood tar oils; cresote and wood naphtha - - - Other 38.08 Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plantgrowth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphurtreated bands, wicks and candles and fly-papers).
5%
Free
15%
Free
598.181
kg
3807.00.90
5%
Free
15%
Free
598.189
kg
3808.50.00
- Goods specified in Subheading Note 1 to this Chapter - Other
5%
Free
15%
Free
591.111
kg
3808.91 3808.91.10 3808.91.90 3808.92.00 3808.93.00
- - Insecticides - - - Vape Mat - - - Other - - Fungicides - - Herbicides anti-sprouting products and plant-growth regulators 15% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 591.112 591.113 591.114 591.115 kg kg kg kg
243
Section VI Chapter 38 38.09 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2)
VAT (5)
3808.94 3808.94.10
- - Disinfectants - - - Organic surface-active products and preparations, with active cation (e.g quaternary ammonium salts) having disinfectant properties, put up for sale by retail - - - Other - - Other - - - Organic surface-active products and preparations, with active cation (e.g quaternary ammonium salts), having antiseptic bactericidal or germicidal properties, put up for sale by retail - - - Other 38.09 Finishing agents, dye carriers to accelerate dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. 15% Free 15% Free 591.118 kg 15% Free 15% Free 591.116 kg
3808.94.90 3808.99 3808.99.10
5%
Free
15%
Free
591.117
kg
3808.99.90
5%
Free
15%
Free
591.119
kg
3809.10.00
- With a basis of amylaceous substances - Other
5%
Free
15%
Free
598.911
kg
3809.91.00 3809.92.00 3809.93.00
- - Of a kind used in the textile or like industries - - Of a kind used in the paper or like industries - - Of a kind used in the leather or like industries
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
598.912 598.913 598.914
kg kg kg
Section VI Chapter 38 38.10/38.12 Item No. (1) Description (2) 38.10 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. 3810.10.00 - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials - Other 38.11 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (inlcuding gasoline) or for other liquids used for the same purposes as mineral oils. - Anti-knock preparations : 3811.11.00 3811.19.00 - - Based on lead compounds - - Other - Additives for lubricating oils : 3811.21.00 - - Containing petroleum oils or oils obtained from bituminous minerals - - Other - Other 38.12 Prepared rubber accelerators; compound plasticiers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics. 3812.10.00 3812.20.00 - Prepared rubber accelerators - Compound plasticisers for rubber or plastics
244
Fiscal (3)
VAT (5)
Export Duty (6)
5%
Free
15%
Free
598.961
kg
3810.90.00
5%
Free
15%
Free
598.969
kg
5% 5%
Free Free
15% 15%
Free Free
597.211 597.219
kg kg
5%
Free
15%
Free
597.251
kg
3811.29.00 3811.90.00
5% 5%
Free Free
15% 15%
Free Free
597.259 597.290
kg kg
5% 5%
Free Free
15% 15%
Free Free
598.630 598.932
kg kg
245
Section VI Chapter 38 38.13/38.18 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
3812.30.00
- Anti-oxidising preparations and other compound stabilisers for rubber or plastics 38.13 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. 38.14 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. 38.15 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. - Supported catalysts :
5%
Free
15%
Free
598.933
kg
3813.00.00
5%
Free
15%
Free
598.940
kg
3814.00.00
15%
Free
15%
Free
533.550
kg
3815.11.00
- - With nickel or nickel compounds as the active substance - - With precious metal or precious metal compounds as the active substance - - Other - Other 38.16 Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01. 38.17 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.
5%
Free
15%
Free
598.810
kg
3815.12.00
5%
Free
15%
Free
598.830
kg
3815.19.00 3815.90.00 3816.00.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
598.850 598.890 662.330
kg kg kg
3817.00.00
5%
Free
15%
Free
598.400
kg
3818.00.00
38.18 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
5%
Free
15%
Free
598.500
kg
246
Section VI Chapter 38 38.19/38.24 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
3819.00.00
38.19 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containinig less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. 38.20 Anti-freezing preparations and prepared de-icing fluids. 38.21 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells. 38.22 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference material. 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. - Industrial monocarboxylic fatty acids; acid oils from refining :
5%
Free
15%
Free
591.310
kg
3820.00.00
5%
Free
15%
Free
597.330
kg
3821.00.00
5%
Free
15%
Free
598.670
kg
3822.00.00
5%
Free
15%
Free
598.690
kg
3823.11.00 3823.12.00 3823.13.00 3823.19.00 3823.70.00
- - Stearic acid - - Oleic acid - - Tall oil fatty acids - - Other - Industrial fatty alcohols 38.24 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
431.311 431.312 431.313 431.319 512.170
kg kg kg kg kg
3824.10.00
- Prepared binders for foundry moulds or cores
5%
Free
15%
Free
598.991
kg
247
Section VI Chapter 38 38.24 Item No. (1) 3824.30.00 Description (2) - Non-agglomerated metal carbides mixed together or with metallic binders - Prepared additives for cements, mortars or concretes - Non-refractory mortars and concretes - Sorbitol other than that of subheading 2905.44 - Mixtures containing halogenated derivatives of methane, ethane or propane : 3824.71.00 - - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrobromofluorocarbons (HBFCs) 5% Free 15% Free 598.995 kg Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical_ Code Unit (7) 598.993 (8) kg
3824.40.00 3824.50.00 3824.60.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
598.970 598.980 598.994
kg kg kg
3824.72.00
- - Containing bromochlorodifluoromethane, 5% bromotrifluoromethane or dibromotetrafluoroethanes - - Containing hydrobromofluorocarbons (HBFCs) - - Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CHCs) ;- - Containing carbon tetrachloride - - Containing 1,1,1-trichloroethane (methyl chloroform) - - Containing bromomothane (methyl bromide) or bromochloromethane - - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) - - Other - Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris (2,3-dibromopropyl) phosphate : 5% 5%
Free
15%
Free
598.996
kg
3824.73.00 3824.74.00
Free Free
15% 15%
Free Free
598.960 598.961
kg kg
3824.75.00 3824.76.00 3824.77.00 3824.78.00
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
598.962 598.963 598.964 598.965
kg kg kg kg
3824.79.00
5%
Free
15%
Free
598.966
kg
3824.81.00 3824.82.00
- - Containing oxirane (ethylene oxide) - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
5% 5%
Free Free
15% 15%
Free Free
598.968 598.969
kg kg
Section VI Chapter 38 38.25 Item No. (1) 3824.83.00 3824.90 3824.90.10 Description (2) - - Containing tris(2,3-dibromopropyl) phosphate - Other - - - Salt for curing or salting with a basis of sodium chloride and sodium nitrate, whether or not containing sugar - - - Food preservatives - - - Other 38.25 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. 3825.10.00 3825.20.00 3825.30.00 - Municipal waste - Sewage sludge - Clinical waste - Waste organic solvents : 3825.41.00 3825.49.00 3825.50.00 - - Halogenated - - Other - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and antifreeze fluids - Other wastes from chemical or allied industries : 3825.61.00 3825.69.00 3825.90.00 - - Mainly containing organic constituents - - Other - Other
248
Fiscal (3) 5%
VAT (5) 15%
Statistical_ Code Unit (7) 598.971 (8) kg
5%
Free
15%
Free
598.997
kg
3824.90.20 3824.90.90
5% 5%
Free Free
15% 15%
Free Free
598.998 598.999
kg kg
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
599.001 599.002 599.003
kg kg kg
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
599.004 599.005 599.006
kg kg kg
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
599.007 599.008 599.009
kg kg kg
_________________________________________________________________________________________________________________________________
249
Section VII Chapter 39 Notes Section VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1.Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are : (a) (b) (c) 2.having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; presented together; and identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. Chapter 39
Notes. 1.-
Plastics and articles thereof Throughout this Schedule the expression "plastics" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Schedule any reference to "plastics" also include vulcanised fibre. apply to materials regarded as textile materials of Section XI. The expression, however, does not
2.-
This chapter does not cover : (a) (b) (c) (d) (e) Lubrications preparations of heading 27.10 or 34.03; Waxes of heading 27.12 or 34.04; Separate chemically defined organic compounds (Chapter 29); Heparin or its salts (heading 30.01); Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of heading 32.12; Organic surface-active agents or preparations of heading 34.02; Run gums or ester gums (heading 38.06); Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11); Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19); Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);
(f) (g) (h) (ij) (k)
250
Section VII Chapter 39 Notes (l) (m) (n) (o) (p) (q) (r) (s) (t) (u) (v) (w) (x) (y) (z) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02; Plaits, wickerwork or other articles of Chapter 46; Wall coverings of heading 48.14; Goods of Section XI (textiles and textile articles); Articles of Section XII (for example, footwear,headgear, umbrellas, sun umbrellas, walking- sticks, whips, riding-crops or parts thereof); Imitation jewellery of heading 71.17; Articles of Section XVI (machines and mechanical or electrical appliances); Parts of aircraft or vehicles of Section XVII; Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); Articles of Chapter 91 (for example, clock or watch cases); Articles of Chapter 92 (for example, musical instruments or parts thereof); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); Articles of Chapter 95 (for example, toys, games, sports requisites); or Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
3.-
Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following catergories: (a) (b) (c) (d) (e) Liquid synthetic polyolefins of which less than 60% by volume distils at 300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02); Resins, not highly polymerised, of the coumarone-indene type (heading 39.11); Other synthetic polymers with an average of at least 5 monomer units; Silicones (heading 39.10); Resols (heading 39.09) and other prepolymers.
4.-
The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which pre-dominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.
251
Section VII Chapter 39 Notes If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5.Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms: (a) (b) 7.8.Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
6.-
Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms( headings 39.01 to 39.14). For the purposes of Heading 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. For the purposes of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of subChapter II: (a) (b) (c) (d) (e) (f) (g) (h) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l; Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; Gutters and fittings therefor; Doors, windows and their frames and thresholds for doors; Balconies, balustrades, fencing, gates and similar barriers; Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
9.-
10.-
11.-
252
Section VII Chapter 39 Notes (ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
Subheading Notes. 1.Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions : (a) Where there is a subheading named "Other" in the same series : (1) The designation in a subheading of a polymer by the prefix "poly" (for example, polyethylene and polyamde-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymercontent. The copolymers named in subheading Nos. 3901.30, 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content. Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically modified polymers are not more specifically covered by another subheading. Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.
(2)
(3) (4)
(b)
Where there is no subheading named "Other" in the same series : (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonoer units of the polymers in the series under consideration are to be compared. Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
(2)
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 2.For the purposes of subheading 3920.43 the term plasticisers includes secondary plasticisers. Polymers of ethylene, in primary forms Polymers of propylene or of other olefins, in primary forms Polymers of styrene, in primary forms Polymers of vinyl chloride or of other halogenated olefins, in primary forms
3901 3902 3903 3904
253
Section VII Chapter 39 Notes
3905
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms Acrylic polymers in primary forms Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms Polyamides in primary forms Amino-resins, phenolic resins and polyurethanes, in primary forms Silicones in primary forms Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms Ion-exchangers based on polymers of 3901 to 3913, in primary forms
3906 3907
3908 3909 3910 3911 3912 3913
3914
Sub-Chapter II Waste, parings and scrap; semi-manufactures; articles 3915 3916 3917 3918 3919 3920 Waste, parings and scrap, of plastics Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
254
3921 3922
Other plates, sheets, film, foil and strip, of plastics Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics Tableware, kitchenware, other household articles and toilet articles, of plastics Builders' ware of plastics, not elsewhere specified or included Other articles of plastics and articles of other materials of Heading Nos. 3901 to 3914
3923
3924 3925 3926
255
Section VII Chapter 39 39.01/39.04 Item No. (1) Description (2) 39.01 Polymers of ethylene, in primary forms. 3901.10.00 3901.20.00 3901.30.00 3901.90.00 - Polyethylene having a specific gravity of less than 0.94 - Polyethylene having a specific gravity of 0.94 or more - Ethylene-vinyl acetate copolymers - Other 39.02 Polymers of propylene or of other olefins, in primary forms. 3902.10.00 3902.20.00 3902.30.00 3902.90.00 - Polypropylene - Polyisobutylene - Propylene copolymers - Other 39.03 Polymers of styrene, in primary forms. - Polystyrene : 3903.11.00 3903.19.00 3903.20.00 3903.30.00 3903.90.00 - - Expansible - - Other - Styrene-acrylonitrile (SAN) copolymers - Acrylonitrile-butadienestyrene (ABS) copolymers - Other 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms. 3904.10.00 - Poly (vinyl chloride), not mixed with any other substances - Other poly (vinyl chloride) : 3904.21.00 - - Non-plasticised 5% Free 15% Free 573.120 kg 5% Free 15% Free 573.110 kg 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 572.110 572.190 572.910 572.920 572.990 kg kg kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 575.110 575.120 575.130 575.190 kg kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 571.110 571.120 571.200 571.900 kg kg kg kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
256
Section VII Chapter 39 39.05/39.06 Item No. (1) 3904.22.00 3904.30.00 3904.40.00 3904.50.00 Description (2) - - Plasticised - Vinyl chloride-vinyl acetate copolymers - Other vinyl chloride copolymers - Vinylidene chloride polymers - Fluoro-polymers : 3904.61.00 3904.69.00 3904.90.00 - - Polytetrafluoroethylene - - Other - Other 39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. - Poly (vinyl acetate) : 3905.12.00 3905.19.00 - - In aqueous dispersion - - Other - Vinyl acetate copolymers : 3905.21.00 3905.29.00 3905.30.00 - - In aqueous dispersion - - Other - Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups - Other : 3905.91.00 3905.99.00 - - Copolymers - - Other 39.06 Acrylic polymers in primary forms. 3906.10.00 3906.90.00 - Poly (methyl methacrylate) - Other 5% 5% Free Free 15% 15% Free Free 575.210 575.290 kg kg 5% 5% Free Free 15% 15% Free Free 575.928 575.929 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 575.921 575.922 575.923 kg kg kg 5% 5% Free Free 15% 15% Free Free 575.911 575.919 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 573.941 573.949 573.990 kg kg kg Fiscal (3) 5% 5% 5% 5% Import Duty Excise (4) Free Free Free Free VAT (5) 15% 15% 15% 15% Export Duty (6) Free Free Free Free Statistical__ Code Unit (7) 573.130 573.910 573.920 573.930 (8) kg kg kg kg
257
Section VII Chapter 39 39.07/39.10 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
VAT (5)
3907.10.00 3907.20.00 3907.30.00 3907.40.00 3907.50.00 3907.60.00 3907.70.00
- Polyacetals - Other polyethers - Epoxide resins - Polycarbonates - Alkyd resins - Poly (ethylene terephthalate) - Polylactic acid - Other polyesters :
5% 5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15% 15%
574.110 574.190 574.200 574.310 574.320 574.330 574.331
3907.91.00 3907.99.00
- - Unsaturated - - Other 39.08 Polyamides in primary forms.
5% 5%
Free Free
15% 15%
Free Free
574.340 575.390
kg kg
3908.10.00 3908.90.00
- Polyamide-6, -11, -12, -6,6, -6,9, -6,10, or -6,12 - Other 39.09 Amino-resins, phenolic resins and polyurethanes, in primary forms.
5% 5%
Free Free
15% 15%
Free Free
575.310 575.390
kg kg
3909.10.00 3909.20.00 3909.30.00 3909.40.00 3909.50.00 3910.00.00
- Urea resins; thiorea resins - Melamine resins - Other amino-resins - Phenolic resins - Polyurethanes 39.10 Silicones in primary forms.
5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15%
575.410 575.420 575.430 575.440 575.450 575.930
kg kg kg kg kg kg
258
Section VII Chapter 39 39.11/39.14 Item No. (1) Description (2) 39.11 Petroleum resins, coumaroneindene resins, polytepenes, polysulphides, polysulphones and other products specified in Note 3 to this chapter, not elsewhere specified or included in primary forms. 3911.10.00 - Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes - Other 39.12 Cellulose and its chemicals derivatives, not elsewhere specified or included in primary forms. - Cellulose acetates : 3912.11.00 3912.12.00 3912.20.00 - - Non-plasticised - - Plasticised - Cellulose nitrates (including collodions) - Cellulose ethers : 3912.31.00 3912.39.00 3912.90.00 - - Carboxymethylcellulose and its salts - - Other - Other 39.13 Natural polymers acid (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. 3913.10.00 3913.90.00 3914.00.00 - Alginic acid, its salts and esters - Other 39.14 Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms. 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 575.940 575.950 575.970 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 575.541 575.549 575.590 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 575.510 575.520 575.530 kg kg kg 5% Free 15% Free 575.961 kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
3911.90.00
5%
Free
15%
Free
575.969
kg
259
Section VII Chapter 39 39.15/39.17 Item No. (1) Description (2) 39.15 Waste, parings and scrap, of plastics. 3915.10.00 3915.20.00 3915.30.00 3915.90.00 - Of polymers of ethylene - Of polymers of styrene - Of polymers of vinyl chloride - Of other plastics 39.16 Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surfaceworked but not otherwise worked, of plastics. 3916.10.00 3916.20.00 3916.90.00 - Of polymers of ethylene - Of polymers of vinyl chloride - Of other plastics 39.17 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics. 3917.10.00 - Artificial guts (sausage casings) of hardened protein or of cellulosic materials - Tubes, pipes and hoses, rigid : 3917.21 3917.21.10 - - Of polymers of ethylene : - - - Of a kind used as replacement component in motor vehicles of 87.01 to 87.05 - - - Other - - Of polymers of propylene : - - - Of a kind used as replacement component in motor vehicles of 87.01 to 87.05 - - - Other 15% Free 15% Free 581.221 kg 15% Free 15% Free 581.211 kg 5% Free 15% Free 581.100 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 583.100 583.200 583.900 kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 579.100 579.200 579.300 579.900 kg kg kg kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
3917.21.90 3917.22 3917.22.10
32%
10%
15%
Free
581.219
kg
3917.22.90
32%
10%
15%
Free
581.229
kg
260
Section VII Chapter 39 Item No. (1) 3917.23 3917.23.10 Description (2) - - Of polymers of vinyl chloride : - - - Of a kind used as replacement component in motor vehicles of 87.01 to 87.05 - - - Other - - Of other plastics : - - - Of a kind used as replacement component in motor vehicles of 87.01 to 87.05 - - - Other - Other tubes, pipes and hoses : 3917.31 - - Flexible tubes, pipes, and hoses, having a minimum burst pressure of 27.6 MPa - - - Of a kind used as replacement component in motor vehicles of 87.01 to 87.05 - - - Drinking straws - - - Other - - Other, not reinforced or otherwise combined with other materials, without fittings - - - Of a kind used as replacement component in motor vehicles of 87.01 to 87.05 - - - Drinking straws - - - Other - - Other, not reinforced or otherwise combined with other materials with fittings - - - Of a kind used as replacement component in motor vehicles of 87.01 to 87.05 - - - Drinking straws - - - Other 15% Free 15% Free 581.510 kg 15% Free 15% Free 581.410 kg 15% Free 15% Free 581.310 kg 15% Free 15% Free 581.291 kg 15% Free 15% Free 581.231 kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
3917.23.90 3917.29 3917.29.10
32%
10%
15%
Free
581.239
kg
3917.29.90
32%
10%
15%
Free
581.299
kg
3917.31.10
3917.31.20 3917.31.90 3917.32
32% 32%
Free 10%
15% 15%
Free Free
581.320 581.390
kg kg
3917.32.10
3917.32.20 3917.32.90 3917.33
32% 5%
Free Free
15% 15%
Free Free
581.420 581.490
kg kg
3917.33.10
3917.33.20 3917.33.90
32% 5%
Free Free
15% 15%
Free Free
581.520 581.590
kg kg
261
Section VII Chapter 39 39.18/39.20 Item No. (1) 3917.39 3917.39.10 Description (2) - - Other : - - - Of a kind used as replacement component in motor vehicles of 8701 to 8705 - - - Drinking straws - - - Lay-flat tubing of polyethylene (Polythylene) 15% Free 15% Free 581.610 kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
3917.39.20 3917.39.30
32%
Free
15% 15%
Free Free
581.620 581.630
kg kg
32% Free or 54 per kg whichever is the greater 5% 32% Free Free
3917.39.90 3917.40.00
- - - Other - Fittings 39.18 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
15% 15%
Free Free
581.690 581.700
kg kg
3918.10.00 3918.90.00
- Of polymers of vinyl chloride - Of other plastic 39.19 Self-adhesive plates sheets, film, foil, tape, strip and other flat shapes, or plastics, whether or not in rolls.
15% 15%
Free Free
15% 15%
Free Free
893.311 893.319
kg kg
3919.10.00 3919.90.00
- In rolls of a width not exceeding 20 cm - Other 39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.
5% 5%
Free Free
15% 15%
Free Free
582.110 582.190
kg kg
3920.10 3920.10.10
- Of polymers of ethylene : - - - Low or high density polyethylene (polythylene) 32% or Free 54 per kg whichever is the greater 5% 5% Free Free 15% Free 582.211 kg
3920.10.90 3920.20.00
- - - Other - Of polymers of propylene
15% 15%
Free Free
582.219 582.220
kg kg
262
Section VII Chapter 39 Item No. (1) 3920.30.00 Description (2) - Of polymers of styrene - Of polymers of vinyl chloride : 3920.43.00 3920.49.00 - - containing by weight not less than 6% of plasticisers - - Other - Of acrylic polymers : 3920.51.00 3920.59.00 - - Of poly (methyl methacrylate) - - Other - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : 3920.61.00 3920.62.00 3920.63.00 3920.69.00 - - Of polycarbonates - - Of poly (ethylene terephthalate) - - Of unsaturated polyesters - - Of other polyesters - Of cellulose or its chemical derivatives : 3920.71.00 3920.73.00 3920.79.00 - - Of regenerated cellulose - - Of cellulose acetate - - Of other cellulose derivatives - Of other plastics : 3920.91.00 3920.92.00 3920.93.00 3920.94.00 3920.99.00 - - Of poly (vinyl butyral) - - Of polyamides - - Of amino-resins - - Of phenolic resins - - Of other plastics 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 582.291 582.292 582.293 582.294 582.299 kg kg kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 582.281 582.283 582.289 kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 582.261 582.262 582.263 582.269 kg kg kg kg 5% 5% Free Free 15% 15% Free Free 582.251 582.259 kg kg 5% 5% Free Free 15% 15% Free Free 582.241 582.242 kg kg Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 582.230 (8) kg
263
Section VII Chapter 39 39.21/39.22 Item No. (1) Description (2) 39.21 Other plates, sheets, film, foil and strip of plastics. - Cellular : 3921.11 3921.11.10 3921.11.90 3921.12 3921.12.10 3921.12.90 3921.13 3921.13.10 3921.13.90 3921.14.00 3921.19.00 3921.90 3921.90.10 3921.90.90 - - Of polymers of styrene - - - Textile fabric coated or laminated on both sides - - - Other - - Of polymers of vinyl chloride - - - Textile fabric coated or laminated on both sides - - - Other - - Of polyurethane - - - Textile fabric coated or laminated on both sides - - - Other - - Of regenerated cellulose - - Of other plastics - Other - - - Laminated plates and sheets, hard - - - Other 39.22 Baths, shower-baths, sinks, wash-basins, bidets,lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. 3922.10.00 3922.20.00 3922.90.00 - Baths, shower-baths, sinks and wash-basins - Lavatory seats and covers - Other 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 893.211 893.212 893.219 kg kg kg 5% 5% Free Free 15% 15% Free Free 582.991 582.999 kg kg 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 582.915 582.916 582.917 582.919 kg kg kg kg 32% 32% Free Free 15% 15% Free Free 582.913 582.914 kg kg 32% 32% Free Free 15% 15% Free Free 582.911 582.912 kg kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical Code Unit (7) (8)
264
Section VII Chapter 39 39.23/39.25 Item No. (1) Description (2) 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. 3923.10.00 - Boxes, cases, crates and similar articles - Sacks and bags (including cones) : 3923.21.00 - - Of polymers of ethylene 32% 15% or 54 per kg whichever is the greater 32% 15% or 54 per kg whichever is the greater 32% 15% 32% 32% Free Free Free Free 15% Free 893.111 kg 15% Free 15% Free 893.191 kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
3923.29.00
- - Of other plastics
15%
Free
893.112
kg
3923.30.00 3923.40.00 3923.50.00 3923.90.00
- Carboys, bottles, flasks and similar articles - Spools, cops, bobbins and similar supports - Stoppers, lids, caps and other closures - Other 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
15% 15% 15% 15%
Free Free Free Free
893.192 893.193 893.194 893.199
kg kg kg kg
3924.10.00 3924.90.00
- Tableware and kitchenware - Other 39.25 Builders' ware of plastics not elsewhere specified or included.
32% 32%
Free Free
15% 15%
Free Free
893.321 893.329
kg kg
3925.10.00
- Reservoirs, tanks, vats and similar containers of a capacity exceeding 300l - Doors, windows and their frames and thresholds for doors
5%
Free
15%
Free
893.291
kg
3925.20.00
5%
Free
15%
Free
893.292
kg
265
Section VII Chapter 39 39.26 Item No. (1) 3925.30.00 Description (2) - Shutters, blinds (including Venetian blinds) and similar articles and parts thereof - Other 39.26 Other articles of plastic and articles of other materials of headings 39.01 to 39.14. 3926.10.00 3926.20.00 - Office or school supplies - Articles of apparel and clothing accessories (including gloves, mittens and mitts) - Fittings for furniture, coachwork or the like - - - Of a kind used as replacement components in motor vehicles of 87.01 to 87.05 - - - Other - Statuettes and other ornamental articles - Other - - - Of a kind used as replacement components in motor vehicles of 87.01 to 87.05 - - - Mounting, fitting and similar articles specially design for electrical and telecommunication works - - - Other 15% Free 15% Free 893.997 kg 15% Free 15% Free 893.951 kg 15% 32% Free Free 15% 15% Free Free 893.940 893.949 kg kg Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 893.293 (8) kg
3925.90.00
5%
Free
15%
Free
893.299
kg
3926.30 3926.30.10
3926.30.90 3926.40.00 3926.90 3926.90.10
15% 5%
Free Free
15% 15%
Free Free
893.959 893.991
kg kg
3926.90.20
5%
Free
15%
Free
893.998
kg
3926.90.90
32%
Free
15%
Free
893.999
kg
266
Section VII Chapter 40 Notes Chapter 40 Rubber and articles thereof Notes. 1.Except where the context otherwise requires, throughout the Schedule the expression "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. This Chapter does not cover : (a) (b) (c) (d) (e) (f) 3.Goods of Section XI (textiles and textile articles); Footwear or parts thereof of Chapter 64; Headgear or parts thereof (including bathing caps) of Chapter 65; Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; Articles of Chapter 90, 92, 94 or 96; or Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).
2.-
In headings 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms: (a) (b) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4.-
In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber" applies to: (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into nonthermoplastic substances which, at a temperature between 18oC and 29oC, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; Thioplasts (TM); and Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
(b) (c)
267
Section VII Chapter 40 Notes 5.(A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with :
(i) (ii) (iii)
vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); pigments or other colouring matter, other than those added solely for the purpose of identification; Plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);
(B)
The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: (i) (ii) (iii) emulsifiers or anti-tack agents; small amounts of breakdown products or emulsifiers; very small amounts of the following : heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
6.- For the purposes of heading 40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. 7.-Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5mm, is to be classified as strip, rods or profile shapes, of heading 40.08. 8.-Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9.-In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets, and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading 40.08 the expressions "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
268
4001
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of 4001 with any product of this heading, in primary forms or in plates, sheets or strip Reclaimed rubber in primary forms or in plates, sheets or strip Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strips Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber Vulcanised rubber thread and cord Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) Conveyor or transmission belts or belting, of vulcanised rubber New pneumatic tyres, of rubber Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber Inner tubes, of rubber Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber Articles of apparel and clothing accessories (including gloves); mittens and mitts for all purposes, of vulcanised rubber other than hard rubber Other articles of vulcanised rubber other than hard rubber Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
4002
4003 4004 4005 4006
4007 4008 4009
4010 4011 4012 4013 4014 4015 4016 4017
269
Section VII Chapter 40 40.01/40.02 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) 40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
Fiscal (3)
VAT (5)
4001.10.00
- Natural rubber latex, or not pre-vulcanised - Natural rubber in other forms :
5%
Free
15%
Free
231.100
kg
4001.21.00 4001.22.00 4001.29.00 4001.30.00
- - Smoked sheets - - Technically specified natural rubber (TSNR) - - Other - Balata, gutta-percha, guayule, chicle and similar natural gums 40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip. - Styrene-butadiene rubber (SBR); carboxylated styrenebutadiene rubber (XSBR) :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
231.210 231.250 231.290 231.300
kg kg kg kg
4002.11.00 4002.19.00 4002.20.00
- - Latex - - Other - - Butadiene rubber (BR) - Isobutene-isoprene (butyl) rubber (IIR); halo-isobuteneisoprene rubber (CIIR or BIIR) :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
232.111 232.119 232.120
kg kg kg
4002.31.00 4002.39.00
- - Isobutene-isoprene (butyl) rubber (IIR) - - Other - Chloroprene (chlorobutadiene) rubber (CR) :
5% 5%
Free Free
15% 15%
Free Free
232.131 232.139
kg kg
4002.41.00
- - Latex
5%
Free
15%
Free
232.141
kg
270
Section VII Chapter 40 40.03/40.05 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical_ Code Unit (7) 232.149 (8) kg
Item No. (1) 4002.49.00
Description (2) - - Other - Acrylonitrile-butadiene rubber (NBR) :
VAT (5) 15%
4002.51.00 4002.59.00 4002.60.00 4002.70.00
- - Latex - - Other - Isoprene rubber (IR) - Ethylene-propylene-non conjugated diene rubber (EPDM) - Mixtures of any product of heading 40.01 with any product of this heading - Other :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
232.151 232.159 232.160 232.170
kg kg kg kg
4002.80.00
5%
Free
15%
Free
232.180
kg
4002.91.00 4002.99.00 4003.00.00 4004.00.00
- - Latex - - Other 40.03 Reclaimed rubber in primary forms or in plates, sheets or strip. 40.04 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
232.191 232.199 232.210 232.220
kg kg kg kg
4005.10.00 4005.20.00
- Compounded with carbon black or silica - Solutions; dispersions other than those of subheading 4005.10 - Other :
5% 5%
Free Free
15% 15%
Free Free
621.110 621.120
kg kg
4005.91.00 4005.99.00
- - Plates, sheets and strip - - Other
5% 5%
Free Free
15% 15%
Free Free
621.191 621.199
kg kg
271
Section VII Chapter 40 40.06/40.08 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) 40.06 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
VAT (5)
4006.10.00 4006.90.00 4007.00.00
- "Camel-back" strips for retreading rubber tyres - Other 40.07 Vulcanised rubber thread and cord. 40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. - Of cellular rubber
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
621.210 621.290 621.310
kg kg kg
4008.11.00 4008.19.00
- - Plates, sheets and strip - - Other - Of non-cellular rubber :
32% 32%
Free Free
15% 15%
Free Free
621.321 621.329
kg kg
4008.21 4008.21.10
- - Plates, sheets and strip : - - - Flooring materials in the piece and tiles, mats and other articles - - - Rubber sheets other than expanded foam falling under 4008.11.10 used as material for footwear soling - - - Material for use as offset printing machine blankets - - - Other - - Other 15% Free 15% Free 621.331 kg
4008.21.20
5%
Free
15%
Free
621.332
kg
4008.21.30 4008.21.90 4008.29.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
621.333 621.334 621.339
kg kg kg
272
Section VII Chapter 40 40.09 Item No. (1) Description (2) 40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). - Not reinforced or otherwise combined with other materials : 4009.11 4009.11.10 - - Without fittings - - - Of a kind used as replacement components in motor vehicles of headings 8701 to 8705 - - - Other - - With fittings - - - Of a kind used as replacement components in motor vehicles of headings 8701 to 8705 - - - Other - Reinforced or otherwise combined only with metal : 4009.21 4009.21.10 - - Without fittings - - - Of a kind used as replacement components in motor vehicles of headings 8701 to 8705 - - - Other - - With fittings - - - Of a kind used as replacement components in motor vehicles of headings 8701 to 8705 - - - Other - Reinforced or otherwise combined only with textile materials : 4009.31 4009.31.10 - - Without fittings - - - Of a kind used as replacement components in motor vehicles of heading 8701 to 8705 5% Free 15% Free 621.415 kg 5% Free 15% Free 621.417 kg 5% Free 15% Free 621.415 kg 5% Free 15% Free 621.413 kg 5% Free 15% Free 621.411 kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
4009.11.90 4009.12 4009.12.10
5%
Free
15%
Free
621.412
kg
4009.12.90
5%
Free
15%
Free
621.414
kg
4009.21.90 4009.22 4009.22.10
5%
Free
15%
Free
621.416
kg
4009.22.90
5%
Free
15%
Free
621.418
kg
273
Section VII Chapter 40 40.10 Item No. (1) 4009.31.90 4009.32 4009.32.10 Description (2) - - - Other - - With fittings - - - Of a kind used as replacement components in motor vehicles of headings 8701 to 8705 - - - Other - Reinforced or otherwise combined with other materials : 4009.41 4009.41.10 - - Without fittings - - - Of a kind used as replacement components in motor vehicles of heading 8701 to 8705 - - - Other - - With fittings - - - Of a kind used as replacement components in motor vehicles of headings 8701 to 8705 - - - Other 40.10 Conveyor or transmission belts or belting, of vulcanised rubber. - Conveyor belts or belting : 4010.11.00 4010.12.00 4010.19.00 - - Reinforced only with metal - - Reinforced only with textile materials - - Other - Transmission belts or belting : 4010.31.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm 5% Free 15% Free 629.291 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 629.211 629.212 629.214 kg kg kg 5% Free 15% Free 621.417 kg 5% Free 15% Free 621.415 kg 5% Free 15% Free 621.417 kg Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical_ Code Unit (7) 621.416 (8) kg
4009.32.90
5%
Free
15%
Free
621.418
kg
4009.41.90 4009.42 4009.42.10
5%
Free
15%
Free
621.416
kg
4009.42.90
5%
Free
15%
Free
621.418
kg
274
Section VII Chapter 40 40.11 Item No. (1) 4010.32.00 Description (2) - - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm - - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm - - Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm - - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm - - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm - - Other 40.11 New pneumatic tyres, of rubber. 4011.10.00 - Of a kind used on motor cars (including station wagons and racing cars) - Of a kind used on buses or lorries - - - Not exceeding 40.64 cm inner diameter - - - Other - Of a kind used on aircraft - Of a kind used on motorcycles - Of a kind used on bicycles 32% 32% 32% 32% 32% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 625.210 625.290 625.300 625.410 625.420 u u u u u 32% Free 15% Free 625.100 u Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) 15% Export Duty (6) Free Statistical_ Code Unit (7) 629.292 (8) kg
4010.33.00
5%
Free
15%
Free
629.293
kg
4010.34.00
5%
Free
15%
Free
629.294
kg
4010.35.00
5%
Free
15%
Free
629.295
kg
4010.36.00
5%
Free
15%
Free
629.296
kg
4010.39.00
5%
Free
15%
Free
629.299
kg
4011.20 4011.20.10 4011.20.90 4011.30.00 4011.40.00 4011.50.00
275
Section VII Chapter 40 40.12 Item No. (1) Description (2) - Other, having a herring-bone or similar tread : 4011.61.00 - - Of a kind used on agricultural or forestry vehicles and machines - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm - - Other - Other : 4011.92.00 4011.93.00 - - Of a kind used on agricultural or forestry vehicles and machines - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm - - Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm - - Other 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. - Retreaded tyres : 4012.11.00 - - Of a kind used on motor cars (including station wagons and racing cars) 32% Free or $16.00 per tyre whichever is the greater 15% Free 625.921 u 32% 32% Free Free 15% 15% Free Free 625.550 625.560 u u 32% Free 15% Free 625.510 u Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
4011.62.00
32%
Free
15%
Free
625.520
4011.63.00
32%
Free
15%
Free
625.530
4011.69.00
32%
Free
15%
Free
625.540
4011.94.00
32%
Free
15%
Free
625.570
4011.99.00
32%
Free
15%
Free
625.590
276
Section VI Chapter 40 40.13/40.14 Item No. (1) 4012.12.00 Description (2) - - Of a kind used on buses or lorries Fiscal (3) Import Duty Excise (4) VAT (5) 15% Export Duty (6) Free Statistical_ Code Unit (7) 625.922 (8) u
32% Free or $16.00 per tyre whichever is the greater 32% Free or $16.00 per tyre whichever is the greater 32% Free
4012.13.00
- - Of a kind used on aircraft
15%
Free
625.923
4012.19.00 4012.20.00
- - Other - Used pneumatic tyres
15% 15%
Free Free
625.924 625.925
u u
32% Free or $16.00 per tyre whichever is the greater 32% Free
4012.90.00
- - Other 40.13 Inner tubes, of rubber.
15%
Free
625.929
kg
4013.10.00
- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries - Of a kind used on bicycles - Other 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.
32%
Free
15%
Free
625.911
4013.20.00 4013.90.00
15% 5%
Free Free
15% 15%
Free Free
625.912 625.919
u u
4014.10.00 4014.90.00
- Sheath contraceptives - Other
5% 5%
Free Free
15% 15%
Free Free
629.110 629.190
kg kg
277
Section VII Chapter 40 40.15/40.16 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) 40.15 Articles of apparel and clothing accessories (including gloves, mitten and mitts), for all purposes, of vulcanised rubber other than hard rubber. - Gloves, mittens and mitts :
Fiscal (3)
VAT (5)
4015.11.00 4015.19.00 4015.90 4015.90.10
- - Surgical - - Other - Other - - - Diving dress, wetsuits, and similar garments, mittens and mitts - - - Other 40.16 Other articles of vulcanised rubber other than hard rubber.
32% 32%
Free Free
15% 15%
Free Free
848.221 848.229
kg kg
32%
Free
15%
Free
848.291
kg
4015.90.90
32%
Free
15%
Free
848.299
kg
4016.10.00
- Of cellular rubber - Other :
32%
Free
15%
Free
629.920
kg
4016.91.00 4016.92.00 4016.93 4016.93.10
- - Floor coverings and mats - - Erasers - - Gaskets, washers and other seals - - - Of a kind suitable for use in machines, appliances, instruments or apparatus of chapters 84, 85 and 90 - - - Other - - Boat or dock fenders, whether or not inflatable - - Other inflatable articles - - Other
15% 15%
Free Free
15% 15%
Free Free
629.991 629.992
kg kg
5%
Free
15%
Free
629.993
kg
4016.93.90 4016.94.00
15% 15%
Free Free
15% 15%
Free Free
629.994 629.995
kg kg
4016.95.00 4016.99
15%
Free
15%
Free
629.996
kg
278
Section VII Chapter 40 40.17 Item No. (1) 4016.99.10 Description (2) - - - Articles of a kind used in machines, appliances, instruments or apparatus of Chapter 84, 85, 90 and vehicles of Section XVII; tyre tread rubber - - - Other 40.17 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber. - - - Hard rubber (for example, ebonite) in all forms, including waste and scrap - - - Articles of hard rubber 5% Free 15% Free 629.911 kg Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical_ Code Unit (7) 629.997 (8) kg
4016.99.90 4017.00
15%
Free
15%
Free
629.999
kg
4017.00.10
4017.00.90
32%
Free
15%
Free
629.919
kg
279
Section VIII Chapter 41 Notes SECTION VIII RAW HIDES AND SKINS,LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS. HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) Chapter 41 Notes. 1.Raw hides and skins (other than furskins) and leather
This Chapter does not cover : (a) (b) (c) Parings or similar waste, of raw hides or skins (heading 05.11); Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or Hides or skins, with the hair or wool on raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs. Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be). For the purposes of headings 41.04 to 41.06, the term crust includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
2.-
(A) (B)
3.-
Throughout the Schedule, the expression composition leather means only substances of the kind referred to in heading 41.15. Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared
4101
4102
4103
4104 4105 4106
280
Section VIII Chapter 41 41.01 4107 4112 4113 4114 4115 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals without wool or hair on, whether or not split, other than leather of heading 41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strips, whether or not in rolls, parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour _________________________________________________________________________________________________________________________________
Item No. (1)
Description (2) 41.01 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split.
Fiscal (3)
VAT (5)
Export Duty (6)
4101.20.00
- Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved - Whole hides and skins, of a weight exceeding 16 kg - Other, including butts, bends and bellies
5%
Free
15%
Free
211.200
kg
4101.50.00 4101.90.00
5% 5%
Free Free
15% 15%
Free Free
211.311 211.319
kg kg
281
Section VIII Chapter 41 41.02/41.04 Item No. (1) Description (2) 41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter. 4102.10.00 - With wool on - Without wool on : 4102.21.00 4102.29.00 - - Pickled - - Other 41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared),whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter. 4103.20.00 4103.30.00 4103.90.00 - Of reptiles - Of swine - Other 41.04 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. - In the wet state (including wet-blue) : 4104.11.00 4104.19.00 - - Full grains, unsplit; grain splits - - Other - In the dry state (crust) : 5% 5% Free Free 15% 15% Free Free 611.311 611.312 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 211.992 211.993 211.999 kg kg kg 5% 5% Free Free 15% 15% Free Free 211.710 211.790 kg kg 5% Free 15% Free 211.600 kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
282
Section VIII Chapter 41 41.05/41.07 Item No. (1) 4104.41.00 4104.49.00 Description (2) - - Full grains, unsplit; grain splits - - Other 41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. 4105.10.00 4105.30.00 - In the wet state (including wet-blue) - In the dry state (crust) 41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. - Of goats or kids : 4106.21.00 4106.22.00 - - In the wet state (including wet-blue) - - In the dry state (crust) - Of swine : 4106.31.00 4106.32.00 4106.40.00 - - In the wet state (including wet-blue) - - In the dry state (crust) - Of reptiles - Other : 4106.91.00 4106.92.00 - - In the wet state (including wet-blue) - - In the dry state (crust) 41.07 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14. 5% 5% Free Free 15% 15% Free Free 611.616 611.619 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 611.613 611.614 611.615 kg kg kg 5% 5% Free Free 15% 15% Free Free 611.611 611.612 kg kg 5% 5% Free Free 15% 15% Free Free 611.510 611.590 kg kg Fiscal (3) 5% 5% Import Duty Excise (4) Free Free VAT (5) 15% 15% Export Duty (6) Free Free Statistical__ Code Unit (7) 611.313 611.319 (8) kg kg
283
Section VIII Chapter 41 41.12/41.14 Item No. (1) Description (2) - Whole hides and skins : 4107.11.00 4107.12.00 4107.19.00 - - Full grains, unsplit - - Grain splits - - Other - Other, including sides : 4107.91.00 4107.92.00 4107.99.00 4112.00.00 - - Full grains, unsplit - - Grain splits - - Other 41.12 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. 41.13 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. 4113.10.00 4113.20.00 4113.30.00 4113.90.00 - Of goats or kids - Of swine - Of reptiles - Other 41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. 4114.10.00 - Chamois (including combination chamois) leather 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 612.001 612.002 612.003 612.004 612.005 kg kg kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 611.791 611.792 611.799 611.200 kg kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 611.711 611.712 611.719 kg kg kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
5%
Free
15%
Free
612.011
kg
284
Section VIII Chapter 41 41.15 Item No. (1) 4114.20.00 Description (2) - Patent leather and patent laminated leather; metallised leather 41.15 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. 4115.10.00 - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 5% Free 15% Free 612.014 kg Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 612.012 (8) kg
4115.20.00
5%
Free
15%
Free
612.019
kg
285
Section VIII Chapter 42 Notes Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Notes. 1.This Chapter does not cover : (a) (b) Sterile surgical catgut or similar sterile suture materials (heading 30.06); Articles of apparel or clothing accessories (except gloves mitten and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04); Made up articles of netting (heading 56.08); Articles of Chapter 64; Headgear or parts thereof of Chapter 65; Whips, riding-crops or other articles of heading N0.66.02; Cuff-links, bracelets or other imitation jewellery (heading 71.17); Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV); Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); Articles of Chapter 95 (for example, toys, games, sports requisites); or Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06. In addition to the provisions of Note 1 above, heading 42.02 does not cover : (a) (b) (B) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23); Articles of plaiting materials (heading 46.02).
(c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) 2.(A)
Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
3.-
For the purposes of heading 42.03, the expression "articles of apparel and clothing accessories" applies, inter alia, to gloves, mittens and mitts (including those for sports or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).
286
Section VIII Chapter 42 Notes
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
4202
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
4203 4205 4206
Articles of apparel and clothing accessories, of leather or of composition leather Other articles of leather or of composition leather Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
287
Section VIII Chapter 42 42.01/42.02 Item No. (1) 4201.00.00 Description (2) 42.01 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. 42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases ,school satchels, spectacle spectacle cases, binocular cases, camera case, musical instrument cases, gum cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. - Trunks, suit-cases, vanitycases, executive-cases, brief-cases, school satchels and similar containers : 4202.11.00 - - with outer surface of leather, of composition leather or of patent leather - - With outer surface of plastics or of textile materials - - Other - Handbags, whether or not with shoulder strap, including those without handle 4202.21.00 - - With outer surface of leather, of composition leather of patent leather 15% 10% 15% Free 831.110 u 15% 10% 15% Free 831.210 u Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 612.200 (8) kg
4202.12.00
15%
10%
15%
Free
831.220
4202.19.00
15%
10%
15%
Free
831.290
288
Section VIII Chapter 42 Item No. (1) 4202.22.00 Description (2) - - With outer surface of plastic sheeting or of textile materials - - Other - Articles of a kind normally carried in the pocket or in the handbag : 4202.31.00 - - With outer surface of leather, of composition leather or of patent leather - - With outer surface of plastic sheeting or of textile materials - - Other - Other : 4202.91 - - With outer surface of leather, of composition leather or of or of patent leather - - - Golf bags - - - Cases, boxes and similar containers specially shaped or fitted to contain cameras, camera lenses, binoculars and telescopes - - - Other - - With outer surface of plastic sheeting or of textile materials - - - Golf bags - - - Cases, boxes and similar containers specially shaped or fitted to contain cameras, camera lenses, binoculars and telescopes - - - Other - - Other : - - - Golf bags 15% 10% 15% Free 831.997 kg 15% 15% 10% Free 15% 15% Free Free 831.994 831.995 kg kg 15% 15% 10% Free 15% 15% Free Free 831.991 831.992 kg kg 15% 10% 15% Free 831.911 kg Fiscal (3) 15% Import Duty Excise (4) 10% VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 831.120 (8) u
4202.29.00
15%
10%
15%
Free
831.190
4202.32.00
15%
10%
15%
Free
831.912
kg
4202.39.00
15%
10%
15%
Free
831.919
kg
4202.91.10 4202.91.20
4202.91.90 4202.92
15%
Free
15%
Free
831.993
kg
4202.92.10 4202.92.20
4202.92.90 4202.99 4202.99.10
15%
Free
15%
Free
831.996
kg
289
Section VIII Chapter 42 42.03/42.06 Item No. (1) 4202.99.20 Description (2) - - - Cases, boxes and similar containers specially shaped or fitted to contain cameras, camera lenses, binoculars and telescopes - - - Other 42.03 Articles of apparel and clothing accessories, of leather or of composition leather. 4203.10.00 - Articles of apparel - Gloves, mittens and mitts : 4203.21.00 4203.29.00 4203.30.00 4203.40.00 4205.00 - - Specially designed for use in sports - - Other - Belts and bandoliers - Other clothing accessories 42.05 Other articles of leather or of composition leather. - - - Articles of leather or of composition leather, of a kind used in machinery or mechanical appliance or for other technical use - - - Other 42.06 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons. 5% Free 15% Free 612.900 kg 32% 32% 32% 32% Free Free 10% Free 15% 15% 15% 15% Free Free Free Free 894.770 848.120 848.130 848.190 kg kg kg kg 32% 10% 15% Free 848.110 kg Fiscal (3) 15% Import Duty Excise (4) Free VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 831.998 (8) kg
4202.99.90
15%
Free
15%
Free
831.999
kg
4205.00.10
4205.00.90 4206.00.00
32% 5%
Free Free
15% 15%
Free Free
612.991 899.911
kg kg
Section VIII Chapter 43 Notes
290
Chapter 43 Furskins and artificial fur; manufactures thereof
Notes. 1.Throughout this Schedule references to "furskins", other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. This Chapter does not cover : (a) (b) (c) (d) (e) (f) 3.Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01); Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter); Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03); Articles of Chapter 64; Headgear or parts thereof of Chapter 65; or Articles of Chapter 95 (for example, toys, games, sports requisites).
2.-
Heading No 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be. Throughout this Schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).
4.-
5.-
4301 4302 4303
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of 4101, 4102 or 4103 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of 4303 Articles of apparel, clothing accessories and other articles of furskin
4304 Artificial fur and articles thereof
291
Section VIII Chapter 43 43.01/43.02 Item No. (1) Description (2) 43.01 Raw furskins (including head, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03. 4301.10.00 - Of mink, whole, with or without head, tail or paws - Of lamb, the following : Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws - Of fox, whole, with or without head, tail or paws - Other furskins, whole, with or without head, tail or paws - Heads, tails, paws and other pieces or cuttings, suitable for furriers' use 43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03. - Whole skins, with or without head, tail or paws, not assembled : 4302.11.00 - - Of mink 5% Free 15% Free 613.110 kg 5% Free 15% Free 212.100 kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
4301.30.00
5%
Free
15%
Free
212.220
kg
4301.60.00
5%
Free
15%
Free
212.250
kg
4301.80.00
5%
Free
15%
Free
212.290
kg
4301.90.00
5%
Free
15%
Free
212.300
kg
Section VIII Chapter 43 43.03/43.04
292
Item No. (1) 4302.19.00 4302.20.00
Description (2) - - Other - - Heads, tails, paws and other pieces or cuttings, not assembled - - Whole skins and pieces or cuttings thereof, assembled 43.03 Articles of apparel, clothing accessories and other articles of furskins.
Fiscal (3) 5% 5%
Import Duty Excise (4) Free Free
VAT (5) 15% 15%
Statistical__ Code Unit (7) 613.190 613.200 (8) kg kg
4302.30.00
5%
Free
15%
Free
613.300
kg
4303.10.00 4303.90 4303.90.10 4303.90.90 4304.00.00
- Articles of apparel and clothing accessories - Other - - - Handbags and purses - - - Other 43.04 Artificial fur and articles thereof.
5%
Free
15%
Free
848.311
kg
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
848.316 848.319 848.320
kg kg kg
293
Section IX Chapter 44 Notes
Section IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK Chapter 44 Wood and articles of wood; wood charcoal Notes. 1.This chapter does not cover : (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) (n) (o) (p) (q) (r) 2.-
Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11); Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01); Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04); Activated charcoal (heading 38.02); Articles of heading 42.02; Goods of Chapter 46; Footwear or parts thereof of Chapter 64; Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); Goods of heading 68.08; Imitation jewellery of heading 71.17; Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares); Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); Parts of firearms (heading 93.05); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); Articles of Chapter 95 (for example, toys, games, sports requisites); Articles of Chapter 96 (for example, smoking pipes, and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 96.03; or Articles of Chapter 97 (for example, works of art).
In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density of hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
294
Section IX Chapter 44 Notes 3.Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature.
4.-
5.6.-
Sub-heading Note. 1.- For the purposes of subheadings 4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99, the expression "tropical wood" means one of the following types of wood : Abure, Acajou dAfrique, Afrormosia, Ako, Alan, Andiroba, Aningr, Avodir, Azob, Balau, Balsa, Boss clair, Boss fonc, Cativo, Cedro, Dabema, Dark Red Meranti, Dibtou, Doussi, Framir, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotib, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makor, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti. 4401 4402 4403 4404 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms Wood charcoal (including shell or nut charcoal), whether or not agglomerated Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like Wood wool; wood flour Railway or tramway sleepers (cross-ties) of wood Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm
4405 4406 4407
4408 Sheets of veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood or other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed or of thickness not exceeding 6 mm
295
Section IX Chapter 44 44.09 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances Plywood, veneered panels and similar laminated wood Densified wood, in blocks, plates, strips or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects Packing cases, boxes, crates, drums and similar packing, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood Builders' joinery and carpentry wood, including cellular wood panels, assembled flooring panels, shingles and shakes Tableware and kitchenware, of wood Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 Other articles of wood
4410 4411 4412 4413 4414 4415 4416 4417 4418 4419 4420 4421
296
Section IX Chapter 44 44.01/44.03 Import Duty Excise (4) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips, or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
Fiscal (3)
VAT (5)
4401.10.00
- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms - Wood in chips or particles :
5%
Free
15%
Free
245.010
kg
4401.21.00 4401.22.00 4401.30.00
- - Coniferous - - Non-coniferous - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
246.110 246.150 246.200
kg kg kg
4402.10.00 4402.90.00
- Of bamboo - Other 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
5% 5%
Free Free
15% 15%
Free Free
245.020 245.029
kg kg
4403.10.00 4403.20
- Treated with paint, stains, creosate or other preservatives - Other, coniferous - - - Sawn logs including veneer logs of coniferous wood :
5%
Free
15%
Free
247.300
m3
4403.20.11 4403.20.12 4403.20.19
- - - - Of dakua (kauri) - - - - Veneer logs - - - - Other - Other, of tropical wood specified in subheading Note 1 to this Chapter :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
247.410 247.420 247.490
m3 m3 m3
297
Section IX Chapter 44 44.04/44.05
Item No. (1) 4403.41.00
Description (2) - - Dark red Meranti, light red and Meranti Bakau - - Other - Other :
VAT (5) 15%
Statistical Code Unit (7) 247.511 (8) m3
4403.49.00
5%
Free
15%
Free
247.519
m3
4403.91.00 4403.92.00 4403.99
- - Of oak (Quercus spp.) - - Of beech (Fagus spp.) - - Other - - - Sawn logs including veneer logs of nonconiferous wood :
5% 5%
Free Free
15% 15%
Free Free
247.521 247.522
m3 m3
4403.99.11 4403.99.12 4403.99.13 4403.99.19 4403.99.90
- - - - Of raintree - - - - Of kauvula - - - - Veneer logs - - - - Other - - - Other
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
247.523 247.524 247.525 247.526 247.529
m3 m3 m3 m3 m3
44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like; chipwood and the like. 4404.10.00 4404.20.00 4405.00.00 - Coniferous - Non-coniferous 44.05 Wood wool; wood flour. 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 634.911 634.915 634.930 kg kg kg
298
Section IX Chapter 44 44.06/44.07 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) 44.06 Railway or tramway sleepers (cross-ties) of wood.
Fiscal (3)
VAT (5)
4406.10.00 4406.90.00
- Not impregnated - Other 44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or endjointed, of a thickness exceeding 6mm.
5% 5%
Free Free
15% 15%
Free Free
248.110 248.190
m3 m3
4407.10
- Coniferous : - - - Beams, planks, boards, laths and the like, planed, sanded or finger-jointed, of coniferous wood :
4407.10.11 4407.10.19
- - - - Of Dakua (Kauri) - - - - Other - - - Other beams, planks, boards, laths and the like, of coniferous wood :
5% 5%
10% 10%
15% 15%
Free Free
248.210 248.240
m3 m3
4407.10.21 4407.10.29
- - - - Of dakua - - - - Other - Of tropical wood specified in Subheading Note 1 to this Chapter :
5% 5%
10% 10%
15% 15%
Free Free
248.250 248.290
m3 m3
4407.21.00 4407.22.00 4407.25.00
- - Mahogany (Swietenia spp.) - - Virola, Imbuia and Balsa - - Dark Red Meranti, Light Red Meranti and Meranti Bakau - - White Lauan, White Meranti White Seraya, Yellow Meranti and Alan
5% 5% 5%
10% 10% 10%
15% 15% 15%
Free Free Free
248.410 248.411 248.420
m3 m3 m3
4407.26.00
5%
10%
15%
Free
248.430
m3
299
Section IX Chapter 44 44.08 Import Duty Fiscal Excise (3) 5% 5% 5% (4) 10% 10% 10% Export Duty (6) Free Free Free Statistical_ Code Unit (7) 248.331 248.332 248.440 (8) m3 m3 m3
Item No. (1) 4407.27.00 4407.28.00 4407.29.00
Description (2) - - Sapelli - - Iroko - - Other - Other :
VAT (5) 15% 15% 15%
4407.91.00 4407.92.00 4407.93.00 4407.94.00 4407.95.00 4407.99
- - Of oak (Guercus spp.) - - Of beech (Fagus spp.) - - Of maple (Acer spp.) - - Of cherry (Prunus spp.) - - Of ash (Fraxinus spp.) - - Other : - - - Beams, planks, boards, laths and the like planed, sanded or finger-jointed, of non coniferous woods :
5% 5% 5% 5% 5%
10% 10% 10% 10% 10%
15% 15% 15% 15% 15%
248.450 248.460 248.461 248.462 248.469
m3 m3 m3 m3 m3
4407.99.11 4407.99.12 4407.99.19
- - - - Of raintree - - - - Of kauvula - - - - Other - - - Other beams, planks, board, laths and the like of of non-coniferous wood :
5% 5% 5%
10% 10% 10%
15% 15% 15%
Free Free Free
248.471 248.472 248.473
m3 m3 m3
4407.99.21 4407.99.22 4407.99.29 4407.99.90
- - - - Of raintree - - - - Of kauvula - - - - Other - - - Other 44.08 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.
5% 5% 5% 5%
10% 10% 10% 10%
15% 15% 15% 15%
Free Free Free Free
248.481 248.482 248.489 248.490
m3 m3 m3 m3
300
Section IX Chapter 44 44.09 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1) 4408.10 4408.10.10 4408.10.90
Description (2) - Coniferous - - - Veneer sheets and sheets for plywood - - - Other - Of tropical wood specified in Subheading Note 1 to this Chapter :
Fiscal (3)
VAT (5)
32% 5%
Free Free
15% 15%
Free Free
634.111 634.119
kg kg
4408.31
- - Dark Red Meranti, Light Red Meranti and Meranti Bakau : - - - Veneer sheets and sheets of plywood - - - Other - - Other - - - Veneer sheets and sheets of plywood - - - Other - Other - - - Veneer sheets and sheets of plywood - - - Other 44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. 32% 5% Free Free 15% 15% Free Free 634.128 634.129 kg kg 32% 5% Free Free 15% 15% Free Free 634.123 634.124 kg kg 32% 5% Free Free 15% 15% Free Free 634.121 634.122 kg kg
4408.31.10 4408.31.90 4408.39 4408.39.10 4408.39.90 4408.90 4408.90.10 4408.90.90
4409.10 4409.10.10
- Coniferous : - - - Wooden beadings and mouldings, including picture frame mouldings; moulded skirting and other moulded boards - - - Blocks, strips and friezes for parquet or wood block flooring 5% Free 15% Free 248.310 kg
4409.10.20
5%
Free
15%
Free
248.320
kg
301
Section IX Chapter 44 44.10 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) - - - Other :
VAT (5)
4409.10.91 4409.10.99
- - - - Of Dakua (Kauri) - - - - Of other coniferous wood - Non-coniferous
5% 5%
Free Free
15% 15%
Free Free
248.391 248.399
kg kg
4409.21 4409.21.10
- - Of bamboo - - - Beadings and mouldings, including picture frame mouldings, moulded skirtings and other moulded boards - - - Blocks, strips and friezes for parquet or flooring - - - Other - - Other - - - Wooden beadings and mouldings, including picture frame mouldings, moulded skirting and other moulded boards - - - Blocks, strips and friezes for parquet or wood block flooring - - - Other : 5% Free 15% Free 248.510 kg 5% Free 15% Free 248.311 kg
4409.21.20 4409.21.90 4409.29 4409.29.10
5% 5%
Free Free
15% 15%
Free Free
248.312 248.313
kg kg
4409.29.20
5%
Free
15%
Free
248.520
kg
4409.29.91 4409.29.92 4409.29.99
- - - - Of Raintree - - - - Of Kauvula - - - - Of other non-coniferous wood 44.10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. - Of wood :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
248.591 248.592 248.599
kg kg kg
4410.11.00 4410.12.00
- - Particle board - - Oriented strand board (OSB)
5% 5%
Free Free
15% 15%
Free Free
634.221 634.222
kg kg
302
Section IX Chapter 44 44.12 Import Duty Excise (4) Free Free Export Duty (6) Free Free Statistical_ Code Unit (7) 634.223 634.224 (8) kg kg
Item No. (1) 4410.19.00 4410.90.00
Description (2) - - Other - Other 44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. - Medium density fibreboard (MDF) :
Fiscal (3) 5% 5%
VAT (5) 15% 15%
4411.12.00 4411.13.00
- - Of a thickness not exceeding 5 mm - - Of a thickness exceeding 5 mm but not exceeding 9 mm - - Of a thickness exceeding 9 mm - Other :
5%
Free
15%
Free
634.225
kg
5% 5%
Free Free
15% 15%
Free Free
634.226 634.227
kg kg
4411.14.00
4411.92.00 4411.93.00
- - Of a density exceeding 0.8 g/cm3 - - Of a density exceeding 0.5g/cm3 but not exceeding 0.8g/cm3 - - Of a density not exceeding 0.5g/cm3 44.12 Plywood, veneered panels and similar laminated woods.
5% 5%
Free Free
15% 15%
Free Free
634.228 634.229
kg kg
4411.94.00
5%
Free
15%
Free
634.230
kg
4412.10.00
- Of bamboo - Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness :
5%
Free
15%
Free
634.511
m3
4412.31.00
- - With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter - - Other, with at least one outer ply of nonconiferous wood - - Other - Other :
32%
Free
15%
Free
634.512
m3
4412.32.00
32%
Free
15%
Free
634.513
m3
4412.39.00
32%
Free
15%
Free
634.514
m3
4412.94.00
- - Blockboard, laminboard and battenboard
5%
Free
15%
Free
634.515
m3
303
Section IX Chapter 44 44.13/44.18 Item No. (1) 4412.99 4412.99.10 4412.99.90 4413.00.00 - - Other - - - Veneered panels and plywood - - - Other 44.13 Densified wood, in blocks, plates, strips or profile shapes. 44.14 Wooden frames for paintings, photographs, mirrors or similar objects. 44.15 Packing cases, boxes, crates, drums and similar packing, of wood; cabledrums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. 4415.10.00 4415.20.00 4416.00.00 - Cases, boxes, crates, drums and similar packing; cable-drums - Pallets, box pallets and other load boards; pallet collars 44.16 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. 44.17 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. 44.18 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes. 4418.10.00 4418.20.00 4418.40.00 4418.50.00 4418.60.00 - Windows, french-windows and their frames - Doors and their frames and thresholds - Shuttering for concrete constructional work - Shingles and shakes - Posts and beams - Assembled flooring panels : 32% 32% 32% 32% 32% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 635.310 635.320 635.392 635.330 635.331 kg kg kg kg kg 5% 15% 5% Free Free Free 15% 15% 15% Free Free Free 635.110 635.120 635.200 u u kg 32% 5% 5% Free Free Free 15% 15% 15% Free Free Free 634.516 634.517 634.210 m3 m3 kg Description (2) Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
4414.00.00
32%
Free
15%
Free
635.410
kg
4417.00.00
32%
Free
15%
Free
635.910
kg
304
Section IX Chapter 44 44.19/44.21 Item No. (1) 4418.71.00 4418.72.00 4418.79.00 4418.90 4418.90.10 4418.90.90 4419.00.00 Description (2) - - For mosaic floors - - Other, Multilayer - - Other - Other - - - Cellular wood panels - - - Other 44.19 Tableware and kitchenware, of wood. 44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wood articles of furniture not falling in Chapter 94. 4420.10.00 4420.90.00 - Statuettes and other ornaments, of wood - Other 44.21 Other articles of wood. 4421.10.00 4421.90 4421.90.10 - Clothes hangers - Other - - - Spools, cops, bobbins, sewing thread reels and the like of turned wood - - - Other 5% Free 15% Free 635.997 kg 15% Free 15% Free 635.991 kg 15% 15% Free Free 15% 15% Free Free 635.491 635.499 kg kg 5% 32% 32% Free Free Free 15% 15% 15% Free Free Free 635.397 635.399 635.420 kg kg kg Fiscal (3) 32% 32% 32% Import Duty Excise (4) Free Free Free VAT (5) 15% 15% 15% Export Duty (6) Free Free Free Statistical_ Code Unit (7) 635.332 635.333 635.334 (8) kg kg kg
4421.90.90
32%
Free
15%
Free
635.999
kg
_________________________________________________________________________________________________________________________________
305
Chapter 45 Cork and articles of cork
Note. 1.This chapter does not cover : (a) (b) (c) Footwear or parts of footwear of Chapter 64; Headgear or parts of headgear of Chapter 65; or Articles of Chapter 95 (for example, toys, games, sports requisites).
4501
Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
4502
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers)
4503
Articles of natural cork
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
306
Section IX Chapter 45 45.01/45.04 Item No. (1) Description (2) Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. 4501.10.00 4501.90.00 4502.00.00 - Natural cork, raw or simply prepared - Other 45.02 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers). 45.03 Articles of natural cork. 4503.10.00 4503.90.00 - Corks and stoppers - Other 45.04 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. 4504.10.00 - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs - Other 5% Free 15% Free 633.210 kg 5% 5% Free Free 15% 15% Free Free 633.110 633.190 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 244.030 244.040 244.020 kg kg kg
4504.90.00
5%
Free
15%
Free
633.290
kg
307
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Notes. 1.In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. This chapter does not cover : (a) (b) (c) (d) (e) 3.Wall coverings of heading 48.14; Twine, cordage, ropes or cables, plaited or not (heading 56.07); Footwear or headgear or parts thereof of Chapter 64 or 65; Vehicles or bodies for vehicles of basketware (Chapter 87); or Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
2.-
For the purposes of heading 46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
_________________________________________________________________________________________________________________________________ 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of 4601; articles of loofah
4602
_________________________________________________________________________________________________________________________________
308
Section IX Chapter 46 46.01/46.02 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit (7) (8)
Item No. (1)
Description (2) 46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). - Mats, matting and screens of vegetable materials :
Fiscal (3)
VAT (5)
4601.21.00 4601.22.00 4601.29.00
- - Of bamboo - - Of rattan - - Other - Other :
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
899.740 899.741 899.742
kg kg kg
4601.92.00 4601.93.00 4601.94.00 4601.99.00
- - Of bamboo - - Of rattan - - Of other vegetable materials - - Other 46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah. - Of vegetable materials :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
899.743 899.744 899.745 899.799
kg kg kg kg
4602.11.00 4602.12.00 4602.19.00 4602.90.00
- - Of bamboo - - Of rattan - - Other - Other
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
899.710 899.711 899.712 899.790
kg kg kg kg
309
Section X Chapter 47 Notes
Section X PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Note. 1.For the purpose of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20oC,and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.
4701 4702 4703 4704 4705 4706
Mechanical wood pulp Chemical wood pulp, dissolving grades Chemical wood pulp, soda or sulphate, other than dissolving grades Chemical wood pulp, sulphite, other than dissolving grades Wood pulp obtained by a combination of mechanical and chemical pulping processes. Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material Recovered (waste and scrap) paper or paperboard
4707
310
Section X Chapter 47 47.01/47.06 Import Duty Excise (4) Export Duty (6) Statistical_ Code Unit_____ (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
4701.00.00 4702.00.00
47.01 Mechanical wood pulp. 47.02 Chemical wood pulp, dissolving grades. 47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades. - Unbleached :
5% 5%
Free Free
15% 15%
Free Free
251.200 251.300
kg kg
4703.11.00 4703.19.00
- - Coniferous - - Non-coniferous - Semi-bleached or bleached :
5% 5%
Free Free
15% 15%
Free Free
251.410 251.420
kg kg
4703.21.00 4703.29.00
- - Coniferous - - Non-coniferous 47.04 Chemical wood pulp, sulphite, other than dissolving grades. - Unbleached :
5% 5%
Free Free
15% 15%
Free Free
251.510 251.520
kg kg
4704.11.00 4704.19.00
- - Coniferous - - Non-coniferous - Semi-bleached or bleached :
5% 5%
Free Free
15% 15%
Free Free
251.611 251.619
kg kg
4704.21.00 4704.29.00 4705.00.00
- - Coniferous - - Non-coniferous 47.05 Wood pulp obtained by a combination of mechanical and chemical pulping processes. 47.06 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
251.621 251.629 251.910
kg kg kg
4706.10.00
- Cotton linters pulp
5%
Free
15%
Free
251.921
kg
311
Section X Chapter 47 47.07 Item No. (1) 4706.20.00 Description (2) - Pulp of fibres derived from recovered (waste and scrap) paper or paperboard - Other, of bamboo - Other : 4706.91.00 4706.92.00 4706.93.00 - - Mechanical - - Chemical - - Semi-chemical 47.07 Recovered (waste and scrap) paper or paperboard. 4707.10.00 - Unbleached kraft paper or paperboard or corrugated paper or paperboard - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) - Other, including unsorted waste and scrap 32% Free 15% Free 251.110 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 251.925 251.926 251.927 kg kg kg Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) 15% Export Duty (6) Free Statistical_ Code Unit (7) 251.922 (8) kg
4706.30.00
5%
Free
15%
Free
251.923
kg
4707.20.00
32%
Free
15%
Free
251.120
kg
4707.30.00
32%
Free
15%
Free
251.130
kg
4707.90.00
32%
Free
15%
Free
251.190
kg
312
Chapter 48 Notes Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard Notes. 1.For the purpose of this Chapter, except where the context otherwise requires, a reference to paper includes references to paperboard (irrespective of thickness or weight per m). This chapter does not cover : (a) (b) (c) (d) (e) (f) (g) Articles of Chapter 30; Stamping foils of heading 32.12; Perfumed papers or papers impregnated or coated with cosmetics (chapter 33); Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05); Sensitised paper or paperboard of headings 37.01 to 37.04; Paper impregnated with diagnostic or laboratory reagents (heading 38.22); Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39); Articles of heading 42.02 (for example, travel goods); Articles of Chapter 46 (manufactures of plaiting material); Paper yarn or textile articles of paper yarn (Section XI); Articles of Chapter 64 or Chapter 65; Abrasive paper or paperboard (heading 68.05) or paper - or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter); Metal foil backed with paper or paperboard (generally Section XIV or XV); Articles of heading 92.09; or Articles of chapter 95 (for example, toys, games, sports requisites) or chapter 96 (for example, buttons).
2.-
(h) (ij) (k) (l) (m) (n) (o) (p) 3.-
Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing , false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemimechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2.
4.-
313
Section X Chapter 48 Notes 5.For the purpose of heading 48.02, the expressions paper and paperboard, of a kind used for writing, printing or other graphic purposes and non perforated punch-cards and punch tape paper mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria : For paper or paperboard weighing not more than 150g/m2: (a) containing 10% or more of fibres obtained by a mechanical or chemi mechanical process and 1. 2. (b) weighing not more than 80g/m2, or coloured throughout the mass; or
containing more than 8% ash, and 1. weighing not more than 80g/m2,or 2. coloured throughout the mass; or containing more than 5% ash and having a brightness of 60% or more; or containing more than 5% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa.m2/g; or containing 5% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.
(c) (d) (e)
For paper or paperboard weighing more than 150g/m2: (a) (b) coloured throughout the mass; or having a brightness of 60% or more, and 1. 2. (c) a caliper of 225 micrometres (microns) or less, or a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 5%; or
having a brightness of less than 60%, a caliper of 254 micrometers (microns) or less and an ash content more than 8%. Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
6.7.-
In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature. Headings 48.01, and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: (a) (b) in strips or rolls of width exceeding 36cm; or in rectangular (including square) sheets with one side exceeding 36cm and the other side exceeding 15cm in the unfolded state.
8.-
314
9.-
For the purposes of heading 48.14, the expression "wallpaper and similar wall coverings" applies only to : (a) Paper in rolls, of a width of not less than 45cm and not more than 160cm, suitable for wall or ceiling decoration : (i) (ii) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics; With an uneven surface resulting from the incorporation of particles of wood, straw, etc,;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) (b) (c) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
Boarders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23
10.- Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 11Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12.- Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. Subheading Notes 1.For the purposes of subheadings 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight. Weight g/m2 115 125 200 300 400 Minimum Mullen bursting strength KPa 393 417 637 824 961
315
Section X Chapter 48 Notes 2.For the purposes of subheadings 4804.21 and 4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications : (a) (b) Having a Mullen burst index of not less than 3.7 kPa m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction. Having a minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight : Weight g/m2 Minimum tear MN Machine Machine direction direction plus cross direction 700 830 965 1,230 1,425 1,510 1,790 2,070 2,635 3,060 Minimum tensile KN/m Cross Machine direction direction plus cross direction 1.9 2.3 2.8 3.7 4.4 6 7.2 8.3 10.6 12.3
60 70 80 100 115
3.-
For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Concora Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons s/G/m at 50% relative humidity, at 23C. Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130g/m or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m at 50% relative humidity, at 23C. Subheading 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m/g. For the purposes of subheading 4805.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst inded of not less than 1.47 kPa m2/g. For the purposes of subheading 4810.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
4.
5.
6.-
7.-
4801 4802
Newsprint, in rolls or sheets Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punching cards and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of 4801 or 4803; hand-made paper and paperboard
316
Section X Chapter 48 Notes 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets Uncoated kraft paper and paperboard, in rolls or sheets, other than that of 4802 or 4803 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 2 to this Chapter Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in Heading 48.03 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surface-decorated or printed, in rolls or rectangular (including square) sheets or sheets, other than goods of the kind described in heading 48.03, 48.09 or 48.10 Filter blocks, slabs and plates, of paper pulp Cigarette paper, whether or not cut to size or in the form of booklets or tubes Wallpaper and similar wall coverings; window transparencies of paper Carbon paper, self-copy paper and other copying or transfer papers (other than those of 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
4804 4805 4806 4807 4808 4809 4810
4811
4812 4813 4814 4816 4817 4818
4819
317
Section X Chapter 48 48.01/48.02 4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paper-board Paper or paperboard labels of all kinds, whether or not printed Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
4821 4822 4823
Item No. (1) 4801.00.00
Description (2) 48.01 Newsprint, in rolls or sheets. 48.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.
Fiscal (3) 5%
Import Duty Excise VAT (4) Free (5) 15%
Statistical__ Code Unit_ ___ (7) 641.100 (8) kg
4802.10.00 4802.20.00
- Hand-made paper and paperboard - Paper and paperboard of a kind used as a base for photo-sensitive, heatsensitive or electrosensitive paper or paperboard - Wallpaper base - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres:
5% 5%
Free Free
15% 15%
Free Free
641.210 641.220
kg kg
4802.40.00
5%
Free
15%
Free
641.240
kg
318
Section X Chapter 48 48.03/48.04
Item No. (1)
Description (2)
Fiscal (3)
Import Duty Excise VAT (4) (5)
Export Duty (6)
Statistical__ Code Unit_ ___ (7) (8)
4802.54.00 4802.55.00
- - Weighing less than 40 g/m2 - - Weighing 40 g/m2 or more but not more than 150 g/m2 , in rolls - - Weighing 40 g/m or more but not more than 150 g/m2 in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state - - Other, weighing 40 g/m or more but not more than 150 g/m - - Weighing more than 150 g/m - Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process :
5% 5%
Free Free
15% 15%
Free Free
641.250 641.261
kg kg
4802.56.00
5%
Free
15%
Free
641.262
kg
4802.57.00 4802.58.00
5% 5%
Free Free
15% 15%
Free Free
641.269 641.270
kg kg
4802.61.00 4802.62.00
-- In rolls -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state -- Other 48.03 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surfacecoloured, surfacedecorated or printed, in rolls or sheets. 48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
5% 5%
Free Free
15% 15%
Free Free
641.291 641.292
kg kg
4802.69.00 4803.00.00
5% 5%
Free Free
15% 15%
Free Free
641.299 641.630
kg kg
319
Section X Chapter 48 48.05
Item No. (1)
Description (2) - Kraftliner :
Fiscal (3)
Export Duty (6)
4804.11.00 4804.19.00
- - Unbleached - - Other - Sack kraft paper :
5% 5%
Free Free
15% 15%
Free Free
641.411 641.419
kg kg
4804.21.00 4804.29.00
- - Unbleached - - Other - Other kraft paper and paperboard weighing 150 g/m2 or less :
5% 5%
Free Free
15% 15%
Free Free
641.421 641.429
kg kg
4804.31.00 4804.39.00
- - Unbleached - - Other - Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2 :
5% 5%
Free Free
15% 15%
Free Free
641.461 641.469
kg kg
4804.41.00 4804.42.00
- - Unbleached - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process - - Other - Other kraft paper and paperboard weighing 225 g/m2 or more :
5% 5%
Free Free
15% 15%
Free Free
641.471 641.472
kg kg
4804.49.00
5%
Free
15%
Free
641.479
kg
4804.51.00 4804.52.00
- - Unbleached - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood obtained by a chemical process - - Other 48.05 Other uncoated paper and paperboard, in rolls or sheets not further worked or processed than as specified in Note 3 to this Chapter.
5% 5%
Free Free
15% 15%
Free Free
641.481 641.482
kg kg
4804.59.00
5%
Free
15%
Free
641.489
kg
320
Item No. (1)
Description (2) - Fluting paper:
Fiscal (3)
Export Duty (6)
4805.11.00 4805.12.00 4805.19.00
- - Semi-chemical fluting paper - - Straw fluting paper -- Other - Testliner (recycled liner board) :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
641.511 641.512 641.519
kg kg kg
4805.24.00 4805.25.00 4805.30.00 4805.40.00 4805.50.00
- - Weighing 150 g/m or less - - Weighing more than 150 g/m - Sulphite wrapping paper - Filter paper and paperboard - Felt paper and paperboard - Other :
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
641.521 641.522 641.523 641.524 641.529
kg kg kg kg kg
4805.91.00 4805.92.00 4805.93.00
- - Weighing 150 g/m or less - - Weighing more than 150 g/m but less than 225 g/m - - Weighing 225 g/m or more 48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
641.591 641.592 641.599
kg kg kg
4806.10.00 4806.20.00 4806.30.00 4806.40.00
- Vegetable parchment - Greaseproof papers - Tracing papers - Glassine and other glazed transparent or translucent papers
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
641.531 641.532 641.533 641.534
kg kg kg kg
321
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
4807.00.00
48.07 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surfacecoated or impregnated, whether or not internally reinforced, in rolls or sheets. 48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03.
5%
Free
15%
Free
641.900
kg
4808.10.00
- Corrugated paper and paperboard, whether or not perforated - Sack kraft paper, creped or crinkled, whether or not embossed or perforated - Other kraft paper, creped or crinkled, whether or not embossed or perforated - Other 48.09 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
32%
Free
15%
Free
641.640
kg
4808.20.00
5%
Free
15%
Free
641.610
kg
4808.30.00
5%
Free
15%
Free
641.620
kg
4808.90.00
5%
Free
15%
Free
641.690
kg
4809.20.00 4809.90.00
- Self-copy paper - Other
5% 5%
Free Free
15% 15%
Free Free
641.312 641.319
kg kg
322
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
48.10 Paper and paperboard, coated on one or both side with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surfacecoloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemimechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres : 4810.13 4810.13.10 - - In rolls - - - Paper and paperboard ruled, lined or squared, but not otherwise printed, - - - Other - - In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state - - - Paper and paperboard ruled, lined or squared, but not otherwise printed, - - - Other - - Other 32% Free 15% Free 641.331 kg 32% Free 15% Free 641.321 kg
4810.13.90 4810.14
5%
Free
15%
Free
641.329
kg
4810.14.10
4810.14.90 4810.19.00
5% 5%
Free Free
15% 15%
Free Free
641.332 641.339
kg kg
323
Section X Chapter 48 Import Duty Excise VAT (4) (5) Export Duty (6) Statistical__ Code Unit_ ___ (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
- Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process : 4810.22 4810.22.10 - - Light-weight coated paper - - - Paper and paperboard ruled, lined or squared, but not otherwise printed, in rolls or sheets - - - Other - - Other - - - Paper and paperboard ruled, lined or squared, but not otherwise printed, in rolls or sheets - - - Other - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes : 4810.31 - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less - - - Paper and paperboard ruled, lined or squared, but not otherwise printed, in rolls or sheets - - - Other - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 32% Free 15% Free 641.741 kg 32% Free 15% Free 641.345 kg 32% Free 15% Free 641.341 kg
4810.22.90 4810.29 4810.29.10
5%
Free
15%
Free
641.344
kg
4810.29.90
5%
Free
15%
Free
641.349
kg
4810.31.10
4810.31.90 4810.32
5%
Free
15%
Free
641.749
kg
324
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
4810.32.10
- - - Paper and paperboard ruled, lined or squared, but not otherwise printed, in rolls or sheets - - - Other - - Other - - - Paper and paperboard ruled lined or squared, but not otherwise printed, in rolls or sheets - - - Other - Other paper and paperboard :
32%
Free
15%
Free
641.751
kg
4810.32.90 4810.39 4810.39.10
5%
Free
15%
Free
641.759
kg
32%
Free
15%
Free
641.761
kg
4810.39.90
5%
Free
15%
Free
641.769
kg
4810.92 4810.92.10
- - Multi-ply - - - Paper and paperboard ruled, lined or squared, but not otherwise printed, in rolls or sheets - - - Other - - Other - - - Paper and paperboard ruled, lined or squared, but not otherwise printed, in rolls or sheets - - - Other 48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. 32% Free 15% Free 641.778 kg 32% Free 15% Free 641.771 kg
4810.92.90 4810.99 4810.99.10
5%
Free
15%
Free
641.772
kg
4810.99.90
5%
Free
15%
Free
641.779
kg
4811.10 4811.10.10 4811.10.90
- Tarred, bituminous or asphalted paper and paperboard - - - Floor covering of paper or of paperboard - - - Other - Gummed or adhesive paper and paperboard : 15% 5% Free Free 15% 15% Free Free 641.730 641.731 kg kg
4811.41.00
- - Self-adhesive
5%
Free
15%
Free
641.781
kg
325
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
4811.49.00
- - Other - Paper and paperboard coated, impregnated or covered with plastic(excluding adhesive) :
5%
Free
15%
Free
641.789
kg
4811.51
- - Bleached, weighing more than 150 g/m2 - - - Floor covering of paper or of paperboard - - - Other - - Other - - - Floor covering of paper or of paperboard - - - Other - Paper and paperboard coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol - - - Floor covering of paper or of paperboard - - - Other - Other paper, paperboard, cellulose wadding and webs of cellulose fibres - - - Floor covering of paper or of paperboard - - - Other 48.12 Filter blocks, slabs and plates, of paper pulp. 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 15% 5% 5% Free Free Free 15% 15% 15% Free Free Free 641.716 641.717 641.930 kg kg kg 15% 5% Free Free 15% 15% Free Free 641.714 641.715 kg kg 15% 5% Free Free 15% 15% Free Free 641.712 641.713 kg kg 15% 5% Free Free 15% 15% Free Free 641.710 641.711 kg kg
4811.51.10 4811.51.90 4811.59 4811.59.10 4811.59.90 4811.60
4811.60.10 4811.60.90 4811.90
4811.90.10 4811.90.90 4812.00.00
4813.10.00 4813.20.00 4813.90.00
- In the form of booklets or tubes - In rolls of a width not exceeding 5 cm - Other
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
642.411 642.412 642.419
kg kg kg
326
Item No. (1)
Description (2) 48.14 Wallpaper and similar wallcovering; window transparencies of paper.
Fiscal (3)
Export Duty (6)
4814.10.00 4814.20.00
- "Ingrain" paper - Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained embossed, coloured, design-printed or otherwise decorated layer of plastics - Other 48.16 Carbon paper, selfcopy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
15% 15%
Free Free
15% 15%
Free Free
641.941 641.942
kg kg
4814.90.00
15%
Free
15%
Free
641.949
kg
4816.20.00 4816.90.00
- Self-copy paper - Other 48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
5% 5%
Free Free
15% 15%
Free Free
642.423 642.429
kg kg
4817.10.00 4817.20.00 4817.30.00
- Envelopes - Letter cards, plain postcards and correspondence cards - Boxes, pouches, wallets and writing compediums, of paper or paperboard, containing an assortment of paper stationery
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
642.210 642.220 642.230
kg kg kg
327
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. 4818.10.00 4818.20.00 - Toilet paper - Handkerchiefs, cleansing or facial tissues and towels - Tablecloths and serviettes - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles - Articles of apparel and clothing accessories - Other 32% 32% Free Free 15% 15% Free Free 642.430 642.941 kg kg
4818.30.00 4818.40.00
32% 32%
Free Free
15% 15%
Free Free
642.942 642.950
kg kg
4818.50.00 4818.90.00
32% 32%
Free Free
15% 15%
Free Free
642.943 642.949
kg kg
48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. 4819.10.00 - Cartons, boxes and cases, of corrugated paper or paperboard 32% Free 15% Free 642.110 kg
328
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
4819.20.00
- Folding cartons, boxes and cases, of non-corrugated paper or paperboard - Sacks and bags, having a base of a width of 40cm or more - Other sacks and bags, including cones - Other packing containers including record sleeves - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other ), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paper-board.
32%
Free
15%
Free
642.120
kg
4819.30.00
15%
Free
15%
Free
642.130
kg
4819.40.00 4819.50.00 4819.60.00
15% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
642.140 642.150 642.160
kg kg kg
4820.10.00
- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles - Exercise books - Binders, (other than book covers), folders and file covers - Manifold business forms and inter-leaved carbon sets
32%
Free
15%
Free
642.310
kg
4820.20.00 4820.30.00
15% 32%
Free Free
15% 15%
Free Free
642.320 642.330
kg kg
4820.40.00
32%
Free
15%
Free
642.340
kg
329
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
4820.50.00 4820.90.00
- Albums for samples or for collections - Other 48.21 Paper or paperboard labels of all kinds, whether or not printed.
32% 32%
Free Free
15% 15%
Free Free
642.350 642.390
kg kg
4821.10.00 4821.90.00
- Printed - Other 48.22 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).
32% 32%
Free Free
15% 15%
Free Free
892.811 892.819
kg kg
4822.10.00 4822.90.00
- Of a kind used for winding textile yarn - Other 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
5% 5%
Free Free
15% 15%
Free Free
642.911 642.919
kg kg
4823.20.00 4823.40.00
- Filter paper and paperboard - Rolls, sheets and dials, printed for self-recording apparatus - Trays, dishes, plates, cups and the like, of paper or paperboard :
32% 32%
Free Free
15% 15%
Free Free
642.450 642.991
kg kg
4823.61.00
- - Of bamboo
32%
Free
15%
Free
642.992
kg
330
Section X Chapter 48
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
4823.69 4823.69.10
- Other - - - Trays, dishes, plates and the like 32% or $1.15 per 100 pieces whichever is the greater 5% 32% Free 15% Free 642.931 u
4823.69.90 4823.70.00 4823.90 4823.90.10 4823.90.20
- - - Other - Moulded or pressed articles of paper pulp - Other - - - Dress patterns - - - Articles of a kind used in machines, appliances, instruments or apparatus of Chapters 84, 85 and 90 - - - Floor covering of paper or of paperboard - - - Other
Free Free
15% 15%
Free Free
642.939 642.992
kg kg
5% 5%
Free Free
15% 15%
Free Free
642.993 642.944
kg kg
4823.90.30
15%
Free
15%
Free
642.995
kg
4823.90.90
32%
Free
15%
Free
642.999
kg
331
Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Notes. 1.- This chapter does not cover : (a) (b) (c) (d) Photographic negatives or positives on transparent bases (Chapter 37); Maps, plans or globes, in relief, whether or not printed (heading 90.23); Playing cards or other goods of Chapter 95; or Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.
2.- For the purpose of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten. 3.- Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 49.01, whether or not containing advertising material. 4.- Heading 49.01 also covers: (a) (b) (c) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; A pictorial supplement accompanying, and subsidiary to, a bound volume; and Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 49.11. 5.- Subject to Note 3 to this chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by the trade associations, tourist propaganda). Such publications are to be classified in heading 49.11. 6.- For the purposes of heading 49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.
332
_________________________________________________________________________________________________________________________________
4901 4902 4903 4904 4905
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Children's picture, drawing or colouring books Music, printed or in manuscript, whether or not bound or illustrated Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title Transfers (decalcomanias) Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings Calendars of any kind, printed, including calendar blocks
4906
4907
4908 4909
4910
4911 Other printed matter, including printed pictures and photographs
_________________________________________________________________________________________________________________________________
333
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
49.01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. 4901.10.00 - In single sheets, whether or not folded - Other : 4901.91.00 - - Dictionaries and encyclopaedias, and serial instalments thereof - - Other 49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 4902.10.00 4902.90.00 4903.00.00 4904.00.00 - Appearing at least four times a week - Other 49.03 Children's picture, drawing or colouring books. 49.04 Music, printed or in manuscript, whether or not bound or illustrated. 49.05 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. 4905.10.00 - Globes - Other : 4905.91.00 4905.99.00 - - In book form - - Other Free Free Free Free 15% 15% Free Free 892.130 892.149 kg kg Free Free 15% Free 892.141 kg 5% 5% Free Free Free Free Free Free 15% 15% 15% 15% Free Free Free Free 892.210 892.290 892.120 892.850 kg kg kg kg Free Free 15% Free 892.160 kg Free Free 15% Free 892.150 kg
4901.99.00
Free
Free
15%
Free
892.190
kg
334
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
4906.00.00
49.06 Plans and drawings for architectural,engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. 49.07 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. - - - Bank and currency notes - - - Other 49.08 Transfers (decalcomanias).
Free
Free
15%
Free
892.820
kg
4907.00
4907.00.10 4907.00.90
5% 32%
Free Free
15% 15%
Free Free
892.831 892.839
kg kg
4908.10.00 4908.90.00 4909.00.00
- Transfers (decalcomanias), vitrifiable - Other 49.09 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 49.10 Calendars of any kind, printed, including calendar blocks. - - - Calendars including calendar blocks, printed on paper or paperboard
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
892.410 892.490 892.420
kg kg kg
4910.00
4910.00.10
32%
Free
15%
Free
892.841
kg
335
Item No. (1)
Description (2)
Fiscal (3)
Export Duty (6)
4910.00.90
- - - Calendars printed on any other materials; calendars, perpetual type 49.11 Other printed matter, including printed pictures and photographs.
5%
Free
15%
Free
892.849
kg
4911.10
- Trade advertising material, commercial catalogues and the like - - - Printed matter devoted primarily to advertising (including tourist propaganda) or describing commercial or industrial progress or activity related to places, enterprises or products of Fiji - - - Other - Other : 32% Free 15% Free 892.861 kg
4911.10.10
4911.10.90
5%
Free
15%
Free
892.869
kg
4911.91.00 4911.99 4911.99.10
- - Pictures, designs and photographs - - Other - - - Printed calendar backs with or without illustrations; cinema, theatre, concerts and other similar tickets - - - Other
32%
Free
15%
Free
892.870
kg
32%
Free
15%
Free
892.891
kg
4911.99.90
5%
Free
15%
Free
892.899
kg
336
Section XI Notes
Chapter 50 Section XI TEXTILES AND TEXTILE ARTICLES
Notes. 1.This Section does not cover : (a) (b) (c) (d) (e) (f) (g) Animal brush making bristles or hair (heading05.02); horsehair or horsehair waste (heading05.11); Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11); Cotton linters or other vegetable materials of Chapter 14; Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13; Articles of heading30.05 or 30.06, yarn used to clean between the teeth (dental floss), in individual retail Packages of heading 33.06; Sensitised textiles of headings 37.01 to 37.04; Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46); Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39; Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of chapter 40; Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04; Articles of textile materials of heading 42.01 or 42.02; Products or articles of Chapter 48 (for example, cellulose wadding); Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; Hair-nets or other headgear or parts thereof of Chapter 65; Goods of chapter 67; Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15; Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (chapter 70); Articles of chapter 94 (for example, furniture, bedding, lamps and lighting fittings); Articles of chapter 95 (for example, toys, games, sports requisites and nets); Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or Articles of Chapter 97.
(h) (ij) (k) (l) (m) (n) (o) (p) (q) (r) (s) (t) (u) (v)
337
Section XI Notes 2.- (A) Goods classifiable in chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (B) For the purposes of the above rule : (a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter; When both chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter; Where a chapter or a heading refers to goods of different textile materials, such materials as to be treated as a single textile material.
(b) (c) (d) (C) 3.- (A)
The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3,4,5 or 6 below. For the purposes of this Section, and subject to the exceptions in paragraph (B), below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables": (a) (b) (c) Of silk or waste silk, measuring more than 20,000 decitex; Of man-made fibres (including yarn of two or more monofilaments of chapter 54), measuring more than 10,000 decitex; Of true hemp or flax: (i) (ii) (d) (e) (f) Polished or glazed, measuring 1,429 decitex or more; or Not polished or glazed, measuring more than 20,000 decitex;
Of coir, consisting of three or more plies; Of other vegetable fibres, measuring more than 20,000 decitex; or Reinforced with metal thread.
(B)
Exceptions : (a) (b) (c) (d) (e) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; Man-made filament tow of chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per meter of chapter 54; Silk worm gut of heading 50.06, and monofilaments of chapter 54; Metallised yarn of heading56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
338
Section XI Notes
4.- (A)
For the purpose of chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up; (a) On cards, reels, tubes or similar supports of a weight (including support) not exceeding: (i) (ii) (b) 85g in the case of silk, waste silk or man-made filament yarn; or 125g in other cases;
In balls, hanks or skeins of a weight not exceeding : (i) (ii) (iii) 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste; 125g in the case of all other yarns of less than 2,000 decitex; or 500g in other cases;
(c)
In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding : (i) (ii) 85g in the case of silk, waste silk or man-made filament yarn; or 125g in the other cases.
(B)
Exceptions : (a) Single yarn of any textile material, except: (i) (ii) (b) Single yarn of wool or fine animal hair, unbleached; and Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
Multiple (folded) or cabled yarn, unbleached : (i) (ii) Of silk or waste silk, however put up; or Of other textile material except wool or fine animal hair, in hanks or skeins;
(C)
Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and Single, multiple (folded) or cabled yarn of any textile material : (i) (ii) In cross-reeled hanks or skeins; or Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
(D)
339
Section XI Notes
5.- For the purposes of headings 52.04, 54.01 and 55.08 the expression "sewing thread" means multiple (folded) or cabled yarn: (a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000g; (b) (c) Dressed for use as sewing thread; and
With a final "Z" twist.
6.- For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following: Single yarn of nylon or other polyamides, or of polyesters............................................................60cN/tex Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters.......................................53cN/tex Single, multiple (folded) or cabled yarn of viscose rayon...................................................27cN/tex 7.- For the purpose of this section, the expression "made up" means : (a) (b) (c) (d) (e) Cut otherwise than into squares or rectangles; Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets); Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means; Cut to size and having undergone a process of drawn thread work; Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
(f)
8.- For the purpose of Chapters 50 to 60 : (a) (b) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59, do not apply to goods made up within the meaning of Note 7 above; and Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9.- The woven fabrics of chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. 10.- Elastic products consisting of textile materials combined with rubber threads are classified in this section.
340
Section XI Notes
11.-
For the purposes on this Section, the expression "impregnated" includes "dipped".
12.- For the purposes of this Section, the expression "polyamides" includes "aramids". 13.For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression elastomeric yarn means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
14.- Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11. Additional Note.. 15.Import duties of 15% "Fiscal", Free Import Excise and 15% "VAT" shall apply to textile fabrics, classified in any headings of chapters 50, 51, 52, 54, 55 and headings 53.09, 58.01, 58.02, 58.03,58.04, 58.09, 58.10, 58.11, 60.01 and 60.02 felt fabrics falling in heading 56.02 and bonded fibre fabrics and similar bonded yarn fabrics falling in heading 56.03, which in the opinion of the Comptroller are so processed (e.g., printed, embroidered, etc.) that they are clearly suitable for conversion by a minor operation (e.g. cutting, hemming, etc.) into finished articles falling in the items of chapters 61, 62 and 63 and carrying duty rates of more than 15% "Fiscal", Free Import Excise and 15% "VAT". Subheading Notes. 1.In this section and, where applicable, throughout this Schedule, the following expressions have the meanings hereby assigned to them: (a) Unbleached yarn Yarn which : (i) (ii) has the natural colour of its constituents fibres and has not been bleached, dyed (whether or not in the mass) or printed; or is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (b) Bleached yarn Yarn which : (i) (ii) (iii) (c) has undergone a bleaching process is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; consists of a mixture of unbleached and bleached fibres; or is multiple (folded) or cabled and consists of unbleached and bleached yarns.
Coloured (dyed or printed) yarn
341
Section XI Notes
Yarn which : (i) (ii) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres; consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; is obtained from slivers and rovings which have been printed; or is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
(iii) (iv)
The above definitions also apply, mutatis, mutandis, to monofilament and to strip or the like of Chapter 54. (d) Unbleached woven fabric Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye. (e) Bleached woven fabric Woven fabric which : (i) (ii) (iii) (f) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; consists of bleached yarn; or consists of unbleached and bleached yarn
Dyed woven fabric Woven fabric which : (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or consists of coloured yarn of a single uniform colour.
(ii) (g)
Woven fabric of yarns of different colours Woven fabric (other than printed woven fabric) which : (i) (ii) (iii) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); consists of unbleached or bleached yarn and coloured yarn; or consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration)
Section XI Notes
342
(h)
Printed woven fabric Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process). The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. The definitions at (d) to (f) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(ij)
Plain weave A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.
2.-
(A)
Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials. For the application of this rule : (a) (b) (c) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account; in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
(B)
_________________________________________________________________________________________________________________________________ 5001 5002 5003 5004 5005 5006 5007 Silk-worm cocoons suitable for reeling Raw silk (not thrown) Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) Silk yarn (other than yarn spun from silk waste) not put up for retail sale Yarn spun from silk waste, not put up for retail sale Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut Woven fabrics of silk or of silk waste
_________________________________________________________________________________________________________________________________
343
Section XI Chapter 50 50.01/50.07
Chapter 50 Silk
Item No. (1) 5001.00.00
Description (2) 50.01 silk-worm cocoons suitable for reeling.
VAT (5) 15%
5002.00.00
50.02 Raw silk (not thrown).
5%
Free
15%
Free
261.300
kg
5003.00.00
50.03 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock).
5%
Free
15%
Free
261.420
kg
5004.00.00
50.04 Silk yarn (other than yarn spun from silk waste) not put up for retail sale.
5%
Free
15%
Free
651.920
kg
5005.00.00
50.05 Yarn spun from silk waste, not put for retail sale.
5%
Free
15%
Free
651.930
kg
5006.00.00
50.06 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. 50.07 Woven fabrics of silk or of silk waste.
5%
Free
15%
Free
651.940
kg
5007.10.00 5007.20.00
- Fabrics of noil silk - Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk
5% 5%
Free Free
15% 15%
Free Free
654.110 654.130
kg kg
5007.90.00
- Other fabrics
5%
Free
15%
Free
654.190
kg
344
Section XI Chapter 51 Notes Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Note. 1.Throughout this Schedule : (a) (b) "Wool" means the natural fibre grown by sheep or lambs; "Fine animal hair" means the hair of alpaca, llama, vicuna, camel(including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
"Coarse animal hair " means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and horsehair (heading 05.11). _________________________________________________________________________________________________________________________________ 5101 5102 5103 5104 5105 5106 5107 5108 5109 5110 Wool, not carded or combed Fine or coarse animal hair, not carded or combed Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock Garnetted stock of wool or of fine or coarse animal hair Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments) Yarn of carded wool, not put up for retail sale Yarn of combed wool, not put up for retail sale Yarn of fine animal hair (carded or combed), not put up for retail sale Yarn of wool or of fine animal hair, put up for retail sale Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale Woven fabrics of carded wool or of carded fine animal hair Woven fabrics of combed wool or of combed fine animal hair Woven fabrics of coarse animal hair or of horsehair
(c)
5111 5112 5113
___________________________________________________________________________________________________
345
Section XI Chapter 51 51.01/51.05 Item No. (1) Description (2) 51.01 Wool, not carded or combed. - Greasy, including fleece-washed wool : 5101.11.00 5101.19.00 - - Shorn wool - - Other - Degreased, not carbonised : 5101.21.00 5101.29.00 5101.30.00 - - Shorn wool - - Other - Carbonised 51.02 Fine or coarse animal hair, not carded or combed. - Fine animal hair : 5102.11.00 5102.19.00 5102.20.00 - - Of Kashmir (cashmere) goats - - Other - Coarse animal hair 51.03 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock. 5103.10.00 - Noils of wool or of fine animal hair 5103.20.00 - Other waste of wool or of fine animal hair 5103.30.00 5104.00.00 - Waste of coarse animal hair 51.04 Garnetted stock of wool or of fine or coarse animal hair. 51.05 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). 5105.10.00 - Carded wool - Wool tops and other combed wool : 5105.21.00 - - Combed wool in fragments 5% Free 15% Free 268.712 kg 5% Free 15% Free 268.711 kg 5% 5% Free Free 15% 15% Free Free 268.699 268.620 kg kg 5% Free 15% Free 268.691 kg 5% Free 15% Free 268.630 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 268.300 268.400 268.590 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 268.211 268.219 268.290 kg kg kg 5% 5% Free Free 15% 15% Free Free 268.110 268.190 kg kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
346
Section XI Chapter 51 51.06/51.10 Item No. (1) 5105.29.00 Description (2) - - Other - Fine animal hair, carded or combed : 5105.31.00 5105.39.00 5105.40.00 - - Of Kashmir (cashmere) goats - - Other - Coarse animal hair, carded or combed 51.06 Yarn of carded wool, not put up for retail sale. 5106.10.00 - Containing 85% or more by weight of wool 5106.20.00 - Containing less than 85% by weight of wool 51.07 Yarn of combed wool, not put up for retail sale. 5107.10.00 - Containing 85% or more by weight of wool 5107.20.00 - Containing less than 85% by weight of wool 51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale. 5108.10.00 5108.20.00 - Carded - Combed 51.09 Yarn of wool or of fine animal hair, put up for retail sale. 5109.10.00 - Containing 85% or more by weight of wool or of fine animal hair 5109.90.00 5110.00.00 - Other 51.10 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. 5% 5% Free Free 15% 15% Free Free 651.190 651.150 kg kg 5% Free 15% Free 651.160 kg 5% 5% Free Free 15% 15% Free Free 651.141 651.142 kg kg 5% Free 15% Free 651.180 kg 5% Free 15% Free 651.130 kg 5% Free 15% Free 651.170 kg 5% Free 15% Free 651.120 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 268.771 268.772 268.779 kg kg kg Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical___ Code Unit (7) 268.730 (8) kg
347
Section XI Chapter 51 51.11/51.13 Item No. (1) Description (2) 51.11 Woven fabrics of carded wool or of carded fine animal hair. - Containing 85% or more by weight of wool or of fine animal hair : 5111.11.00 - - Of a weight not exceeding 300 g/m2 5111.19.00 5111.20.00 - - Other - Other, mixed mainly or solely with man-made filaments 5111.30.00 - Other, mixed mainly or solely with man-made staple fibres 5111.90.00 - Other 51.12 Woven fabrics of combed wool or of combed fine animal hair. - Containing 85% or more by weight of wool or of wool or of fine animal hair : 5112.11.00 - - Of a weight not exceeding 200 g/m 5112.19.00 5112.20.00 - - Other - Other, mixed mainly or solely with man-made filaments 5112.30.00 - Other, mixed mainly or solely with man-made staple fibres 5112.90.00 - Other 5% Free 15% Free 654.340 kg 5% Free 15% Free 654.322 kg
2
VAT (5)
Export Duty (6)
Statistical___ Code Unit (7) (8)
5%
Free
15%
Free
654.211
kg
5% 5%
Free Free
15% 15%
Free Free
654.219 654.311
kg kg
5%
Free
15%
Free
654.312
kg
5%
Free
15%
Free
654.330
kg
5%
Free
15%
Free
654.221
kg
5% 5%
Free Free
15% 15%
Free Free
654.229 654.321
kg kg
5113.00.00
51.13 Woven fabrics of coarse animal hair or of horsehair.
5%
Free
15%
Free
654.920
kg
348
Section XI Chapter 52 Notes Chapter 52 Cotton
Subheading Note. 1.For the purposes of subheadings 5209.42 and 5211.42, the expression "denim" means fabric of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.
_________________________________________________________________________________________________________________________________ 5201 5202 5203 5204 5205 5206 5207 5208 5209 5210 5211 5212 Cotton, not carded or combed Cotton waste (including yarn waste and garnetted stock) Cotton, carded or combed Cotton sewing thread, whether or not put up for retail sale Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale Cotton yarn (other than sewing thread) put up for retail sale Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 Other woven fabrics of cotton
_________________________________________________________________________________________________________________________________
349
Section XI Chapter 52 52.01/52.05 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical___ Code Unit (7) 263.100 (8) kg
Item No. (1) 5201.00.00
Description (2) 52.01 Cotton, not carded or combed. 52.02 Cotton waste (including yarn waste and garnetted stock).
VAT (5) 15%
5202.10.00
- Yarn waste (including thread waste) - Other :
5%
Free
15%
Free
263.310
kg
5202.91.00 5202.99.00 5203.00.00
- - Garnetted stock - - Other 52.03 Cotton, carded or combed. 52.04 Cotton sewing thread, whether or not put up for retail sale. - Not put up for retail sale :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
263.320 263.390 263.400
kg kg kg
5204.11.00
- - Containing 85% or more by weight of cotton
5%
Free
15%
Free
651.211
kg
5204.19.00 5204.20.00
- - Other - Put up for retail sale 52.05 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale. - Single yarn, of uncombed fibres :
5% 5%
Free Free
15% 15%
Free Free
651.219 651.220
kg kg
5205.11.00
- - Measuring 714.29 decitex or more (not exceeding 14 metric number)
5%
Free
15%
Free
651.331
kg
5205.12.00
- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
5%
Free
15%
Free
651.332
kg
5205.13.00
5%
Free
15%
Free
651.333
kg
350
Section XI Chapter 52
Item No. (1) 5205.14.00
Description (2) - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
VAT (5) 15%
5205.15.00
- - Measuring less than 125 decitex (exceeding 80 metric number) - Single yarn, of combed fibres :
5%
Free
15%
Free
651.335
kg
5205.21.00
- - Measuring 714.29 decitex or more (not exceeding 14 metric number)
5%
Free
15%
Free
651.351
kg
5205.22.00
5%
Free
15%
Free
651.352
kg
5205.23.00
5%
Free
15%
Free
651.353
kg
5205.24.00
- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
5%
Free
15%
Free
651.354
kg
5205.26.00
- - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)
5%
Free
15%
Free
651.356
kg
351
Item No. (1) 5205.27.00
Description (2) - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)
VAT (5) 15%
5205.28.00
- - Measuring less than 83.33 decitex (exceeding 120 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres :
5%
Free
15%
Free
651.358
kg
5205.31.00
- - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)
5%
Free
15%
Free
651.361
kg
5205.32.00
- - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
5%
Free
15%
Free
651.362
kg
5205.33.00
5%
Free
15%
Free
651.363
kg
5205.34.00
- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
5%
Free
15%
Free
651.364
kg
5205.35.00
- - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
5%
Free
15%
Free
651.365
kg
352
Item No. (1)
Description (2) - Multiple (folded) or cabled yarn, of combed fibres :
VAT (5)
Export Duty (6)
5205.41.00
5%
Free
15%
Free
651.371
kg
5205.42.00
5%
Free
15%
Free
651.372
kg
5205.43.00
5%
Free
15%
Free
651.373
kg
5205.44.00
- - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
5%
Free
15%
Free
651.374
kg
5205.46.00
- - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)
5%
Free
15%
Free
651.376
kg
5205.47.00
5%
Free
15%
Free
651.377
kg
353
Section XI Chapter 52 52.06 Item No. (1) 5205.48.00 Description (2) - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) 52.06 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale. - Single yarn, of uncombed fibres : 5206.11.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 5206.12.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5206.13.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5206.14.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5206.15.00 - - Measuring less than 125 decitex (exceeding 80 metric number) - Single yarn, of combed fibres : 5206.21.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) 5% Free 15% Free 651.381 kg 5% Free 15% Free 651.345 kg 5% Free 15% Free 651.344 kg 5% Free 15% Free 651.343 kg 5% Free 15% Free 651.342 kg 5% Free 15% Free 651.341 kg Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical___ Code Unit (7) 651.378 (8) kg
354
Section XI Chapter 52 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical___ Code Unit (7) 651.382 (8) kg
Item No. (1) 5206.22.00
Description (2) - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
VAT (5) 15%
5206.23.00
5%
Free
15%
Free
651.383
kg
5206.24.00
- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
5%
Free
15%
Free
651.384
kg
5206.25.00
- - Measuring less than 125 decitex (exceeding 80 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres :
5%
Free
15%
Free
651.385
kg
5206.31.00
5%
Free
15%
Free
651.391
kg
5206.32.00
5%
Free
15%
Free
651.392
kg
5206.33.00
5%
Free
15%
Free
651.393
kg
355
Section XI Chapter 52 Item No. (1) 5206.34.00 Description (2) - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5206.35.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yarn, of combed fibres : 5206.41.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) 5206.42.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5206.43.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5206.44.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5206.45.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) 5% Free 15% Free 651.305 kg 5% Free 15% Free 651.304 kg 5% Free 15% Free 651.303 kg 5% Free 15% Free 651.302 kg 5% Free 15% Free 651.301 kg 5% Free 15% Free 651.395 kg Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical___ Code Unit (7) 651.394 (8) kg
356
Section XI Chapter 52 52.07/52.08 Item No. (1) Description (2) 52.07 Cotton yarn (other than sewing thread) put up for retail sale. 5207.10.00 - Containing 85% or more by weight of cotton 5207.90.00 - Other 52.08 Woven fabrics of cotton, ontaining 85% or more by weight of cotton, weighing not more than 200 g/m. - Unbleached : 5208.11.00 - Plain weave, weighing not more than 100 g/m2 5208.12.00 - - Plain weave, weighing more than 100 g/m 5208.13.00
2
VAT (5)
Export Duty (6)
5%
Free
15%
Free
651.310
kg
5%
Free
15%
Free
651.320
kg
5%
Free
15%
Free
652.211
kg
5%
Free
15%
Free
652.212
kg
- - 3-thread or 4-thread twill, including cross twill
5%
Free
15%
Free
652.213
kg
5208.19.00
- - Other fabrics - Bleached :
5%
Free
15%
Free
652.219
kg
5208.21.00
- - Plain weave, weighing not more than 100 g/m

2
5%
Free
15%
Free
652.311
kg
5208.22.00
- - Plain weave, weighing more than 100 g/m2
5%
Free
15%
Free
652.312
kg
5208.23.00
5%
Free
15%
Free
652.313
kg
5208.29.00
- - Other fabrics - Dyed :
5%
Free
15%
Free
652.319
kg
5208.31.00
- - Plain weave, weighing not more than 100 g/m2
5%
Free
15%
Free
652.321
kg
5208.32.00
- - Plain weave, weighing more than 100 g/m2
5%
Free
15%
Free
652.322
kg
5208.33.00
5%
Free
15%
Free
652.323
kg
5208.39.00
- - Other fabrics
5%
Free
15%
Free
652.329
kg
357
Section XI Chapter 52 52.09 Item No. (1) Description (2) - Of yarns of different colours : 5208.41.00 - - Plain weave, weighing not more than 100 g/m2 5208.42.00 - - Plain weave, weighing more than 100 g/m2 5208.43.00 - - 3-thread or 4-thread twill, including cross twill 5208.49.00 - - Other fabrics - Printed : 5208.51.00 - - Plain weave, weighing not more than 100 g/m2 5208.52.00 - - Plain weave, weighing more than 100 g/m 5208.59.00 - - Other fabrics 52.09 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m. - Unbleached : 5209.11.00 5209.12.00 - - Plain weave - - 3-thread or 4-thread twill, including cross twill 5209.19.00 - - Other fabrics - Bleached : 5209.21.00 5209.22.00 - - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics 5% 5% Free Free 15% 15% Free Free 652.411 652.412 kg kg 5% Free 15% Free 652.229 kg 5% 5% Free Free 15% 15% Free Free 652.221 652.222 kg kg
2
VAT (5)
Export Duty (6)
5%
Free
15%
Free
652.331
kg
5%
Free
15%
Free
652.332
kg
5%
Free
15%
Free
652.333
kg
5%
Free
15%
Free
652.339
kg
5%
Free
15%
Free
652.341
kg
5%
Free
15%
Free
652.342
kg
5%
Free
15%
Free
652.349
kg
5209.29.00
5%
Free
15%
Free
652.419
kg
358
Section XI Chapter 52 52.10 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) - Dyed :
VAT (5)
5209.31.00 5209.32.00
- - Plain weave - - 3-thread or 4-thread twill, including cross twill
5% 5%
Free Free
15% 15%
Free Free
652.421 652.422
kg kg
5209.39.00
- - Other fabrics - Of yarns of different colours :
5%
Free
15%
Free
652.429
kg
5209.41.00 5209.42.00 5209.43.00
- - Plain weave - - Denim - - 3-thread or 4-thread twill, including cross twill
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
652.441 652.442 652.443
kg kg kg
5209.49.00
- - Other fabrics - Printed :
5%
Free
15%
Free
652.449
kg
5209.51.00 5209.52.00
- - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics 52.10 Woven fabrics of cotton, ontaining less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m. - Unbleached :
5% 5%
Free Free
15% 15%
Free Free
652.451 652.452
kg kg
5209.59.00
5%
Free
15%
Free
652.459
kg
5210.11.00 5210.19.00
- - Plain weave - - Other fabrics
5% 5%
Free Free
15% 15%
Free Free
652.231 652.239
kg kg
359
Item No. (1)
Description (2) - Bleached :
VAT (5)
Export Duty (6)
5210.21.00 5210.29.00
- - Plain weave - - Other fabrics - Dyed :
5% 5%
Free Free
15% 15%
Free Free
652.511 652.519
kg kg
5210.31.00 5210.32.00
- - Plain weave - - 3-thread or 4-thread twill, including cross twill
5% 5%
Free Free
15% 15%
Free Free
652.521 652.522
kg kg
5210.39.00
- - Other fabrics - Of yarns of different colours :
5%
Free
15%
Free
652.529
kg
5210.41.00 5210.49.00
- - Plain weave - - Other fabrics - Printed :
5% 5%
Free Free
15% 15%
Free Free
652.531 652.539
kg kg
5210.51.00 5210.59.00
- - Plain weave - - Other fabrics
5% 5%
Free Free
15% 15%
Free Free
652.541 652.549
kg kg
360
Section XI Chapter 52 52.11 Item No. (1) Description (2) 52.11 Woven fabric of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m. - Unbleached : 5211.11.00 5211.12.00 - - Plain weave - - 3-thread or 4-thread twill, including cross twill 5211.19.00 5211.20.00 - - Other fabrics - Bleached - Dyed : 5211.31.00 5211.32.00 - - Plain weave - - 3-thread or 4-thread twill, including cross twill 5211.39.00 - - Other fabrics - Of yarns of different colours : 5211.41.00 5211.42.00 5211.43.00 - - Plain weave - - Denim - - Other fabrics of 3-thread or 4-thread twill, including cross twill 5211.49.00 - - Other fabrics 5% Free 15% Free 652.649 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 652.641 652.630 652.643 kg kg kg 5% Free 15% Free 652.629 kg 5% 5% Free Free 15% 15% Free Free 652.621 652.621 kg kg 5% 5% Free Free 15% 15% Free Free 652.249 652.611 kg kg 5% 5% Free Free 15% 15% Free Free 652.241 652.242 kg kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
361
Item No. (1)
Description (2) - Printed :
VAT (5)
5211.51.00 5211.52.00
- - Plain weave - - 3-thread or 4-thread twill, including cross twill - - Other fabrics 52.12 Other woven fabrics of cotton. - Weighing not more than 200g/m2 :
5% 5%
Free Free
15% 15%
Free Free
652.651 652.652
kg kg
5211.59.00
5%
Free
15%
Free
652.659
kg
5212.11.00 5212.12.00 5212.13.00 5212.14.00
- - Unbleached - - Bleached - - Dyed - - Of yarns of different colours
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
652.250 652.910 652.920 652.930
kg kg kg kg
5212.15.00
- - Printed - Weighing more than 200g/m2 :
5%
Free
15%
Free
652.940
kg
5212.21.00 5212.22.00 5212.23.00 5212.24.00
- - Unbleached - - Bleached - - Dyed - - Of yarns of different colours
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
652.260 652.950 652.960 652.970
kg kg kg kg
5212.25.00
- - Printed
5%
Free
15%
Free
652.980
kg
362
Section XI Chapter 53 Notes
Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
_________________________________________________________________________________________________________________________________
5301 5302
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock) Coconut, abaca (manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock) Flax yarn Yarn of jute or of other textile bast fibres of Heading 53.03 Yarn of other vegetable textile fibres; paper yarn Woven fabrics of flax Woven fabrics of jute or of other textile bast fibres of Heading53.03 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
5303
5305
5306 5307 5308 5309 5310 5311
_________________________________________________________________________________________________________________________________
363
Import Duty Fiscal Excise (3) (4) Export Duty (6)
Item No. (1)
Description (2) 53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).
VAT (5)
Section XI Chapter 53 53.01/53.03 Statistical___ Code Unit (7) (8)
5301.10.00
- Flax, raw or retted - Flax, broken, scutched, hackled or otherwise processed, but not spun :
5%
Free
15%
Free
265.110
kg
5301.21.00 5301.29.00 5301.30.00
- - Broken or scutched - - Other - Flax tow and waste 53.02 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
265.121 265.129 265.130
kg kg kg
5302.10.00 5302.90.00
- True hemp, raw or retted - Other 53.03 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).
5% 5%
Free Free
15% 15%
Free Free
265.210 265.290
kg kg
5303.10.00
- Jute and other textile bast fibres, raw or retted
5%
Free
15%
Free
264.100
kg
5303.90.00 5305.00.00
- Other 53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).
5% 5%
Free Free
15% 15%
Free Free
264.900 265.710
kg kg
Section XI Chapter 53 53.07/53.11 Item No. (1) Description (2) 53.06 Flax yarn. 5306.10.00 5306.20.00 - Single - Multiple (folded) or cabled 53.07 Yarn of jute or of other textile bast fibres of heading 53.03. 5307.10.00 - Single
364
VAT (5)
Export Duty (6)
5% 5%
Free Free
15% 15%
Free Free
651.961 651.962
kg kg
5%
Free
15%
Free
651.971
kg
5307.20.00
- Multiple (folded) or cabled 53.08 Yarn of other vegetable textile fibres; paper yarn.
5%
Free
15%
Free
651.972
kg
5308.10.00 5308.20.00 5308.90.00
- Coir yarn - True hemp yarn - Other 53.09 Woven fabrics of flax. - Containing 85% or more by weight of flax :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
651.991 651.992 651.999
kg kg kg
5309.11.00 5309.19.00
- - Unbleached or bleached - - Other - Containing less than 85% by weight of flax :
5% 5%
Free Free
15% 15%
Free Free
654.411 654.419
kg kg
5309.21.00 5309.29.00
- - Unbleached or bleached - - Other 53.10 Woven fabrics of jute or of other textile bast fibres of heading 53.03.
5% 5%
Free Free
15% 15%
Free Free
654.421 654.429
kg kg
5310.10.00 5310.90.00 5311.00.00
- Unbleached - Other 53.11 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
654.510 654.590 654.930
kg kg kg
365
Chapter 54 Man-made filaments; strip and the like of man-made textile materials
Notes. 1.(a) Throughout this Schedule the term "man-made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes, either : By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
(b)
The terms "synthetic" and "artificial", used in relation to fibres, mean : synthetic : fibres as defined at (a); artifical : fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres. The terms man-made, synthetic and artificial shall have the same meanings when used in relation to textile materials. 2.Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.
_________________________________________________________________________________________________________________________________ 5401 5402 Sewing thread of man-made filaments, whether or not put up for retail sale Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm Man-made filament yarn (other than sewing thread), put up for retail sale Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of Heading 54.04 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of Heading 54.05
5403
5404
5405
5406 5407
5408
_________________________________________________________________________________________________________________________________
366
Section XI Chapter 54 54.01/54.02 Item No. (1) Description (2) 54.01 Sewing thread of man-made filaments, for retail sale whether or not put up. 5401.10.00 5401.20.00 - Of synthetic filaments - Of artificial filament 54.02 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. - High tenacity yarn of nylon or other polyamides : 5402.11.00 5402.19.00 5402.20.00 - - Of aramids - - Other - High tenacity yarn of polyesters - Textured yarn : 5402.31.00 - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex - - Of nylon or other polyamides, measuring per single yarn more than 50 tex - - Of polyesters - - Of polypropylene - - Other - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre : 5402.44.00 5402.45.00 5402.46.00 5402.47.00 5402.48.00 5402.49.00 - - Elastomeric - - Other, of nylon or other polyamides 5% 5% Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free 651.631 651.632 651.633 651.634 651.635 651.636 kg kg kg kg kg kg 5% Free 15% Free 651.511 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 651.621 651.623 651.622 kg kg kg 5% 5% Free Free 15% 15% Free Free 651.410 651.420 kg kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
5402.32.00
5%
Free
15%
Free
651.512
kg
5402.33.00 5402.34.00 5402.39.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
651.520 651.521 651.590
kg kg kg
- - Other, of polyesters, partially oriented 5% - - Other, of polyesters - - Other, of polypropylene - - Other 5% 5% 5%
367
Section XI Chapter 54 54.03 Item No. (1) Description (2) - Other yarn, single, with a twist exceeding 50 turns per metre : 5402.51.00 5402.52.00 5402.59.00 - - Of nylon or other polyamides - - Of polyesters - - Other - Other yarn, multiple (folded or cabled) : 5402.61.00 5402.62.00 5402.69.00 - - Of nylon or other polyamides - - Of polyesters - - Other 54.03 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 5403.10.00 - High tenacity yarn of viscose rayon - Other yarn, single : 5403.31.00 - - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre - - Of viscose rayon, with a twist exceeding 120 turns per metre - - Of cellulose acetate - - Other - Other yarn, multiple (folded) or cabled : 5403.41.00 5403.42.00 5403.49.00 - - Of viscose rayon - - Of cellulose acetate - - Other 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 651.761 651.762 651.769 kg kg kg 5% Free 15% Free 651.740 kg 5% Free 15% Free 651.730 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 651.691 651.692 651.699 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 651.641 651.642 651.649 kg kg kg Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
5403.32.00
5%
Free
15%
Free
651.752
kg
5403.33.00 5403.39.00
5% 5%
Free Free
15% 15%
Free Free
651.753 651.759
kg kg
368
Section XI Chapter 54 54.04/54.07 Item No. (1) Description (2) 54.04 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm. - Monofilament : 5404.11.00 5404.12.00 5404.19.00 5404.90.00 5405.00.00 - - Elastomeric - - Other, of polypropylene - - Other - Other 54.05 Artificial monofilament of 67 decitex or more and of which no across-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5mm. 54.06 Man-made filament yarn (other than sewing thread), put up for retail sale. 54.07 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. 5407.10.00 - Woven fabric obtained from high tenacity yarn of nylon or other polaymides or of polyesters 5% Free 15% Free 653.110 kg 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 651.881 651.882 651.883 651.889 651.770 kg kg kg kg kg Fiscal (3) Import Duty ___ Excise VAT (4) (5) Export Duty (6) Statistical___ Code Unit (7) (8)
5406.00.00
5%
Free
15%
Free
651.610
kg
369
Section XI Chapter 54 Item No. (1) Description (2) Fiscal (3) Import Duty _____ Excise VAT (4) (5) Export Duty (6) Statistical___ Code Unit (7) (8)
5407.20 5407.20.10 5407.20.90 5407.30 5407.30.10
- Woven fabrics obtained from strips or the like - - - Woven fabrics, whether or not in tubular form - - - Other - Fabrics specified in Note 9 to Section XI - - - Woven fabrics, whether or not in tubular form obtained from strips or the like - - - Other - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides : 5% Free 15% Free 653.131 kg 5% 5% Free Free 15% 15% Free Free 653.121 653.129 kg kg
5407.30.90
5%
Free
15%
Free
653.139
kg
5407.41.00 5407.42.00 5407.43.00 5407.44.00
- - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing 85% or more by weight of textured polyester filaments :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
653.141 653.142 653.143 653.144
kg kg kg kg
5407.51.00 5407.52.00 5407.53.00 5407.54.00
- - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing 85% or more by weight of polyester filaments :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
653.151 653.152 653.153 653.154
kg kg kg kg
5407.61.00
- - Containing 85% or more by weight of non-textured polyester filaments - - Other
5%
Free
15%
Free
653.161
kg
5407.69.00
5%
Free
15%
Free
653.169
kg
370
Section XI Chapter 54 Item No. (1) Description (2) - Other woven fabrics, containing 85% or more by weight of synthetic filaments : 5407.71.00 5407.72.00 5407.73.00 5407.74.00 - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton : 5407.81.00 5407.82.00 5407.83.00 5407.84.00 - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other woven fabrics : 5407.91 5407.91.10 5407.91.90 5407.92 5407.92.10 5407.92.90 5407.93 5407.93.10 5407.93.90 5407.94 5407.94.10 5407.94.90 - - Unbleached or bleached - - - Whether or not in tubular form - - - Other - - Dyed - - - Whether or not in tubular form - - - Other - - Of yarn of different colours - - - Whether or not in tubular form - - - Other - - Printed - - - Whether or not in tubular form - - - Other 5% 5% Free Free 15% 15% Free Free 653.197 653.198 kg kg 5% 5% Free Free 15% 15% Free Free 653.195 653.196 kg kg 5% 5% Free Free 15% 15% Free Free 653.193 653.194 kg kg 5% 5% Free Free 15% 15% Free Free 653.191 653.192 kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 653.181 653.182 653.183 653.184 kg kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 653.171 653.172 653.173 653.174 kg kg kg kg Fiscal (3) Import Duty _____ Excise VAT (4) (5) Export Duty (6) Statistical___ Code Unit (7) (8)
371
Section XI Chapter 54 54.08 Item No. (1) Description (2) Fiscal (3) Import Duty _____ Excise VAT (4) (5) Export Duty (6) Statistical___ Code Unit (7) (8)
54.08 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405. 5408.10.00 - Woven fabrics obtained from high tenacity yarn of viscose rayon - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like : 5408.21 5408.21.10 - - Unbleached or bleached - - - Woven fabrics, whether or not in tubular form, obtained from strips or the like - - - Other - - Dyed - - - Woven fabrics, whether or not in tubular form, obtained from strips or the like - - - Other - - Of yarns of different colours - - - Woven fabrics, whether or not in tubular form, obtained from strips or the like - - - Other - - Printed - - - Woven fabrics, whether or not in tubular form, obtained from strips or the like - - - Other 5% Free 15% Free 653.527 kg 5% Free 15% Free 653.525 kg 5% Free 15% Free 653.523 kg 5% Free 15% Free 653.521 kg 5% Free 15% Free 653.510 kg
5408.21.90 5408.22 5408.22.10
5%
Free
15%
Free
653.522
kg
5408.22.90 5408.23 5408.23.10
5%
Free
15%
Free
653.524
kg
5408.23.90 5408.24 5408.24.10
5%
Free
15%
Free
653.526
kg
5408.24.90
5%
Free
15%
Free
653.528
kg
372
Item No. (1)
Description (2)
Fiscal (3)
Import Duty _____ Excise VAT (4) (5)
Export Duty (6)
- Other woven fabrics : 5408.31 5408.31.10 - - Unbleached or bleached - - - Woven fabrics, whether or not in tubular form obtained from strips or the like - - - Other - - Dyed - - - Woven fabrics, whether or not in tubular form obtained from strips or the like - - - Other - - Of yarn of different colours - - - Woven fabrics, whether or not in tubular form obtained from strips or the like - - - Other - - Printed - - - Woven fabrics, whether or not in tubular form obtained from strips or the like - - - Other 5% Free 15% Free 653.597 kg 5% Free 15% Free 653.595 kg 5% Free 15% Free 653.593 kg 5% Free 15% Free 653.591 kg
5408.31.90 5408.32 5408.32.10
5%
Free
15%
Free
653.592
kg
5408.32.90 5408.33 5408.33.10
5%
Free
15%
Free
653.594
kg
5408.33.90 5408.34 5408.34.10
5%
Free
15%
Free
653.596
kg
5408.34.90
5%
Free
15%
Free
653.598
kg
373
Section XI Chapter 55 Notes Chapter 55 Man-made staple fibres Note. 1.- Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications: (a) (b) (c) (d) (e) Length of tow exceeding 2m; Twist less than 5 turns per metre; Measuring per filament less than 67 decitex; Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length; Total measurement of tow more than 20,000 decitex.
Tow of a length not exceeding 2m is to be classified in heading 55.03 or 55.04. _________________________________________________________________________________________________________________________________ 5501 5502 5503 5504 5505 5506 5507 5508 5509 5510 5511 5512 5513 5514 5515 5516 Synthetic filament tow Artificial filament tow Synthetic staple fibres, not carded, combed or otherwise processed for spinning Artificial staple fibres, not carded, combed or otherwise processed for spinning Waste (including noils, yarn waste and garnetted stock) of man-made fibres Synthetic staple fibres, carded, combed or otherwise processed for spinning Artificial staple fibres, carded, combed or otherwise processed for spinning Sewing thread of man-made staple fibres, whether or not put up for retail sale Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 Other woven fabrics of synthetic staple fibres Woven fabrics of artificial staple fibres
_________________________________________________________________________________________________________________________________
374
Section XI Chapter 55 55.01/55.05 Import Duty Excise (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) 55.01 Synthetic filament tow.
Fiscal (3)
VAT (5)
5501.10.00 5501.20.00 5501.30.00 5501.40.00 5501.90.00 5502.00.00
- Of nylon or other polyamides - Of polyesters - Acrylic or modacrylic - Of polypropylene - Other 55.02 Artificial filament tow. 55.03 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. - Of nylon or other polyamides :
5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15%
266.610 266.620 266.630 266.631 266.690 267.120
kg kg kg kg kg kg
5503.11.00 5503.19.00 5503.20.00 5503.30.00 5503.40.00 5503.90.00
- - Of aramids - - Other - Of polyesters - Acrylic or modacrylic - Of polypropylene - Other 55.04 Artificial staple fibres, not carded, combed or otherwise processed for spinning.
5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15%
266.510 266.511 266.520 266.530 266.540 266.590
kg kg kg kg kg kg
5504.10.00 5504.90.00
- Of viscose rayon - Other 55.05 Waste (including noils, yarn waste and garnetted stock) of man-made fibres.
5% 5%
Free Free
15% 15%
Free Free
267.111 267.119
kg kg
5505.10.00 5505.20.00
- Of synthetic fibres - Of artificial fibres
5% 5%
Free Free
15% 15%
Free Free
267.210 267.220
kg kg
375
Item No. (1)
Description (2) 55.06 Synthetic staple fibres, carded, combed or otherwise processed for spinning.
Fiscal (3)
VAT (5)
5506.10.00 5506.20.00 5506.30.00 5506.90.00 5507.00.00
- Of nylon or other polyamides - Of polyesters - Acrylic or modacrylic - Other 55.07 Artificial staple fibres, carded, combed or otherwise processed for spinning. 55.08 Sewing thread of man-made staple fibres, whether or not put up for retail sale.
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
266.710 266.720 266.730 266.790 267.130
kg kg kg kg kg
5508.10.00 5508.20.00
- Of synthetic staple fibres - Of artificial staple fibres 55.09 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. - Containing 85% or more by weight of staple fibres of nylon or other polyamides :
5% 5%
Free Free
15% 15%
Free Free
651.430 651.440
kg kg
5509.11.00 5509.12.00
- - Single yarn - - Multiple (folded) or cabled yarn - Containing 85% or more by weight of polyester staple fibres :
5% 5%
Free Free
15% 15%
Free Free
651.821 651.822
kg kg
5509.21.00 5509.22.00
- - Single yarn - - Multiple (folded) or cabled yarn
5% 5%
Free Free
15% 15%
Free Free
651.823 651.824
kg kg
376
Section XI Chapter 55 Import Duty Excise (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) - Containing 85% or more by weight of acrylic or modacrylic staple :
Fiscal (3)
VAT (5)
5509.31.00 5509.32.00
- - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, containing 85% or more by weight of synthetic staple fibres :
5% 5%
Free Free
15% 15%
Free Free
651.825 651.826
kg kg
5509.41.00 5509.42.00
- - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, of polyester staple fibres :
5% 5%
Free Free
15% 15%
Free Free
651.827 651.828
kg kg
5509.51.00
- - Mixed mainly or solely with artificial staple fibres - - Mixed mainly or solely with wool or fine animal hair - - Mixed mainly or solely with cotton - - Other - Other yarn, of acrylic or modacrylic staple fibres :
5%
Free
15%
Free
651.841
kg
5509.52.00 5509.53.00 5509.59.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
651.842 651.843 651.844
kg kg kg
5509.61.00
- - Mixed mainly or solely with wool or fine animal hair - - Mixed mainly or solely with cotton - - Other - Other yarn :
5%
Free
15%
Free
651.845
kg
5509.62.00 5509.69.00
5% 5%
Free Free
15% 15%
Free Free
651.846 651.847
kg kg
5509.91.00 5509.92.00 5509.99.00
- - Mixed mainly or solely with wool or fine animal hair - - Mixed mainly or solely with cotton - - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
651.848 651.849 651.890
kg kg kg
377
Item No. (1)
Description (2) 55.10 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. - Containing 85% or more by weight of artificial staple fibres :
Fiscal (3)
VAT (5)
5510.11.00 5510.12.00
- - Single yarn - - Multiple (folded) or cabled yarn - Other yarn, mixed mainly or solely with wool or fine animal hair - Other yarn, mixed mainly or solely with cotton - Other yarn 55.11 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.
5% 5%
Free Free
15% 15%
Free Free
651.861 651.862
kg kg
5510.20.00
5%
Free
15%
Free
651.871
kg
5510.30.00 5510.90.00
5% 5%
Free Free
15% 15%
Free Free
651.874 651.879
kg kg
5511.10.00
- Of synthetic staple fibres, containing 85% or more by weight of such fibres - Of synthetic staple fibres, containing less than 85% by weight of such fibres - Of artificial staple fibres
5%
Free
15%
Free
651.810
kg
5511.20.00
5%
Free
15%
Free
651.830
kg
5511.30.00
5%
Free
15%
Free
651.850
kg
378
Item No. (1)
Description (2) 55.12 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. - Containing 85% or more by weight of polyester staple fibres :
Fiscal (3)
VAT (5)
5512.11.00 5512.19.00
- - Unbleached or bleached - - Other - Containing 85% or more by weight of acrylic or modacrylic staple fibres :
5% 5%
Free Free
15% 15%
Free Free
653.211 653.219
kg kg
5512.21.00 5512.29.00
- - Unbleached or bleached - - Other - Other :
5% 5%
Free Free
15% 15%
Free Free
653.251 653.259
kg kg
5512.91.00 5512.99.00
- - Unbleached or bleached - - Other 55.13 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/m2. - Unbleached or bleached :
5% 5%
Free Free
15% 15%
Free Free
653.291 653.299
kg kg
5513.11.00 5513.12.00
- - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics of polyester staple fibres - - Other woven fabrics
5% 5%
Free Free
15% 15%
Free Free
653.311 653.312
kg kg
5513.13.00 5513.19.00
5% 5%
Free Free
15% 15%
Free Free
653.351 653.321
kg kg
379
Item No. (1)
Description (2) - Dyed :
Fiscal (3)
VAT (5)
Export Duty (6)
5513.21.00 5513.23.00
- - Of polyester staple fibres, plain weave - - Other woven fabrics of polyester staple fibres - - Other woven fabrics - Of yarns of different colours :
5% 5%
Free Free
15% 15%
Free Free
653.313 653.352
kg kg
5513.29.00
5%
Free
15%
Free
653.322
kg
5513.31.00 5513.39.00
- - Of polyester staple fibres, plain weave - - Other woven fabrics - Printed :
5% 5%
Free Free
15% 15%
Free Free
653.315 653.323
kg kg
5513.41.00
- - Of polyester staple fibres, plain weave - - Other woven fabrics 55.14 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of weight exceeding 170g/m2 . - Unbleached or bleached :
5%
Free
15%
Free
653.317
kg
5513.49.00
5%
Free
15%
Free
653.324
kg
5514.11.00 5514.12.00
- - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics - Dyed :
5% 5%
Free Free
15% 15%
Free Free
653.331 653.332
kg kg
5514.19.00
5%
Free
15%
Free
653.341
kg
5514.21.00 5514.22.00
- - Of polyester staple fibres,plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics of polyester staple fibres - - Other woven fabrics - Of yarns of different colours - Printed :
5% 5%
Free Free
15% 15%
Free Free
653.333 653.334
kg kg
5514.23.00 5514.29.00 5514.30.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
653.362 653.342 653.343
kg kg kg
380
Item No. (1) 5514.41.00 5514.42.00
Description (2) - - Of polyester staple fibres, plain weave - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - - Other woven fabrics of polyester staple fibres - - Other woven fabrics
Fiscal (3) 5% 5%
Import Duty Excise (4) Free Free
VAT (5) 15% 15%
Statistical___ Code Unit (7) 653.337 653.338 (8) kg kg
5514.43.00
5%
Free
15%
Free
653.364
kg
5514.49.00
5%
Free
15%
Free
653.344
kg
55.15 Other woven fabrics of synthetic staple fibres. - Of polyester staple fibres : 5515.11.00 5515.12.00 5515.13.00 - - Mixed mainly or solely with viscose rayon staple fibres - - Mixed mainly or solely with man-made filaments - - Mixed mainly or solely with wool or fine animal hair - - Other - Of acrylic or modacrylic staple fibres : 5515.21.00 5515.22.00 5515.29.00 - - Mixed mainly or solely with man-made filaments - - Mixed mainly or solely with wool or fine animal hair - - Other - Other woven fabrics : 5515.91.00 5515.99.00 - - Mixed mainly or solely with man-made filaments - - Other 55.16 Woven fabrics of artificial staple fibres. - Containing 85% or more by weight of artificial staple fibres : 5516.11.00 5516.12.00 5516.13.00 5516.14.00 - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 653.610 653.620 653.630 653.640 kg kg kg kg 5% 5% Free Free 15% 15% Free Free 653.423 653.434 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 653.422 653.412 653.433 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 653.431 653.421 653.411 kg kg kg
5515.19.00
5%
Free
15%
Free
653.432
kg
381
Section XI Chapter 55 55.16 Item No. (1) Description (2) Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments : 5516.21.00 5516.22.00 5516.23.00 5516.24.00 - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair : 5516.31.00 5516.32.00 5516.33.00 5516.34.00 - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Containing less than 85% by weight of artificial staple fibres, mixed mainly or or solely with cotton : 5516.41.00 5516.42.00 5516.43.00 5516.44.00 - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other : 5516.91.00 5516.92.00 5516.93.00 5516.94.00 - - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 653.891 653.892 653.893 653.894 kg kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 653.811 653.812 653.813 653.814 kg kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 653.821 653.822 653.823 653.824 kg kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 653.831 653.832 653.833 653.834 kg kg kg kg
382
Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Notes. 1.- This Chapter does not cover : (a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium; Textile products of heading 58.11; Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05); Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14); or Metal foil on a backing of felt or nonwovens (generally Section XIV or XV).
(b) (c) (d) (e)
2.- The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself. 3.- Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance. Headings 56.02 and 56.03 do not, however, cover: (a) (b) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40); Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).
(c)
4.- Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapter 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.
383
_________________________________________________________________________________________________________________________________
5601 5602 5603 5604
Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps Felt, whether or not impregnated, coated, covered or laminated Nonwovens, whether or not impregnated, coated, covered or laminated Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal Gimped yarn, and strip and the like of heading No 54.04 or 54.05, gimped (other than those of 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials Articles of yarn, strip or the like of Heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included
5605
5606
5607
5608 5609
_________________________________________________________________________________________________________________________________
384
Item No. (1)
Description (2) 56.01 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5mm in length (flock), textile dust and mill neps.
Fiscal (3)
VAT (5)
5601.10.00
- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding - Wadding; other articles of wadding :
32%
Free
15%
Free
657.710
kg
5601.21 5601.21.10 5601.21.90 5601.22 5601.22.10 5601.22.90 5601.29 5601.29.10 5601.29.90
- - Of cotton - - - Wadding - - - Other articles of wadding - - Of man-made fibres - - - Wadding - - - Other articles of wadding - - Other - - - Wadding - - - Other articles of wadding 5% 32% Free Free 15% 15% Free Free 657.717 657.718 kg kg 5% 32% Free Free 15% 15% Free Free 657.715 657.716 kg kg 5% 32% Free Free 15% 15% Free Free 657.713 657.714 kg kg
5601.30.00
- Textile flock and dust and mill neps 56.02 Felt, whether or not impregnated, coated, covered or laminated.
5%
Free
15%
Free
657.719
kg
5602.10.00
- Needleloom felt and stitch-bonded fibre fabrics
5%
Free
15%
Free
657.110
kg
385
Section XI Chapter 56 56.03 Import Duty Excise (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) - Other felt, not impregnated, coated, covered or laminated :
Fiscal (3)
VAT (5)
5602.21.00
- - Of wool or fine animal hair
5%
Free
15%
Free
657.121
kg
5602.29.00
- - Of other textile materials
5%
Free
15%
Free
657.122
kg
5602.90.00
- Other 56.03 Nonwovens, whether or not impregnated, coated, covered or laminated. - Of man-made filaments :
5%
Free
15%
Free
657.190
kg
5603.11.00
- - Weighing not more than 25 g/m2
5%
Free
15%
Free
657.211
kg
5603.12.00
- - Weighing more than 25 g/m but not more than 70 g/m2

2
5%
Free
15%
Free
657.212
kg
5603.13.00
- - Weighing more than 70 g/m2 but not more than 150 g/m2
5%
Free
15%
Free
657.213
kg
5603.14.00
- - Weighing more than 150 g/m2 - Other :
5%
Free
15%
Free
657.214
kg
5603.91.00
- - Weighing not more than 25 g/m

2
5%
Free
15%
Free
657.291
kg
5603.92.00
5%
Free
15%
Free
657.292
kg
5603.93.00
5%
Free
15%
Free
657.293
kg
5603.94.00
- - Weighing more than 150 g/m

2
5%
Free
15%
Free
657.294
kg
386
Item No. (1)
Description (2) 56.04 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.
Fiscal (3)
VAT (5)
5604.10.00
- Rubber thread and cord, textile covered
5%
Free
15%
Free
657.810
kg
5604.90.00
- Other
5%
Free
15%
Free
657.890
kg
5605.00.00
56.05 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal.
5%
Free
15%
Free
651.910
kg
5606.00.00
56.06 Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. 56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
5%
Free
15%
Free
656.310
kg
387
Section XI Chapter 56 56.08 Item No. (1) Description (2) - Of sisal or other textile fibres of the genus Agave : 5607.21.00 5607.29.00 - - Binder or baler twine - - Other - Of polyethylene or polypropylene : 5607.41.00 - - Binder or baler twine 32% or $2.00 per kg which ever is greater 5607.49.00 - - Other 32% or $2.00 per kg which ever is greater 5607.50.00 - Of other synthetic fibres 32% or $2.00 per kg which ever is greater 5607.90 5607.90.10 - Other - - - Of jute and other textile bast fibres of heading 53.03 5607.90.90 - - - Other 32% or $2.00 per kg which ever is greater 56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. - Of man-made textile materials : 5608.11.00 5608.19 5608.19.10 5608.19.90 5608.90 5608.90.10 - - Made up fishing nets - - Other - - - Netting for fishing nets - - - Other - Other - - - Made up fishing nets; netting for fishing nets 5% Free 15% Free 657.524 kg 5% 5% Free Free 15% 15% Free Free 657.522 657.523 kg kg 5% Free 15% Free 657.521 kg Free 15% Free 651.520 kg 15% Free 15% Free 651.519 kg Free 15% Free 651.517 kg Free 15% Free 657.516 kg Free 15% Free 657.515 kg 15% 15% Free Free 15% 15% Free Free 657.512 657.513 kg kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
388
Section XI Chapter 56 56.09
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
Export Duty (6)
5608.90.90 5609.00.00
- - - Other 56.09 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables not elsewhere specified or included
5% 5%
Free Free
15% 15%
Free Free
657.529 657.590
kg kg
389
Chapter 57 Carpets and other textile floor coverings
Notes. 1.For the purposes of this chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes. This chapter does not cover floor covering underlays.
2.-
_________________________________________________________________________________________________________________________________ 5701 5702 Carpets and other textile floor coverings, knotted, whether or not made up Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "kelem", "schumacks", "karamanie" and similar hand-woven rugs Carpets and other textile floor coverings, tufted, whether or not made up Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up Other carpets and other textile floor coverings, whether or not made up
5703 5704 5705
_________________________________________________________________________________________________________________________________
390
Item No. (1)
Description (2) 57.01 Carpets and other textile floor coverings, knotted, whether or not made up.
Fiscal (3)
VAT (5)
5701.10.00 5701.90.00
- Of wool or fine animal hair - Of other textile materials 57.02 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up,including "kelem", "Schumacks", "karamanie" and similar hand-woven rugs.
15% 15%
Free Free
15% 15%
Free Free
659.210 659.290
m2 m2
5702.10.00
- Kelem, Schumacks, Karamanie and similar hand-woven rugs - Floor coverings of coconut fibres (coir) - Other, of pile construction, not made up :
15%
Free
15%
Free
659.300
m2
5702.20.00
15%
Free
15%
Free
659.591
m2
5702.31.00 5702.32.00 5702.39.00
- - Of wool or fine animal hair - - Of man-made textile materials - - Of other textile materials - Other, of pile construction, made up :
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
659.511 659.521 659.592
m2 m2 m2
5702.41.00 5702.42.00 5702.49.00
- - Of wool or fine animal hair - - Of man-made textile materials - - Of other textile materials
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
659.512 659.522 659.593
m2 m2 m2
391
Section XI Chapter 57 57.03/57.04 Item No. (1) 5702.50.00 Description (2) - Other, not of pile construction, not made up - Other, not of pile construction, made up : 5702.91.00 5702.92.00 5702.99.00 - - Of wool or fine animal hair - - Of man-made textile materials - - Of other textile materials 57.03 Carpets and other textile floor coverings, tufted, whether or not made up. 5703.10.00 5703.20.00 5703.30.00 5703.90.00 - Of wool or fine animal hair - Of nylon or other polyamides - Of other man-made textile materials - Of other textile materials 57.04 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. 5704.10.00 5704.90.00 5705.00.00 - Tiles, having a maximum surface area of 0.3 m2 - Other 57.05 Other carpets and other textile floor coverings, whether or not made up. 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 659.611 659.619 659.690 m2 m2 m2 15% 15% 15% 15% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 659.410 659.420 659.430 659.490 m2 m2 m2 m2 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 659.514 659.524 659.595 m2 m2 m2 Fiscal (3) 15% Import Duty Excise (4) Free VAT (5) 15% Export Duty (6) Free Statistical___ Code Unit (7) 659.594 (8) kg
392
Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Notes. 1.- This chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of chapter 59.
2.- Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
3.- For the purposes of heading 58.03, "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
4.- Heading 58.04 does not apply to knotted net farbics of twine, cordage or rope, of heading 56.08.
5.- For the purposes of heading 58.06, the expression "narrow woven fabrics " means:
(a)
Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
(b)
Tubular woven fabrics of a flattened width not exceeding 30cm; and
(c)
Bias binding with folded edges, of a width when unfolded not exceeding 30cm. Narrow woven fabrics with woven fringes are to be classified in heading 58.08.
6.- In heading 58.10, the expression " embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique' work of sequines, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 58.05). 7.- In addition to the products of heading 58.09, this chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
393
Section XI Chapter 58 Notes _________________________________________________________________________________________________________________________________ 5801 Woven pile fabrics and chenille fabrics, other than fabrics of 5802 or 5806
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of 5806; tufted textile fabrics, other than products of 5703
5803
Gauze, other than narrow fabrics of 5806
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lacein the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006.
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
5806
Narrow woven fabrics, other than goods of 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
5807
5808
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles
5809
Woven fabrics of metal thread and woven fabrics of metallised yarn of 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included
5810
Embroidery in the piece, in strips or in motifs
5811
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of 5810
_________________________________________________________________________________________________________________________________
394
Section XI Chapter 58 58.01 Import Duty Excise (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) 58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06.
Fiscal (3)
VAT (5)
5801.10.00
- Of wool or fine animal hair - Of cotton :
5%
Free
15%
Free
654.350
m2
5801.21.00 5801.22.00 5801.23.00 5801.24.00 5801.25.00 5801.26.00
- - Uncut weft pile fabrics - - Cut corduroy - - Other weft pile fabrics - - Warp pile fabrics, pingl (uncut) - - Warp pile fabrics, cut - - Chenille fabrics - Of man-made fibres :
5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15%
652.141 652.151 652.152 652.142 652.153 652.154
m2 m2 m2 m2 m2 m2
5801.31.00 5801.32.00 5801.33.00 5801.34.00 5801.35.00 5801.36.00 5801.90.00
- - Uncut weft pile fabrics - - Cut corduroy - - Other weft pile fabrics - - Warp pile fabrics, pingl (uncut) - - Warp pile fabrics, cut - - Chenille fabrics - Of other textile materials
5% 5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15% 15%
653.911 653.931 653.932 653.912 653.933 653.934 654.950
m2 m2 m2 m2 m2 m2 m2
395
Section XI Chapter 58 58.02/58.04 Item No. (1) Description (2) 58.02 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03. - Terry towelling and similar woven terry fabrics, of cotton : 5802.11.00 5802.19.00 5802.20.00 - - Unbleached - - Other - Terry towelling and similar woven terry fabrics, of other textile materials - Tufted textile fabrics 58.03 Gauze, other than narrow fabrics of heading 58.06. 58.04 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06. 5804.10.00 - Tulles and other net fabrics - Mechanically made lace : 5804.21.00 5804.29.00 5804.30.00 - - Of man-made fibres - - Of other textile materials - Hand-made lace 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 656.421 656.422 656.430 kg kg kg 5% Free 15% Free 656.410 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 652.120 652.130 654.960 kg kg kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
5802.30.00 5803.00.00
5% 5%
Free Free
15% 15%
Free Free
654.970 652.110
kg kg
396
Section XI Chapter 58 58.05/58.07 Import Duty Excise (4) Free Export Duty (6) Free Statistical___ Code Unit (7) 658.910 (8) kg
Item No. (1) 5805.00.00
Description (2) 58.05 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needleworked tapestries (for example, petit point, cross stitch), whether or not made up. 58.06 Narrow woven fabrics, other than goods of heading No. 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs).
Fiscal (3) 15%
VAT (5) 15%
5806.10.00
- Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics - Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread - Other woven fabrics :
5%
Free
15%
Free
656.110
kg
5806.20.00
5%
Free
15%
Free
656.120
kg
5806.31.00 5806.32.00 5806.39.00 5806.40.00
- - Of cotton - - Of man-made fibres - - Of other textile materials - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 58.07 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroided.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
656.131 656.132 656.139 656.140
kg kg kg kg
5807.10.00 5807.90.00
- Woven - Other
5% 5%
Free Free
15% 15%
Free Free
656.210 656.290
kg kg
397
Section XI Chapter 58 58.08/58.10 Item No. (1) Description (2) 58.08 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. 5808.10.00 5808.90.00 5809.00.00 - Braids in the piece - Other 58.09 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. 58.10 Embroidery in the piece, in strips or in motifs. 5810.10 5810.10.10 - Embroidery without visible ground - - - Labels, badges, emblems "flashes", initials, numbers, stars, national and sporting insignia and the like - - - Other - Other embroidery : 5810.91 5810.91.10 - - Of cotton - - - Labels, badges, emblems "flashes", initials, numbers, stars, national and sporting insignia and the like - - - Other - - Of man-made fibres - - - Labels, badges, emblems "flashes", initials, numbers, stars, national and sporting insignia and the like - - - Other 5% Free 15% Free 656.593 kg 5% Free 15% Free 656.591 kg 5% Free 15% Free 656.511 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 656.321 656.329 654.910 kg kg kg Fiscal (3) Import Duty Excise (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
5810.10.90
5%
Free
15%
Free
656.519
kg
5810.91.90 5810.92 5810.92.10
5%
Free
15%
Free
656.592
kg
5810.92.90
5%
Free
15%
Free
656.594
kg
398
Item No. (1) 5810.99 5810.99.10
Description (2) - - Of other textile materials - - - Labels, badges, emblems, "flashes", initials, numbers, stars, national and sporting insignia and the like - - - Other 58.11 Quilted textile products in the piece composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.
Fiscal (3)
VAT (5)
Export Duty (6)
5%
Free
15%
Free
656.597
kg
5810.99.90 5811.00.00
5% 5%
Free Free
15% 15%
Free Free
656.599 657.400
kg kg
399
Section XI Chapter 59 Notes Chapter 59 Impregnated, coated, covered or laminated textile fabric; textile articles of a kind suitable for industrial use Notes. 1.Except where the context otherwise requires, for the purposes of this Chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06. Heading 59.03 applies to : (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than : (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15C and 30C (usually Chapter 39); Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39); Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60); Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or Textile products of heading 58.11;
2.-
(2) (3)
(4) (5) (6) (b) 3.-
Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.
For the purposes of heading 59.05, the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).
400
4.-
For the purposes of heading 59.06, the expression "rubberised textile fabrics" means : (a) Textile fabrics impregnated, coated, covered or laminated with rubber, (i) (ii) (b) (c) Weighing not more than 1,500 g/m2; or Weighing more than 1,500 g/m2 and containing more than 50% by weight of textile material;
Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11. 5.Heading 59.07 does not apply to : (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like); Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading; Fabrics finished with normal dressings having a basis of amylaceous or similar substances; Wood veneered on a backing of textile fabrics (heading 44.08); Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05); Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or Metal foil on a backing of textile fabrics (generally Section XIV or XV).
(b) (c) (d) (e) (f) (g) (h) 6.-
Heading 59.10 does not apply to: (a) (b) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10).
7.-
Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI:
401
(a) (i)
Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only : Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); (ii) (iii) (iv) (v) (vi) Bolting cloth; Straining cloth of a kind used in oil presses or the like, of textile material or of human hair; Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; Textile fabrics reinforced with metal, of a kind used for technical purposes; Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
(b)
Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of 5902 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape Textile wall coverings Rubberised textile fabrics, other than those of 5902 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material Textile products and articles, for technical uses, specified in Note 7 to this Chapter
5902 5903 5904 5905 5906 5907 5908 5909 5910 5911
402
Item No. (1)
Description (2) 59.01 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.
Fiscal (3)
VAT (5)
5901.10.00
- Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like - Other 59.02 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.
5%
Free
15%
Free
657.311
kg
5901.90.00
5%
Free
15%
Free
657.319
kg
5902.10.00 5902.20.00 5902.90.00
- Of nylon or other polyamides - Of polyesters - Other 59.03 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
657.931 657.932 657.939
kg kg kg
5903.10.00 5903.20.00 5903.90.00
- With poly (vinyl chloride) - with polyurethane - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
657.321 657.322 657.329
m2 m2 m2
403
Item No. (1)
Description (2) 59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.
Fiscal (3)
VAT (5)
5904.10.00
- Linoleum whether or not cut to shape - Other 59.05 Textile wall coverings. 59.06 Rubberised textile fabrics, other than those of heading 59.02.
15%
Free
15%
Free
659.121
m2
5904.90.00 5905.00.00
15% 5%
Free Free
15% 15%
Free Free
695.126 657.350
m2 m2
5906.10.00
- Adhesive tape of a width not exceeding 20 cm - Other :
5%
Free
15%
Free
657.331
kg
5906.91 5906.91.10
- - Knitted or crocheted - - - Fabrics laminated with expanded or foam rubber - - - Other - - Other 5% Free 15% Free 657.333 kg
5906.91.90 5906.99.00
5% 5%
Free Free
15% 15%
Free Free
657.334 657.335
kg kg
404
Item No. (1)
Description (2)
Fiscal (3)
VAT (5)
5907.00.00
59.07 Textile fabrics otherwise impregnated, coating or covered; painted canvas being theatrical scenery, studio back-cloths or the like. 59.08 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. 59.09 Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. 59.10 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. 59.11 Textile products and articles, for technical uses, specified in Note 7 to this Chapter.
5%
Free
15%
Free
657.340
kg
5908.00.00
5%
Free
15%
Free
657.720
kg
5909.00.00
5%
Free
15%
Free
657.910
kg
5910.00.00
5%
Free
15%
Free
657.920
kg
5911.10.00
- Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)
5%
Free
15%
Free
657.731
kg
405
Section XI 59.11 Item No. (1) 5911.20.00 Description (2) - Bolting cloth, whether or not made up - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement) : 5911.31.00 5911.32.00 5911.40.00 - - Weighing less than 650 g/m2 - - Weighing 650 g/m2 or more - Straining cloth of a kind used in oil presses or the like, including that of human hair - Other - - - Goods or articles of braids - - - Other 5% 5% Free Free 15% 15% Free Free 657.737 657.738 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 657.734 657.735 657.736 kg kg kg Fiscal (3) 5% Import Duty Excise (4) Free VAT (5) 15% Export Duty (6) Free Statistical___ Code Unit (7) 657.732 (8) kg
5911.90 5911.90.10 5911.90.90
406
Chapter 60 Knitted or crocheted fabrics
Notes. 1.This Chapter does not cover : (a) (b) (c) 2.3.Crochet lace of heading 58.04; Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01.
This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. Throughout this Schedule any reference to "knitted" goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.
6001 6002 6003 6004 6005 6006
Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 6002 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% of more of elastomeric yarn or rubber thread, other than those of heading 6001 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004 Other knitted or crocheted fabrics
Item No. (1)
Description (2) 60.01 Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted.
VAT (5)
Export Duty (6)
6001.10.00
- "Long pile" fabrics - Looped pile fabrics :
5%
Free
15%
Free
655.110
kg
6001.21.00
- - Of cotton
5%
Free
15%
Free
655.121
kg
407
Section XI Chapter 60 60.02/60/03 Import Duty Fiscal Excise (3) 5% 5% (4) Free Free Export Duty (6) Free Free Statistical___ Code Unit (7) 651.122 651.129 (8) kg kg
Item No. (1) 6001.22.00 6001.29.00
Description (2) - - Of man-made fibres - - Of other textile materials - Other :
VAT (5) 15% 15%
6001.91.00 6001.92.00 6001.99.00
- - Of cotton - - Of man-made fibres - - Of other textile materials 60.02 Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
651.191 651.192 651.199
kg kg kg
6002.40.00
- Containing by weight 5% or more elastomeric yarn but not containing rubber thread - Other 60.03 Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02.
32%
Free
15%
Free
655.221
kg
6002.90.00
32%
Free
15%
Free
655.229
kg
6003.10.00 6003.20.00 6003.30.00 6003.40.00 6003.90.00
- Of wool or fine animal hair - Of cotton - Of synthetic fibres - Of artificial fibres - Other
32% 32% 32% 32% 32%
15% 15% 15% 15% 15%
659.001 659.002 659.003 659.004 659.005
kg kg kg kg kg
408
Section XI Chapter 60 60.04/60.05 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) 60.04 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01.
VAT (5)
6004.10.00
- Containing by weight 5% or more of elastomeric yarn but not containing rubber thread - Other 60.05 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04. - Of cotton :
32%
Free
15%
Free
659.006
kg
6004.90.00
32%
Free
15%
Free
659.007
kg
6005.21.00 6005.22.00 6005.23.00 6005.24.00
- - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of synthetic fibres :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
659.012 659.013 659.014 659.015
kg kg kg kg
6005.31.00 6005.32.00 6005.33.00 6005.34.00
- - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of artificial fibres :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
659.016 659.017 659.018 659.019
kg kg kg kg
6005.41.00 6005.42.00 6005.43.00 6005.44.00
- - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
659.020 659.021 659.022 659.023
kg kg kg kg
409
Item No. (1)
Description (2)
VAT (5)
6005.90.00
- Other 60.06 Other knitted or crocheted fabrics.
32%
Free
15%
Free
659.029
kg
6006.10.00
- Of wool or fine animal hair - Of cotton :
32%
Free
15%
Free
659.030
kg
6006.21.00 6006.22.00 6006.23.00 6006.24.00
- - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of synthetic fibres :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
659.031 659.032 659.033 659.034
kg kg kg kg
6006.31.00 6006.32.00 6006.33.00 6006.34.00
- - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Of artificial fibres :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
659.035 659.036 659.037 659.038
kg kg kg kg
6006.41.00 6006.42.00 6006.43.00 6006.44.00 6006.90.00
- - Unbleached or bleached - - Dyed - - Of yarns of different colours - - Printed - Other
32% 32% 32% 32% 32%
15% 15% 15% 15% 15%
659.039 659.040 659.041 659.042 659.049
kg kg kg kg kg
410
Section XI Chapter 61 Notes Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted Notes. 1.2.This Chapter applies only to made up knitted or crocheted articles. This Chapter does not cover: (a) (b) (c) 3.Goods of heading 62.12; Worn clothing or other worn articles of heading 63.09; or Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
For the purposes of heading 61.03 and 61.04: (a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the identical fabric as he outer surface of the other components of the set and whose back is made from the identical fabric as the lining of the suit coat or jacket : and one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a "suit" must be of the same fabric construction, color and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of womens or girls suits, the skirt or divided skirt, the other garments being considered separately. The term suit includes the following sets of garments, whether or not they fulfill all the above conditions : morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers ; evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind ; dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
411
(b)
The term "ensemble" means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading 61.12. 4.Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. For the purposes of heading 61.11 : (a) (b) The expression "babies garments and clothing accessories" means articles for young children of a body height not exceeding 86cm; it also covers babies' napkins; Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.
5.-
6.-
7.-
For the purposes of heading 61.12 "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of : (a) (b) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising : one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall. The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
412
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size. 8.9.Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13. Garments of this Chapter designed for left over right closer at the front shall be regarded as men's or boys' garments, and those designed for right over left closer at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. 10.- Articles of this Chapter may be made of metal thread. 6101 6102 6103 6104 6105 6106 6107 6108 6109 6110 6111 6112 6113 6114 6115 6116 6117 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of 6103 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, knitted or crocheted, other than those of 6104 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted Men's or boys' shirts, knitted or crocheted Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted T-shirts, singlets and other vests, knitted or crocheted Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted Babies' garments and clothing accessories, knitted or crocheted Track suits, ski suits and swimwear, knitted or crocheted Garments, made up of knitted or crocheted fabrics of 5903, 5906 or 5907 Other garments, knitted or crocheted Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted Gloves, mittens and mitts, knitted or crocheted
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories _________________________________________________________________________________________________________________________________
413
Section XI Chapter 61 61.01/61.03 Item No. (1) Description (2) 61.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03. 6101.20.00 6101.30.00 6101.90.00 - Of cotton - Of man-made fibre - Of other textile materials 61.02 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04. 6102.10.00 6102.20.00 6102.30.00 6102.90.00 - Of wool or fine animal hair - Of cotton - Of man-made fibres - Of other textile materials 61.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. 6103.10.00 - Suits 32% Free 15% Free 843.211 u 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 844.110 844.120 844.130 844.140 u u u u 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 843.120 843.130 843.190 u u u Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
Section XI Chapter 61 61.04 Item No. (1) Description (2) - Ensembles : 6103.22.00 6103.23.00 6103.29.00 - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers : 6103.31.00 6103.32.00 6103.33.00 6103.39.00 - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts : 6103.41.00 6103.42.00 6103.43.00 6103.49.00 - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials 61.04 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. - Suits : 6104.13.00 6104.19.00 - - Of synthetic fibres - - Of other textile materials
414
VAT (5)
Export Duty (6)
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
843.222 843.223 843.229
u u u
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
843.231 843.232 843.233 843.239
u u u u
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
843.241 843.242 843.243 843.249
u u u u
32% 32%
Free Free
15% 15%
Free Free
844.213 844.219
u u
415
Section XI Chapter 61 Item No. (1) Description (2) - Ensembles : 6104.22.00 6104.23.00 6104.29.00 - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers : 6104.31.00 6104.32.00 6104.33.00 6104.39.00 - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Dresses : 6104.41.00 6104.42.00 6104.43.00 6104.44.00 6104.49.00 - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of artificial fibres - - Of other textile materials - Skirts and divided skirts : 6104.51.00 6104.52.00 6104.53.00 6104.59.00 - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts : 6104.61.00 6104.62.00 6104.63.00 - - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 844.261 844.262 844.263 u u u 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 844.251 844.252 844.253 844.259 u u u u 32% 32% 32% 32% 32% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 844.241 844.242 844.243 844.244 844.249 u u u u u 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 844.231 844.232 844.233 844.239 u u u u 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 844.222 844.223 844.229 u u u Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
416
Section XI Chapter 61 61.05/61.07 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
6104.69.00
- - Of other textile materials 61.05 Men's or boys' shirts knitted or crocheted.
32%
Free
15%
Free
845.710
6105.10.00 6105.20.00 6105.90.00
- Of cotton - Of man-made fibres - Of other textile materials 61.06 Women's or girls blouses, shirts and skirt-blouses, knitted or crocheted.
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
845.710 845.791 845.799
u u u
6106.10.00 6106.20.00 6106.90.00
- Of cotton - Of man-made fibres - Of other textile materials 61.07 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. - Underpants and briefs :
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
844.710 844.720 844.790
u u u
6107.11.00 6107.12.00 6107.19.00
- - Of cotton - - Of man-made fibres - - Of other textile materials - Nightshirts and pyjamas :
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
843.811 843.812 843.819 u u
6107.21.00 6107.22.00 6107.29.00
- - Of cotton - - Of man-made fibres - - Of other textile materials - Other :
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
843.821 843.822 843.829
u u u
6107.91.00 6107.99.00
- - Of cotton - - Of other textile materials
32% 32%
Free Free
15% 15%
Free Free
843.891 843.899
u u
417
61.08 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted. - Slips and petticoats : 6108.11.00 6108.19.00 - - Of man-made fibres - - Of other textile materials - Briefs and panties : 6108.21.00 6108.22.00 6108.29.00 - - Of cotton - - Of man-made fibres - - Of other textile materials - Nightdresses and pyjamas : 6108.31.00 6108.32.00 6108.39.00 - - Of cotton - - Of man-made fibres - - Of other textile materials - Other : 6108.91.00 6108.92.00 6108.99.00 - - Of cotton - - Of man-made fibres - - Of other textile materials 61.09 T-shirts, singlets and other vests, knitted or crocheted. 6109.10.00 6109.90.00 - Of cotton - Of other textile materials 32% 32% Free Free 15% 15% Free Free 845.410 845.490 u u 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 844.891 844.892 844.899 u u u 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 844.831 844.832 844.839 u u u 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 844.821 844.822 844.829 u u u 32% 32% Free Free 15% 15% Free Free 844.811 844.819 u u
418
Section XI Chapter 61 61.10/61.12 Item No. (1) Description (2) 61.10 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. - Of wool or fine animal hair : 6110.11.00 6110.12.00 6110.19.00 6110.20.00 6110.30.00 6110.90.00 - - Of wool - - Of Kashmir (cashmere) goats - - Other - of cotton - Of man-made fibres - Of other textile materials 61.11 Babies' garments and clothing accessories, knitted or crocheted. 6111.20.00 6111.30.00 6111.90.00 - of cotton - Of synthetic fibres - Of other textile materials 61.12 Track suits, ski suits and swimwear, knitted or crocheted. - Track suits : 6112.11.00 6112.12.00 6112.19.00 6112.20.00 - - Of cotton - - Of synthetic fibres - - Of other textile materials - Ski suits - Men's or boys' swimwear : 6112.31.00 6112.39.00 - - Of synthetic fibres - - Of other textile materials 32% 32% Free Free 15% 15% Free Free 845.621 845.629 u u 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 845.911 845.912 845.919 845.920 u u u u 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 845.122 845.123 845.129 kg kg kg 32% 32% 32% 32% 32% 32% Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free 845.311 845.312 845.319 845.320 845.330 845.390 u u u u u u Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
419
- Women's or girls' swimwear : 6112.41.00 6112.49.00 6113.00 - - Of synthetic fibres - - Of other textile materials 61.13 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. - - - Wetsuits and similar diving garments - - - Other 61.14 Other garments, knitted or crocheted. 6114.20 6114.20.10 6114.20.20 6114.20.90 6114.30 6114.30.10 6114.30.20 6114.30.90 6114.90 6114.90.10 6114.90.20 6114.90.90 - Of cotton : - - - Undergarments - - - Overall - - - Other - Of man-made fibres - - - Undergarments - - - Overall - - - Other - Of other textile materials - - - Undergarments - - - Overall - - - Other 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 845.991 845.992 845.999 kg kg kg 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 845.981 845.982 845.989 kg kg kg 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 845.971 845.972 845.979 kg kg kg 32% 32% Free Free 15% 15% Free Free 845.241 845.249 kg kg 32% 32% Free Free 15% 15% Free Free 845.641 845.649 u u
6113.00.10 6113.00.90
420
Section XI Chapter 61 61.15/61.16 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) 61.15 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.
VAT (5)
6115.10.00
- Graduated compression hosiery (for example, stockings for varicose veins) - Other panty hose and tights :
32%
Free
15%
Free
846.211
kg
6115.21.00 6115.22.00 6115.29.00 6115.30.00
- - Of synthetic fibres, measuring per single yarn less than 67 decitex - - Of synthetic fibres, measuring per single yarn 67 decitex or more - - Of other textile materials - - Other womens full-length or kneelength hosiery, measuring per single yarn less than 67 decitex - Other :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
846.212 846.213 846.214 846.215
kg kg kg kg
6115.94.00 6115.95.00 6115.96.00 6115.99.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials 61.16 Gloves, mitten and mitts, knitted or crocheted.
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
846.291 846.292 846.293 846.299
kg kg kg kg
6116.10.00
- Impregnated, coated or covered with plastics or rubber
32%
Free
15%
Free
846.910
kg
421
Item No. (1)
VAT (5)
6116.91.00 6116.92.00 6116.93.00 6116.99.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials 61.17 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
846.921 846.922 846.923 846.929
kg kg kg kg
6117.10
- Shawls, scarves, mufflers, mantillas, veils and the like - - - Scarves and shawls - - - Other - Other accessories - Parts 5% 32% 5% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 846.931 846.939 846.991 849.999 u u kg kg
6117.10.10 6117.10.90 6117.80.00 6117.90.00
422
Section XI Chapter 62 Notes Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted Notes. 1.2.This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12). This Chapter does not cover : (a) (b) 3.Worn clothing or other worn articles of heading 63.09; or Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
For the purposes of headings 62.03 and 62.04: (a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the identical fabric as the outer surface of the other components of the set and whose back is made from the identical fabric as the lining of the suit coat or jacket; and one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately. above conditions : (b) The term "suit" includes the following sets of garments, whether or not they fulfil all the
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
The term "ensemble" means a set of garments (other than suits and articles of heading 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising :
423
Section XI Chapter 62 Notes one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading 62.11. 4.For the purposes of heading 62.09: (a) (b) 5.6.The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins; Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this chapter are to be classified in heading 62.09.
Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this chapter, excluding heading 62.09, are to be classified in heading 62.10. For the purposes of heading 62.11, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of : (a) (b) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or "ski ensembles", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising : one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall. The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
7.-
Scarves and articles of the scarf type, square or approximately square, of which no size exceeds 60 cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
8.-
9.-
Articles of this Chapter may be made of metal thread.
424
6201 6202 6203 6204 6205 6206 6207 6208 6209 6210 6211 6212 6213 6214 6215 6216 6217
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, other than those of 6203 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, other than those of 6204 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) Men's or boys' shirts Women's or girls' blouses, shirts and shirt-blouses Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles Babies' garments and clothing accessories Garments, made up of fabrics of 5602, 5603, 5903, 5906 or 5907 Track suits, ski suits and swimwear; other garments Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted Handkerchiefs Shawls, scarves, mufflers, mantillas, veils and the like Ties, bow ties and cravats Gloves, mittens and mitts Other made up clothing accessories; parts of garments or of clothing accessories, other than those of 6212
425
Section XI Chapter 62 62.01/62.02 Item No. (1) Description (2) 62.01 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03. - Overcoats, raincoats, car-coats capes, cloaks and similar articles : 6201.11.00 6201.12.00 6201.13.00 6201.19.00 - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials - Other : 6201.91.00 6201.92.00 6201.93.00 6201.99.00 - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials 62.02 Women's or girls' overcoats, car-coats, capes, cloaks anoraks (including ski-jackets), wind-cheaters, windjackets and similar articles, other than those of heading No. 62.04. - Overcoats, raincoats, car-coats, capes, cloaks and similar articles : 6202.11.00 6202.12.00 6202.13.00 6202.19.00 - - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 842.111 842.112 842.113 842.119 u u u u 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 841.191 841.192 841.193 841.199 u u u u 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 841.110 841.122 841.123 841.129 u u u u Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
426
Item No. (1)
VAT (5)
Export Duty (6)
6202.91.00 6202.92.00 6202.93.00 6202.99.00
- - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials 62.03 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). - Suits :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
842.191 842.192 842.193 842.199
u u u u
6203.11.00 6203.12.00 6203.19.00
- - Of wool or fine animal hair - - Of synthetic fibres - - Of other textile materials - Ensembles :
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
841.210 841.221 841.229
u u u
6203.22.00 6203.23.00 6203.29.00
- - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers :
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
841.232 841.233 841.239
u u u
6203.31.00 6203.32.00 6203.33.00 6203.39.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
841.310 841.320 841.330 841.390
u u u u
427
Item No. (1)
Description (2) - Trousers, bib and brace overalls, breeches and shorts :
VAT (5)
6203.41.00 6203.42.00 6203.43.00 6203.49.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials 62.04 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). - Suits :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
841.410 841.420 841.430 841.490
u u u u
6204.11.00 6204.12.00 6204.13.00 6204.19.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Ensembles :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
842.211 842.212 842.213 842.219
u u u u
6204.21.00 6204.22.00 6204.23.00 6204.29.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Jackets and blazers :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
842.221 842.222 842.223 842.229
u u u u
6204.31.00 6204.32.00 6204.33.00 6204.39.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
842.310 842.320 842.330 842.390
u u u u
428
Item No. (1)
Description (2) - Dresses :
VAT (5)
6204.41.00 6204.42.00 6204.43.00 6204.44.00 6204.49.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of artificial fibres - - Of other textile materials - Skirts and divided skirts :
32% 32% 32% 32% 32%
15% 15% 15% 15% 15%
842.410 842.420 842.430 842.440 842.490
u u u u u
6204.51.00 6204.52.00 6204.53.00 6204.59.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
842.510 842.520 842.530 842.590
u u u u
6204.61.00 6204.62.00 6204.63.00 6204.69.00
- - Of wool or fine animal hair - - Of cotton - - Of synthetic fibres - - Of other textile materials 62.05 Men's or boys' shirts.
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
842.610 842.620 842.630 842.690
u u u u
6205.20.00 6205.30.00 6205.90.00
- Of cotton - Of man-made fibres - Of other textile materials
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
841.510 841.592 841.599
u u u
429
Item No. (1)
Description (2) 62.06 Women's or girls' blouses, shirts and shirt-blouses.
VAT (5)
Export Duty (6)
6206.10.00 6206.20.00 6206.30.00 6206.40.00 6206.90.00
- Of silk or silk waste - Of wool or fine animal hair - Of cotton - Of man-made fibres - Of other textile materials 62.07 Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. - Underpants and briefs :
32% 32% 32% 32% 32%
15% 15% 15% 15% 15%
842.710 842.720 842.730 842.740 842.790
u u u u u
6207.11.00 6207.19.00
- - Of cotton - - Of other textile materials - Nightshirts and pyjamas :
32% 32%
Free Free
15% 15%
Free Free
841.611 841.619
u u
6207.21.00 6207.22.00 6207.29.00
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
841.621 841.622 841.629
u u u
6207.91.00 6207.99.00
- - Of cotton - - Of other textile materials
32% 32%
Free Free
15% 15%
Free Free
841.691 841.699
kg kg
430
Item No. (1)
Description (2) 62.08 Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges bathrobes, dressing gowns and similar articles. - Slips and petticoats :
VAT (5)
Export Duty (6)
6208.11.00 6208.19.00
- - Of man-made fibres - - Of other textile materials - Nightdresses and pyjamas :
32% 32%
Free Free
15% 15%
Free Free
842.811 842.819
u u
6208.21.00 6208.22.00 6208.29.00
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
842.821 842.822 842.829
u u u
6208.91.00 6208.92.00 6208.99.00
- - Of cotton - - Of man-made fibres - - Of other textile materials 62.09 Babies' garments and clothing accessories.
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
842.891 842.892 842.899
kg kg kg
6209.20.00 6209.30.00 6209.90.00
- Of cotton - Of synthetic fibres - Of other textile materials
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
845.112 845.113 845.119
kg kg kg
431
Item No. (1)
Description (2) 62.10 Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.
VAT (5)
Export Duty (6)
6210.10.00 6210.20.00
- Of fabrics of heading 56.02 or 56.03 - Other garments, of the type described in subheadings 6201.11 to 6201.19 - Other garments, of the type described in subheading 6202.11 to 6202.19 - Other men's or boys' garments - Other women's or girls' garments
32% 32%
Free Free
15% 15%
Free Free
845.210 845.221
kg u
6210.30.00
32%
Free
15%
Free
845.231
6210.40.00
32%
Free
15%
Free
845.222
kg
6210.50.00
32%
Free
15%
Free
845.232
kg
62.11 Track suits, ski suits and swimwear; other garments. - Swimwear : 6211.11.00 6211.12.00 6211.20.00 - - Men's or boys - - Women's or girls' - Ski suits - Other garments, men's or boys' : 6211.32.00 - - Of cotton 32% Free 15% Free 845.872 kg 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 845.610 845.630 845.810 u u u
432
Section XI Chapter 62 62.13 Import Duty Fiscal Excise (3) 32% 32% (4) Free Free Export Duty (6) Free Free Statistical___ Code Unit (7) 845.873 845.879 (8) kg kg
Item No. (1) 6211.33.00 6211.39.00
Description (2) - - Of man-made fibres - - Of other textile materials - Other garments, women's or girls' :
VAT (5) 15% 15%
6211.41.00
- - Of wool or fine animal hair - - Of cotton - - Of man-made fibres - - Of other textile materials 62.12 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
32%
Free
15%
Free
845.891
kg
6211.42.00 6211.43.00 6211.49.00
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
845.892 845.893 845.899
kg kg kg
6212.10.00 6212.20.00 6212.30.00 6212.90.00
- Brassieres - Girdles and panty-girdles - Corselettes - Other 62.13 Handkerchiefs.
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
845.510 845.521 845.522 845.529
kg kg kg kg
6213.20.00
- Of cotton
32%
Free
15%
Free
846.112
kg
433
Section XI Chapter 62 62.14 Item No. (1) 6213.90.00 Description (2) - Of other textile materials 62.14 Shawls, scarves, mufflers, mantillas, veils and the like. 6214.10 6214.10.10 6214.10.90 6214.20 6214.20.10 6214.20.90 6214.30 6214.30.10 6214.30.90 6214.40 6214.40.10 6214.40.90 6214.90 6214.90.10 6214.90.90 - Of silk or silk waste. - - - Scarves and shawls - - - Other - Of wool or fine animal hair - - - Scarves and shawls - - - Other - Of synthetic fibres - - - Scarves and shawls - - - Other - Of artificial fibres - - - Scarves and shawls - - - Other - Of other textile materials - - - Scarves and shawls - - - Other 62.15 Ties, bow ties and cravats. 6215.10.00 6215.20.00 6215.90.00 - Of silk or silk waste - Of man-made fibres - Of other textile materials 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 846.131 846.132 846.139 kg kg kg 5% 32% Free Free 15% 15% Free Free 846.151 846.159 u u 5% 32% Free Free 15% 15% Free Free 846.128 846.129 u u 5% 32% Free Free 15% 15% Free Free 846.126 846.127 u u 5% 32% Free Free 15% 15% Free Free 846.124 846.125 u u 5% 32% Free Free 15% 15% Free Free 846.122 846.123 u u Import Duty Fiscal Excise (3) 32% (4) Free VAT (5) 15% Export Duty (6) Free Statistical___ Code Unit (7) 846.119 (8) kg
434
Item No. (1) 6216.00.00
Description (2) 62.16 Gloves, mittens and mitts. 62.17 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.
VAT (5) 15%
6217.10 6217.10.10
- Accessories - - - Collars, shirt fronts, cuffs, tuckers, fallals, bodice-fronts, jabots, flouces, yokes and similar accessories and trimmings for garments - - - Badges, labels, emblems and the like - - - Stockings, socks and sockettes - - - Belts of all kinds (including bandoliers) and sashes - - - Other - Parts 5% Free 15% Free 846.191 kg
6217.10.20 6217.10.30 6217.10.40
5% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
846.192 846.193 846.194
kg kg kg
6217.10.90 6217.90.00
32% 32%
Free Free
15% 15%
Free Free
846.195 846.199
kg kg
435
Section XI Chapter 63 Notes Chapter 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags Notes. 1.2.Sub-Chapter 1 applies only to made up articles, of any textile fabrics. Sub-Chapter 1 does not cover: (a) (b) 3.Goods of Chapters 56 to 62; or Worn clothing or other worn articles of heading 63.09.
Heading 63.09 applies only to the following goods: (a) Articles of textile materials: (i) (ii) (iii) (iv) (b) Clothing and clothing accessories, and parts thereof; Blankets and travelling rugs; Bed linen, table linen, toilet linen and kitchen linen; Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;
Footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements: (i) (ii) they must show signs of appreciable wear, and they must be presented in bulk or in bales, sacks or similar packings.
Sub-Chapter I Other made up textile articles 6301 6302 6303 6304 6305 6306 6307 Blankets and travelling rugs Bed linen, table linen, toilet linen and kitchen linen Curtains (including drapes) and interior blinds; curtain or bed valances Other furnishing articles, excluding those of 9404 Sacks and bags, of a kind used for the packing of goods Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods Other made up articles, including dress patterns
436
Sub-Chapter II Sets
6308
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale Sub-Chapter III Worn clothing and worn textile articles; rags
6309 6310
Worn clothing and other worn articles Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
Item No. (1)
Description (2) I.-OTHER MADE UP TEXTILE ARTICLES 63.01 Blankets and travelling rugs.
VAT (5)
Export Duty (6)
6301.10.00 6301.20.00
- Electric blankets - Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair - Blankets (other than electric blankets) and travelling rugs, of cotton - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres - Other blankets and travelling rugs 63.02 Bed linen, table linen, toilet linen and kitchen linen.
32% 32%
Free Free
15% 15%
Free Free
775.850 658.310
u kg
6301.30.00
32%
Free
15%
Free
658.320
kg
6301.40.00
32%
Free
15%
Free
658.330
kg
6301.90.00
32%
Free
15%
Free
658.390
kg
6302.10.00
- Bed linen, knitted or crocheted - Other bed linen, printed :
32%
Free
15%
Free
658.410
kg
6302.21.00 6302.22.00 6302.29.00
- - Of cotton - - Of man-made fibres - - Of other textile materials
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
658.421 658.431 658.432
kg kg kg
437
Item No. (1)
Description (2) - Other bed linen :
VAT (5)
6302.31.00 6302.32.00 6302.39.00 6302.40.00
- - Of cotton - - Of man-made fibres - - Of other textile materials - Table linen, knitted or crocheted - Other table linen :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
658.422 658.433 658.434 658.440
kg kg kg kg
6302.51.00 6302.53.00 6302.59.00 6302.60.00
- - Of cotton - - Of man-made fibres - - Of other textile materials - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton - Other :
32% 32% 32% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
658.461 658.462 658.469 658.471
kg kg kg kg
6302.91.00 6302.93.00 6302.99.00
- - Of cotton - - Of man-made fibres - - Of other textile materials 63.03 Curtains (including drapes) and interior blinds; curtain or bed valances. - Knitted or crocheted :
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
658.472 658.482 658.489
kg kg kg
6303.12.00
- - Of synthetic fibres
32%
Free
15%
Free
658.512
kg
438
Item No. (1) 6303.19.00
Description (2) - - Other textile materials - Other :
VAT (5) 15%
6303.91.00 6303.92.00 6303.99.00
- - Of cotton - - Of synthetic fibres - - Of other textile materials 63.04 Other furnishing articles, excluding those of heading 94.04. - Bedspreads :
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
658.517 658.518 658.519
kg kg kg
6304.11.00 6304.19.00
- - Knitted or crocheted - - Other - Other :
32% 32%
Free Free
15% 15%
Free Free
658.521 658.529
kg kg
6304.91.00 6304.92.00 6304.93.00
- - Knitted or crocheted - - Not knitted or crocheted, of cotton - - Not knitted or crocheted, of synthetic fibres - - Not knitted or crocheted, of other textile materials 63.05 Sacks and bags, of a kind used for the packing of goods.
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
658.591 658.592 658.593
kg kg kg
6304.99.00
32%
Free
15%
Free
658.599
kg
6305.10.00
- Of jute or of other textile bast fibres of heading 53.03 - Of cotton
32%
Free
15%
Free
658.110
kg
6305.20.00
32%
Free
15%
Free
658.120
kg
439
Item No. (1)
Description (2) - Of man-made textile materials :
VAT (5)
6305.32.00 6305.33.00
- - Flexible intermediate bulk containers - - Other, of polyethylene or polypropylene strip or the like - - Other - Of other textile materials 63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. - Tarpaulins, awnings and sunblinds :
32% 32%
Free Free
15% 15%
Free Free
658.132 658.133
kg kg
6305.39.00 6305.90.00
32% 32%
Free Free
15% 15%
Free Free
658.139 658.190
kg kg
6306.12.00 6306.19.00
- - Of synthetic fibres - - Of other textile materials - Tents :
32% 32%
Free Free
15% 15%
Free Free
658.212 658.219
kg kg
6306.22.00 6306.29.00
- - Of synthetic fibres - - Of other textile materials - Sails - Pneumatic mattresses
32% 32%
Free Free
15% 15%
Free Free
658.222 658.229
kg kg
6306.30.00 6306.40.00
32% 32%
Free Free
15% 15%
Free Free
658.221 658.223
kg kg
Section XI Chapter 63 63.07/63.10 Item No. (1) Description (2) - Other : 6306.91.00 6306.99.00 - - Of cotton - - Of other textile materials 63.07 Other made up articles, including dress patterns 6307.10.00 - Floor-cloths, dish-cloths, dusters and similar cleaning cloths - Life-jackets and life-belts - Other - - - Dress patterns - - - Other II. - SETS 6308.00.00 63.08 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. III.- WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 6309.00.00 63.09 Worn clothing and other worn articles.
440
VAT (5)
Export Duty (6)
32% 32%
Free Free
15% 15%
Free Free
658.291 658.299
kg kg
32%
Free
15%
Free
658.920
kg
6307.20.00 6307.90 6307.90.10 6307.90.90
32%
Free
15%
Free
658.932
kg
5% 32%
Free Free
15% 15%
Free Free
658.937 658.939
kg kg
5%
Free
15%
Free
658.990
kg
96 Free per kg or 32% whichever is greater
15%
Free
269.010
kg
63.10 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 6310.10.00 6310.90.00 - Sorted - Other 5% 5% Free Free 15% 15% Free Free 269.021 269.029 kg kg
441
Section XII Chapter 64 Notes
Section XII FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR Chapter 64 Notes. 1.Footwear, gaiters and the like; parts of such articles
This Chapter does not cover : (a) (b) (c) (d) (e) (f) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material; Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI); Worn footwear of heading 63.09; Articles of asbestos (heading 68.12); Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2.-
For the purposes of heading 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braids, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06. For the purposes of this Chapter : (a) The terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and The term "leather" refers to the goods of headings 41.07 and 41.12 to 41.14.
3.-
(b) 4.-
Subject to Note 3 to this Chapter : (a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
(b)
Subheading Note. 1.For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies only to : (a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, springs, stops, clips, bars or the like; (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
442
Section XII Chapter 64 64.01/64.02 6401 6402 6403 6404 6405 6406 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes Other footwear with outer soles and uppers of rubber or plastics Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials Other footwear Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Item No. (1)
Description (2) 64.01 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
VAT (5)
Export Duty (6)
6401.10.00
- Footwear incorporating a protective metal toe-cap - Other footwear :
32%
10%
15%
Free
851.110
2u
6401.92.00
- - Covering the ankle but not covering the knee
32%
10%
15%
Free
851.312
2u
6401.99.00
- - Other 64.02 Other footwear with outer soles and uppers of rubber or plastics. - Sports footwear :
32%
10%
15%
Free
851.319
2u
6402.12.00
- - Ski-boots, crosscountry ski footwear and snowboard boots
32%
10%
15%
Free
851.210
2u
6402.19.00
- - Other
32%
10%
15%
Free
851.230
2u
443
Section XII Chapter 64 64.03 Item No. (1) 6402.20.00 Description (2) - Footwear with upper straps or thongs assembled to the sole by means of plugs - Other footwear : 6402.91.00 6402.99.00 - - Covering the ankle - - Other 64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. - Sports footwear : 6403.12.00 - - Ski-boots, cross-country ski footwear and snowboard boots 6403.19.00 6403.20.00 - - Other - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 6403.40.00 - Other footwear, incorporating a protective metal toe-cap - Other footwear with outer soles of leather : 6403.51.00 6403.59.00 - - Covering the ankle - - Other - Other footwear : 6403.91.00 6403.99.00 - - Covering the ankle - - Other 32% 32% 10% 10% 15% 15% Free Free 851.487 851.489 2u 2u 32% 32% 10% 10% 15% 15% Free Free 851.481 851.482 2u 2u 32% 10% 15% Free 851.150 2u 32% 32% 10% 10% 15% 15% Free Free 851.240 851.410 2u 2u 32% 10% 15% Free 851.220 2u 32% 32% 10% 10% 15% 15% Free Free 851.322 851.329 2u 2u Import Duty Fiscal Excise (3) 32% (4) 10% VAT (5) 15% Export Duty (6) Free Statistical___ Code Unit (7) 851.321 (8) 2u
444
Section XII Chapter 64 64.04/64.06 Item No. (1) Description (2) 64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. - Footwear with outer soles of rubber or plastics : 6404.11.00 - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 6404.19.00 6404.20.00 - - Other - Footwear with outer soles of leather or composition leather 64.05 Other footwear. 6405.10.00 - With uppers of leather or composition leather 6405.20.00 - With uppers of textile materials 6405.90.00 - Other 64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. 6406.10.00 - Uppers and parts thereof, other than stiffeners 6406.20.00 - Outer soles and heels, of rubber or plastics - Other : 6406.91.00 6406.99.00 - - Of wood - - Of other materials 5% 5% Free Free 15% 15% Free Free 851.991 851.999 kg kg 5% Free 15% Free 851.920 kg 5% Free 15% Free 851.910 kg 32% 10% 15% Free 851.700 2u 32% 10% 15% Free 851.590 2u 32% 10% 15% Free 851.490 2u 32% 32% 10% 10% 15% 15% Free Free 851.510 851.520 2u 2u 32% 10% 15% Free 851.250 2u Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
445
Section XII Chapter 65 65.01/65.02 Chapter 65 Headgear and parts thereof Notes. 1.This Chapter does not cover: (a) (b) (c) 2.6501 6502 6504 6505 Worn headgear of heading 63.09; Asbestos headgear (heading 68.12); or Dolls' hats, other toy hats or carnival articles of Chapter 95.
Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals. Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed Other headgear, whether or not lined or trimmed Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
6506 6507
Item No. (1) 6501.00.00
Description (2) 65.01 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. 65.02 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed.
VAT (5) 15%
6502.00.00
32%
Free
15%
Free
657.620
kg
446
Section XII Chapter 65 65.04/65.07 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2)
VAT (5)
6504.00.00
65.04 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.
32%
Free
15%
Free
848.420
kg
6505.10.00 6505.90.00
- Hair nets - Other 65.06 Other headgear, whether or not lined or trimmed.
15% 32%
Free Free
15% 15%
Free Free
848.431 848.439
kg kg
6506.10.00
- Safety headgear - Other :
15%
Free
15%
Free
848.440
6506.91.00 6506.99.00 6507.00.00
- - Of rubber or of plastics - - Of other materials 65.07 Head-bands, linings, covers, hat foundations, hat frames, peaks and chin straps, for headgear.
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
848.450 848.499 848.480
kg kg kg
447
Section XII Chapter 66 66.01/66.02 Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof Notes. 1.This Chapter does not cover : (a) (b) (c) 2.Measure walking-sticks or the like (heading 90.17); Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.
6601 6602 6603
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) Walking-sticks, seat-sticks, whips, riding-crops and the like Parts, trimmings and accessories of articles of 6601 or 6602
Item No. (1)
Description (2) 66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).
VAT (5)
Export Duty (6)
6601.10.00
- Garden or similar umbrellas - Other :
15%
Free
15%
Free
899.411
6601.91.00 6601.99.00 6602.00.00
- - Having a telescopic shaft - - Other 66.02 Walking-sticks, seat-sticks, whips, riding-crops and the like.
15% 15% 5%
Free Free Free
15% 15% 15%
Free Free Free
899.417 899.419 899.420
u u u
448
Section XII Chapter 66 66.03 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
66.03 Parts, trimmings accessories of articles of heading 66.01 or 66.02. 6603.20.00 - Umbrella frames, including frames mounted on shafts (sticks) - Other 5% Free 15% Free 899.492 kg
6603.90.00
5%
Free
15%
Free
899.499
kg
449
Section XII Chapter 67 Notes Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Notes. 1.This Chapter does not cover : (a) (b) (c) (d) (e) (f) 2.Straining cloth of human hair (heading 59.11); Floral motifs of lace, of embroidery or other textile fabric (Section XI); Footwear (Chapter 64); Headgear or hair-nets (Chapter 65); Toys, sports requisites or carnival articles (Chapter 95); or Feather dusters, powder-puffs or hair sieves (Chapter 96).
Heading 67.01 does not cover: (a) (b) (c) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04); Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or Artificial flowers or foliage or parts thereof or made up articles of heading 67.02.
3.-
Heading 67.02 does not cover: (a) (b) Articles of glass (Chapter 70); or Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.
6701 6702 6703 6704
Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of 0505 and worked quills and scapes) Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
450
Section XII Chapter 67 67.01/67.04 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) VAT (5) Export Duty (6) Statistical___ Code Unit (7) (8)
6701.00.00
67.01 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes). 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.
5%
Free
15%
Free
899.920
kg
6702.10.00 6702.90.00 6703.00.00
- Of plastics - Of other materials 67.03 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. 67.04 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. - Of synthetic textile materials :
15% 15% 5%
Free Free Free
15% 15% 15%
Free Free Free
899.210 899.290 899.940
kg kg kg
6704.11.00 6704.19.00 6704.20.00 6704.90.00
- - Complete wigs - - Other - Of human hair - Of other materials
15% 15% 15% 15%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
899.951 899.952 899.955 899.959
kg kg kg kg
_________________________
451
Section XIII Chapter 68 Notes Section XIII ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials
Notes. 1.This Chapter does not cover: (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) (n) 2.Goods of Chapter 25; Coated, impregnated or covered paper and paper board of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper); Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); Articles of Chapter 71; Tools or parts of tools, of Chapter 82; Lithographic stones of heading 84.42; Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; Dental burrs (heading 90.18); Articles of Chapter 91 (for example, clocks and clock cases); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); Articles of Chapter 95 (for example, toys, games and sports requisites); Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), 96.09 (for example, slate pencils) or 96.10 (for example, drawing slates); or Articles of Chapter 97 (for example, works of art).
In heading 68.02 the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
452
Section XIII Chapter 68
6801 6802
Setts, curbstones and flagstones, of natural stone (except slate) Worked monumental or building stone (except slate) and articles thereof, other than goods of 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) Worked slate and articles of slate or of agglomerated slate Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or soundabsorbing mineral materials, other than those of 6811 or 6812 or of Chapter 69 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders Articles of plaster or of compositions based on plaster Articles of cement, of concrete or of artificial stone, whether or not reinforced Articles of asbestos-cement, of cellulose fibre-cement or the like Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of 6811 or 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included
6803 6804
6805 6806
6807 6808 6809 6810 6811 6812
6813
6814 6815
453
Section XIII Chapter 68 68.01/68.02 Import Duty Fiscal Excise (3) 5% (4) Free Export Duty (6) Free Statistical___ Code Unit (7) 661.310 (8) kg
Item No. (1) 6801.00.00
Description (2) 68.01 Setts, curbstones and flagstones, of natural stone (except slate). 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).
VAT (5) 15%
6802.10.00
- Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface :
5%
Free
15%
Free
661.330
kg
6802.21.00 6802.23.00 6802.29.00
- - Marble, travertine, and alabaster - - Granite - - Other stone - Other :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
661.340 661.352 661.359
kg kg kg
6802.91.00 6802.92.00 6802.93.00 6802.99.00
- - Marble, travertine, and alabaster - - Other calcareous stone - - Granite - - Other stone
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
661.360 661.391 661.392 661.399
kg kg kg kg
454
Section XIII Chapter 68 68.03/68.05 Item No. (1) 6803.00.00 Description (2) 68.03 Worked slate and articles of slate or of agglomerated slate. 68.04 Millstones, grind-stones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. 6804.10.00 - Millstones and grindstones for milling, grinding or pulping - Other millstone, grind-stones, grinding wheels and the like : 6804.21.00 6804.22.00 6804.23.00 6804.30.00 - - Of agglomerated synthetic or natural diamond - - Of other agglomerated abrasives or of ceramics - - Of natural stone - Hand sharpening or polishing stones 68.05 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. 6805.10.00 6805.20.00 6805.30.00 - On a base of woven textile fabric only - On a base of paper or paperboard only - On the base of other materials 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 663.210 663.220 663.290 kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 663.121 663.122 663.123 663.130 kg kg kg kg 5% Free 15% Free 663.110 kg Import Duty Fiscal Excise (3) 5% (4) Free VAT (5) 15% Export Duty (6) Free Statistical___ Code Unit (7) 661.320 (8) kg
455
Section XIII Chapter 68 68.06/68.08 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) 68.06 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral material; mixtures and articles of heatinsulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69.
VAT (5)
6806.10.00
- Slag wool, rock wool and similar mineral wools (including inter-mixtures thereof), in bulk, sheets or rolls - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) - Other 68.07 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).
5%
Free
15%
Free
663.510
kg
6806.20.00
5%
Free
15%
Free
663.520
kg
6806.90.00
5%
Free
15%
Free
663.530
kg
6807.10.00 6807.90.00 6808.00
- In rolls - Other 68.08 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. - - - Floor coverings in the piece and rectangular tiles - - - Other
5% 5%
Free Free
15% 15%
Free Free
661.811 661.819
kg kg
6808.00.10 6808.00.90
5% 5%
Free Free
15% 15%
Free Free
661.821 661.829
kg kg
456
Section XIII Chapter 68 68.09/68.10 Import Duty Fiscal Excise (3) (4) Export Duty (6) Statistical___ Code Unit (7) (8)
Item No. (1)
Description (2) 68.09 Articles of plaster or of compositions based on plaster. - Boards, sheets, panels, tiles and similar articles, not ornamented :
VAT (5)
6809.11
- - Faced or reinforced with paper or paperboard only - - - Floor covering in the piece and rectangular tiles - - - Other - - Other : - - - Floor covering in the piece and rectangular tiles - - - Other - Other articles 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced. - Tiles, flagstones, bricks and similar articles : 5% Free 15% Free 663.313 kg 5% Free 15% Free 663.311 kg
6809.11.10
6809.11.90 6809.19 6809.19.10
5%
Free
15%
Free
663.312
kg
6809.19.90 6809.90.00
5% 5%
Free Free
15% 15%
Free Free
663.314 663.319
kg kg
6810.11.00 6810.19.00
- - Building blocks and bricks - - Other - Other articles :
15% 15%
Free Free
15% 15%
Free Free
663.321 663.329
kg kg
6810.91.00
- - Prefabricated structural components for building or civil engineering - - Other
15%
Free
15%
Free
663.341
kg
6810.99.00
15%
Free
15%
Free
663.349
kg
457
Section XIII Chapter 68 68.11/68.12
Item No. (1)
Description (2) 68.11 Articles of asbestoscement, of cellulose fibrecement or the like.
VAT (5)
Export Duty (6)
6811.40.00
- Containing asbestos - Not containing asbestos :
5%
Free
15%
Free
661.831
kg
6811.81.00 6811.82 6811.82.10 6811.82.90 6811.83.00 6811.89.00
- - Corrugated sheets - - Other sheets, panels, tiles and similar articles - - - Floor coverings in the piece and rectangular tiles - - - Other - - Tubes, pipes and tube or pipe fittings - - Other articles 68.12 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13.
5%
Free
15%
Free
661.832
kg
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
661.833 661.834 661.835 661.839
kg kg kg kg
6812.80.00
- Of crocidolite - Other :
5%
Free
15%
Free
663.815
kg
6812.91.00
- - Clothing, clothing accessories, footwear and headgear - - Paper, millboard and felt - - Compressed asbestos fibre jointing, in sheets or rolls - - Other
5%
Free
15%
Free
663.816
kg
6812.92.00 6812.93.00 6812.99.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
663.817 663.818 663.819
kg kg kg
458
Item No. (1)
Description (2) 68.13 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials.
VAT (5)
Export Duty (6)
6813.20.00
- - Containing asbestos - Not containing asbestos :
15%
Free
15%
Free
663.821
kg
6813.81.00 6813.89 6813.89.10
- - Brake linings and pads - - Other - - - Of a kind used as replacement component in motor vehicles of 8701 to 8705 - - - Other 68.14 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.
15%
Free
15%
Free
663.822
kg
15%
Free
15%
Free
663.823
kg
6813.89.90
15%
Free
15%
Free
663.829
kg
6814.10.00
- Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support - Other 68.15 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.
5%
Free
15%
Free
663.351
kg
6814.90.00
5%
Free
15%
Free
663.359
kg
6815.10.00
- Non-electrical articles of graphite or other carbon
5%
Free
15%
Free
663.360
kg
459
Item No. (1) 6815.20.00
Description (2) - Articles of peat - Other articles :
VAT (5) 15%
6815.91
- - Containing magnesite, dolomite or chromote - - - Refractory bricks, blocks, tiles and similar refractory constructional goods including floor coverings - - - Other - - Other : - - - Refractory bricks, blocks, tiles and similar refractory constructional goods including floor coverings - - - Other 15% Free 15% Free 663.391 kg 15% Free 15% Free 663.381 kg
6815.91.10
6815.91.90 6815.99 6815.99.10
5%
Free
15%
Free
663.389
kg
6815.99.90
5%
Free
15%
Free
663.399
kg
460
Section XIII Chapter 69 Notes Chapter 69 Ceramic products Notes. 1.2.This Chapter applies only to ceramic products which have been fired after shaping. to such products other than those classifiable in headings 69.01 to 69.03. This Chapter does not cover: (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) Products of heading 28.44; Articles of heading 68.04; Articles of Chapter 71 (for example, imitation jewellery); Cermets of heading 81.13; Articles of Chapter 82; Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; Artificial teeth (heading 90.21); Articles of Chapter 91 (for example, clocks and clock cases); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); Articles of Chapter 95 (for example, toys, games and sports requisites); Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or Articles of Chapter 97 (for example, works of art). Sub-Chapter I Goods of siliceous fossil meals or of similar siliceous earths, and refractory goods 6901 6902 6903 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths Sub-Chapter II Other ceramic products 6904 6905 6906 Ceramic building bricks, flooring blocks, support or filler tiles and the like Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods Ceramic pipes, conduits, guttering and pipe fittings Headings 69.04 to 69.14 apply only
461
6907 6908 6909
Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures Tableware, kitchenware, other household articles and toilet articles, of porcelain or china Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china Statuettes and other ornamental ceramic articles Other ceramic articles
6910 6911 6912 6913 6914
Item No. (1)
Description (2) I.-GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS
___ VAT (5)
Export Duty (6)
6901.00.00
69.01 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. 69.02 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.
5%
Free
15%
Free
662.310
kg
6902.10.00
- Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3
5%
Free
15%
Free
662.321
kg
462
Section XIII Chapter 69 69.03/69.05 Item No. (1) 6902.20.00 Description (2) - Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products - Other 69.03 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths. 6903.10.00 - Containing by weight more than 50% of graphite or other carbon or of a mixture of these products - Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) - Other II.-OTHER CERAMIC PRODUCTS 69.04 Ceramic building bricks, flooring blocks, support or filler tiles and the like. 6904.10.00 6904.90.00 - Building bricks - Other 69.05 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. 6905.10.00 6905.90.00 - Roofing tiles - Other 5% 5% Free Free 15% 15% Free Free 662.421 662.429 kg kg 5% 5% Free Free 15% 15% Free Free 662.411 662.419 1000 u kg 5% Free 15% Free 663.710 kg Fiscal (3) 5% Import Duty ___ Excise VAT (4) Free (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 662.322 (8) kg
6902.90.00
5%
Free
15%
Free
662.329
kg
6903.20.00
5%
Free
15%
Free
663.720
kg
6903.90.00
5%
Free
15%
Free
663.790
kg
463
Section XIII Chapter 69 69.06/69.09 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2)
6906.00.00
69.06 Ceramic pipes, conduits, guttering and pipe fittings. 69.07 Unglazed ceramic flags and paving hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.
5%
Free
15%
Free
662.430
kg
6907.10.00
- Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm - Other 69.08 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.
5%
Free
15%
Free
662.441
m2
6907.90.00
5%
Free
15%
Free
662.449
m2
6908.10.00
- Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm - Other 69.09 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. - Ceramic wares for laboratory, chemical or other technical uses :
5%
Free
15%
Free
662.451
m2
6908.90.00
5%
Free
15%
Free
662.459
m2
6909.11.00
- - Of porcelain or china
5%
Free
15%
Free
663.911
kg
464
Item No. (1)
Description (2)
___ VAT (5)
Export Duty (6)
6909.12.00
- - Articles having a hardness equivalent to 9 or more on the Mohs scale - - Other - Other 69.10 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.
5%
Free
15%
Free
663.912
kg
6909.19.00 6909.90.00
5% 5%
Free Free
15% 15%
Free Free
663.913 663.919
kg kg
6910.10.00 6910.90.00
- Of porcelain or china - Other 69.11 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
5% 5%
Free Free
15% 15%
Free Free
812.210 812.290
u u
6911.10.00 6911.90.00 6912.00.00
- Tableware and kitchenware - Other 69.12 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. 69.13 Statuettes and other ornamental ceramic articles.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
666.110 666.120 666.130
kg kg kg
6913.10.00 6913.90.00
- Of porcelain or china - Other
15% 15%
Free Free
15% 15%
Free Free
666.210 666.290
kg kg
465
Section XIII Chapter 69 69.14 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2)
69.14 Other ceramic articles. 6914.10.00 6914.90.00 - Of porcelain or china - Other 5% 5% Free Free 15% 15% Free Free 663.991 663.999 kg kg
466
Section XIII Chapter 70 Notes
Chapter 70 Glass and glassware
Notes. 1.This Chapter does not cover : (a) (b) (c) (d) (e) (f) (g) 2.Goods of heading 32.07 (for example vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); Articles of Chapter 71 (for example, imitation jewellery); Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading94.05; Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
For the purposes of headings 70.03, 70.04 and 70.05 : (a) (b) (c) glass is not regarded as "worked" by reason of any process it has undergone before annealing; cutting to shape does not affect the classification of glass in sheets; the expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3.4.-
The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles. For the purposes of heading 70.19, the expression "glass wool" means : (a) (b) Mineral wools with a silica (SiO2) content not less than 60% by weight; Mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06. 5.Throughout the Schedule, the expression "glass" includes fused quartz and other fused silica.
Subheading Note. 1.For the purposes of subheadings 7013.22, 7013.33 , 7013.41 and 7013.91, the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24%.
467
Section XIII Notes
7001 7002 7003 7004 7005 7006 7007 7008 7009 7010 7011 7012 7013 7014 7015
Cullet and other waste and scrap of glass; glass in the mass Glass in balls (other than microspheres of 7018), rods or tubes, unworked Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked Glass of 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials Safety glass, consisting of toughened (tempered) or laminated glass Multiple-walled insulating units of glass Glass mirrors, whether or not framed, including rear-view mirrors Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like Glass inners for vacuum flasks or for other vacuum vessels Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of 7010 or 7018) Signalling glassware and optical elements of glass (other than those of 7015), not optically worked Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) Other articles of glass
7016
7017 7018
7019 7020
468
Item No. (1)
Description (2)
___ VAT (5)
Export Duty (6)
7001.00.00
70.01 Cullet and other waste and scrap of glass; glass in the mass. 70.02 Glass in balls (other than microspheres of heading No. 70.18), rods or tubes, Unworked.
5%
Free
15%
Free
664.110
kg
7002.10.00 7002.20.00
- Balls - Rods - Tubes :
5% 5%
Free Free
15% 15%
Free Free
664.121 664.122
kg kg
7002.31.00 7002.32.00
- - Of fused quartz or other fused silica - - Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 C to 300 C - - Other 70.03 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. - Non-wired sheets :
5% 5%
Free Free
15% 15%
Free Free
664.123 664.124
kg kg
7002.39.00
5%
Free
15%
Free
664.125
kg
7003.12.00
- - Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer - - Other - Wired sheets - Profiles
5%
Free
15%
Free
664.511
m2
7003.19.00 7003.20.00 7003.30.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
664.519 664.520 664.530
m2 m2 m2
469
Section XIII Chapter 70 70.04/70.06 Item No. (1) Description (2) 70.04 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked. 7004.20.00 - Glass coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or nonreflecting layer - Other glass 70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked. 7005.10.00 - Non-wired glass, having an absorbent, reflecting or non-reflecting layer - Other non-wired glass : 7005.21.00 - - Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground - - Other - Wired glass 70.06 Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials. 5% Free 15% Free 664.416 m2 5% Free 15% Free 664.411 m2 5% Free 15% Free 664.310 m2 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7004.90.00
5%
Free
15%
Free
664.390
m2
7005.29.00 7005.30.00 7006.00.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
664.419 664.420 664.910
m2 m2 kg
470
Section XIII Chapter 70 70.07/70.09 Item No. (1) Description (2) 70.07 Safety glass, consisting of toughened (tempered) or laminated glass. - Toughened (tempered) safety glass : 7007.11.00 - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels - - Other - Laminated safety glass : 7007.21.00 - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels - - Other 70.08 Multiple-walled insulating units of glass. 70.09 Glass mirrors, whether or not framed, including rear-view mirrors. 7009.10.00 - Rear-view mirrors for vehicles - Other : 7009.91.00 7009.92.00 - - Unframed - - Framed 5% 5% Free Free 15% 15% Free Free 664.891 664.892 kg kg 5% Free 15% Free 664.810 kg 5% Free 15% Free 664.721 kg 5% Free 15% Free 664.711 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7007.19.00
5%
Free
15%
Free
664.719
m2
7007.29.00 7008.00.00
5% 5%
Free Free
15% 15%
Free Free
664.729 664.920
m2 m2
471
Item No. (1)
Description (2)
70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. 7010.10.00 7010.20.00 7010.90.00 - Ampoules - Stoppers, lids and other closures - Other 70.11 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. 7011.10.00 7011.20.00 7011.90.00 - For electric lighting - For cathode-ray tubes - Other 70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18). 7013.10.00 - Of glass-ceramics 5% Free 15% Free 665.210 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 664.931 664.932 664.939 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 665.920 665.111 665.119 kg kg kg
472
Item No. (1)
Description (2) - Stemware drinking glasses other than of glass-ceramics :
___ VAT (5)
Export Duty (6)
7013.22.00 7013.28.00
- - Of lead crystal - - Other - Other drinking glasses, other than of glasses ceramics :
5% 5%
Free Free
15% 15%
Free Free
665.221 665.229
kg kg
7013.33.00 7013.37.00
- - Of lead crystal - - Other - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics :
5% 5%
Free Free
15% 15%
Free Free
665.231 665.232
kg kg
7013.41.00 7013.42.00
- - Of lead crystal - - Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within within a temperature range of 0 C to 300 C - - Other - Other glassware :
5% 5%
Free Free
15% 15%
Free Free
665.233 665.234
kg kg
7013.49.00
5%
Free
15%
Free
665.235
kg
7013.91 7013.91.10 7013.91.90 7013.99.00
- - Of lead crystal - - - Statuettes and other ornamental articles - - - Other - - Other 15% 5% 5% Free Free Free 15% 15% 15% Free Free Free 665.236 665.237 665.239 kg kg kg
473
Section XIII Chapter 70 70.14/70.16 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7014.00
70.14 Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked. - - - Reflectors and refractors for lighting purposes of a kind used with motor vehicle of headings 87.01, 8702, 8703, 8704, 8705 and trailer for articulated vehicle of heading 8716 - - - Other 70.15 Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. 5% Free 15% Free 665.951 kg
7014.00.10
7014.00.90
5%
Free
15%
Free
665.959
kg
7015.10.00 7015.90.00
- Glasses for corrective spectacles - Other 70.16 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms.
5% 5%
Free Free
15% 15%
Free Free
664.941 664.949
kg kg
474
Item No. (1)
Description (2)
7016.10.00
- Glass cubes and other glass small-wares, whether or not on a backing, for mosaics or similar decorative purposes - Other 70.17 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.
5%
Free
15%
Free
665.940
kg
7016.90.00
5%
Free
15%
Free
664.960
kg
7017.10.00
- Of fused quartz or other fused silica - Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within within a temperature range of 0 C to 300 C - Other 70.18 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.
5%
Free
15%
Free
665.911
kg
7017.20.00
5%
Free
15%
Free
665.912
kg
7017.90.00
5%
Free
15%
Free
665.919
kg
7018.10.00
- Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares
15%
Free
15%
Free
665.931
kg
475
Section XIII Chapter 70 70.19 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2)
7018.20.00
- Glass microspheres not exceeding 1 mm in diameter - Other 70.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). - Slivers, rovings, yarn and chopped strands :
5%
Free
15%
Free
665.932
kg
7018.90.00
15%
Free
15%
Free
665.933
kg
7019.11.00
- - Chopped strands, of a length of not more than 50 mm - - Rovings - - Other - Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products :
5%
Free
15%
Free
651.951
kg
7019.12.00 7019.19.00
5% 5%
Free Free
15% 15%
Free Free
651.952 651.959
kg kg
7019.31.00 7019.32.00 7019.39.00 7019.40.00
- - Mats - - Thin sheets (voiles) - - Other - Woven fabrics of roving - Other woven fabrics :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
664.951 664.952 664.953 664.954
kg kg kg kg
7019.51.00 7019.52.00
- - Of a width not exceeding 30 cm - - Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex
5% 5%
Free Free
15% 15%
Free Free
664.955 664.956
kg kg
476
Section XIII Chapter 70 70.20 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7019.59.00 7019.90 7019.90.10 7019.90.90 7020.00 7020.00.10
- - Other - Other - - - Glass wool and articles thereof - - - Other 70.20 Other articles of glass. - - - Optical fibre performs, being goods of a kind used in the manufacture of optical fibres - - - Other
5%
Free
15%
Free
664.957
kg
5% 5%
Free Free
15% 15%
Free Free
664.958 664.959
kg kg
5%
Free
15%
Free
665.991
kg
7020.00.90
5%
Free
15%
Free
665.999
kg
477
Section XIV Chapter 71 Notes
Section XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Notes. 1.Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly : (a) (b) 2.(A) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles. Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
(B) 3.-
This Chapter does not cover : (a) (b) (c) (d) (e) (f) (g) (h) (ij) Amalgams of precious metal, or colloidal precious metal (heading 28.43); Sterile surgical suture materials, dental fillings or other goods of Chapter 30; Goods of Chapter 32 (for example, lustres); Supported catalysts (heading 38.15); Articles of heading 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42; Articles of heading 43.03 or 43.04; Goods of Section XI (textiles and textile articles); Footwear, headgear or other articles of Chapter 64 or 65; Umbrellas, walking-sticks or other articles of Chapter 66;
478
Section XIV Chapter 71 Notes (k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22); Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); Arms or parts thereof (Chapter 93); Articles covered by Note 2 to Chapter 95; Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semiprecious stones. The expression "precious metal" means silver, gold and platinum. The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium. The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2 (b) to Chapter 96.
(l) (m) (n) (o) (p)
4.- (A) (B) (C) 5.-
For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules : (a) (b) (c) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum; An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum is to be treated as an alloy of gold; Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.
6.-
Except where the context otherwise requires, any reference in this Schedule to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. Throughout this Schedule the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal. Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of the Nomenclature. For the purposes of heading 71.13, the expression "articles of jewellery" means : (a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watchchains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
7.-
8.9.-
479
Section XIV Chapter 71 Notes (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious stones synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral. 10.- For the purposes of heading 71.14, the expression "articles of gold smiths or silver smiths wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use. 11.- For the purposes of heading 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hairslides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. Subheading Notes 1.2.3.For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41 the expressions "powder" and "in powder form" mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm. Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings 7110.11 and 7110.19, the expression "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium. For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals. I. - NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES 7101 7102 7103 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport Diamonds, whether or not worked, but not mounted or set Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport Dust and powder of natural or synthetic precious or semi-precious stones II. - PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL 7106 7107 7108 7109 7110 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form Base metals clad with silver, not further worked than semi-manufactured Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form Base metals or silver, clad with gold, not further worked than semi-manufactured Platinum, unwrought or in semi-manufactured forms, or in powder form
7104
7105
480
Section XIV Chapter 71 71.01
7111 7112
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal III. - JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES
7113 7114 7115 7116 7117 7118
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal Other articles of precious metal or of metal clad with precious metal Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) Imitation jewellery Coin
Item No. (1)
Description (2) I. - NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES 71.01 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.
___ VAT (5)
Export Duty (6)
7101.10.00
- Natural pearls - Cultured pearls :
32%
Free
15%
Free
667.110
kg
7101.21.00 7101.22.00
- - Unworked - - Worked
32% 32%
Free Free
15% 15%
Free Free
667.120 667.130
kg kg
481
Section XIV Chapter 71 71.02/71.03 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) 71.02 Diamonds, whether or not worked, but not mounted or set.
7102.10.00
- Unsorted - Industrial :
15%
Free
15%
Free
667.210
carat
7102.21.00
- - Unworked or simply sawn, cleaved or bruted - - Other - Non-Industrial :
15%
Free
15%
Free
277.110
carat
7102.29.00
15%
Free
15%
Free
277.190
carat
7102.31.00
- - Unworked or simply sawn, cleaved or bruted - - Other 71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport.
15%
Free
15%
Free
667.220
carat
7102.39.00
15%
Free
15%
Free
667.290
carat
7103.10.00
- Unworked or simply sawn or roughly shaped - Otherwise worked :
15%
Free
15%
Free
667.310
kg
7103.91.00 7103.99.00
- - Rubies, sapphires and emeralds - - Other
15% 15%
Free Free
15% 15%
Free Free
667.391 667.399
carat carat
482
Item No. (1)
Description (2) 71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport.
7104.10.00 7104.20.00
- Piezo-electric quartz - Other, unworked or simply sawn or roughly shaped - Other 71.05 Dust and powder of natural or synthetic precious or semi-precious stones.
15% 15%
Free Free
15% 15%
Free Free
667.410 667.420
kg kg
7104.90.00
15%
Free
15%
Free
667.490
kg
7105.10.00 7105.90.00
- Of diamonds - Other II.- PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
15% 15%
Free Free
15% 15%
Free Free
277.211 277.219
Carat kg
7106.10.00
- Powder - Other :
15%
Free
15%
3%
681.141
kg
7106.91.00 7106.92.00
- - Unwrought - - Semi-manufactured
15% 15%
Free Free
15% 15%
3% 3%
681.130 681.142
kg kg
483
Section XIV Chapter 71 71.07/71.10 Import Duty Fiscal Excise (3) 15% (4) Free ___ VAT (5) 15% Export Duty (6) 3% Statistical__ Code Unit (7) 681.120 (8) kg
Item No. (1) 7107.00.00
Description (2) 71.07 Base metals clad with silver, not further worked than semi-manufactured. 71.08 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form. - Non-monetary :
7108.11.00 7108.12.00
- - Powder - - Other unwrought forms (e.g ingots and cast bars) - - Other semi-manufactured forms - Monetary 71.09 Base metals or silver, clad with gold, not further worked than semimanufactured. 71.10 Platinum, unwrought or in semimanufactured forms, or in powder form. - Platinum :
15% 15%
Free Free
15% 15%
3% 3%
971.011 971.012
kg kg
7108.13.00 7108.20.00 7109.00.00
15% 5% 15%
Free Free Free
15% 15% 15%
3% 3% 3%
971.019 971.090 971.020
kg kg kg
7110.11.00 7110.19.00
- - Unwrought or in powder form - - Other - Palladium :
15% 15%
Free Free
15% 15%
Free Free
681.230 681.251
kg kg
7110.21.00 7110.29.00
- - Unwrought or in powder form - - Other
15% 15%
Free Free
15% 15%
Free Free
681.241 681.252
kg kg
484
Item No. (1)
Description (2) - Rhodium :
7110.31.00 7110.39.00
- - Unwrought or in powder form - - Other - Iridium, osmium and ruthenium :
15% 15%
Free Free
15% 15%
Free Free
681.242 681.253
kg kg
7110.41.00 7110.49.00 7111.00.00
- - Unwrought or in powder form - - Other 71.11 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. 71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
681.243 681.254 681.220
kg kg kg
7112.30.00
- Ash containing precious metal compounds - Other :
15%
Free
15%
Free
971.031
kg
7112.91.00
- - Of gold, including metal clad with gold but excluding sweepings containing other precious metals - - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals - - Other
15%
Free
15%
Free
971.032
kg
7112.92.00
15%
Free
15%
Free
971.033
kg
7112.99.00
15%
Free
15%
Free
971.039
kg
485
Section XIV Chapter 71 71.13 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2)
SUB-CHAPTER III III.-JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES 71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. - Of precious metal whether or not plated or clad with precious metal: 7113.11 - - Of silver, whether or not plated or clad with other precious metal : - - - Inlaid with or incorporating pearls, precious or semi-precious stones - - - Other - - Of other precious metal, whether or not plated or clad with precious metal : - - - Inlaid with or incorporating pearls, precious or semiprecious stones - - - Other - Of base metal clad with precious metal : - - - Inlaid with or incorporating pearls, precious or semi-precious stones - - - Other Free Free 15% Free 897.315 kg Free Free 15% Free 897.313 kg Free Free 15% Free 897.311 kg
7113.11.10
7113.11.90 7113.19
Free
Free
15%
Free
897.312
kg
7113.19.10
7113.19.90 7113.20 7113.20.10
Free
Free
15%
Free
897.314
kg
7113.20.90
Free
Free
15%
Free
897.316
kg
486
Item No. (1)
Description (2) 71.14 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. - Of precious metal whether or not plated or clad with precious metal :
7114.11.00
- - Of silver, whether or not plated or clad with other precious metal : - - Of other precious metal, whether or not plated or clad with precious metal - Of base metal clad with precious metal 71.15 Other articles of precious metal or of metal clad with precious metal.
15%
Free
15%
Free
897.321
kg
7114.19.00
15%
Free
15%
Free
897.322
kg
7114.20.00
15%
Free
15%
Free
897.323
kg
7115.10.00
- Catalysts in the form of wire cloth or grill, of platinum - Other : - - - Chain of precious metal - - - Other 71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed).
15%
Free
15%
Free
897.410
kg
7115.90 7115.90.10 7115.90.90
15% 15%
Free Free
15% 15%
Free Free
897.491 897.499
kg kg
7116.10.00 7116.20.00
- Of natural or cultured pearls - Of precious or semiprecious stones (natural, synthetic or reconstructed)
32% 32%
Free Free
15% 15%
Free Free
897.331 897.332
kg kg
487
Item No. (1)
Description (2)
71.17 Imitation Jewellery. - Of base metal, whether or not plated with precious metal : 7117.11.00 7117.19.00 7117.90.00 - - Cuff-links and studs - - Other - Other 71.18 Coin. 7118.10.00 - Coin (other than gold coin), not being legal tender - Other 5% Free 15% Free 961.000 kg Free Free Free Free Free Free 15% 15% 15% Free Free Free 897.211 897.219 897.290 kg kg kg
7118.90.00
5%
Free
15%
Free
999.900
kg
488
Section XV Chapter 72 Notes Section XV BASE METALS AND ARTICLES OF BASE METAL
Notes. 1.This Section does not cover : (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) (n) 2.Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15); Ferro-cerium or other pyrophoric alloys (heading 36.06); Headgear or parts thereof of heading 65.06 or 65.07; Umbrella frames or other articles of heading 66.03; Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); Articles of Section XVI (machinery, mechanical appliances and electrical goods); Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft); Instruments or apparatus of Section XVIII, including clock or watch springs; Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition); Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings); Articles of Chapter 95 (for example, toys, games, sports requisites); Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or Articles of Chapter 97 (for example, works of art).
Throughout this Nomenclature, the expression "parts of general use" means : (a) (b) (c) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal; Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06. In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
489
Section XV Chapter 72 Notes
3.-
Throughout the Nomenclature, the expression "base metals" means : iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. Throughout the Nomenclature, the term "cermets" means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term "cermets" includes sintered metal carbides (metal carbides sintered with a metal). Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74): (a) (b) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals; An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present; In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
4.-
5.-
(c) 6.7.-
Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal. Classification of composite articles : Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose : (a) (b) (c) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and A cermet of heading 81.13 is regarded as a single base metal.
8.-
In this Section, the following expressions have the meanings hereby assigned to them : (a) Waste and scrap Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b) Powders Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
490
Section XV Chapter 72 Notes Chapter 72 Iron and steel Notes. 1.In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the following expressions have the meanings hereby assigned to them : (a) Pig iron Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits : (b) not more than 10 % of chromium not more than 6% of manganese not more than 5% of phosphorus not more than 8% of silicon a total of not more than 10% of other elements.
Spiegeleisen Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of manganese and otherwise conforming to the specification at (a) above. Ferro-alloys Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following : more than 10 % chromium more than 30 % of manganese more than 3 % of phosphorus more than 8 % of silicon a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.
(c)
(d)
Steel Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportion of carbon.
491
(e)
Stainless steel Alloy steels containing, by weight, 1.2 % or less of carbon and 10.5 % or more of chromium, with or without other elements. Other alloy steel Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown : - 0.3 % more of aluminium - 0.0008 % or more of boron - 0.3 % or more of chromium - 0.3 % or more of cobalt - 0.4 % or more of copper - 0.4 % or more of lead - 1.65 % or more of manganese - 0.08 % or more of molybdenum - 0.3 % or more of nickel - 0.06 % or more of niobium - 0.6 % or more of silicon - 0.05 % or more of titanium - 0.3 % or more of tungsten (wolfram) - 0.1 % or more of vanadium - 0.05 % or more of zirconium - 0.1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
(f)
(g)
Remelting scrap ingots or iron or steel Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. Granules Products of which less than 90% by weight passes through a sieve with mesh aperture of 1mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5mm.
(h)
492
(ij)
Semi-finished products Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils.
(k)
Flat-rolled products Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of : coils of successively superimposed layers, or straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of width which exceeds 150 mm and measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. (l) Bars and rods, hot-rolled, in irregularly wound coils Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). Other bars and rods Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may : (n) have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); be twisted after rolling.
(m)
Angles, shapes and sections Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
493
Section XV Chapter 72 Notes Chapter 72 does not include products of heading 73.01 or 73.02. (o) Wire Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products. Hollow drill bars and rods Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.
(p)
2.3.-
Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.
Subheading Notes. 1.In this Chapter the following expressions have the meanings hereby assigned to them : (a) Alloy pig iron Pig iron containing, by weight, one or more of the following elements in the specified proportions : (b) more than 0.2% of chromium more than 0.5% of copper more than 0.5% of nickel more than 0.1% of any of the following elements : aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
Non-alloy free-cutting steel Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions : 0.08% or more of sulphur 0.1% or more of lead more than 0.5% of selenium more than 0.01% of tellurium more than 0.05% of bismuth
(c)
Silicon-electrical steel Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight no more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.
494
Section XV Chapter 72 Notes (d) High speed steel Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium. (e) Silico-manganese steel Alloy steels containing by weight : 2.not more than 0.7% of carbon, 0.5% or more but not more than 1.9% of manganese, and 0.6% or more but not more than 2.5% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.
For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed : A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage. For the application of this rule the unspecified "other elements" referred to in Chapter Note 1 (c) must each exceed 10% by weight. SUB-CHAPTER I PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM
7201 7202 7203 7204 7205
Pig iron and spiegeleisen in pigs, blocks or other primary forms Ferro-alloys Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms Ferrous waste and scrap; remelting scrap ingots of iron or steel Granules and powders, of pig iron, spiegeleisen, iron or steel SUB-CHAPTER II IRON AND NON-ALLOY STEEL
7206 7207 7208 7209
Iron and non-alloy steel in ingots or other primary forms (excluding iron of 7203) Semi-finished products of iron or non-alloy steel Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated
495
Section XV Chapter 72 Notes 7210 7211 7212 7213 7214 7215 7216 7217 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling Other bars and rods of iron or non-alloy steel Angles, shapes and sections of iron or non-alloy steel Wire of iron or non-alloy steel SUB-CHAPTER III STAINLESS STEEL 7218 7219 7220 7221 7222 7223 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel Flat-rolled products of stainless steel, of a width of 600 mm or more Flat-rolled products of stainless steel, of a width of less than 600 mm Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel Other bars and rods of stainless steel; angles, shapes and sections of stainless steel Wire of stainless steel SUB-CHAPTER IV OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL 7224 7225 7226 7227 7228 7229 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel Flat-rolled products of other alloy steel, of a width of 600 mm or more Flat-rolled products of other alloy steel, of a width of less than 600 mm Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel Wire of other alloy steel
496
Section XV Chapter 72 72.01/72.02 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1)
Description (2) I.- PRIMARY MATERIALS, PRODUCTS IN GRANULAR OR POWDER FORM 72.01 Pig iron and spiegeleisen in pigs, blocks or other primary forms.
7201.10.00
- Non-alloys pig iron containing by weight 0.5% or less of phosphorus - Non-alloy pig iron containing by weight more than 0.5% of phosphorus - Alloy pig iron; spiegeleisen 72.02 Ferro-alloys. - Ferro-manganese :
5%
Free
15%
Free
671.210
kg
7201.20.00
5%
Free
15%
Free
671.220
kg
7201.50.00
5%
Free
15%
Free
671.230
kg
7202.11.00 7202.19.00
- - Containing by weight more than 2% of carbon - - Other - Ferro-silicon :
5% 5%
Free Free
15% 15%
Free Free
671.410 671.490
kg kg
7202.21.00 7202.29.00 7202.30.00
- - Containing by weight more than 55% of silicon - - Other - Ferro-silico-manganese - Ferro-chromium :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
671.511 671.519 671.520
kg kg kg
7202.41.00 7202.49.00 7202.50.00 7202.60.00 7202.70.00 7202.80.00
- - Containing by weight more than 4% of carbon - - Other - Ferro-silico-chromium - Ferro-nickel - Ferro-molybdenum - Ferro-tungsten and ferro-silico-tungsten
5% 5% 5% 5% 5% 5%
15% 15% 15% 15% 15% 15%
671.531 671.539 671.540 671.550 671.591 671.592
kg kg kg kg kg kg
497
Item No. (1)
7202.91.00 7202.92.00 7202.93.00 7202.99.00
- - Ferro-titanium and ferro-silico-titanium - - Ferro-vanadium - - Ferro-niobium - - Other 72.03 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
671.596 671.597 671.598 671.599
kg kg kg kg
7203.10.00
- Ferrous products obtained by direct reduction of iron ore - Other 72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.
5%
Free
15%
Free
671.331
kg
7203.90.00
5%
Free
15%
Free
671.339
kg
7204.10.00
- Waste and scrap of cast iron - Waste and scrap of alloy steel :
5%
Free
15%
Free
282.100
kg
7204.21.00 7204.29.00 7204.30.00
- - Of stainless steel - - Other - Waste and scrap of tinned iron or steel
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
282.210 282.290 282.310
kg kg kg
498
Section XV Chapter 72 72.05/72.07 Item No. (1) Description (2) - Other waste and scrap : 7204.41.00 - - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles - - Other - Remelting scrap ingots 72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel. 7205.10.00 - Granules - Powders : 7205.21.00 7205.29.00 - - Of alloy steel - - Other II.- IRON AND NON-ALLOY STEEL 72.06 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03). 7206.10.00 7206.90.00 - Ingots - Other 72.07 Semi-finished products of iron or non-alloy steel. - Containing by weight less than 0.25% of carbon : 7207.11.00 - - Of rectangular (including square) cross-section, the width measuring less than twice the thickness - - Other, of rectangular (other than square) cross-section - - Other - Containing by weight 0.25% or more of carbon 5% Free 15% Free 672.610 kg 5% 5% Free Free 15% 15% Free Free 672.410 672.490 kg kg 5% 5% Free Free 15% 15% Free Free 671.321 671.329 kg kg 5% Free 15% Free 671.310 kg 5% Free 15% Free 282.320 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7204.49.00 7204.50.00
5% 5%
Free Free
15% 15%
Free Free
282.390 282.330
kg kg
7207.12.00
5%
Free
15%
Free
672.620
kg
7207.19.00 7207.20.00
5% 5%
Free Free
15% 15%
Free Free
672.690 672.700
kg kg
499
Section XV Chapter 72 72.08 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
72.08 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. 7208.10.00 - In coils, not further worked than hot-rolled, with patterns in relief - Other, in coils, not further worked than hot-rolled, pickled : 7208.25.00 7208.26.00 - - Of a thickness of 4.75 mm or more - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm - Other, in coils, not further worked than hot-rolled : 7208.36.00 7208.37.00 - - Of a thickness exceeding 10 mm - - Of a thickness of 4.75 mm or more but not exceeding 10 mm - - Of a thickness of 3mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm - Not in coils, not further worked than hot-rolled, with patterns in relief - Other, not in coils, not further worked than hot-rolled : 7208.51.00 7208.52.00 - - Of a thickness exceeding 10 mm - - Of a thickness of 4.75 mm or more but not exceeding 10 mm 5% 5% Free Free 15% 15% Free Free 673.242 673.241 kg kg 5% 5% Free Free 15% 15% Free Free 673.142 673.141 kg kg 5% 5% Free Free 15% 15% Free Free 673.210 673.222 kg kg 5% Free 15% Free 673.110 kg
7208.27.00
5%
Free
15%
Free
673.221
kg
7208.38.00 7208.39.00 7208.40.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
673.152 673.151 673.130
kg kg kg
500
7208.53.00 7208.54.00
- - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm - Other 72.09 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (coldreduced), not clad, plated or coated. - In coils, not further worked than cold-rolled (cold-reduced) :
5% 5%
Free Free
15% 15%
Free Free
673.252 673.251
kg kg
7208.90.00
5%
Free
15%
Free
673.510
kg
7209.15.00 7209.16.00
- - Of a thickness of 3 mm or more - - Of a thickness exceeding 1 mm but less than 3 mm - - Of a thickness of 0.5 mm or more but not exceeding 1 mm - - Of a thickness of less than 0.5 mm - Not in coils, not further worked than cold-rolled (cold reduced) :
5% 5%
Free Free
15% 15%
Free Free
673.310 673.320
kg kg
7209.17.00
5%
Free
15%
Free
673.330
kg
7209.18.00
5%
Free
15%
Free
673.340
kg
7209.25.00 7209.26.00 7209.27.00
- - Of a thickness of 3 mm or more - - Of a thickness exceeding 1 mm but less than 3 mm - - Of a thickness of 0.5 mm or more but not exceeding 1 mm - - Of a thickness of less than 0.5 mm - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
673.350 673.360 673.370
kg kg kg
7209.28.00 7209.90.00
5% 5%
Free Free
15% 15%
Free Free
673.380 673.520
kg kg
501
Section XV Chapter 72 72.10 Item No. (1) Description (2) 72.10 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. - Plated or coated with tin : 7210.11 7210.11.10 7210.11.90 7210.12 7210.12.10 7210.12.90 7210.20 7210.20.10 7210.20.90 7210.30 7210.30.10 7210.30.90 - - Of a thickness of 0.5 mm or more - - - Roofing sheets - - - Other - - Of a thickness of less than 0.5 mm - - - Roofing sheets - - - Other - Plated or coated with lead, including terne-plate - - - Roofing sheets - - - Other - Electrolytically plated or coated with zinc : - - - Roofing sheets - - - Other - Otherwise plated or coated with zinc : 7210.41 7210.41.10 7210.41.90 7210.49 7210.49.10 7210.49.90 - - Corrugated : - - - Roofing sheets - - - Other - - Other : - - - Roofing sheets - - - Other 32% 5% Free Free 15% 15% Free Free 674.133 674.134 kg kg 32% 5% Free Free 15% 15% Free Free 674.131 674.132 kg kg 32% 5% Free Free 15% 15% Free Free 674.111 674.119 kg kg 32% 5% Free Free 15% 15% Free Free 674.411 674.412 kg kg 32% 5% Free Free 15% 15% Free Free 674.211 674.212 kg kg 32% 5% Free Free 15% 15% Free Free 674.213 674.214 kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
502
Section XV Chapter 72 72.11 Item No. (1) 7210.50 Description (2) - Plated or coated with chromium oxides or with chromium and chromium oxides : - - - Roofing sheets - - - Other - Plated or coated with aluminium : 7210.61 7210.61.10 7210.61.90 7210.69 7210.69.10 7210.69.90 7210.70 7210.70.10 7210.70.90 7210.90 7210.90.10 7210.90.90 - - Plated or coated with aluminium zinc alloys - - - Roofing sheets - - - Other - - Other - - - Roofing sheets - - - Other - Painted, varnished or coated with plastics : - - - Roofing sheets - - - Other - Other : - - - Roofing sheets - - - Other 72.11 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. - Not further worked than hot-rolled : 7211.13.00 - - Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief 5% Free 15% Free 673.160 kg 32% 5% Free Free 15% 15% Free Free 674.441 674.449 kg kg 32% 5% Free Free 15% 15% Free Free 674.311 674.319 kg kg 32% 5% Free Free 15% 15% Free Free 674.438 674.439 kg kg 32% 5% Free Free 15% 15% Free Free 674.431 674.432 kg kg 32% 5% Free Free 15% 15% Free Free 674.421 674.429 kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7210.50.10 7210.50.90
503
Section XV Chapter 72 72.12 Item No. (1) 7211.14.00 7211.19.00 Description (2) - - Other, of a thickness of a 4.75 mm or more - - Other - Not further worked than cold-rolled (cold-reduced) : 7211.23.00 7211.29.00 7211.90.00 - - Containing by weight less than 0.25% of carbon - - Other - Other 72.12 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. 7212.10 7212.10.10 7212.10.90 7212.20 - Plated or coated with tin - - - Roofing sheets - - - Other - Electrolytically plated or coated with zinc - - - Roofing sheets - - - Other - Otherwise plated or coated with zinc - - - Roofing sheets - - - Other - Painted, varnished or coated with plastics - - - Roofing sheets - - - Other 32% 5% Free Free 15% 15% Free Free 674.321 674.329 kg kg 32% 5% Free Free 15% 15% Free Free 674.141 674.149 kg kg 32% 5% Free Free 15% 15% Free Free 674.121 674.129 kg kg 32% 5% Free Free 15% 15% Free Free 674.221 674.229 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 673.260 673.270 673.290 kg kg kg Import Duty Fiscal Excise (3) 5% 5% (4) Free Free ___ VAT (5) 15% 15% Export Duty (6) Free Free Statistical__ Code Unit (7) 673.170 673.190 (8) kg kg
7212.20.10 7212.20.90 7212.30 7212.30.10 7212.30.90 7212.40
7212.40.10 7212.40.90
504
Section XV Chapter 72 72.13 Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
Item No. (1) 7212.50 7212.50.10 7212.50.90 7212.60 7212.60.10 7212.60.90
Description (2) - Otherwise plated or coated - - - Roofing sheets - - - Other - Clad - - - Roofing sheets - - - Other 72.13 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.
32% 5%
Free Free
15% 15%
Free Free
674.511 674.519
kg kg
32% 5%
Free Free
15% 15%
Free Free
674.521 674.529
kg kg
7213.10
- Containing indentations, ribs, grooves or other deformations produced during the rolling process - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other - Other, of free-cutting steel - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other - Other : 32% Free or 50 whichever is the greater 5% Free 15% Free 676.121 kg 32% Free or 50 per kg whichever is greater 5% Free 15% Free 676.111 kg
7213.10.10
7213.10.90 7213.20 7213.20.10
15%
Free
676.119
kg
7213.20.90
15%
Free
676.129
kg
7213.91
- - Of circular crosssection measuring less than 14 mm in diameter - - - Of a circular crosssection measuring less than 10 mm in diameter 5% Free 15% Free 676.131 kg
7213.91.10
505
Section XV Chapter 72 72.14 Item No. (1) 7213.91.90 Description (2) - - - Of a circular crosssection measuring 10 mm or more but less than 14 mm in diameter - - Other - - - Of a circular crosssection measuring 14 mm or more but not more than 32 mm in diameter - - - Other 72.14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling. 7214.10.00 7214.20 - Forged - Containing indentations ribs, grooves or other deformations produced during the rolling process or twisted after rolling - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other - Other, of free-cutting steel - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other 32% or 50 per kg whichever is greater 5% Free 15% Free 676.221 kg 32% or 50 per kg whichever is greater 5% Free 15% Free 676.211 kg 5% Free 15% Free 676.430 kg 32% or 50 per kg whichever is greater 5% Free 15% Free 676.141 kg Import Duty Fiscal Excise (3) 32% or 50 per kg whichever is greater (4) Free ___ VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 676.132 (8) kg
7213.99 7213.99.10
7213.99.90
Free
15%
Free
676.149
kg
7214.20.10
7214.20.90 7214.30 7214.30.10
Free
15%
Free
676.219
kg
7214.30.90
Free
15%
Free
676.229
kg
506
Section XV Chapter 7 72.15 Item No. (1) Description (2) - Other : 7214.91 7214.91.10 - - Of rectangular (other than square) - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other - - Other - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other 72.15 Other bars and rods of iron or non-alloy steel. 7215.10 - Of free-cutting steel, not further worked than cold-formed or cold-finished. - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other - Other, not further worked than cold-formed or cold finished - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other 32% Free or 50 per kg whichever is greater 5% Free 15% Free 676.321 kg 32% Free or 50 per kg whichever is greater 5% Free 15% Free 676.311 kg 32% Free or 50 per kg whichever is greater 5% Free 15% Free 676.241 kg 32% Free or 50 per kg whichever is greater 5% Free 15% Free 676.231 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7214.91.90 7214.99 7214.99.10
15%
Free
676.239
kg
7214.99.90
15%
Free
676.249
kg
7215.10.10
7215.10.90 7215.50 7215.50.10
15%
Free
676.319
kg
7215.50.90
15%
Free
676.329
kg
507
Section XV Chapter 72 72.16 Item No. (1) 7215.90 7215.90.10 - Other - - - Of a circular crosssection measuring not less than 10 mm but not more than 32 mm in diameter - - - Other 72.16 Angles, shapes and sections of iron or non-alloy steel. 7216.10.00 - U, I or H sections, not further worked than hotrolled, hot-drawn or extruded, of a height of less than 80 mm - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm : 7216.21.00 7216.22.00 - - L sections - - T sections - U, I or H sections, not further worked than hotrolled, hot-drawn or extruded of a height of 80 mm or more : 7216.31.00 7216.32.00 7216.33.00 7216.40.00 - - U sections - - I sections - - H sections - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more - Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 676.821 676.822 676.823 676.826 kg kg kg kg 5% 5% Free Free 15% 15% Free Free 676.812 676.813 kg kg 5% Free 15% Free 676.811 kg 32% or 50 per kg whichever is greater 5% Free 15% Free 676.441 kg Description (2) ____ Fiscal (3) Import Duty Excise (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7215.90.90
Free
15%
Free
676.449
kg
7216.50.00
5%
Free
15%
Free
676.830
kg
508
Section XV Chapter 72 72.17/72.18 Item No. (1) Description (2) - Angles, shapes and sections, not further worked than cold-formed or cold-finished : 7216.61.00 7216.69.00 - - Obtained from flatrolled products - - Other - Other : 7216.91.00 - - Cold-formed or coldfinished from flatrolled products - - Other 72.17 Wire of iron or non-alloy steel. 7217.10.00 7217.20.00 7217.30.00 - Not plated or coated, whether or not polished - Plated or coated with zinc - Plated or coated with other base metals - Other III.-STAINLESS STEEL 72.18 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. 7218.10.00 - Ingots and other primary forms - Other : 7218.91.00 - - Of rectangular (other than square) cross-section - - Other 5% Free 15% Free 672.811 kg 5% Free 15% Free 672.470 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 678.110 678.120 678.130 kg kg kg 5% Free 15% Free 676.851 kg 5% 5% Free Free 15% 15% Free Free 676.841 676.849 kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7216.99.00
5%
Free
15%
Free
676.859
kg
7217.90.00
5%
Free
15%
Free
678.190
kg
7218.99.00
5%
Free
15%
Free
672.819
kg
509
Section XV Chapter 72 72.19 Item No. (1) Description (2) 72.19 Flat-rolled products of stainless steel, of a width of 600 mm or more. - Not further worked than hot-rolled, in coils : 7219.11.00 7219.12.00 - - Of a thickness exceeding 10 mm - - Of a thickness of 4.75 mm or more but not exceeding 10 mm - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm - Not further worked than hot-rolled, not in coils : 7219.21.00 7219.22.00 - - Of a thickness exceeding 10 mm - - Of a thickness of 4.75 mm or more but not exceeding 10 mm - - Of a thickness of 3 mm or more but less than 4.75 mm - - Of a thickness of less than 3 mm - Not further worked than cold-rolled (cold-reduced) : 7219.31.00 7219.32.00 - - Of a thickness of 4.75 mm or more - - Of a thickness of 3 mm or more but less than 4.75 mm 5% 5% Free Free 15% 15% Free Free 675.510 675.520 kg kg 5% 5% Free Free 15% 15% Free Free 675.341 675.342 kg kg 5% 5% Free Free 15% 15% Free Free 675.311 675.312 kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7219.13.00
5%
Free
15%
Free
675.320
kg
7219.14.00
5%
Free
15%
Free
675.330
kg
7219.23.00
5%
Free
15%
Free
675.350
kg
7219.24.00
5%
Free
15%
Free
675.360
kg
510
Section XV Chapter 72 72.20/72.22 Import Duty Fiscal Excise (3) 5% 5% (4) Free Free ___ VAT (5) 15% 15% Export Duty (6) Free Free Statistical__ Code Unit (7) 675.530 675.540 (8) kg kg
Item No. (1) 7219.33.00 7219.34.00
Description (2) - - Of a thickness exceeding 1 mm but less than 3 mm - - Of a thickness of 0.5 mm or more but not exceeding 1 mm - - Of a thickness of less than 0.5 mm - Other 72.20 Flat-rolled products of stainless steel, of a width of less than 600 mm . - Not further worked than hot-rolled :
7219.35.00 7219.90.00
5% 5%
Free Free
15% 15%
Free Free
675.550 675.710
kg kg
7220.11.00 7220.12.00 7220.20.00
- - Of a thickness of 4.75 mm or more - - Of a thickness of less than 4.75 mm - Not further worked than cold-rolled (cold-reduced) - Other 72.21 Bars and rods, hotrolled, in irregularly wound coils, of stainless steel. 72.22 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel. - Bars and rods, not further worked than hot-rolled, hotdrawn or extruded :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
675.370 675.380 675.560
kg kg kg
7220.90.00 7221.00.00
5% 5%
Free Free
15% 15%
Free Free
675.720 676.150
kg kg
7222.11.00
- - Of circular cross-section
5%
Free
15%
Free
676.251
kg
511
Section XV Chapter 72 72.23/72.25 Item No. (1) 7222.19.00 7222.20.00 Description (2) - - Other - Bars and rods, not further worked than cold-formed or cold-finished - Other bars and rods - Angles, shapes and sections 72.23 Wire of stainless steel. IV.- OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL 72.24 Other alloy steel in ingots or other primary forms; semifinished products of other alloy steel. 7224.10.00 7224.90.00 - Ingots and other primary forms - Other 72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more. - Of silicon-electrical steel : 7225.11.00 7225.19.00 7225.30.00 7225.40.00 7225.50.00 - - Grain-oriented - - Other - Other, not further worked than hot-rolled, in coils - Other, not further worked than hot-rolled, not in coils - Other, not further worked than coldrolled (cold-reduced) 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 675.111 675.119 675.410 675.420 675.610 kg kg kg kg kg 5% 5% Free Free 15% 15% Free Free 672.490 672.820 kg kg Import Duty Fiscal Excise (3) 5% 5% (4) Free Free ___ VAT (5) 15% 15% Export Duty (6) Free Free Statistical__ Code Unit (7) 676.259 676.340 (8) kg kg
7222.30.00 7222.40.00 7223.00.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
676.450 676.870 678.210
kg kg kg
512
Section XV Chapter 72 72.26/72.27 Item No. (1) Description (2) - Other : 7225.91.00 - - Electrolytically plated or coated with zinc - - Otherwise plated or coated with zinc - - Other 72.26 Flat-rolled products of other alloy steel, of a width of less than 600 mm. - Of silicon-electrical steel : 7226.11.00 7226.19.00 7226.20.00 - - Grain-oriented - - Other - Of high speed steel - Other : 7226.91.00 7226.92.00 7226.99.00 - - Not further worked than hot-rolled - - Not further worked than cold-rolled(cold-reduced) - - Other 72.27 Bars and rods, hot-rolled in irregularly wound coils, of other alloy steel. 7227.10.00 7227.20.00 7227.90.00 - Of high speed steel - Of silico-manganese steel - Other 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 676.170 676.191 676.199 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 675.430 675.620 675.740 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 675.121 675.129 675.220 kg kg kg 5% Free 15% Free 675.731 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7225.92.00 7225.99.00
5% 5%
Free Free
15% 15%
Free Free
675.732 675.739
kg kg
513
Section XV Chapter 72 72.28/72.29 Item No. (1) Description (2) 72.28 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel. 7228.10.00 7228.20.00 7228.30.00 - Bars and rods, of high speed steel - Bars and rods, of silico-manganese steel - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded - Other bars and rods, not further worked than forged - Other bars and rods, not further worked than cold-formed or cold-finished - Other bars and rods - Angles, shapes and sections - Hollow drill bars and rods 72.29 Wire of other alloy steel. 7229.20.00 7229.90.00 - Of silico-manganese steel - Other 5% 5% Free Free 15% 15% Free Free 678.292 678.299 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 676.410 676.420 676.290 kg kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7228.40.00
5%
Free
15%
Free
676.460
kg
7228.50.00
5%
Free
15%
Free
676.390
kg
7228.60.00 7228.70.00 7228.80.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
676.470 676.880 676.480
kg kg kg
514
Section XV Chapter 73 Notes Chapter 73 Articles of iron or steel Notes. 1.In this Chapter, the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in note 1 (d) to Chapter 72. In this Chapter the word "wire" means hot or cold-formed products of any cross-sectional shape, of which no crosssectional dimension exceeds 16 mm. Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails Tubes, pipes and hollow profiles, of cast iron Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Containers for compressed or liquefied gas, of iron or steel Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
2.-
7301 7302
7303 7304 7305 7306 7307 7308
7309
7310
7311 7312 7313 7314
515
Section XV Chapter 73 73.01 7315 7316 7317 7318 7319 Chain and parts thereof, of iron or steel Anchors, grapnels and parts thereof, of iron or steel Nails, tacks, drawing pins, corrugated nails, staples (other than those of 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included Springs and leaves for springs, of iron or steel Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel Sanitary ware and parts thereof, of iron or steel Other cast articles of iron or steel Other articles of iron or steel
7320 7321
7322
7323 7324 7325 7326
Item No. (1)
Description (2) 73.01 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel.
___ VAT (5)
Export Duty (6)
7301.10.00 7301.20.00
- Sheet piling - Angles, shapes and section
5% 5%
Free Free
15% 15%
Free Free
676.861 676.862
kg kg
516
Section XV Chapter 73 73.02/73.04 Item No. (1) Description (2) 73.02 Railway or tramway track construction material of iron or steel, the following : rails, check-rails and rack rails switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. 7302.10.00 7302.30.00 - Rails - Switch blades, crossing frogs, point rods and other crossing pieces - Fish-plates and sole plates - Other 73.03 Tubes, pipes and hollow profiles, of cast iron 73.04 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. - Line pipe of a kind used for oil or gas pipeline : 7304.11 7304.11.10 - - Of stainless steel - - - Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other - - - Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other 32% or 40 per kg whichever is greater 10% 15% Free 679.122 kg 32% or 40 per kg whichever is the greater 10% 15% Free 679.121 kg 5% 5% Free Free 15% 15% Free Free 677.010 677.092 kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7302.40.00 7302.90.00 7303.00.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
677.093 677.099 679.110
kg kg kg
7304.11.90 7304.19 7304.19.10
5%
Free
15%
Free
679.129
kg
7304.19.90
5%
Free
15%
Free
679.123
kg
517
Section XV Chapter 73 Item No. (1) Description (2) - Casing, tubing and drill pipe, of a kind used in drilling for oil or gas : 7304.22 7304.22.10 - - Drill pipe of stainless steel - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other drill pipe - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other, of stainless steel - - - Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other - - - Having internal and external circular cross-sections, the internal diameter of which does not exceed 63.50mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - Other, of circular cross-section, of iron or non-alloy steel: 7304.31 - - Cold-drawn or cold-rolled (cold-reduced) : 32% or40 per kg whichever is the greater 10% 15% Free 679.135 kg 32% or 40 per kg whichever is the greater 5% 10% 15% Free 679.133 kg 32% or 40 per kg whichever is the greater 10% 15% Free 679.138 kg 32% or 40 per kg whichever is the greater 10% 15% Free 679.131 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7304.22.90 7304.23 7304.23.10
5%
Free
15%
Free
679.132
kg
7304.23.90 7304.24 7304.24.10
5%
Free
15%
Free
679.139
kg
7304.24.90 7304.29 7304.29.10
Free
15%
Free
679.134
kg
7304.29.90
5%
Free
15%
Free
679.136
kg
518
Section XV Chapter 73
Item No. (1)
Description (2)
___ VAT (5)
Export Duty (6)
7304.31.10
- - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other : - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular crosssections, the internal area of which does not exceed 2581 mm2 - - - Other - Other, of circular cross-section, of stainless steel :
32% or 40 per kg whichever is the greater
10%
15%
Free
679.141
kg
7304.31.90 7304.39 7304.39.10
5%
Free
15%
Free
679.142
kg
10%
15%
Free
679.148
kg
7304.39.90
5%
Free
15%
Free
679.149
kg
7304.41 7304.41.10
- - Cold-drawn or cold-rolled (cold-reduced) : - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other : - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which doe 32% or 40 per kg whichever is the greater 10% 15% Free 679.158 kg 32% or 40 per kg whichever is the greater 10% 15% Free 679.151 kg
7304.41.90 7304.49 7304.49.10
5%
Free
15%
Free
679.152
kg
519
Section XV Chapter 73 Import Duty Fiscal Excise (3) 5% (4) Free ___ VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 679.159 (8) kg
Item No. (1) 7304.49.90
Description (2) - - - Other - Other, of circular cross-section, of other alloy steel :
7304.51 7304.51.10
- - Cold-drawn or coldrolled (cold-reduced) : - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other : - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - Other : - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other 32% or 40 per kg whichever is the greater 10% 15% Free 679.171 kg 32% or 40 per kg whichever is the greater 10% 15% Free 679.168 kg 32% or 40 per kg whichever is the greater 10% 15% Free 679.161 kg
7304.51.90 7304.59 7304.59.10
5%
Free
15%
Free
679.162
kg
7304.59.90 7304.90 7304.90.10
5%
Free
15%
Free
679.169
kg
7304.90.90
5%
Free
15%
Free
679.179
kg
520
Item No. (1)
Description (2) 73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel. - Line pipe of a kind used for oil or gas pipelines :
7305.11.00 7305.12.00 7305.19.00 7305.20.00
- - Longitudinally submerged are welded - - Other, longitudinally welded - - Other - Casing of a kind used in drilling for oil or gas - Other, welded :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
679.311 679.312 679.319 679.320
kg kg kg kg
7305.31.00 7305.39.00 7305.90.00
- - Longitudinally welded - - Other - Other 73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), or iron or steel. - Line pipe of a kind used for oil or gas pipe line :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
679.331 679.339 679.390
kg kg kg
7306.11 7306.11.10
- - Welded, of stainless steel - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other 32% or 40 per kg whichever is the greater 10% 15% Free 679.411 kg
7306.11.90 7306.19
5%
Free
15%
Free
679.412
kg
521
Section XV Chapter 73 Item No. (1) Description (2) Import Duty Fiscal Excise (3) 32% or 40 per kg whichever is the greater (4) 10% ___ VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 679.413 (8) kg
7306.19.10 - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 7306.19.90 - - - Other - Casing and tubing of a kind used in drilling for oil or gas : 7306.21 7306.21.10 - - Welded, of stainless steel - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Other - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - Other, welded, or circular cross-section, of iron or non-alloy steel - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - Other, welded, or circular cross-section, of stainless steel :
5%
Free
15%
Free
679.414
kg
10%
15%
Free
679.421
kg
7306.21.90 7306.29 7306.29.10
5%
Free
15%
Free
679.429
kg
10%
15%
Free
679.422
kg
7306.29.90 7306.30
5%
Free
15%
Free
679.423
kg
7306.30.10
10%
15%
Free
679.431
kg
7306.30.90 7306.40
5%
Free
15%
Free
679.432
kg
522
Section XV Chapter 73 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7306.40.10 - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 7306.40.90 7306.50 - - - Other - Other, welded, or circular cross-section, of other alloy steel - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - Other, welded, of non circular cross-section 7306.61 - - Of square or rectangular cross-section - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other - - Of other non-circular cross-section
10%
15%
Free
679.433
kg
5%
Free
15%
Free
679.434
kg
7306.50.10
10%
15%
Free
679.435
kg
7306.50.90
5%
Free
15%
Free
679.436
kg
7306.61.10
10%
15%
Free
679.441
kg
7306.61.90 7306.69
5%
Free
15%
Free
679.449
kg
7306.69.10 - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50mm; having internal and external rectangular cross-section, the internal area of which does not exceed 2581 mm2
10%
15%
Free
679.450
kg
523
Item No. (1)
Description (2)
7306.69.90 7306.90 7306.90.10
- - - Other - Other - - - Having internal and external circular crosssections, the internal diameter of which does not exceed 63.50 mm; having internal and external rectangular cross-sections, the internal area of which does not exceed 2581 mm2 - - - Other 73.07 Tube or pipe fittings (for example, coupling, elbows, sleeves), of iron or steel. - Cast fittings :
5%
Free
15%
Free
679.451
kg
10%
15%
Free
679.491
kg
7306.90.90
5%
Free
15%
Free
679.499
kg
7307.11.00 7307.19.00
- - Of non-malleable cast iron - - Other - Other, of stainless steel :
5% 5%
Free Free
15% 15%
Free Free
679.510 679.520
kg kg
7307.21.00 7307.22.00 7307.23.00 7307.29.00
- - Flanges - - Threaded elbows, bends and sleeves - - Butt welding fittings - - Other - Other :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
679.530 679.540 679.550 679.560
kg kg kg kg
7307.91.00 7307.92.00 7307.93.00 7307.99.00
- - Flanges - - Threaded elbows, bends and sleeves - - Butt welding fitting - - Other 73.08 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice lattice masts, roofs, roofing frame-works, doors and windows and their frames and thres-
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
679.591 679.592 679.593 679.599
kg kg kg kg
524
Section XV Chapter 73 73.09/73.10 Item No. (1) Description (2) Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
holds for doors, shutters, balustrades, trades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 7308.10.00 7308.20.00 7308.30 - Bridges and bridge-sections - Towers and lattice masts - Doors, windows and their frames and thresholds for doors - - - Lourve-type windows and their frames - - - Other - Equipment for scaffolding, shuttering, propping or pitpropping - Other - - - Shelvings and rackings, of iron or steel - - - Other 32% 32% or $2.50 per kg which ever is greater 5% Free Free 15% 15% Free Free 691.191 691.199 kg kg 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 691.131 691.139 691.140 kg kg kg 5% 5% Free Free 15% 15% Free Free 691.110 691.120 kg kg
7308.30.10 7308.30.90 7308.40.00
7308.90 7308.90.10 7308.90.90
7309.00.00
73.09 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment. 73.10 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.
Free
15%
Free
692.110
kg
7310.10.00
- Of a capacity of 50 l or more
5%
Free
15%
Free
692.411
kg
525
Section XV Chapter 73 73.11/73.14 Item No. (1) Description (2) - Of a capacity of less than 50 l : 7310.21.00 - - Cans which are to be closed by soldering or crimping - - Other 73.11 Containers for compressed or liquefied gas, of iron or steel. 73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. 7312.10.00 7312.90.00 7313.00 - Stranded wire, ropes and cables - Other 73.13 Barbed wire of iron or steel, twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. - - - Barbed wire of iron or steel - - - Other 73.14 Cloth (including endless bands), grill, netting and fencing of iron or steel wire; expanded metal or iron or steel. - Woven cloth : 7314.12.00 - - Endless bands for machinery, of stainless steel 5% Free 15% Free 693.511 kg 32% 5% Free Free 15% 15% Free Free 693.210 693.290 kg kg 5% 5% Free Free 15% 15% Free Free 693.111 693.119 kg kg 32% Free 15% Free 692.412 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7310.29.00 7311.00.00
5% 5%
Free Free
15% 15%
Free Free
692.419 692.430
kg kg
7313.00.10 7313.00.90
526
7314.14.00 7314.19.00 7314.20.00
- - Other woven cloth, of stainless steel - - Other - Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more - Other grill, netting and fencing, welded at the intersection :
5% 5% 32%
Free Free 10%
15% 15% 15%
Free Free Free
693.513 693.519 693.531
kg kg kg
7314.31.00 7314.39.00
- - Plated or coated with zinc - - Other - Other cloth, grill, netting and fencing :
32% 32%
10% 10%
15% 15%
Free Free
693.532 693.533
kg kg
7314.41.00 7314.42.00 7314.49.00 7314.50.00
- - Plated or coated with zinc - - Coated with plastics - - Other - Expanded metal 73.15 Chain and parts thereof, of iron or steel. - Articulated link chain and parts thereof :
32% 32% 32% 5%
10% 10% 10% Free
15% 15% 15% 15%
Free Free Free Free
693.534 693.535 693.536 693.537
kg kg kg kg
7315.11.00 7315.12.00 7315.19.00 7315.20.00
- - Roller chain - - Other chain - - Parts - Skid chain
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
748.310 748.320 748.390 699.210
kg kg kg kg
527
Item No. (1)
Description (2) - Other chain :
7315.81.00 7315.82.00 7315.89.00 7315.90.00 7316.00.00
- - Stud link - - Other welded link - - Other - Other parts 73.16 Anchors, grapnels and parts thereof, of iron or steel. 73.17 Nails, tacks, drawing pins, corrugated nails, staples (other than those or heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. 73.18 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel. - Threaded articles :
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
699.221 699.222 699.223 699.224 699.610
kg kg kg kg kg
7317.00.00
32%
Free
15%
Free
694.100
kg
7318.11.00 7318.12.00 7318.13.00 7318.14.00 7318.15.00
- - Coach screws - - Other wood screws - - Screw hooks and screw rings - - Self-tapping screws - - Other screws and bolts, whether or not with their nuts or washers - - Nuts - - Other
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
694.211 694.212 694.213 694.214 694.215
kg kg kg kg kg
7318.16.00 7318.19.00
5% 5%
Free Free
15% 15%
Free Free
694.216 694.219
kg kg
528
Item No. (1)
Description (2) - Non-threaded articles :
7318.21.00 7318.22.00 7318.23.00 7318.24.00 7318.29.00
- - Spring washers and other lock washers - - Other washers - - Rivets - - cotters and cotter-pins - - Other 73.19 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
694.221 694.222 694.223 694.224 694.229
kg kg kg kg kg
7319.20.00 7319.30.00 7319.90.00
- Safety pins - Other pins - Other 73.20 Springs and leaves for springs, of iron or steel.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
699.321 699.329 699.319
kg kg kg
7320.10.00 7320.20.00 7320.90.00
- Leaf-springs and leaves therefor - Helical springs - Other
15% 15% 5%
Free Free Free
15% 15% 15%
Free Free Free
699.411 699.412 699.419
kg kg kg
529
Item No. (1)
Description (2) 73.21 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel. - Cooking appliances and plate warmers :
7321.11 7321.11.10
- - For gas fuel or for both gas and other fuels - - - Of a weight not exceeding 10 kg (excluding the weight of any external fuel cylinder) - - - Other - - For liquid fuel - - - Multi wick stoves for kerosene 32% 5% 5% Free Free Free 15% 15% 15% Free Free Free 697.313 697.314 697.315 u u u 5% Free 15% Free 697.311 u
7321.11.90 7321.12 7321.12.10
5%
Free
15%
Free
697.312
7321.12.90 - - - Other 7321.19.00 - - Other, including appliance for solid fuel - Other appliances : 7321.81.00 7321.82.00 7321.89.00 7321.90 - - For gas fuel or both gas and other fuels - - For liquid fuel - - Other, including appliance for solid fuel - - Parts
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
697.321 697.322 697.323
u u u
7321.90.10 - - - Parts for multi wick stove for kerosene 7321.90.90 - - - Other
32% 5%
Free Free
15% 15%
Free Free
697.323 697.339
u u
530
Section XV Chapter 73 73.22/73.23 Item No. (1) Description (2) 73.22 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. - Radiators and parts thereof : 7322.11.00 7322.19.00 7322.90.00 - - Of cast iron - - Other - Other 73.23 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. 7323.10.00 - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like - Other : 7323.91.00 7323.92.00 7323.93.00 7323.94.00 - - Of cast iron, not enamelled - - Of cast iron, enamelled - - Of stainless steel - - Of iron (other than cast iron) or steel, enamelled - - Other 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 697.411 697.412 697.413 697.414 kg kg kg kg 32% Free 15% Free 697.440 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 812.111 812.119 812.150 kg kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7323.99.00
32%
Free
15%
Free
697.419
kg
531
Item No. (1)
Description (2) 73.24 Sanitary ware and parts thereof, of iron or steel.
7324.10.00
- Sinks and wash basins, of stainless steel - Baths :
5%
Free
15%
Free
697.511
kg
7324.21.00 7324.29.00 7324.90.00
- - Of cast iron, whether or not enamelled - - Other - Other, including parts 73.25 Other cast articles of iron or steel.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
697.512 697.513 697.519
kg kg kg
7325.10 7325.10.10
- Of non-malleable cast iron - - - Inspection traps, drain covers, gratings and the like - - - Other - Other : 15% Free 15% Free 699.621 kg
7325.10.90
32%
Free
15%
Free
699.629
kg
7325.91.00 7325.99.00
- - Grinding balls and similar articles for mills - - Other 73.26 Other articles of iron or steel. - Forged or stamped, but not further worked :
5% 32%
Free Free
15% 15%
Free Free
699.631 699.639
kg kg
7326.11.00 7326.19.00 7326.20.00
- - Grinding balls and similar articles for mills - - Other - Articles of iron or steel wire
5% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
699.651 699.659 699.670
kg kg kg
532
Item No. (1) 7326.90 7326.90.10
Description (2) - Other - - - Fence posts, droppers and fasteners for use therewith - - - Wheeled trolleys - - - Other 5%
Free
15%
Free
699.691
kg
7326.90.20 7326.90.90
5% 32%
Free Free
15% 15%
Free Free
699.692 699.699
kg kg
533
Section XV Chapter 74 Notes Chapter 74 Copper and articles thereof Note. 1.In this Chapter the following expressions have the meaning hereby assigned to them : (a) Refined copper Metal containing at least 99.85% by weight of copper; or Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table :
TABLE - Other elements Element Ag Silver As Arsenic Cd Cadmium Cr Chromium Mg Magnesium Pb Lead S Sulphur Sn Tin Te Tellurium Zn Zinc Zr Zirconium Other element*, each Limiting content % by weight 0.25 0.5 1.3 1.4 0.8 1.5 0.7 0.8 0.8 1 0.3 0.3
Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si. (b) Copper alloys Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that : (i) (ii) (c) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or the total content by weight of such other elements exceeds 2.5%.
Master alloys Alloys containing with other elements more than 10 % by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls in heading 28.48.
534
(d)
Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03.
(e)
Profiles Rolled, extruded, drawn forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expressions also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(f)
Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
(g)
Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
535
Section XV Chapter 74 Notes of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Headings 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (h) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including squares), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer crosssections are concentric and have the same form and orientation. Tubes and pipes of the foregoing crosssections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Sub-heading Notes. 1.In this Chapter the following expressions have the meanings hereby assigned to them : (a) Copper-zinc base alloys (brasses) Alloys of copper and zinc, with or without other elements. When other elements are present : (b) zinc predominates by weight over each of such other elements; any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and any tin content by weight is less than 5% (see copper-tin alloys (bronzes)).
Copper-tin base alloys (bronzes) Alloys of copper and tin, with or without other elements. When other elements are present tin predominates by weight over each of such other elements, except that when the tin content is 5% or more the zinc content by weight may exceed that of tin but must be less than 10%.
(c)
Copper-nickel-zinc base alloys (nickel silvers) Alloys of copper, nickel and zinc, with or without other elements. weight (see copper-zinc alloys (brasses)). The nickel content is 5% or more by
(d)
Copper-nickel base alloys Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.
Additional Note 2.For the purposes of item No. 7419.99.10, the expression "chain mesh-handbags, purses, wallets and similar articles" is to be taken to apply to articles which the Comptroller is satisfied are of a kind described by such expression.
536
7401 7402 7403 7404 7405 7406 7407 7408 7409 7410 7411 7412 7413 7415
Copper mattes; cement copper (precipitated copper) Unrefined copper; copper anodes for electrolytic refining Refined copper and copper alloys, unwrought Copper waste and scrap Master alloys of copper Copper powders and flakes Copper bars, rods and profiles Copper wire Copper plates, sheets and strip, of a thickness exceeding 0.15 mm Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm Copper tubes and pipes Copper tube or pipe fittings (for example, couplings, elbows, sleeves) Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated Nails, tacks, drawing pins, staples (other than those of 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper Other articles of copper
7418 7419
537
Section XV Chapter 74 74.01/74.05 Item No. (1) 7401.00.00 Description (2) 74.01 Copper mattes; cement copper (precipitated copper). 74.02 Unrefined copper; copper anodes for electrolytic refining. 74.03 Refined copper and copper alloys, unwrought. - Refined copper : 7403.11.00 7403.12.00 7403.13.00 7403.19.00 - - Cathodes and sections of cathodes - - Wire-bars - - Billets - - Other - Copper alloys : 7403.21.00 7403.22.00 7403.29.00 - - Copper-zinc base alloys (brass) - - Copper-tin base alloys (bronze) - - Other copper alloys (other than master alloys of heading 74.05) 74.04 Copper waste and scrap. 74.05 Master alloys of copper. 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 682.141 682.142 682.149 kg kg kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 682.121 682.122 682.123 682.129 kg kg kg kg Import Duty Fiscal Excise (3) 5% (4) Free ___ VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit___ (7) 283.210 (8) kg
7402.00.00
5%
Free
15%
Free
682.110
kg
7404.00.00 7405.00.00
5% 5%
Free Free
15% 15%
Free Free
288.210 682.130
kg kg
538
Item No. (1)
Description (2) 74.06 Copper powders and flakes.
7406.10.00 7406.20.00
- Powders of non-lamellar structure - Powders of lamellar structure; flakes 74.07 Copper bars, rods and profiles.
5% 5%
Free Free
15% 15%
Free Free
682.621 682.622
kg kg
7407.10.00
- Of refined copper - Of copper alloys :
5%
Free
15%
Free
682.310
kg
7407.21.00 7407.29.00
- - Of copper-zinc base alloys (brass) - - Other 74.08 Copper wire. - Of refined copper :
5% 5%
Free Free
15% 15%
Free Free
682.321 682.329
kg kg
7408.11.00
- - Of which the maximum cross-sectional dimension exceeds 6 mm - - Other - Of copper alloys :
5%
Free
15%
Free
682.411
kg
7408.19.00
5%
Free
15%
Free
682.419
kg
7408.21.00 7408.22.00
- - Of copper-zinc base alloys (brass) - - Of copper-nickel base alloys (cupro-nickel) or copper-nickelzinc base alloys (nickel silver) - - Other
5% 5%
Free Free
15% 15%
Free Free
682.421 682.422
kg kg
7408.29.00
5%
Free
15%
Free
682.429
kg
539
Item No. (1)
Description (2) 74.09 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm. - Of refined copper :
7409.11.00 7409.19.00
- - In coils - - Other - Of copper-zinc base alloys (brass) :
5% 5%
Free Free
15% 15%
Free Free
682.511 682.519
kg kg
7409.21.00 7409.29.00
- - In coils - - Other - Of copper-tin base alloys (bronze) :
5% 5%
Free Free
15% 15%
Free Free
682.521 682.522
kg kg
7409.31.00 7409.39.00 7409.40.00
- - In coils - - Other - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) - Of other copper alloys 74.10 Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm. - Not backed :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
682.525 682.526 682.523
kg kg kg
7409.90.00
5%
Free
15%
Free
682.529
kg
7410.11.00 7410.12.00
- - Of refined copper - - Of copper alloys - Backed :
5% 5%
Free Free
15% 15%
Free Free
682.611 682.612
kg kg
7410.21.00 7410.22.00
- - Of refined copper - - Of copper alloys
5% 5%
Free Free
15% 15%
Free Free
682.613 682.614
kg kg
540
Item No. (1)
Description (2) 74.11 Copper tubes and pipes.
7411.10.00
- Of refined copper - Of copper alloys :
5%
Free
15%
Free
682.711
kg
7411.21.00 7411.22.00
- - Of copper-zinc base alloys (brass) - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) - - Other 74.12 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).
5% 5%
Free Free
15% 15%
Free Free
682.715 682.716
kg kg
7411.29.00
5%
Free
15%
Free
682.719
kg
7412.10.00 7412.20.00 7413.00.00
- Of refined copper - Of copper alloys 74.13 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated. 74.15 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
682.721 682.722 693.120
kg kg kg
7415.10.00
- Nails and tacks, drawing pins, staples and similar articles
5%
Free
15%
Free
694.310
kg
541
Section XV Chapter 74 74.18/74.19 Item No. (1) Description (2) - Other articles, not threaded : 7415.21.00 7415.29.00 - - Washers (including spring washers) - - Other - Other threaded articles : 7415.33.00 7415.39.00 - - Screws; bolts and nuts - - Other 5% 5% Free Free 15% 15% Free Free 694.332 694.339 kg kg 5% 5% Free Free 15% 15% Free Free 694.321 694.329 kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical_ Code Unit (7) (8)
74.18 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like : 7418.11.00 - - Pot scourers and scouring or polishing pads, gloves and the like - - Other - Sanitary ware and parts thereof 74.19 Other articles of copper. 7419.10.00 - Chain and parts thereof - Other : 7419.91.00 - - Cast, moulded, stamped or forged, but not further worked - - Other - - - Chain mesh-handbags, purses, wallets and similar articles - - - Expanded metal - - - Cloth (including endless bands) grill and netting of copper wire 15% Free 15% Free 699.736 kg 32% Free 15% Free 699.731 kg 32% Free 15% Free 699.710 kg 32% Free 15% Free 697.421 kg
7418.19.00 7418.20.00
32% 32%
Free Free
15% 15%
Free Free
697.429 697.520
kg kg
7419.99 7419.99.10
7419.99.20 7419.99.30
5% 5%
Free Free
15% 15%
Free Free
699.737 699.738
kg kg
542
Section XV Chapter 74 Import Duty Fiscal Excise (3) 5% (4) Free ___ VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 699.739 (8) kg
Item No. (1) 7419.99.40
Description (2) - - - Copper springs - - - Cooking or heating apparatus of a kind used for domestic purpose, non-electric and parts thereof of copper
7419.99.51
- - - - Cooking appliances, (stoves, ranges, 5% cookers and the like), burning solid or liquid fuel, and parts thereof - - - - Cooking appliances, (stoves, ranges, 5% cookers and the like), burning gas fuel, of weight not exceeding 10kg (excluding the weight of any external fuel cylinder) but not including parts of such appliances - - - - Other - - - Other 15% 32%
Free
15%
Free
699.740
kg
7419.99.52
Free
15%
Free
699.741
kg
7419.99.99 7419.99.90
Free Free
15% 15%
Free Free
699.742 699.749
kg kg
543
Section XV Chapter 75 Note
Chapter 75 Nickel and articles thereof Note. 1.- In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles, or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
544
Section XV Chapter 75 of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, button, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Subheading Notes. 1.- In this Chapter the following expression have the meanings hereby assigned to them : (a) Nickel, not alloyed Metal containing by weight at least 99% of nickel plus cobalt, provided that: (i) (ii) the cobalt content by weight does not exceed 1.5%, and the content by weight of any other element does not exceed the limit specified in the following table : TABLE - Other elements Element Fe Iron O Oxygen Other elements, each Limiting content % by weight 0.5 0.4 0.3
(b)
Nickel alloys Metallic substances in which nickel predominates by weight over each of the other elements provided that : (i) (ii) (iii) the content by weight of cobalt exceeds 1.5% the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or the total content by weight of elements other than nickel plus cobalt exceeds 1%.
2.- Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7508.10 the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
545
Section XV Chapter 75 75.01/75.04
7501 7502 7503 7504 7505 7506 7507 7508
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy Unwrought nickel Nickel waste and scrap Nickel powders and flakes Nickel bars, rods, profiles and wire Nickel plates, sheets, strip and foil Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) Other articles of nickel
Item No. (1)
Description (2) 75.01 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.
___ VAT (5)
Export Duty (6)
7501.10.00 7501.20.00
- Nickel mattes - Nickel oxides sinters and other intermediate products of nickel metallurgy 75.02 Unwrought nickel.
5% 5%
Free Free
15% 15%
Free Free
284.210 284.220
kg kg
7502.10.00 7502.20.00 7503.00.00 7504.00.00
- Nickel, not alloyed - Nickel alloys 75.03 Nickel waste and scrap. 75.04 Nickel powders and flakes.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
683.110 683.120 288.220 683.230
kg kg kg kg
546
Section XV Chapter 75 75.05/75.08 Item No. (1) Description (2) 75.05 Nickel bars, rods. - Bars, rods and profiles : 7505.11.00 7505.12.00 - - Of nickel, not alloyed - - Of nickel alloys - Wire : 7505.21.00 7505.22.00 - - Of nickel, not alloyed - - Of nickel alloys 75.06 Nickel plates, sheets, strip and foil. 7506.10.00 7506.20.00 - Of nickel, not alloyed - Of nickel alloys 75.07 Nickel tubes, pipes and tube or pipe fittings, (for example, couplings, elbows, sleeves). - Tubes and pipes : 7507.11.00 7507.12.00 7507.20.00 - - Of nickel, not alloyed - - Of nickel alloys - Tube or pipe fittings 75.08 Other articles of nickel. 7508.10.00 7508.90 7508.90.10 - Cloth, grill and netting, of nickel wire - Other - - - Electro-plating anodes, of nickel, wrought or unwrought, including those produced by electrolysis - - - Other 5% Free 15% Free 699.752 kg 5% Free 15% Free 699.751 kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 683.221 683.222 683.225 kg kg kg 5% 5% Free Free 15% 15% Free Free 683.241 683.242 kg kg 5% 5% Free Free 15% 15% Free Free 683.213 683.214 kg kg 5% 5% Free Free 15% 15% Free Free 683.211 683.212 kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7508.90.90
5%
Free
15%
Free
699.759
kg
547
Chapter 76 Note. 1.Aluminium and articles thereof In this Chapter the following expressions have the meanings hereby assigned to them : (a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness which are : of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading Nos. 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
548
(e)
Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Subheading Notes. 1.In this Chapter the following expressions have the meanings hereby assigned to them : (a) Aluminium, not alloyed Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table : TABLE - Other elements Element Fe + Si (iron plus silicon Other elements(1), each (1) Other elements are, fore example Cr, Cu, Mg, Mn, Ni, Zn. (2) Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %, provided that neither the chromium nor manganese content exceeds 0.05 %. Limiting content % by weight 1 0.1(2)
(b)
Aluminium alloys Metallic substances in which aluminium predominates by weight over each of the other elements, provided that : (i) (ii) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or the total content by weight of such other elements exceeds 1%.
2.-
Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91 the term "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
Additional Notes. For the purposes of Item No. 7616.99.20, the expression "chain mesh-handbags, purses, wallets and similar articles" is to be taken to apply to articles which the Comptroller is satisfied are of a kind described by such expression.
549
Section XV Chapter 76 76.01 7601 7602 7603 7604 7605 7606 7607 7608 7609 7610 Unwrought aluminium Aluminium waste and scrap Aluminium powders and flakes Aluminium bars, rods and profiles Aluminium wire Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm Aluminium tubes and pipes Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) Aluminium structures (excluding prefabricated buildings of 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Aluminium containers for compressed or liquefied gas Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium Other articles of aluminium
7611
7612
7613 7614 7615 7616
Item No. (1)
Description (2) 76.01 Unwrought aluminium.
___ VAT (5)
Export Duty (6)
7601.10.00 7601.20.00
- Aluminium, not alloyed - Aluminium alloys
5% 5%
Free Free
15% 15%
Free Free
684.110 684.120
kg kg
550
Section XV Chapter 76 76.02/76.06 Item No. (1) 7602.00.00 Description (2) 76.02 Aluminium waste and scrap. 76.03 Aluminium powders and flakes. 7603.10.00 7603.20.00 - Powders of non-lamellar structure - Powders of lamellar structure; flakes 76.04 Aluminium bars, rods and profiles. 7604.10.00 - Of aluminium, not alloyed - Of aluminium alloys : 7604.21.00 7604.29.00 - - Hollow profiles - - Other 76.05 Aluminium wire. - Of aluminium, not alloyed : 7605.11.00 7605.19.00 - - Of which the maximum crosssectional dimension exceeds 7 mm - - Other - Of aluminium alloys : 7605.21.00 7605.29.00 - - Of which the maximum crosssectional dimension exceeds 7 mm - - Other 76.06 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. - Rectangular (including square) : 7606.11.00 7606.12.00 - - Of aluminium, not alloyed - - Of aluminium alloys - Other : 7606.91.00 7606.92.00 - - Of aluminium, not alloyed - - Of aluminium alloys 5% 5% Free Free 15% 15% Free Free 684.238 684.239 kg kg 5% 5% Free Free 15% 15% Free Free 684.231 684.232 kg kg 5% 5% Free Free 15% 15% Free Free 684.223 684.224 kg kg 5% 5% Free Free 15% 15% Free Free 684.221 684.222 kg kg 5% 5% Free Free 15% 15% Free Free 684.212 684.213 kg kg 5% Free 15% Free 684.211 kg 5% 5% Free Free 15% 15% Free Free 684.251 684.252 kg kg Import Duty Fiscal Excise (3) 5% (4) Free ___ VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 288.230 (8) kg
551
Section 1 Chapter 76 76.07/76.10 Item No. (1) Description (2) 76.07 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. - Not backed : 7607.11.00 7607.19.00 7607.20.00 - - Rolled but not further worked - - Other - Backed 76.08 Aluminium tubes and pipes. 7608.10.00 7608.20.00 7609.00.00 - Of aluminium, not alloyed - Of aluminium alloys 76.09 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). 76.10 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridgesections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. 7610.10 7610.10.10 7610.10.90 7610.90.00 - Doors, windows and their frames and thresholds for doors - - - Louvre-type windows and their frames - - - Other - Other 32% 32% 32% Free Free Free 15% 15% 15% Free Free Free 691.211 691.219 691.290 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 684.261 684.262 684.270 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 684.241 684.242 684.243 kg kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
552
Section XV Chapter 76 76.11/76.15 Item No. (1) 7611.00.00 Description (2) 76.11 Aluminium reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. 76.12 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment. 7612.10.00 7612.90.00 7613.00.00 - Collapsible tubular containers - Other 76.13 Aluminium containers for compressed or liquefied gas. 76.14 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated. 7614.10.00 7614.90.00 - With steel core - Other 76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. 5% 5% Free Free 15% 15% Free Free 693.131 693.139 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 692.421 692.429 692.440 kg kg kg Import Duty Fiscal Excise (3) 5% (4) Free ___ VAT (5) 15% Export Duty (6) Free Statistical__ Code Unit (7) 692.120 (8) kg
553
Section XV Chapter 76 76.16 Item No. (1) Description (2) - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like : 7615.11.00 - - Pot scourers and scouring or polishing pads, gloves and the like - - Other - - - Articles of kitchenware including bombay pots 15% or $3.00 per kg whichever is the greater 32% 5% 10% 15% Free 697.435 kg 32% Free 15% Free 697.431 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7615.19 7615.19.10
7615.19.90 7615.20.00
- - - Other - Sanitary ware and parts thereof 76.16 Other articles of aluminium.
10% Free
15% 15%
Free Free
697.439 697.530
kg kg
7616.10.00
- Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles - Other :
5%
Free
15%
Free
694.400
kg
7616.91.00 7616.99 7616.99.10
- - Cloth, grill, netting and fencing, of aluminium wire - - Other - - - Gauze, reinforcing fabric and similar materials of aluminium wire - - - Chain mesh-handbags, purses, wallets and similar articles - - - Other
5%
Free
15%
Free
699.791
kg
5%
Free
15%
Free
699.797
kg
7616.99.20
15%
Free
15%
Free
699798
kg
7616.99.90
5%
Free
15%
Free
699.799
kg
____________________
554
Chapter 78 Lead and articles thereof
Notes. 1.In this Chapter the following expressions have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expressions also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
555
Section XV Chapter 78
Heading Nos. 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Subheading Note. 1.In this Chapter the expression "refined lead" means : Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table : TABLE - Other elements Element Ag Silver As Arsenic Bi Bismuth Ca Calcium Cd Cadmium Cu Copper Fe Iron S Sulphur Sb Antimony Sn Tin Zn Zinc Other (for example Te), each Limiting content % by weight 0.02 0.005 0.05 0.002 0.002 0.08 0.002 0.002 0.005 0.005 0.002 0.001
7801 7802 7804 7806
Unwrought lead Lead waste and scrap Lead plates, sheets, strip and foil; lead powders and flakes Other articles of lead
556
Section XV Chapter 78 78.01/78.06 Item No. (1) Description (2) 78.01 Unwrought lead. 7801.10.00 - Refined lead - Other : 7801.91.00 - - Containing by weight antimony as the principal other element - - Other 78.02 Lead waste and scrap. 78.04 Lead plates, sheets strip and foil; lead powders and flakes. - Plates, sheets, strip and foil : 7804.11.00 - - Sheets, strip and foil of a thickness (excluding any backings) not exceeding 0.2 mm - - Other - Powders and flakes 78.06 Other articles of lead. 5% Free 15% Free 685.223 kg 5% Free 15% Free 685.111 kg 5% Free 15% Free 685.120 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
7801.99.00 7802.00.00
5% 5%
Free Free
15% 15%
Free Free
685.119 288.240
kg kg
7804.19.00 7804.20.00 7806.00.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
685.224 685.222 699.760
kg kg kg
557
Chapter 79 Zinc and articles thereof
Note. 1.In this Chapter the following expressions have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
558
Section XV Chapter 79 Notes of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading Nos. 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Subheading Note. 1.In this Chapter the following expressions have the meanings hereby assigned to them : (a) Zinc, not alloyed Metal containing by weight at least 97.5% of zinc. (b) Zinc alloys Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%. (c) Zinc dust Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.
7901 7902 7903 7904 7905 7907
Unwrought zinc Zinc waste and scrap Zinc dust, powders and flakes Zinc bars, rods, profiles and wire Zinc plates, sheets, strip and foil Other articles of zinc
559
Item No. (1)
Description (2) 79.01 Unwrought zinc. - Zinc, not alloyed :
7901.11.00 7901.12.00 7901.20.00 7902.00.00
- - Containing by weight 99.99% or more of zinc - - Containing by weight less than 99.99% of zinc - Zinc alloys 79.02 Zinc waste and scrap. 79.03 Zinc dust, powders and flakes.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
686.111 686.112 686.120 288.250
kg kg kg kg
7903.10.00 7903.90.00 7904.00.00
- Zinc dust - Other 79.04 Zinc bars, rods, profiles and wire. 79.05 Zinc plates, sheets, strip and foil. 79.07 Other articles of zinc. - - - Gutters, roof capping, skylight frames and other fabricated building components - - - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
686.331 686.339 686.310
kg kg kg
7905.00.00
5%
Free
15%
Free
686.320
kg
7907.00 7907.00.10
5%
Free
15%
Free
699.771
kg
7907.00.90
5%
Free
15%
Free
699.779
kg
560
Section XV Chapter 80 Note Chapter 80 Tin and articles thereof
Note. 1.In this Chapter the following expressions have the meanings hereby assigned to them : (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. (d) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
561
Section XV Chapter 80 Notes (e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Subheading Note. 1.In this Chapter the following expressions have the meanings hereby assigned to them : (a) Tin, not alloyed Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table : TABLE - Other elements Element Bi Cu (b) Tin alloys Metallic substances in which tin predominates by weight over each of the other elements, provided that : (i) (ii) 8001 8002 8003 8005 8007 Unwrought tin Tin waste and scrap Tin bars, rods, profiles and wire Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes Other articles of tin the total content by weight of such other elements exceeds 1%; or the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table. Bismuth Copper Limiting content % by weight 0.1 0.4
562
Item No. (1)
Description (2) 80.01 Unwrought tin.
8001.10.00 8001.20.00 8002.00.00 8003.00.00
- Tin, not alloyed - Tin alloys 80.02 Tin waste and scrap. 80.03 Tin bars, rods, profiles and wire. 80.07 Other articles of tin. - - - Household articles and tableware of pewter - - - Other
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
687.110 687.120 288.260 687.210
kg kg kg kg
8007.00 8007.00.10 8007.00.90
5% 5%
Free Free
15% 15%
Free Free
699.781 699.789
kg kg
563
Section XV Chapter 81 81.01 Chapter 81 Other Base metals; cermets; articles thereof Subheading Note. 1.Note 1 to Chapter 74, defining "bars and rods", "profiles", "wire" and "plates, sheets, strip and foil" applies, mutatis mutandis, to this Chapter.
8101 8102 8103 8104 8105 8106 8107 8108 8109 8110 8111 8112 8113
Tungsten (Wolfram) and articles thereof, including waste and scrap Molybdenum and articles thereof, including waste and scrap Tantalum and articles thereof, including waste and scrap Magnesium and articles thereof, including waste and scrap Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap Bismuth and articles thereof, including waste and scrap Cadmium and articles thereof, including waste and scrap Titanium and articles thereof, including waste and scrap Zirconium and articles thereof, including waste and scrap Antimony and articles thereof, including waste and scrap Manganese and articles thereof, including waste and scrap Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap Cermets and articles thereof, including waste and scrap
Item No. (1)
Description (2) 81.01 Tungsten (wolfram) and articles thereof, including waste and scrap.
___ VAT (5)
Export Duty (6)
8101.10.00
- Powders
5%
Free
15%
Free
689.111
kg
564
Item No. (1)
8101.94.00
- - Unwrought tungsten including bars and rods obtained simply by sintering - - Wire - - Waste and scrap - - Other 81.02 Molybdenum and articles thereof, including waste and scrap.
5%
Free
15%
Free
689.112
kg
8101.96.00 8101.97.00 8101.99.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
699.912 699.913 699.919
kg kg kg
8102.10.10
- Powders - Other :
5%
Free
15%
Free
689.121
kg
8102.94.00
- - Unwrought molybdenum, including bars and rods obtained simply by sintering - - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil - - Wire - - Waste and scraps - - Other 81.03 Tantalum and articles thereof, including waste and scrap.
5%
Free
15%
Free
689.122
kg
8102.95.00
5%
Free
15%
Free
699.921
kg
8102.96.00 8102.97.00 8102.99.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
699.922 699.923 699.929
kg kg kg
8103.20.00
- Unwrought tantalum, including bars and rods obtained simply by sintering; powders - Waste and scrap - Other
5%
Free
15%
Free
689.131
kg
8103.30.00 8103.90.00
5% 5%
Free Free
15% 15%
Free Free
689.132 699.930
kg kg
565
Section XV Chapter 81 81.04/81.06 Item No. (1) Description (2) 81.04 Magnesium and articles thereof, including waste and scrap. - Unwrought magnesium : 8104.11.00 8104.19.00 8104.20.00 8104.30.00 - - Containing at least 99.8% by weight of magnesium - - Other - Waste and scrap - Raspings, turnings and granules, graded according to size; powders - Other - - - Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; wrought plates, sheets and strip of magnesium; magnesium foil; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium - - - Other 81.05 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. 8105.20.00 - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders - Waste and scrap - Other 81.06 Bismuth and articles thereof, including waste and scrap. 5% Free 15% Free 689.810 kg 5% Free 15% Free 699.942 kg 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 689.151 689.159 689.140 699.941 kg kg kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
8104.90 8104.90.10
8104.90.90
5%
Free
15%
Free
699.949
kg
8105.30.00 8105.90.00 8106.00.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
689.890 699.810 689.920
kg kg kg
566
Section XV Chapter 81 81.07/81.12 Item No. (1) Description (2) 81.07 Cadmium and articles thereof, including waste and scrap. 8107.20.00 8107.30.00 8107.90.00 - Unwrought cadmium; powders - Waste and scrap - Other 81.08 Titanium and articles thereof, including waste and scrap. 8108.20.00 8108.30.00 8108.90.00 - Unwrought titanium; powders - Waste and scrap - Other 81.09 Zirconium and articles thereof, including waste and scrap. 8109.20.00 8109.30.00 8109.90.00 - Unwrought zirconium; powders - Waste and scrap - Other 81.10 Antimony and articles thereof, including waste and scrap. 8110.10.00 8110.20.00 8110.90.00 8111.00.00 - Unwrought antimony; powders - Waste and scrap - Other 81.11 Manganese and articles thereof, including waste and scrap. 81.12 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 689.931 689.932 689.939 689.940 kg kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 689.841 689.842 689.849 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 689.831 689.832 699.839 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 689.821 689.822 699.829 kg kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
567
Section XV Chapter 81 81.13 Item No. (1) Description (2) - Beryllium : 8112.12.00 8112.13.00 8112.19.00 - - Unwrought; powders - - Waste and scrap - - Other - Chromium : 8112.21.00 8112.22.00 8112.29.00 - - Unwrought; powders - - Waste and scrap - - Other - Thallium : 8112.51.00 8112.52.00 8112.59.00 - - Unwrought; powders - - Waste and scrap - - Other - Other : 8112.92.00 8112.99.00 8113.00.00 - - Unwrought; waste and scrap; powders - - Other 81.13 Cermets and articles thereof, including waste and scrap. 5% 5% 5% Free Free Free 15% 15% 15% Free Free free 689.984 689.989 689.990 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 689.981 689.982 689.983 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 689.951 689.952 689.959 kg kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 689.911 689.912 689.913 kg kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
568
Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Notes. 1.Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of : (a) (b) (c) (d) 2.Base Metal; Metal carbides or cermets; Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.
3.-
Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15.
8201
Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedaloperated grinding wheels with frameworks Tools of two or more of 8202 to 8205, put up in sets for retail sale Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools Knives and cutting blades, for machines or for mechanical appliances
8202 8203 8204 8205
8206 8207
8208
569
Chapter 82 82.01 8209 8210 8211 8212 8213 8214 8215 Plates, sticks, tips and the like for tools, unmounted, of cermets Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink Knives with cutting blades, serrated or not (including pruning knives), other than knives of 8208, and blades therefor Razors and razor blades (including razor blade blanks in strips) Scissors, tailors' shears and similar shears, and blades therefor Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
Item No. (1)
Description (2) 82.01 Hand tools, the following : spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools, secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
___ VAT (5)
Export Duty (6)
8201.10.00 8201.20.00 8201.30.00 8201.40.00 8201.50.00
- Spades and shovels - Forks - Mattocks, picks, hoes and rakes - Axes, bill hooks and similar hewing tools - Secateurs and similar one-handed pruners and shears (including poultry shears) - Hedge shears, two-handed pruning shears and similar two-handed shears - Other hand tools of a kind used in agriculture, horticulture or forestry
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
695.110 695.120 695.130 695.140 695.150
kg kg kg kg kg
8201.60.00
5%
Free
15%
Free
695.160
kg
8201.90.00
5%
Free
15%
Free
695.190
kg
570
Item No. (1)
Description (2) 82.02 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades).
8202.10.00 8202.20.00
- Hand saws - Band saw blades - Circular saw blades (including slitting or slotting saw blades) :
5% 5%
Free Free
15% 15%
Free Free
695.210 695.510
kg kg
8202.31.00 8202.39.00 8202.40.00
- - With working part of steel - - Other, including parts - Chain saw blades - Other saw blades :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
695.520 695.530 695.540
kg kg kg
8202.91.00 8202.99.00
- - Straight saw blades, for working metal - - Other 82.03 Files, rasps, pliers (including cutting pliers), cutting pincers, tweezers, metal shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools.
5% 5%
Free Free
15% 15%
Free Free
695.550 695.590
kg kg
8203.10.00 8203.20.00
- Files, rasps and similar tools - Pliers (including cutting pliers), pincers, tweezers and similar tools - Metal cutting shears and similar tools - Pipe-cutters, bolt croppers, perforating punches and similar tools
5% 5%
Free Free
15% 15%
Free Free
695.220 695.232
kg kg
8203.30.00 8203.40.00
5% 5%
Free Free
15% 15%
Free Free
695.233 695.234
kg kg
571
Item No. (1)
Description (2) 82.04 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. - Hand-operated spanners and wrenches :
8204.11.00 8204.12.00 8204.20.00
- - Non-adjustable - - Adjustable - Inter-changeable spanner sockets, with or without handles 82.05 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with framework.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
695.311 695.312 695.320
kg kg no.
8205.10.00
- Drilling, threading or tapping tools - Hammers and sledge hammers - Planes, chisels, gouges and similar cutting tools for working wood - Screw drivers - Other hand tools (including glaziers' diamonds) :
5%
Free
15%
Free
695.410
kg
8205.20.00 8205.30.00
5% 5%
Free Free
15% 15%
Free Free
695.420 695.430
kg kg
8205.40.00
5%
Free
15%
Free
695.440
kg
8205.51.00 8205.59.00
- - Household tools - - Other
5% 5%
Free Free
15% 15%
Free Free
695.450 695.459
kg kg
572
Section XV Chapter 82 82.06/82.07 Item No. (1) 8205.60.00 8205.70.00 8205.80.00 Description (2) - Blow lamps - Vices, clamps and the like - Anvils; portable forges; hand or pedal-operated grinding wheels with frameworks - Sets of articles of two or more of the foregoing subheadings 82.06 Tools of two or more of of the headings 82.02 to 82.05, put up in sets for retail sale. 82.07 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. - Rock drilling or earth boring tools : 8207.13.00 8207.19.00 8207.20.00 - - With working part of cermets - - Other, including parts - Dies for drawing or extruding metal - Tools for pressing, stamping or punching - Tools for tapping or threading 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 695.633 695.639 695.642 kg kg kg Import Duty Fiscal Excise (3) 5% 5% 5% (4) Free Free Free ___ VAT (5) 15% 15% 15% Export Duty (6) Free free Free Statistical__ Code Unit (7) 695.460 695.470 695.480 (8) kg kg kg
8205.90.00
5%
Free
15%
Free
695.490
kg
8206.00.00
5%
Free
15%
Free
695.700
kg
8207.30.00
5%
Free
15%
Free
695.643
kg
8207.40.00
5%
Free
15%
Free
695.644
kg
573
Section XV Chapter 82 82.08/82.11 Item No. (1) 8207.50.00 8207.60.00 8207.70.00 8207.80.00 8207.90.00 Description (2) - Tools for drilling, other than for rock drilling - Tools for boring or broaching - Tools for milling - Tools for turning - Other interchangeable tools 82.08 Knives and cutting blades, for machines or for mechanical appliances. 8208.10.00 8208.20.00 8208.30.00 - For metal working - For wood working - For kitchen appliances or for machines used by the food industry - For agricultural, horticultural or forestry machines - Other 82.09 Plates, sticks, tips and the like for tools, unmounted, of cermets. 82.10 Hand-operated mechanical appliances, weighing 10 Kg or less, used in the preparation, conditioning or serving of food or drink. 82.11 Knives with cutting blades, serrated or not (including pruning knives) other than knives of heading 82.08, and blades therefore. 8211.10.00 - Sets of assorted articles 5% Free 15% Free 696.810 u 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 695.611 695.612 695.613 kg kg kg Import Duty Fiscal Excise (3) 5% 5% 5% 5% 5% (4) Free Free Free Free Free ___ VAT (5) 15% 15% 15% 15% 15% Export Duty (6) Free Free Free Free Free Statistical__ Code Unit (7) 695.645 695.646 695.647 695.648 695.649 (8) kg kg kg kg kg
8208.40.00
5%
Free
15%
Free
695.614
kg
8208.90.00 8209.00.00
5% 5%
Free Free
15% 15%
Free Free
695.619 695.620
kg kg
8210.00.00
5%
Free
15%
Free
697.810
kg
574
Section XV Chapter 82 82.12/82.14 Item No. (1) Description (2) - Other : 8211.91.00 8211.92.00 8211.93.00 8211.94.00 8211.95.00 - - Table knives having fixed blades - - Other knives having fixed blades - - Knives having other than fixed blades - - Blades - - Handles of base metal 82.12 Razors and razor blades (including razor blade blanks in strips). 8212.10.00 8212.20.00 - Razors - Safety razor blades, including razor blade blanks in strips - Other parts 82.13 Scissors, tailors' shears and similar shears, and blades therefore. 82.14 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files). 8214.10.00 - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor - Manicure or pedicure sets and instruments (including nail files) - Other 5% Free 15% Free 696.510 kg 5% 5% Free Free 15% 15% Free Free 696.310 696.350 u u 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 696.891 696.892 696.893 696.894 696.895 u u u kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
8212.90.00 8213.00.00
5% 5%
Free Free
15% 15%
Free Free
696.390 696.400
kg kg
8214.20.00
5%
Free
15%
Free
696.550
kg
8214.90.00
5%
Free
15%
Free
696.590
kg
575
Section XV Chapter 82 82.15 Item No. (1) Description (2) 82.15 Spoons, forks, ladles skimmers, cake-servers, fishknives, butter-knives, sugar tongs and similar kitchen or tableware. 8215.10.00 - Sets of assorted articles containing at least one article plated with precious metal - Other sets of assorted articles - Other : 8215.91.00 8215.99.00 - - Plated with precious metal - - Other 5% 5% Free Free 15% 15% Free Free 696.630 696.690 kg kg 5% Free 15% Free 696.610 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
8215.20.00
5%
Free
15%
Free
696.620
kg
576
Chapter 83 Miscellaneous articles of base metal
Notes. 1.For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73,12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. For the purposes of heading 83.02, the word "castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
2.-
8301 8302
Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of 9403 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal Flexible tubing of base metal, with or without fittings Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of 9405 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
8303 8304 8305
8306 8307 8308
8309 8310 8311
577
Section XV Chapter 83 83.01/83.02 Item No. (1) Description (2) 83.01 Padlocks and locks (key combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. 8301.10.00 8301.20.00 8301.30.00 8301.40.00 8301.50.00 8301.60.00 8301.70.00 - Padlocks - Locks of a kind used for motor vehicles - Locks of a kind used for furniture - Other locks - Clasps and frames with clasps, incorporating locks - Parts - Keys presented separately 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. 8302.10 8302.10.10 8302.10.90 8302.20.00 8302.30.00 - Hinges : - - - Butt hinges - - - Other - Castors - Other mountings, fittings and similar articles suitable for motor vehicles 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 699.131 699.139 699.140 699.150 kg kg kg kg 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free 699.111 699.112 699.113 699.114 699.115 699.116 699.117 kg kg kg kg kg kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
578
Section XV Chapter 83 83.03/83.04 Item No. (1) Description (2) - Other mountings, fittings and similar articles : 8302.41 8302.41.10 8302.41.90 8302.42 8302.42.10 8302.42.90 8302.49 8302.49.10 8302.49.90 8302.50.00 - - Suitable for buildings - - - Barrel bolts - - - Other - - Other, suitable for furniture : - - - Barrel bolts - - - Other - - Other - - - Barrel bolts - - - Other - Hat-racks, hat-pegs, brackets and similar fixtures - Automatic door closers 83.03 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like of base metal. 83.04 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 699.193 699.194 699.192 kg kg kg 5% 5% Free Free 15% 15% Free Free 699.171 699.179 kg kg 5% 5% Free Free 15% 15% Free Free 699.161 699.169 kg kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
8302.60.00 8303.00.00
5% 15%
Free Free
15% 15%
Free Free
699.199 699.120
kg kg
8304.00.00
32%
Free
15%
Free
895.110
kg
579
Item No. (1)
Description (2) 83.05 Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal.
___ VAT (5)
Export Duty (6)
8305.10.00 8305.20.00 8305.90.00
- Fittings for loose-leaf binders or files - Staples in strips - Other, including parts 83.06 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
895.122 895.121 895.129
kg kg kg
8306.10.00
- Bells, gongs and the like - Statuettes and other ornaments :
5%
Free
15%
Free
699.520
kg
8306.21.00 8306.29.00 8306.30.00
- - Plated with precious metal - - Other - Photograph, picture or similar frames; mirrors 83.07 Flexible tubing of base metal, with or without fittings.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
697.826 697.829 697.822
kg kg kg
8307.10.00 8307.90.00
- Of iron or steel - Of other base metal
5% 5%
Free Free
15% 15%
Free Free
699.511 699.519
kg kg
580
Item No. (1)
Description (2) 83.08 Clasp, frames with clasps, buckles, buckleclasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.
___ VAT (5)
Export Duty (6)
8308.10.00 8308.20.00 8308.90.00
- Hooks, eyes and eyelets - Tubular or fabricated rivets - Other, including parts 83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
699.331 699.332 699.339
kg kg kg
8309.10.00 8309.90.00 8310.00.00
- Crown corks - Other 83.10 Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05.
32% 15% 5%
Free Free Free
15% 15% 15%
Free Free Free
699.531 699.539 699.540
kg kg kg
581
Section XV Chapter 83 83.11 Item No. (1) Description (2) 83.11 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. 8311.10.00 - Coated electrodes of base metal, for electric arc-welding - Cored wire of base metal, for electric arc-welding - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame - Other 5% Free 15% Free 699.551 kg Import Duty Fiscal Excise (3) (4) ___ VAT (5) Export Duty (6) Statistical__ Code Unit (7) (8)
8311.20.00
5%
Free
15%
Free
699.552
kg
8311.30.00
5%
Free
15%
Free
699.553
kg
8311.90.00
5%
Free
15%
Free
699.559
kg
582
Section XVI Chapter 84 Notes Section XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Notes.
1.- This Section does not cover : (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16); Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses; Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11); Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22); Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); Drill pipe (heading 73.04);
(b) (c) (d) (e) (f) (g) (h)
(ij) Endless belts of metal wire or strip (Section XV); (k) (l) (m) (n) (o) Articles of Chapter 82 or 83; Articles of Section XVII; Articles of Chapter 90; Clocks, watches or other articles of Chapter 91; Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40,42, 43, 45 or 59 or heading 68.04 or 69.09); Articles of Chapter 95 or Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions).
(p) (q)
2.- Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules : (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings; Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;
(b)
583
Section XVI Chapter 84 Notes (c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.
3.- Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4.- Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. 5.- For the purposes of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. Additional Notes 1.In this section "computer control" means a controlling unit that incorporates at least one electronic microcircuit that is part of the microcircuitry of the controlling unit, being microcircuitry that enables the unit : (a) (b) (c) (d) 2.3.to store and process, or manipulate, data; when programmed to automatically control the operation of the appliance, machine or apparatus independently of human control; to wholly or substantially control the operation and movement of the appliance, machine or apparatus by the use of a numeric-servo closed loop; and to be re-programmable in respect of the units control of the appliance, machine or apparatus.
For the purposes of Note 2 (a) to this section, the expression "respective headings" does not include headings in which goods are classifiable as parts. For the purposes of Note 2 (b) to this section, the expression "with the machines of that kind" means in the same heading as those machines unless there is a separate heading for parts of or for those machines (not being heading 84.85 or 85.48). The term "accessories" in heading 84.48, 84.66, 84.73 or 85.22 does not apply to goods which are otherwise described in any of the headings of Chapters 84 and 85. Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
4.-
Notes. 1.This Chapter does not cover : (a) (b) (c) (d) (e)
Millstones, grindstones or other articles of Chapter 68; Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); Vacuum cleaners of heading 8508;
(f) Electro-mechanical domestic appliance of heading 8509; digital cameras of heading 85.25; or
584
Section XVI Chapter 84 Notes
(g) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).
2.- Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter.
Heading 84.19 does not, however, cover : (a) (b) (c) (d) (e) Germination plant, incubators or brooders (Heading 84.36); Grain dampening machines (heading 84.37); Diffusing apparatus for sugar juice extraction (heading 84.38); Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading 84.22 does not cover: (a) (b) Sewing machines for closing bags or similar containers (heading 84.52); or Office machinery of heading 84.72. Heading 84.24 does not cover : Ink-jet printing machines (heading 84.43) 3.- A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56. 4.- Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either : (a) (b) (c) 5.by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). (A) For the purposes of heading 84.71, the expression "automatic data processing machines" means machines capable of : (i) Storing the processing program or programs and at least the data immediately necessary for the program; the execution of
(ii) Being freely programmed in accordance with the requirements of the user; (iii) Performing arithmetical computations specified by the user; and (iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.
(B)
Automatic data processing machines may be in the form of systems consisting of a variable number of separate units
(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being a part of an automatic data processing system if it meets all of the following conditions : (i) (ii) (iii) It is of a kind solely or principally used in an automatic data processing system; It is connectable to the central processing unit either directly or through one or more other units; and It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
Separately presented units of an automatic data processing machine are to be classified in heading 84.71. However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of heading 84.71. (D) Heading 84.71 does not cover the following when presented separately, even if they meet all the conditions set fortin Note 5 (C) above :
585
Section XVI Chapter84 Notes (i) (ii) Printers, copying machines, facsimile machines, whether or not combine Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); Loudspeakers and microphones; Television cameras, digital cameras and video camera recorders; Monitors and projectors, not incorporating television reception apparatus.
(iii) (iv) (v) (E)
Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or failing that, in residual headings.
6.-
Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 73.26. A machine which is used for more than one purpose is, for the purpose of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
7.-
8.9.
For the purposes of heading 84.70, the term "pocket-size" applies only to machines the dimensions which do not exceed 170 mm x 100 mm x 45 mm.
of
(A) Notes 8 (a) and 8 (b) to Chapter 85 also apply with respect to the expressions semiconductor devices and electronic integrated circuits, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression semiconductor devices also covers photosensitive semiconductor devices and light emitting diodes. (B) For the purposes of this Note and of heading 84.86, the expression manufacture of flat panel displays covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuits boards or other electronic components onto the flat panel. The expression flat panel display does not cover cathode-ray tube technology. (C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for : (i) (ii) (iii) the manufacture or repair of masks and reticles; assembling semiconductor devices or electronic integrated circuits; and lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.
(D) Subject to Note 1 to section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in no other heading of the Nomenclature. Subheading Note. 1.For the purposes of subheading 8471.49, the term "systems" means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer) Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
2.-
586
Additional Note. 1.Items Nos 8470.10.10 and 8470.10.90 are also to be taken to apply to battery operated electronic calculators having provision for using external source of power. In these calculators the external source of power can only be used by means of a converter (AC adaptor) for conversion of electrical energy from the AC to DC form. In this Chapter, the "power of an internal combustion piston engine" shall be taken to be the net output, expressed in kilowatts, that the engine is capable of delivering continuously at a stated crackshaft speed under standard operating conditions.
2.-
8401 8402 8403 8404 8405 8406 8407 8408 8409 8410 8411 8412 8413 8414 8415 8416 8417 8418 8419
Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers Central heating boilers other than those of 8402 Auxiliary plant for use with boilers of 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers Steam turbines and other vapour turbines Spark-ignition reciprocating or rotary internal combustion piston engines Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) Parts suitable for use solely or principally with the engines of 8407 or 8408 Hydraulic turbines, water wheels, and regulators therefor Turbo-jets, turbo-propellers and other gas turbines Other engines and motors Pumps for liquids, whether or not fitted with a measuring device; liquid elevators Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances Industrial or laboratory furnaces and ovens, including incinerators, non-electric Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of 8415 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14) for treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric Calendering or other rolling machines, other than for metals or glass, and cylinders therefor Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines ; weighing machine weights of all kinds
8420 8421 8422
8423
587
Section XVI Chapter 84
8424
Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines Pulley tackle and hoists other than skip hoists; winches and capstans; jacks Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane Fork-lift trucks; other works trucks fitted with lifting or handling equipment Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers Parts suitable for use solely or principally with the machinery of 8425 to 8430 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of 8437 Milking machines and dairy machinery Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard Book-binding machinery, including book-sewing machines Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds Machinery, apparatus and equipment (other than the machine-tools of 8456 to 8465), for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) Printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined, parts and accessories thereof.
8425 8426 8427 8428 8429 8430 8431 8432 8433 8434 8435 8436 8437 8438 8439 8440 8441 8442
8443
588
8444 8445 Machines for extruding, drawing, texturing or cutting man-made textile materials Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of 8446 or 8447 Weaving machines (looms) Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting Auxiliary machinery for use with machines of 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles) Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats Household or laundry-type washing machines, including machines which both wash and dry Machinery (other than machines of 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics Sewing machines, other than book-sewing machines of 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries Metal-rolling mills and rolls therefor Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal Lathes (including turning centres) for removing metal Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal, or cermets, not elsewhere specified or included Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above Other machine-tools for working metal, or cermets, without removing material
8446 8447 8448
8449 8450 8451
8452 8453 8454 8455 8456 8457 8458 8459 8460
8461 8462
8463
589
8464 8465 8466
Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials Parts and accessories suitable for use solely or principally with the machines of 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand Tools for working in the hand, pneumatic hydraulic or with self-contained electric or non-electric motor Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of 8515; gas-operated surface tempering machines and appliances Typewriters other than printers of heading 84.43; word-processing machines Calculating machines and pocket size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines) Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of 8469 to 8472 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressurereducing valves and thermostatically controlled valves Ball or roller bearings Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints
8467 8468 8469 8470
8471 8472
8473 8474
8475 8476 8477 8478 8479 8480 8481 8482 8483
590
Section XVI Chapter 84 84.01/84.02 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals Machinery and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this chapter; parts and accessories. Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
8486
8487
Item No. (1)
Description (2) 84.01 Nuclear reactors; fuel elements (cartridges), nonirradiated, for nuclear reactors; machinery and apparatus for isotopic separation.
Fiscal (3)
Export Duty (6)
8401.10.00 8401.20.00
- Nuclear reactors - Machinery and apparatus for isotopic separation, and parts thereof
5% 5%
Free Free
15% 15%
Free Free
718.710 728.470
kg kg
8401.30.00
- Fuel elements (cartridges), non-irradiated
5%
Free
15%
Free
718.770
kg
8401.40.00
- Parts of nuclear reactors 84.02 Steam or other vapour generating boilers (other than entral heating hot water boilers capable also of producing low pressure steam); super-heated water boilers. - Steam or other vapour generating boilers :
5%
Free
15%
Free
718.780
kg
8402.11
- - Watertube boilers with a steam production exceeding 45 t per hour : - - - Wood fired boilers - - - Other 5% 5% Free Free 15% 15% Free Free 711.111 711.112 kg kg
8402.11.10 8402.11.90
591
Section XVI Chapter 84 84.03/84.04 Item No. (1) Description (2) Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
8402.12
- - Watertube boilers with a steam production not exceeding 45 t per hour : - - - Wood fired boilers - - - Other - - Other vapour generating boilers, including hybrid boilers : - - - Wood fired boilers - - - Other - Super-heated water boilers : - - - Wood fired boilers - - - Other - Parts - - - Suitable for use solely or principally with boilers falling under item Nos. 8402.11.10, 8402.12.10 8402.19.10 and 8402.20.10 5% Free 15% Free 711.911 kg 5% 5% Free Free 15% 15% Free Free 711.121 711.129 kg kg 5% 5% Free Free 15% 15% Free Free 711.118 711.119 kg kg 5% 5% Free Free 15% 15% Free Free 711.113 711.114 kg kg
8402.12.10 8402.12.90 8402.19
8402.19.10 8402.19.90 8402.20 8402.20.10 8402.20.90 8402.90 8402.90.10
8402.90.90
- - - Other 84.03 Central heating boilers other than those of heading 84.02.
5%
Free
15%
Free
711.919
kg
8403.10.00 8403.90.00
- Boilers - Parts 84.04 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units.
5% 5%
Free Free
15% 15%
Free Free
812.170 812.190
u kg
8404.10.00
- Auxiliary plant for use with boilers of heading 84.02 or 84.03
5%
Free
15%
Free
711.210
kg
592
Section XV1 Chapter 84 84.05/84.07 Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free Statistical Code Unit (7) 711.220 (8) kg
Item No. (1) 8404.20.00
Description (2) - Condensers for steam or other vapour power units
Fiscal (3) 5%
8404.90.00
- Parts 84.05 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.
5%
Free
15%
Free
711.920
kg
8405.10.00
- Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
5%
Free
15%
Free
741.710
kg
8405.90.00
- Parts 84.06 Steam turbines and other vapour turbines.
5%
Free
15%
Free
741.720
kg
8406.10.00
- Turbines for marine propulsion - Other turbines :
5%
Free
15%
Free
712.110
kg
8406.81.00 8406.82.00
- - Of an output exceeding 40MW - - Of an output not exceeding 40MW
5% 5%
Free Free
15% 15%
Free Free
712.191 712.192
kg kg
8406.90.00
- Parts 84.07 Spark-ignition reciprocating or rotary internal combustion piston engines.
5%
Free
15%
Free
712.800
kg
8407.10.00
- Aircraft engines - Marine propulsion engines :
5%
Free
15%
Free
713.110
8407.21 8407.21.10
- - Outboard motors - - - Outboard motors not exceeding 30 kw Free Free 15% Free 713.311 u
8407.21.90
- - - Outboard motors exceeding 30 kw
Free
Free
15%
Free
713.312
8407.29.00
- - Other
5%
Free
15%
Free
713.320
593
Section XV1 Chapter 84 84.08/84.09 Item No. (1) Description (2) - Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87 : 8407.31.00 - - Of a cylinder capacity not exceeding 50 cc 8407.32.00 - - of a cylinder capacity exceeding 50 cc but not exceeding 250 cc 8407.33.00 - - Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc 8407.34.00 - - Of a cylinder capacity exceeding 1,000 cc 8407.90.00 - Other engines 84.08 Compression-ignition internal combustion piston engines (diesel or semidiesel engines). 8408.10.00 8408.20.00 - Marine propulsion engines - Engines of a kind used for the propulsion of vehicles of Chapter 87 8408.90.00 - Other engines 84.09 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08. 8409.10.00 - For aircraft engines - Other 8409.91.00 - - Suitable for use solely or principally with spark-ignition internal combustion piston engines 8409.99.00 - - Other 5% Free 15% Free 713.920 kg 15% Free 15% Free 713.910 kg 5% Free 15% Free 713.190 kg 5% Free 15% Free 713.820 u 5% 15% Free Free 15% 15% Free Free 713.330 713.230 u u 15% Free 15% Free 713.810 u 15% Free 15% Free 713.220 u 15% Free 15% Free 713.213 u 15% Free 15% Free 713.212 u 15% Free 15% Free 713.211 u Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
594
Section XVI Chapter 84 84.10/84.11 Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 84.10 Hydraulic turbines, water wheels, and regulators therefore. - Hydraulic turbines and water wheels :
Fiscal (3)
8410.11.00
- - Of a power not exceeding 1,000 kW
5%
Free
15%
Free
718.111
8410.12.00
- - Of a power exceeding 1,000 kw but not exceeding 10,000 kW
5%
Free
15%
Free
718.112
8410.13.00
- - Of a power exceeding 10,000 kW
5%
Free
15%
Free
718.113
8410.90.00
- Parts, including regulators 84.11 Turbo-jets, turbopropellers and other gas turbines. - Turbo-jets :
5%
Free
15%
Free
718.190
kg
8411.11.00
- - Of a thrust not exceeding 25 kN
5%
Free
15%
Free
714.411
8411.12.00
- - Of a thrust exceeding 25 kN - Turbo-propellers :
5%
Free
15%
Free
714.412
8411.21.00
5%
Free
15%
Free
714.811
8411.22.00
- - Of a power exceeding 1,100 kW - Other gas turbines :
5%
Free
15%
Free
714.812
8411.81.00
5%
Free
15%
Free
714.891
8411.82.00
- - Of a power exceeding 5,000 kW - Parts :
5%
Free
15%
Free
714.892
8411.91.00
- - Of turbo-jets or turbo-propellers
5%
Free
15%
Free
714.910
8411.99.00
- Other
5%
Free
15%
Free
714.990
595
Section XV1 Chapter 84 84.12/84.13 Item No. (1) Description (2) 84.12 Other engines and motors. 8412.10.00 - Reaction engines other than turbo-jets - Hydraulic power engines and motors : 8412.21.00 8412.29.00 - - Linear acting (cylinders) - - Other - Pneumatic power engines and motors : 8412.31.00 8412.39.00 8412.80 8412.80.10 8412.80.90 8412.90.00 - - Linear acting (cylinders) - - Other - Other - - - Wind engines (windmills) - - - Other - Parts 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators. - Pumps fitted or designed to be fitted with a measuring device : 8413.11.00 - - Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages 8413.19.00 8413.20.00 - - Other - Hand pumps, other than those of subheading 8413.11 or 8413.19 8413.30.00 - Fuel, lubricating or cooling medium pumps for internal combustion piston engines 5% Free 15% Free 742.200 u 5% 5% Free Free 15% 15% Free free 742.190 742.711 u u 5% Free 15% Free 742.110 u 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 718.937 718.939 718.990 u u kg 5% 5% Free Free 15% 15% Free Free 718.920 718.932 u u 5% 5% Free Free 15% 15% Free Free 718.910 718.931 u u 5% Free 15% Free 714.490 u Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
596
Section XV1 Chapter 84 84.14 Import Duty Excise VAT (4) Free Free (5) 15% 15% Export Duty (6) Free Free Statistical Code Unit (7) 742.300 742.400 (8) u u
Item No. (1) 8413.40.00 8413.50.00
Description (2) - Concrete pumps - Other reciprocating positive displacement pumps
Fiscal (3) 5% 5%
8413.60.00
- Other rotary positive displacement pumps
5%
Free
15%
Free
742.500
8413.70.00
- Other centrifugal pumps - Other pumps; liquid elevators :
5%
Free
15%
Free
742.600
8413.81.00 8413.82.00
- - Pumps - - Liquid elevators - Parts :
5% 5%
Free Free
15% 15%
Free Free
742.712 742.750
u u
8413.91.00
- - Of pumps
5%
Free
15%
Free
742.910
kg
8413.92.00
- - Of liquid elevators 84.14 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
5%
Free
15%
Free
742.950
kg
8414.10.00 8414.20.00
- Vacuum pumps - Hand - or foot-operated air pumps
5% 5%
Free Free
15% 15%
Free Free
743.110 743.130
u u
8414.30.00
- Compressors of a kind used in refrigerating equipment
5%
Free
15%
Free
743.150
8414.40.00
- Air compressors mounted on a wheeled chassis for towing - Fans :
5%
Free
15%
Free
743.170
8414.51.00
- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W
15%
10%
15%
Free
743.410
597
Section XV1 Chapter 84 84.15/84.16 Item No. (1) 8414.59.00 8414.60.00 Description (2) - - Other - Hoods having a maximum horizontal side exceeding 120 cm 8414.80.00 8414.90.00 - Other - Parts 84.15 Air conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. 8415.10.00 - Window or wall types, self-contained or split-system 8415.20.00 - Of a kind used for persons, in motor vehicles - Other : 8415.81.00 - - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) 8415.82.00 - - Other, incorporating a refrigerating unit 8415.83.00 - - Not incorporating a refrigerating unit 8415.90.00 - Parts 84.16 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. 8416.10.00 - Furnace burners for liquid fuel 5% Free 15% Free 741.210 kg 15% Free 15% Free 741.590 kg 15% 10% 15% Free 741.553 u 15% 10% 15% Free 741.552 u 15% 10% 15% Free 741.551 u 15% 10% 15% Free 741.520 u 15% 10% 15% Free 741.510 u 15% 5% 10% Free 15% 15% Free Free 743.190 743.810 u kg Fiscal (3) 15% 5% Import Duty Excise VAT (4) 10% 10% (5) 15% 15% Export Duty (6) Free Free Statistical Code Unit (7) 743.430 743.450 (8) u u
598
Section XV1 Chapter 84 84.17/84.18 Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
8416.20.00
- Other furnace burners, including combination burners
5%
Free
15%
Free
741.230
kg
8416.30.00
- Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
5%
Free
15%
Free
741.250
kg
8416.90.00
- Parts
5%
Free
15%
Free
741.280
kg
84.17 Industrial or laboratory furnaces and ovens, including incinerators, non-electric. 8417.10.00 - Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals 8417.20.00 - Bakery ovens, including biscuit ovens 8417.80.00 - Other 5% Free 15% Free 741.380 u 5% Free 15% Free 741.370 u 5% Free 15% Free 741.360 u
8417.90.00
- Parts 84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
5%
Free
15%
Free
741.390
kg
8418.10.00
- Combined refrigeratorfreezers, fitted with separate external doors
15%
5%
15%
Free
775.211
599
Section XV1 Chapter 84 Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) - Refrigerators, household type :
Fiscal (3)
8418.21.00 8418.29.00 8418.30.00
- - Compression-type - - Other - Freezers of the chest type, not exceeding 800 l capacity
15% 15% 15%
5% 5% 5%
15% 15% 15%
Free Free Free
775.212 775.219 775.221
u u u
8418.40.00
- Freezers of the upright type, not exceeding 900 l capacity
15%
5%
15%
Free
775.222
8418.50
- Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment - - - Dispensers of a kind suitable for use in hotels, restaurants and the like 5% Free 15% Free 741.431 u
8418.50.10
8418.50.90
- - - Other - Other refrigerating or freezing equipment; heat pumps :
5%
Free
15%
Free
741.439
8418.61.00
- - Heat pumps other than air conditioning machines of heading 84.15
5%
Free
15%
Free
741.432
8418.69 8418.69.10
- - Other - - - Condensing unit, self contained comprising a compressor, condenser and pump for use with air conditioning units 15% Free 15% Free 741.433 u
8418.69.90
- - - Other Parts
5%
Free
15%
Free
741.434
8418.91.00
- - Furniture designed to receive refrigerating or freezing equipment
5%
Free
15%
Free
741.491
kg
8418.99.00
- - Other
5%
Free
15%
Free
741.499
kg
600
Section XV1 Chapter 84 84.19 Item No. (1) Description (2) 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. - Instantaneous or storage water heaters, non-electric : 8419.11.00 - - Instantaneous gas water heaters 8419.19.00 8419.20.00 - - Other - Medical, surgical or laboratory sterilisers - Dryers : 8419.31.00 8419.32.00 - - For agricultural products - - For wood, paper pulp, paper or paperboard 8419.39.00 8419.40.00 - - Other - Distilling or rectifying plant 8419.50.00 8419.60.00 - Heat exchange units - Machinery for liquefying air or other gases - Other machinery, plant and equipment : 8419.81.00 - - For making hot drinks or for cooking or heating food 8419.89.00 - - Other 5% Free 15% Free 741.890 u 5% Free 15% Free 741.870 u 5% 5% Free Free 15% 15% Free Free 741.740 741.750 u u 5% 5% Free Free 15% 15% Free Free 741.860 741.730 u u Free 5% Free Free 15% 15% Free Free 741.840 741.850 u u 15% Free Free Free 15% 15% Free Free 741.820 741.830 u u 15% Free 15% Free 741.810 u Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
601
Section XV1 Chapter 84 84.20/84.21 Item No. (1) 8419.90 8419.90.10 Description (2) - Parts : - - - Suitable for use solely or principally with water heaters respectively falling within items Nos 8419.11.00 and 8419.19.00 8419.90.90 - - - Other 84.20 Calendering or other rolling machines, other than for metals or glass, and cylinders therefore. 8420.10.00 - Calendering or other rolling machines - Parts : 8420.91.00 8420.99.00 - - Cylinders - - Other 84.21 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. - Centrifuges, including centrifugal dryers : 8421.11.00 8421.12.00 8421.19.00 - - Cream separators - - Clothes-dryers - - Other - Filtering or purifying machinery and apparatus for liquids : 8421.21.00 - - For filtering or purifying water 8421.22.00 - - For filtering or purifying beverages other than water 5% Free 15% Free 743.620 u 5% Free 15% Free 743.610 u Free 5% 5% Free Free Free 15% 15% 15% Free Free Free 743.510 743.550 743.590 u u u 5% 5% Free Free 15% 15% Free Free 745.931 745.939 kg kg 5% Free 15% Free 745.910 u 5% Free 15% Free 741.990 kg 15% Free 15% Free 741.910 kg Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
602
Section XV1 Chapter 84 84.22 Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free Statistical Code Unit (7) 743.630 (8) u
Item No. (1) 8421.23.00
Description (2) - - Oil or petrol-filters for internal combustion engines
Fiscal (3) 5%
8421.29.00
- - Other - Filtering or purifying machinery and apparatus for gases :
5%
Free
15%
Free
743.670
8421.31.00
- - Intake air filters for internal combustion engines
5%
Free
15%
Free
743.640
8421.39.00 8421.91 8421.91.00 8421.99 8421.99.10
- - Other - Parts : - - Of centrifuges, including centrifugal driers - - Other - - - Suitable for use solely or principally with cream separators falling within item No. 8421.11.00
5%
Free
15%
Free
743.690
5%
Free
15%
Free
743.910
kg
Free
Free
15%
Free
743.951
kg
8421.99.90
- - - Other 84.22 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heatshrink wrapping machinery); machinery for aerating beverages. Dish washing machines :
5%
Free
15%
Free
743.959
kg
8422.11.00 8422.19.00 8422.20.00
- - Of the household type - - Other - Machinery for cleaning or drying bottles or other containers
15% 5% 5%
10% Free Free
15% 15% 15%
Free Free Free
775.300 745.210 745.230
u u u
603
Section XV1 Chapter 84 84.23 Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2)
Fiscal (3)
8422.30.00
- Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages
5%
Free
15%
Free
745.271
8422.40.00
- Other packing or wrapping machinery (including heatshrink wrapping machinery)
5%
Free
15%
Free
745.279
8422.90 8422.90.10
- Parts - - - Suitable for machines falling within item No. 8422.11.00 and 8422.19.00 5% Free 15% Free 745.281 kg
8422.90.90
- - - Other 84.23 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.
5%
Free
15%
Free
745.289
kg
8423.10.00
- Personal weighing machine, including baby scales; household scales
15%
Free
15%
Free
745.320
8423.20.00
- Scales for continuous weighing of goods on conveyors
5%
Free
15%
Free
745.311
8423.30.00
- Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales - Other weighing machinery
5%
Free
15%
Free
743.312
8423.81.00
- - Having a maximum weighing capacity not exceeding 30 Kg
15%
Free
15%
Free
745.313
604
Section XV1 Chapter 84 84.24 Item No. (1) Description (2) Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
8423.82
- - Having a maximum weighing capacity exceeding 30 Kg but not exceeding 5,000 kg - - - Portable or mobile platform type scales 5% Free 15% Free 745.314 u
8423.82.10
8423.82.90 8423.89.00 8423.90
- - - Other - - Other - Weighing machine weights of all kinds; parts of weighing machinery : - - - Weighing machine weights of all kinds - - - Parts of weighing machinery :
5% 5%
Free Free
15% 15%
Free Free
745.315 745.316
u u
8423.90.10
15%
Free
15%
Free
745.391
kg
8423.90.91
- - - - Suitable for use solely or principally with weighing machinery and scales respectively falling within items Nos. 8423.10.00, 8423.81.00 and 8423.82.10
15%
Free
15%
Free
745.397
kg
8423.90.99
- - - - Other 84.24 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines.
5%
Free
15%
Free
745.399
kg
8424.10.00
- Fire extinguishers, whether or not charged
Free
Free
15%
Free
745.610
8424.20.00
- Spray guns and similar appliances
Free
Free
15%
Free
745.620
8424.30.00
- Steam or sand blasting machines and similar jet projecting machines
5%
Free
15%
Free
745.630
605
Section XV1 Chapter 84 84.25/84.26 Item No. (1) Description (2) - Other appliances : 8424.81.00 8424.89.00 8424.90.00 - - Agricultural or horticultural - - Other - Parts 84.25 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks. - Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles : 8425.11.00 8425.19.00 - - Powered by electric motor - - Other - Other winches; capstans : 8425.31.00 8425.39.00 - - Powered by electric motor - - Other - Jacks; hoists of a kind used for raising vehicles : 8425.41.00 - - Built-in jacking systems of a type used in garages 8425.42.00 - - Other jacks and hoists, hydraulic 8425.49.00 - - Other 84.26 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers : 8426.11 8426.11.10 8426.11.90 - - Overhead travelling cranes on fixed support - - - New - - - Used or reconditioned 5% 15% 5% Free 15% 15% Free Free 744.310 744.311 u u 5% Free 15% Free 744.490 u 5% Free 15% Free 744.430 u 5% Free 15% Free 744.410 u 5% 5% Free Free 15% 15% Free Free 744.251 744.259 u u 5% 5% Free Free 15% 15% Free Free 744.211 744.219 u u Free Free Free Free Free Free 15% 15% 15% Free Free free 745.640 745.650 745.680 u u kg Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
606
Section XV1 Chapter 84 84.27 Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1) 8426.12 8426.12.10 8426.12.90 8426.19 8426.19.10 8426.19.90 8426.20 8426.20.10 8426.20.90 8426.30 8426.30.10 8426.30.90
Description (2) - - Mobile lifting cranes on tyres and straddle carriers - - - New - - - Used or reconditioned - - Other - - - New - - - Used or reconditioned - Tower cranes - - - New - - - Used or reconditioned - Portal or pedestal jib cranes - - - New - - - Used or reconditioned - Other machinery, self-propelled :
Fiscal (3)
5% 15%
5% Free
15% 15%
Free Free
744.320 744.321
u u
5% 15%
5% Free
15% 15%
Free Free
744.330 744.331
u u
5% 15%
5% Free
15% 15%
Free Free
744.340 744.341
u u
5% 15%
5% Free
15% 15%
Free Free
744.350 744.351
u u
8426.41 8426.41.10 8426.41.90 8426.49 8426.49.10 8426.49.90
- - On tyres - - - New - - - Used or reconditioned - - Other - - - New - - - Used or reconditioned - Other machinery : 5% 15% 5% Free 15% 15% Free Free 744.379 744.373 u u 5% 15% 5% Free 15% 15% Free Free 744.371 744.372 u u
8426.91 8426.91.10 8426.91.90 8426.99 8426.99.10 8426.99.90
- - Designed for mounting on road vehicles - - - New - - - Used or reconditioned - - Other - - - New - - - Used or reconditioned 84.27 Fork-lift trucks; other works trucks fitted with lifting or handling equipment. 5% 15% 5% Free 15% 15% Free Free 744.393 744.399 u u 5% 15% 5% Free 15% 15% Free Free 744.391 744.392 u u
8427.10
- Self-propelled trucks powered by an electric motor
607
Section XV1 Chapter 84 84.28/84.29 Item No. (1) 8427.10.10 8427.10.90 8427.20 8427.20.10 8427.20.90 8427.90 8427.90.10 8427.90.90 Description (2) - - - New - - - Used or reconditioned - Other self-propelled trucks - - - New - - - Used or reconditioned - Other trucks - - - New - - - Used or reconditioned 84.28 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). 8428.10.00 8428.20.00 - Lifts and skip hoists - Pneumatic elevators and conveyors - Other continuous-action elevators and conveyors, for goods or materials : 8428.31.00 - - Specially designed for underground use 8428.32.00 8428.33.00 8428.39.00 8428.40.00 8428.60.00 - - Other, bucket type - - Other, belt type - - Other - Escalators and moving walkways - Teleferics, chair-lifts, skidraglines; traction mechanisms for funiculars 8428.90.00 - Other machinery 84.29 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Bulldozers and angledozers : 8429.11 8429.11.10 8429.11.90 - - Track laying - - - New - - - Used or reconditioned 5% 15% 5% Free 15% 15% Free Free 723.111 723.112 u u 5% Free 15% Free 744.899 u 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 744.730 744.740 744.790 744.850 744.892 u u u u u 5% Free 15% Free 744.720 u 5% 5% Free Free 15% 15% Free Free 744.810 744.710 u u 5% 15% 5% Free 15% 15% Free Free 744.130 744.131 u u 5% 15% 5% Free 15% 15% Free Free 744.120 744.121 u u Fiscal (3) 5% 15% Import Duty Excise VAT (4) 5% Free (5) 15% 15% Export Duty (6) Free Free Statistical Code Unit (7) 744.110 744.111 (8) u u
608
Section XVI Chapter 84 84.30 Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1) 8429.19 8429.19.10 8429.19.90 8429.20 8429.20.10 8429.20.90 8429.30 8429.30.10 8429.30.90 8429.40 8429.40.10 8429.40.90
Description (2) - - Other - - - New - - - Used or reconditioned - Graders and levelers - - - New - - - Used or reconditioned - Scrapers - - - New - - - Used or reconditioned - Tamping machines and road rollers - - - New - - - Used or reconditioned - Mechanical shovels, excavators and shovel loaders :
Fiscal (3)
5% 15%
5% Free
15% 15%
Free Free
723.119 723.113
u u
5% 15%
5% Free
15% 15%
Free Free
723.120 723.121
u u
5% 15%
5% Free
15% 15%
Free Free
723.310 723.311
u u
5% 15%
5% Free
15% 15%
Free Free
723.330 723.331
u u
8429.51 8429.51.10 8429.51.90 8429.52 8429.52.10 8429.52.90 8429.59 8429.59.10 8429.59.90
- - Front-end shovels loaders - - - New - - - Used or reconditioned - - Machinery with a 360 revolving superstructure - - - New - - - Used or reconditioned - - Other - - - New - - - Used or reconditioned 84.30 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowploughs and snow-blowers. 5% 15% 5% Free 15% 15% Free Free 723.222 723.290 u u 5% 15% 5% Free 15% 15% Free Free 723.220 723.221 u u 5% 15% 5% Free 15% 15% Free Free 723.210 723.211 u u
8430.10 8430.10.10 8430.10.90
- Pile-drivers and pile-extractors - - - New - - - Used or reconditioned 5% 15% 5% Free 15% 15% Free Free 723.410 723.411 u u
609
Section XVI Chapter 84 84.30 Item No. (1) 8430.20 8430.20.10 8430.20.90 Description (2) - Snow-ploughs and snow-blowers - - - New - - - Used or reconditioned - Coal or rock cutters and tunnelling machinery : 8430.31 8430.31.10 8430.31.90 8430.39 8430.39.10 8430.39.90 - - Self-propelled - - - New - - - Used or reconditioned - - Other - - - New - - - Used or reconditioned - Other boring or sinking machinery : 8430.41 8430.41.10 8430.41.90 8430.49 8430.49.10 8430.49.90 8430.50 8430.50.10 8430.50.90 - - Self-propelled - - - New - - - Used or reconditioned - - Other - - - New - - - Used or reconditioned - Other machinery, self-propelled - - - New - - - Used or reconditioned - Other machinery, not selfpropelled : 8430.61 8430.61.10 8430.61.90 8430.69 8430.69.10 8430.69.90 - - Tamping or compacting machinery - - - New - - - Used or reconditioned - - Other - - - New - - - Used or reconditioned 5% 15% 5% Free 15% 15% Free Free 723.452 723.470 u u 5% 15% 5% Free 15% 15% Free Free 723.450 723.451 u u 5% 15% 5% Free 15% 15% Free Free 723.390 723.391 u u 5% 15% 5% Free 15% 15% Free Free 723.440 723.441 u u 5% 15% 5% Free 15% 15% Free Free 723.370 723.371 u u 5% 15% 5% Free 15% 15% Free Free 723.430 723.431 u u 5% 15% 5% Free 15% 15% Free Free 723.350 723.351 u u 5% 15% 5% Free 15% 15% Free Free 723.420 723.421 u u Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
610
Section XVI Chapter 84 84.34/84.35 Item No. (1) Description (2) 84.31 Parts suitable for use solely or principally with the machinery of headings 84.25 and 84.30. 8431.10.00 - Of machinery of heading 84.25 8431.20.00 - Of machinery of heading 84.27 - Of machinery of heading 84.28 : 8431.31.00 - - Of lifts, skip hoists or escalators 8431.39.00 - - Other - Of machinery of heading 84.26, 84.29 or 84.30 : 8431.41.00 - - Buckets, shovels, grabs and grips 8431.42.00 8431.43.00 - - Bulldozer or angledozer blades - - Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 8431.49.00 - - Other 84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation lawn or sports-ground rollers. 8432.10.00 - Ploughs - Harrows, scarifiers, cultivators, weeders and hoes : 8432.21.00 8432.29.00 8432.30.00 - - Disc harrows - - Other - Seeders, planters and transplanters 8432.40.00 - Manure spreaders and fertiliser distributors 8432.80.00 - Other machinery Free Free 15% Free 721.180 u Free Free 15% Free 721.122 u Free Free Free Free Free Free 15% 15% 15% Free Free Free 721.131 721.139 721.121 u u u Free Free 15% Free 721.110 u 5% Free 15% Free 723.990 kg 5% 5% Free Free 15% 15% Free Free 723.920 723.930 kg kg 5% Free 15% Free 723.910 kg 5% Free 15% Free 744.940 kg 5% Free 15% Free 744.930 kg 5% Free 15% Free 744.920 kg 5% Free 15% Free 744.910 kg Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
611
Section XVI Chapter 84 84.36/84.37 Item No. (1) 8432.90.00 Description (2) - Parts 84.33 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37. - Mowers for lawns, parks or sports-grounds : 8433.11.00 - - Powered, with the cutting device rotating in a horizontal plane 8433.19 8433.19.10 8433.19.90 8433.20.00 - - Other - - - Other lawn mowers, powered - - - Other - Other mowers, including cutter bars for tractor mounting 8433.30.00 8433.40.00 - Other haymaking machinery - Straw or fodder balers, including pick-up balers - Other harvesting machinery; threshing machinery : 8433.51.00 8433.52.00 8433.53.00 - - Combine harvester-threshers - - Other threshing machinery - - Root or tuber harvesting machines 8433.59.00 8433.60.00 - - Other - Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce 8433.90 8433.90.10 - Parts - - - Suitable for use solely or principally with mowers falling within items nos. 8433.11.00 and 8433.19.10 8433.90.90 - - - Other Free Free 15% Free 721.299 kg 5% Free 15% Free 721.291 kg Free Free Free Free 15% 15% Free Free 721.239 721.260 u u Free Free Free Free Free Free 15% 15% 15% Free Free Free 721.220 721.234 721.235 u u u Free Free Free Free 15% 15% Free Free 721.232 721.233 u u 5% Free Free Free Free Free 15% 15% 15% Free Free Free 721.212 721.219 721.231 u u u 5% Free 15% Free 721.211 u Fiscal (3) Free Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free Statistical Code Unit (7) 721.190 (8) kg
Section XVI Chapter 84 84.38/84.39 Item No. (1) Description (2) 84.34 Milking machines and dairy machinery. 8434.10.00 8434.20.00 8434.90.00 - Milking machines - Dairy machinery - Parts 84.35 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. 8435.10.00 8435.90.00 - Machinery - Parts 84.36 Other agricultural, horti-cultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. 8436.10.00 - Machinery for preparing animal feeding stuffs - Poultry-keeping machinery; poultry incubators and brooders : 8436.21.00 - - Poultry incubators and brooders 8436.29.00 8436.80.00 - - Other - Other machinery - Parts : 8436.91.00 - - Of poultry-keeping machinery or poultry incubators and brooders 8436.99.00 - - Other 84.37 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farmtype machinery. 8437.10.00 - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
612
Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Fiscal (3)
Free Free Free
Free Free Free
15% 15% 15%
Free Free Free
721.310 721.380 721.390
u u kg
Free Free
Free Free
15% 15%
Free Free
721.910 721.980
u kg
Free
Free
15%
Free
721.961
Free
Free
15%
Free
721.951
Free Free
Free Free
15% 15%
Free Free
721.952 721.969
u u
Free
Free
15%
Free
721.991
kg
Free
Free
15%
Free
721.999
kg
Free
Free
15%
Free
721.270
613
Section XVI Chapter 84 84.40/84.42 Import Duty Excise VAT (4) Free Free (5) 15% 15% Export Duty (6) Free Free Statistical Code Unit (7) 727.110 727.190 (8) u kg
Item No. (1) 8437.80.00 8437.90.00
Description (2) - Other machinery - Parts 84.38 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
Fiscal (3) Free Free
8438.10.00
- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
5%
Free
15%
Free
727.221
8438.20.00
- Machinery for the manufacture of confectionery, cocoa or chocolate
5%
Free
15%
Free
727.222
8438.30.00 8438.40.00 8438.50.00
- Machinery for sugar manufacture - Brewery machinery - Machinery for the preparation of meat or poultry
Free 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
727.223 727.224 727.225
u u u
8438.60.00
- Machinery for the preparation of fruits, nuts or vegetables
5%
Free
15%
Free
727.226
8438.80.00 8438.90.00
- Other machinery - Parts 84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
5% 5%
Free Free
15% 15%
Free Free
727.227 727.290
u kg
8439.10.00
- Machinery for making pulp of fibrous cellulosic material
5%
Free
15%
Free
725.110
8439.20.00
- Machinery for making paper or paperboard
5%
Free
15%
Free
725.121
8439.30.00
- Machinery for finishing paper or paper board - Parts :
5%
Free
15%
Free
725.122
8439.91.00
- - Of machinery for making pulp of fibrous cellulosic material
5%
Free
15%
Free
725.911
kg
8439.99.00
- - Other
5%
Free
15%
Free
725.919
kg
614
Section XVI Chapter 84 84.43 Item No. (1) Description (2) 84.40 Book-binding machinery, including book-sewing machines. 8440.10.00 8440.90.00 - Machinery - Parts 84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. 8441.10.00 8441.20.00 - Cutting machines - Machines for making bags, sacks or envelopes 8441.30.00 - Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding 8441.40.00 - Machines for moulding articles in paper pulp, paper or paperboard 8441.80.00 8441.90.00 - Other machinery - Parts 84.42 Machinery, apparatus and equipment (other than the machine-tools of headings 84.56 to 84.65), for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). 8442.30.00 - Machinery, apparatus and equipment 8442.40.00 - Parts of the foregoing machinery, apparatus or equipment 8442.50.00 - Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 5% Free 15% Free 726.350 kg 5% Free 15% Free 726.910 kg 5% Free 15% Free 726.313 u 5% 5% Free Free 15% 15% Free Free 725.290 725.990 u kg 5% Free 15% Free 725.270 u 5% Free 15% Free 725.250 u 5% 5% Free Free 15% 15% Free Free 725.210 725.230 u u 5% 5% Free Free 15% 15% Free Free 726.810 726.890 u kg Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
615
Section XVI Chapter 84 84.43 Item No. (1) Description (2) (3) 84.43 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof. - Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42 : 8443.11.00 - - Offset printing machinery, reel-fed 8443.12.00 - - Offset printing machinery sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) 8443.13.00 8443.14.00 - - Other offset printing machinery - - Letterpress printing machinery, reel fed, excluding flexographic printing 8443.15.00 - - Letterpress printing machinery, other than reel fed, excluding flexographic printing 8443.16.00 8443.17.00 8443.19.00 - - Flexographic printing machinery - - Gravure printing machinery - - Other - Other printers, copying machines and facsimile machines, whether or not combined : 8443.31.00 - - Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network - - Other, capable of connecting to an automatic data machine or to a network 15% Free 15% Free 726.551 u 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 726.593 726.594 726.595 u u 5% Free 15% Free 726.592 u 5% 5% Free Free 15% 15% Free Free 726.590 726.591 u u 5% Free 15% Free 726.550 u 5% Free 15% Free 726.510 u Fiscal (4) Import Duty Excise VAT (5) (6) Export Duty (7) Statistical Code Unit (8)
8443.32.00
15%
Free
15%
Free
726.552
8443.39.00
- - Other
15%
Free
15%
Free
726.553
Section XVI Chapter 84 84.44/84.46 Item No. (1) Description (2) - Parts and accessories : 8443.91.00 - - Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42 8443.99.00 8444.00.00 - - Other 84.44 Machines for extruding, drawing, texturing or cutting man-made textile materials. 84.45 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. - Machines for preparing textile fibres : 8445.11.00 8445.12.00 8445.13.00 - - Carding machines - - Combing machines - - Drawing or roving machines 8445.19.00 8445.20.00 8445.30.00 - - Other - Textile spinning machines - Textile doubling or twisting machines 8445.40.00 - Textile winding (including weft-winding) or reeling machines 8445.90.00 - Other 84.46 Weaving machines (looms). 8446.10.00 - For weaving fabrics of a width not exceeding 30 cm - For weaving fabrics of a width exceeding 30 cm, shuttle type :
616
Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
5%
Free
15%
Free
726.599
15% 5%
Free Free
15% 15%
Free Free
726.554 724.410
u u
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
724.421 724.422 724.423
u u u
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
724.429 724.431 724.432
u u u
5%
Free
15%
Free
724.433
5%
Free
15%
Free
724.540
5%
Free
15%
Free
724.511
617
Section XVI Chapter 84 84.47/84.48 Item No. (1) 8446.21.00 8446.29.00 8446.30.00 Description (2) - - Power looms - - Other - For weaving fabrics of a width exceeding 30 cm, shuttleless type 84.47 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. - Circular knitting machines : 8447.11.00 - - With cylinder diameter not exceeding 165 mm 8447.12.00 - - With cylinder diameter exceeding 165 mm 8447.20.00 - Flat knitting machines; stitch-bonding machines 8447.90.00 - Other 84.48 Auxiliary machinery for use with machines of heading No. 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds, and heald-frames, hosiery needles). - Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47 : 8448.11.00 - - Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith - - Other - Parts and accessories of machines of heading No. 84.44, or of their auxiliary machinery 5% Free 15% Free 724.611 kg 5% Free 15% Free 724.530 u 5% Free 15% Free 724.522 u 5% Free 15% Free 724.524 u 5% Free 15% Free 724.523 u Fiscal (3) 5% 5% 5% Import Duty Excise VAT (4) Free Free Free (5) 15% 15% 15% Export Duty (6) Free Free Free Statistical Code Unit (7) 724.514 724.515 724.513 (8) u u u
8448.19.00 8448.20.00
5% 5%
Free Free
15% 15%
Free Free
724.619 724.491
kg kg
618
Section XVI Chapter 84 84.49/84.50 Item No. (1) Description (2) - Parts and accessories of machines of heading No. 84.45 or of their auxiliary machinery : 8448.31.00 8448.32.00 - - Card clothing - - Of machines for preparing textile fibres, other than card clothing 8448.33.00 - - Spindles, spindle flyers, spinning rings and ring travellers 8448.39.00 - - Other - Parts and accessories of weaving machines (looms) or of their auxiliary machinery : 8448.42.00 - - Reeds for looms, healds, and heald-frames 8448.49.00 - - Other - Parts and accessories of machines of heading No. 84.47 or of their auxiliary machinery : 8448.51.00 - - Sinkers, needles and other articles used in forming stitches 8448.59.00 8449.00.00 - - Other 84.49 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. 84.50 Household or laundrytype washing machines, including machines which both wash and dry. - Machines, each of a dry linen capacity not exceeding 10 Kg : 8450.11.00 8450.12.00 - - Fully-automatic machines - - Other machines, with built-in centrigugal drier 8450.19.00 - - Other 15% 10% 15% Free 775.119 u 15% 15% 10% 10% 15% 15% Free Free 775.111 775.112 u u 5% 5% Free Free 15% 15% Free Free 724.689 724.550 kg kg 5% Free 15% Free 724.681 kg 5% Free 15% Free 724.679 kg 5% Free 15% Free 724.672 kg 5% Free 15% Free 724.499 kg 5% Free 15% Free 724.494 kg 5% 5% Free Free 15% 15% Free Free 724.492 724.493 kg kg Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
619
Section XVI Chapter 84 84.51 Item No. (1) 8450.20.00 Description (2) - Machines, each of a dry linen capacity exceeding 10 Kg 8450.90.00 - Parts 84.51 Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. 8451.10.00 - Dry-cleaning machines - Drying machines : 8451.21.00 - - Each of a dry linen capacity not exceeding 10 Kg 8451.29.00 8451.30.00 - - Other - Ironing machines and presses (including fusing presses) 8451.40.00 - Washing, bleaching or dyeing machines 8451.50.00 - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics 8451.80.00 8451.90.00 - Other machinery - Parts Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. 8452.10.00 - Sewing machines of the household type 5% Free 15% Free 724.330 u 5% 5% Free Free 15% 15% Free Free 724.749 724.920 u u 5% Free 15% Free 724.743 u 5% Free 15% Free 724.742 u 5% 5% Free Free 15% 15% Free Free 724.730 724.741 u u 5% 10% 15% Free 775.120 u 5% Free 15% Free 724.720 u 5% Free 15% Free 724.910 kg Fiscal (3) 15% Import Duty Excise VAT (4) 10% (5) 15% Export Duty (6) Free Statistical Code Unit (7) 724.710 (8) u
620
Section XVI Chapter 84 84.52/84.54 Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) - Other sewing machines :
Fiscal (3)
8452.21.00 8452.29.00 8452.30.00 8452.40.00
- - Automatic units - - Other - Sewing machines needles - Furniture, bases and covers for sewing machines and parts thereof
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
724.351 724.359 724.391 724.392 u
kg kg
8452.90.00
- Other parts of sewing machines 84.53 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines.
5%
Free
15%
Free
724.399
kg
8453.10.00
- Machinery for preparing, tanning or working hides, skins or leather
5%
Free
15%
Free
724.810
8453.20.00
- Machinery for making or repairing footwear
5%
Free
15%
Free
724.830
8453.80.00 8453.90.00
- Other machinery - Parts 84.54 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries. - Converters - Ingot moulds and ladles - Casting machines - Parts 84.55 Metal-rolling mills and rolls therefore.
5% 5%
Free Free
15% 15%
Free Free
724.850 724.880
u kg
8454.10.00 8454.20.00 8454.30.00 8454.90.00
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
737.111 737.112 737.120 737.190
u u u kg
8455.10.00
- Tube mills - Other rolling mills :
5%
Free
15%
Free
737.211
8455.21.00
- - Hot or combination hot and cold
5%
Free
15%
Free
737.212
621
Section XVI Chapter 84 84.55/84.58 Import Duty Excise VAT (4) Free Free Free (5) 15% 15% 15% Export Duty (6) Free Free Free Statistical Code Unit (7) 737.213 737.291 737.299 (8) u u kg
Item No. (1) 8455.22.00 8455.30.00 8455.90.00
Description (2) - - Cold - Rolls for rolling mills - Other parts 84.56 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes.
Fiscal (3) 5% 5% 5%
8456.10.00
- Operated by laster or other light or photon beam processes
5%
Free
15%
Free
731.110
8456.20.00
- Operated by ultrasonic processes
5%
Free
15%
Free
731.120
8456.30.00
- Operated by electrodischarge processes
5%
Free
15%
Free
731.130
8456.90.00
- Other 84.57 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal.
5%
Free
15%
Free
731.149
8457.10.00 8457.20.00
- Machining centres - Unit construction machines (single station)
5% 5%
Free Free
15% 15%
Free Free
731.210 731.220
u u
8457.30.00
- Multi-station transfer machines 84.58 Lathes (including turning centres) for removing metal. - Horizontal lathes :
5%
Free
15%
Free
731.230
8458.11.00 8458.19.00
- - Numerically controlled - - Other - Other lathes :
5% 5%
Free Free
15% 15%
Free Free
731.310 731.370
u u
8458.91.00 8458.99.00
- - Numerically controlled - - Other
5% 5%
Free Free
15% 15%
Free Free
731.350 731.390
u u
622
Section XVI Chapter 84 84.59/84.60 Item No. (1) Description (2) 84.59 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58. 8459.10.00 - Way-type unit head machines - Other drilling machines : 8459.21.00 8459.29.00 - - Numerically controlled - - Other - Other boring-milling machines : 8459.31.00 8459.39.00 8459.40.00 - - Numerically controlled - - Other - Other boring machines - Milling machines, knee-type : 8459.51.00 8459.59.00 - - Numerically controlled - - Other - Other milling machines : 8459.61.00 8459.69.00 8459.70.00 - - Numerically controlled - - Other - Other threading or tapping machines 84.60 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. - Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm : 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 731.530 731.540 731.570 u u u 5% 5% Free Free 15% 15% Free Free 731.510 731.520 u u 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 731.440 731.450 731.460 u u u 5% 5% Free Free 15% 15% Free Free 731.420 731.430 u u 5% Free 15% Free 731.410 u Fiscal (3)
Export Duty (6)
623
Section XVI Chapter 84 84.61/84.62 Item No. (1) 8460.11.00 8460.19.00 Description (2) - - Numerically controlled - - Other - Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm : 8460.21.00 8460.29.00 - - Numerically controlled - - Other - Sharpening (tool or cutter grinding) machines : 8460.31.00 8460.39.00 8460.40.00 8460.90.00 - - Numerically controlled - - Other - Honing or lapping machines - Other 84.61 Machine-tools for planing, shaping, slotting, broaching, gear-cutting, gear grinding or gear finishing, sawing, cutting -off and other machinetools working by removing metal, or cermets, not elsewhere specified or included. 8461.20.00 8461.30.00 8461.40.00 - Shaping or slotting machines - Broaching machines - Gear cutting, gear grinding or gear finishing machines 8461.50.00 8461.90.00 - Sawing or cutting-off machines - Other 84.62 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. 8462.10.00 - Forging or die-stamping machines (including presses) and hammers - Bending, folding, straightening or flattening machines (including presses ) : Section XVI 5% Free 15% Free 733.110 u 5% 5% Free Free 15% 15% Free Free 731.770 731.790 u u 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 731.710 731.730 731.750 u u u 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 731.650 731.660 731.670 731.690 u u u u 5% 5% Free Free 15% 15% Free Free 731.630 731.640 u u Fiscal (3) 5% 5% Import Duty Excise VAT (4) Free Free (5) 15% 15% Export Duty (6) Free Free Statistical Code Unit (7) 731.610 731.620 (8) u u
Section XVI Chapter 84 84.63/84.64
624
Description (2) - - Numerically controlled - - Other - Shearing machines (including presses), other than combined punching and shearing machines : Fiscal (3) 5% 5% Import Duty Excise VAT (4) Free Free (5) 15% 15% Export Duty (6) Free Free Statistical Code Unit (7) 733.120 733.130 (8) u u
Item No. (1) 8462.21.00 8462.29.00
8462.31.00 8462.39.00
- - Numerically controlled - - Other - Punching or notching machines (including presses), including combined punching and shearing machines :
5% 5%
Free Free
15% 15%
Free Free
733.140 733.150
u u
8462.41.00 8462.49.00
- - Numerically controlled - - Other - Other :
5% 5%
Free Free
15% 15%
Free Free
733.160 733.170
u u
8462.91.00 8462.99.00
- - Hydraulic presses - - Other 84.63 Other machine-tools for working metal, or cermets, without removing material.
5% 5%
Free Free
15% 15%
Free Free
733.181 733.189
u u
8463.10.00
- Draw-benches for bars, tubes profiles, wire or the like
5%
Free
15%
Free
733.910
8463.20.00 8463.30.00 8463.90.00
- Thread rolling machines - Machines for working wire - Other 84.64 Machine-tools for working stone, ceramics, concrete, asbestors-cement or like mineral materials or for cold working glass.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
733.930 733.950 733.990
u u u
8464.10.00 8464.20.00 8464.90.00
- Sawing machines - Grinding or polishing machines - Other 84.65 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
728.111 728.112 728.119
u u u
Section XVI
625
Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free
Item No. (1) 8465.10.00
Description (2) - Machines which can carry out different types of machining operations without tool change between such operations - Other :
Fiscal (3) 5%
Statistical Code Unit (7) 728.121 (8) u
8465.91.00 8465.92.00
- - Sawing machines - - Planing, milling or moulding (by cutting) machines
5% 5%
Free Free
15% 15%
Free Free
728.122 733.123
u u
8465.93.00
- - Grinding, sanding or polishing machines
5%
Free
15%
Free
728.124
8465.94.00 8465.95.00 8465.96.00
- - Bending or assembling machines - - Drilling or morticing machines - - Splitting, slicing or paring machine
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
728.125 728.126 728.127
u u u
8465.99.00
- - Other 84.66 Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand.
5%
Free
15%
Free
728.129
8466.10.00
- Tool holders and selfopening dieheads
5%
Free
15%
Free
735.110
kg
8466.20.00 8466.30.00
- Work holders - Dividing heads and other special attachments for machine-tools - Other :
5% 5%
Free Free
15% 15%
Free Free
735.130 735.150
kg kg
8466.91.00 8466.92.00 8466.93.00 8466.94.00
- - For machines of heading 84.64 - - For machines of heading 84.65 - - For machines of heading 84.56 to 84.61 - - For machines of heading 84.62 or 84.63
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
728.191 728.199 735.910 735.950
kg kg kg kg
Section XVI
626
Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
Description (2) 84.67 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor. - Pneumatic :
Fiscal (3)
8467.11.00
- - Rotary type (including combined rotary-percussion)
5%
Free
15%
Free
745.111
8467.19.00
- - Other - With self-contained electric motor :
5%
Free
15%
Free
745.119
8467.21.00 8467.22.00 8467.29.00
- - Drills of all kinds - - Saws - - Other - Other tools :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
745.121 745.122 745.123
u u u
8467.81.00 8467.89.00
- - Chain saws - - Other - Parts :
5% 5%
Free Free
15% 15%
Free Free
745.124 745.129
u u
8467.91.00 8467.92.00 8467.99.00
- - Of chain saws - - Of pneumatic tools - - Other 84.68 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
745.191 745,192 745.199
kg kg kg
8468.10.00 8468.20.00 8468.80.00
- Hand-held blow pipes - Other gas-operated machinery and apparatus - Other machinery and apparatus - Parts 84.69 Typewriters other than printers of heading 84.43; word-processing machines.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
737.410 737.420 737.430
u u u
8468.90.00 8469.00.00
5% 5%
Free Free
15% 15%
Free Free
737.490 737.491
kg u
Section XVI
627
Item No. (1) Description (2) 84.70 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. 8470.10.00 - Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions - Other electronic calculating machines : 8470.21.00 - - Incorporating a printing device 8470.29.00 8470.30.00 8470.50.00 8470.90.00 - - Other - Other calculating machines - Cash registers - Other 84.71 Automatic data processing machines and units thereof;magnetic or optical readers; machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. 8471.30.00 - Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display - Other automatic data processing machines : 8471.41.00 - - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined Section XVI 5% 5% 5% 5% 5% 5% 5%
Chapter 84 Import Duty Excise VAT (4) (5) (6) Export Duty
Fiscal (3)
Section XVI Chapter 84 84.69/84.71 Statistical Code Unit
(7)
(8)
Free
15%
Free
751.210
Free
15%
Free
751.221
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
751.222 751.229 751.240 751.280
u u u u
Free
Free
15%
Free
752.210
Free
15%
Free
752.260
Section XVI
Chapter 84 84.72 Item No. (1) 8471.49.00 Description (2) - - Other, presented in the form of systems 8471.50.00 - Processing units other than those of sub-heading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output units 8471.60.00 - Input or output units, whether or not containing storage units in the same housing 8471.70.00 8471.80.00 - Storage units - Other units of automatic data processing machines 8471.90.00 - Other 84.72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coinsorting machines, coin-counting or wrapping machines, pencilsharpening machines, perforating or stapling machines). 8472.10.00 8472.30.00 - Duplicating machines - Machines for sorting or folding mail for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps - Other 84.73 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings, 84.69 to 84.72. 8473.10.00 - Parts and accessories of the machines of heading 84.69 - Parts and accessories of the machines of heading 84.70 :
628
Fiscal (3) 5% Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free Statistical Code Unit (7) 752.290 (8) u
5%
Free
15%
Free
752.300
5%
Free
15%
Free
752.600
5% 5%
Free Free
15% 15%
Free Free
752.700 752.910
u u
5%
Free
15%
Free
752.990
15% 15%
Free Free
15% 15%
Free Free
751.910 751.930
u u
8472.90.00
15%
Free
15%
Free
751.990
5%
Free
15%
Free
759.910
kg
Section XVI
629
Item No. (1) 8473.21 Description (2) - - Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 - - - Suitable for use solely solely or principally with machines falling within item No. 8470.10.00 8473.21.90 8473.29.00 8473.30.00 - - - Other - - Other - Parts and accessories of the machines of heading 84.71 8473.40.00 - Parts and accessories of the machines of heading 84.72 8473.50.00 - Parts and accessories equally suitable for use with machines of two or more of the headings Nos. 84.69 to 84.72 84.74 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. 8474.10.00 - Sorting, screening, separating or washing machines 8474.20.00 - Crushing or grinding machines - Mixing or kneading machines : 8474.31.00 - - Concrete or mortar mixers 5% 5% 5% 5% 5% 5% 5%
Chapter 84 Import Duty Excise VAT (4) (5) Export Duty (6)
Fiscal (3)
Section XVI Chapter 84 84.73 Statistical Code Unit
(7)
(8)
8473.21.10
Free
15%
Free
759.951
kg
Free Free Free
15% 15% 15%
Free Free Free
759.954 759.959 759.970
kg kg kg
15%
Free
15%
Free
759.931
kg
15%
Free
15%
Free
759.939
kg
Free
15%
Free
728.310
Free
15%
Free
728.320
Free
15%
Free
728.331
630
Description (2) - - Machines for mixing mineral substances with bitumen Fiscal (3) 5% Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free Statistical Code Unit (7) 728.332 (8) u
Item No. (1) 8474.32.00
8474.39.00 8474.80.00 8474.90.00
- - Other - Other machinery - Parts 84.75 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
728.339 728.340 728.390
u u kg
8475.10.00
- Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes - Machines for manufacturing or hot working glass or glassware :
5%
Free
15%
Free
728.411
8475.21.00
- - Machines for making optical fibres and preforms thereof
5%
Free
15%
Free
728.412
8475.29.00 8475.90.00
- - Other - Parts 84.76 Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines. - Automatic beverage vending machines :
5% 5%
Free Free
15% 15%
Free free
728.419 728.510
u kg
8476.21.00
- - Incorporating heating or refrigerating devices
15%
Free
15%
Free
745.951
8476.29.00
- - Other - Other machines :
15%
Free
15%
Free
745.952
8476.81.00
- - Incorporating heating or refrigerating devices
15%
Free
15%
Free
745.958
8476.89.00 8476.90.00
- - Other - Parts
15% 15%
Free Free
15% 15%
Free Free
745.959 745.970
u kg Section XVI Chapter 84
631
Item No. (1) Description (2) 84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. 8477.10.00 8477.20.00 8477.30.00 8477.40.00 - Injection-moulding machines - Extruders - Blow moulding machines - Vacuum moulding machines and other thermoforming machines - Other machinery for moulding or otherwise forming : 8477.51.00 - - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes 8477.59.00 8477.80.00 8477.90.00 - - Other - Other machinery - Parts 84.78 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. 8478.10.00 8478.90.00 - Machinery - Parts 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. 8479.10.00 - Machinery for public works, building or the like 8479.20.00 - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 8479.30.00 - Presses for the manufacture or particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 8479.40.00 Section XVI Chapter 84 - Rope or cable-making machine 5% Free 15% Free 728.491 5% Free 15% Free 728.440 5% Free 15% Free 727.210 5% Free 15% Free 723.480 5% 5% Free Free 15% 15% Free Free 728.430 728.530 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 728.426 728.429 728.520 5% Free 15% Free 728.425 5% 5% 5% 5% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 728.421 728.422 728.423 728.424 Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6)
u u u u
u u kg
u kg
Section XVI Chapter 84 84.79
632
Description (2) - Industrial robots, not elsewhere specified or included Fiscal (3) 5% Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free Statistical Code Unit (7) 728.492 (8) u
Item No. (1) 8479.50.00
8479.60.00
- Evaporative air coolers - Other machines and mechanical appliances :
5%
Free
15%
Free
728.493
8479.81.00
- - For treating metal, including electric wire coil-winders
5%
Free
15%
Free
728.460
8479.82.00
- - Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines
5%
Free
15%
Free
728.498
8479.89 8479.89.10
- - Other - - - Taps combined with a measuring-device for dispensing ice-cream, spirits, milk and the like 15% Free 15% Free 728.494 u
8479.89.20
- - - Windscreen wipers, nonelectric; compressed air operated horns; trucktype sweepers of a kind used in a warehouses and the like
15%
Free
15%
Free
728.495
8479.89.30
- - - Carpet sweepers, nonelectric; floor polishing, sanding, scrubbing, scraping and scouring appliances other than those falling within heading 85.09
15%
Free
15%
Free
728.496
8479.89.40
- - - Air coolers; air humidifiers and dehumidifiers - - - Other - Parts - - - Suitable for use solely or principally with machines and mechanical appliances falling within items Nos. 8479.89.10, 8479.89.20, 8479.89.30 and 8479.89.40
15%
Free
15%
Free
728.497
8479.89.90 8479.90 8479.90.10
5%
Free
15%
Free
728.499
15%
Free
15%
Free
728.551
kg
8479.90.90
- - - Other
5%
Free
15%
Free
728.559
kg
633
Item No. (1) Description (2) 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. 8480.10.00 - Moulding boxes for metal foundry 8480.20.00 8480.30.00 - Mould bases - Moulding patterns - Moulds for metal or metal carbides: 8480.41.00 - - Injection or compression types 8480.49.00 8480.50.00 8480.60.00 - - Other - Moulds for glass - Moulds for mineral materials - Moulds for rubber or plastics : 8480.71.00 - - Injection or compression types 8480.79.00 - - Other 84.81 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressurereducing valves and thermostatically controlled valves. 8481.10.00 8481.20.00 - Pressure-reducing valve - Valves for oleohydraulic or pneumatic transmission 8481.30.00 8481.40.00 8481.80 8481.80.10 - Check (non return) valves - Safety or relief valves - Other appliances - - - Of a kind and size suitable for all domestic water supply and disposal points, hosepipe nozzles Section XVI Chapter 84 5% Free 15% Free 747.810 5% 5% Free Free 15% 15% Free Free 747.300 747.400 5% 5% Free Free 15% 15% Free Free 747.100 747.200 5% Free 15% Free 749.190 5% Free 15% Free 749.180 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 749.150 749.160 749.170 5% Free 15% Free 749.140 5% 5% Free Free 15% 15% Free Free 749.120 749.130 5% Free 15% Free 749.110 Fiscal (3) Import Duty Excise VAT (4) (5) (6) Export Duty
kg
kg kg
kg
kg kg kg
kg
kg
kg kg
kg kg
kg
634
Description (2) - - - Soda-water bottles valve; taps and cocks for fitting to casks, barrels, beverage dispensing urns and the like; appliance for use as parts for cookers, stoves, lamps, burners, blow lamps and lighters, including parts of fuel reservoirs of cylinders of a kind suitable for use with any of these appliances Fiscal (3) 5% Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free Statistical Code Unit (7) 747.820 (8) kg
Item No. (1) 8481.80.20
8481.80.90 8481.90.00
- - - Other - Parts 84.82 Ball or roller bearings.
5% 5%
Free Free
15% 15%
Free Free
747.890 747.900
kg kg
8482.10.00 8482.20.00
- Ball bearings - Tapered roller bearings, including cone and tapered roller assemblies
5% 5%
Free Free
15% 15%
Free Free
746.100 746.200
u u
8482.30.00 8482.40.00 8482.50.00
- Spherical roller bearings - Needle roller bearings - Other cylindrical roller bearings
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
746.300 746.400 746.500
u u u
8482.80.00
- Other, including combined ball/roller bearings - Parts :
5%
Free
15%
Free
746.800
8482.91.00
- - Balls, needles and rollers
5%
Free
15%
Free
746.910
kg
8482.99.00
- - Other 84.83 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws, gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).
5%
Free
15%
Free
746.990
kg
635
Item No. (1) 8483.10.00 Description (2) - Transmission shafts (including cam shafts and crank shafts) and cranks 8483.20.00 - Bearing housings, incorporating ball or roller bearings 8483.30.00 - Bearing housings, not incorporating ball or roller bearings; plain shaft bearings 8483.40.00 - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters 8483.50.00 - Flywheels and pulleys, including pulley blocks 8483.60.00 - Clutches and shaft couplings (including universal joints) 8483.90.00 - Toothed wheels, chain sprockets and other transmission elements presented separately; parts 84.84 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. 8484.10.00 - Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal 8484.20.00 8484.90.00 - Mechanical seals - Other 5% 5% Free Free 15% 15% Free Free 5% Free 15% Free 5% Free 15% Free 5% Free 15% Free 5% Free 15% Free 5% Free 15% Free 5% Free 15% Free 5% Free 15% Free Fiscal (3) 5% Import Duty Excise VAT (4) Free (5) 15% Export Duty (6) Free
Section XVI Chapter 84 84.83 Statistical Code Unit (7) 748.100 (8) u
748.210
748.220
748.400
748.500
748.600
748.900
kg
749.210
kg
749.220 749.230
kg kg
Section XVI
636
Description (2) 84.86 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (c) to this Chapter; parts and accessories. Fiscal (3) Import Duty Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
Item No. (1)
8486.10.00
- Machines and apparatus for the manufacture of boules or wafers
5%
Free
15%
Free
749.240
kg
8486.20.00
- Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits
5%
Free
15%
Free
749.250
kg
8486.30.00 8486.40
- Machines and apparatus for the manufacture of flat panel displays - Machines and apparatus specified in not 9 (c) to this chapter - - - Apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials
5%
Free
15%
Free
749.260
kg
8486.40.11 8486.40.12 8486. 40.19 8486.40.90 8486.90 8486.90.10
- - - - Write-on wafer apparatus - - - - Step and repeat aligners - - - - Other - - Other
15% 15% 15% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
249.270 249.271 249.272 249.273
u u u kg
- Parts and accessories - - - Suitable for use with apparatus falling under item nos. 8486.40.11, 8486.40.12 and 8486.40.19 15% Free 15% Free 249.274 kg
8486.90.90
- - - Other 84.87 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter.
5%
Free
15%
Free
249.290
kg
8487.10.00
- Ships's or boats propellers and blades therefore
5%
Free
15%
Free
749.910
kg
8487.90.00
- Other
5%
Free
15%
Free
749.990
kg
637
Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Notes. 1.(a) (b) (c) (d) (e) 2.This Chapter does not cover :
Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; Articles of glass of heading 70.11; Machines and apparatus of heading 84.86; Vacuum apparatus of a kind used in medical, surgical, dental or veterinary purposes (Chapter 90); or Electrically heated furniture of Chapter 94. Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury are rectifiers remain classified in heading 85.04.
3.-
Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes : (a) (b) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; Other machines provided the weight of such machines does not exceed 20 Kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryer (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16). 4.For the purposes of heading 85.23 : (a) Solid-state non-volatile storage devices (for example, flash memory cards or flash electronic storage cards) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, FLASH EPROM) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors; The term smart cards means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements.
(b)
5.-
For the purposes of heading 85.34 "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film circuit" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements).
The expression "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin-or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42. 6.- For the purpose of heading 85.36, connectors for optical fibres, optical fibre bundles or cables means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal. 7.Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).
638
8.For the purposes of headings 85.41 and 85.42 : (a) (b) (i) "Diodes, transistors and similar semiconductor devices" are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field; Electronic integrated circuits are : Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc), obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc). These circuits may also include discrete components; (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements. For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function. 9.For the purposes of heading 85.48, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
Subheading Note. 1.Subheadings 8527.12 cover only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
Additional Notes. 10.- For the purpose of Item No. 8501.00.10 the expression "photovoltaic generators" is to be taken to apply to such generators consisting of panels of photocells combined with other apparatus, for example, storage batteries and electronic controls and panels or modules, even if equipped with simple elements (e.g. diodes), which supply power directly to, for example, a motor or an electrolyser. 11.- Items Nos. 8502.10.00, 8502.20.00 and 8502.30.00 are to be taken to apply to generating sets consisting of the generator and its prime mover which are mounted (or designed to be mounted) together as one unit or on a common base and imported together (even if packed separately for convenience of transport).
8501 8502 8503 8504 8505 Electric motors and generators (excluding generating sets) Electric generating sets and rotary converters Parts suitable for use solely or principally with the machines of 8501 or 8502 Electrical transformers, static converters (for example, rectifiers) and inductors Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
639
8506 8507 8508 8509 8510 8511 Primary cells and primary batteries Electric accumulators, including separators therefor, whether or not rectangular (including square) Vacuum cleaners Electro-mechanical domestic appliances, with self-contained electric motor Shavers, hair clippers and hair-removing appliances, with self-contained electric motor Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines Electrical lighting or signalling equipment (excluding articles of 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of 8512 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of 8545 Telephone sets, including telephones for cellular networks or for other wireless networks: other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or85.28. Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined with a microphone sets consisting of a microphone and one or more loudspeakers, audio-frequency electric amplifiers; electric sound amplifier sets Sound recording or reproducing apparatus Video recording or reproducing apparatus, whether or not incorporating a video tuner Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21 Discs, tapes, solid-state non-volatile storage devices, smart cards and other media for the recording of sound or of other phenomena, whether or not for the production of discs, but excluding products of Chapter 37 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; digital cameras and video camera recorders Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
8512 8513 8514 8515
8516
8517
8518
8519 8521 8522 8523 8525 8526
640
8527 8528 8529 8530 8531 8532 8533 8534 8535 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, n whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus Parts suitable for use solely or principally with the apparatus of 8525 to 8528 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of 8608) Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of 8512 or 8530 Electrical capacitors, fixed, variable or adjustable (pre-set) Electrical resistors (including rheostats and potentiometers), other than heating resistors Printed circuits Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 volts Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1 000 volts; connectors for optical fibres, optical fibre bundles or cables Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17 Parts suitable for use solely or principally with the apparatus of 8535, 8536 or 8537 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arclamps Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals Electronic integrated circuits. Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes Electrical insulators of any material
8536
8537
8538 8539 8540 8541
8542 8543 8544
8545 8546
641
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
8548
________________________________________________________________________________________________________________________ Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) 85.01 Electric motors and generators (excluding generating sets).
8501.10.00 8501.20.00
- Motors of an output not exceeding 37.5 W - Universal AC/DC motors of an output exceeding 37.5 W - Other DC motors; DC generators :
5% 5%
Free Free
15% 15%
Free Free
716.100 716.311
u u
8501.31 8501.31.10 8501.31.90 8501.32 8501.32.10 8501.32.90 8501.33 8501.33.10 8501.33.90 8501.34 8501.34.10 8501.34.90 8501.40.00
- - Of an output not exceeding 750 W - - - Photovoltaic generators - - - Other - - Of an output exceeding 750 W but not exceeding 75 KW - - - Photovoltaic generators - - - Other - - Of an output exceeding 75 KW but not exceeding 375 KW - - - Photovoltaic generators - - - Other - - Of an output exceeding 375 KW - - - Photovoltaic generators - - - Other - Other AC motors, single-phase 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 716.241 716.249 716.311 u u u 5% 5% Free Free 15% 15% Free Free 716.231 716.239 u u 5% 5% Free Free 15% 15% Free Free 716.221 716.229 u u 5% 5% Free Free 15% 15% Free Free 716.211 716.219 u u
642
Section XVI Chapter 85 85.02 _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) - Other AC motors, multi-phase :
Import Duty ___ Fiscal Excise VAT (3) (4) (5)
Export Duty (6)
8501.51.00 8501.52.00 8501.53.00
- - Of an output not exceeding 750 W - - Of an output exceeding 750 W 750 W but not exceeding 75 kW - - Of an output exceeding 75 kW - AC generators (alternators) :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
716.315 716.316 716.317
u u u
8501.61 8501.61.10 8501.61.90 8501.62 8501.62.10 8501.62.90 8501.63 8501.63.10 8501.63.90 8501.64 8501.64.10 8501.64.90
- - Of an output not exceeding 75 kVA - - - Photovoltiac generators - - - Other - - Of an output exceeding 75 kVA but not exceeding 375 kVA - - - Photovoltaic generators - - - Other - - Of an output exceeding 375 kVA but not exceeding 750 kVA - - - Photovoltaic generators - - - Other - - Of an output exceeding 750 kVA - - - Photovoltaic generators - - - Other 85.02 Electric generating sets and rotary converters. - Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines) : 5% 5% Free Free 15% 15% Free Free 716.327 716.328 u u 5% 5% Free Free 15% 15% Free Free 716.325 716.326 u u 5% 5% Free Free 15% 15% Free Free 716.323 716.324 u u 5% 5% Free Free 15% 15% Free Free 716.321 716.322 u u
8502.11.00 8502.12.00
- - Of an output not exceeding 75 kVA - - Of an output exceeding 75 kVA but not exceeding 375 kVA
5% 5%
Free Free
15% 15%
Free Free
716.516 716.517
u u
643
Section XVI Chapter 85 85.03/85.04 Import Duty ___ Fiscal Excise VAT (3) 5% 5% (4) Free Free (5) 15% 15% Export Duty (6) Free Free _________ Statistical Code Unit (7) 716.518 716.512 (8) u u
Item No (1) 8502.13.00 8502.20.00
Description (2) - - Of an output exceeding 375 kVA - Generating sets with sparkignition internal combustion pistion engines - Other generating sets :
8502.31.00 8502.39.00 8502.40.00 8503.00.00
- - Wind-powered - - Other - Electric rotary converters 85.03 Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02. 85.04 Electrical transformers, static converters (for example, rectifiers) and inductors.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
716.521 716.529 716.400 716.900
u u u kg
8504.10.00
- Ballasts for discharge lamps or tubes - Liquid dielectric transformers :
5%
Free
15%
Free
771.230
8504.21.00
- - Having a power handling capacity not exceeding 650 kVA - - Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA - - Having a power handling capacity exceeding 10,000 kVA - Other transformers :
5%
Free
15%
Free
771.111
8504.22.00
5%
Free
15%
Free
771.112
8504.23.00
5%
Free
15%
Free
771.113
8504.31.00 8504.32.00
- - Having a power handling capacity not exceeding 1 kVA - - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA - - Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA
5% 5%
Free Free
15% 15%
Free Free
771.191 771.192
u u
8504.33.00
5%
Free
15%
Free
771.193
644
Section XVI Chapter 85 85.05/85.06 Import Duty ___ Fiscal Excise VAT (3) 5% 5% 5% 5% (4) Free Free Free Free (5) 15% 15% 15% 15% Export Duty (6) Free Free Free Free _________ Statistical Code Unit (7) 771.194 771.210 771.250 771.290 (8) u u u kg
Item No (1) 8504.34.00 8504.40.00 8504.50.00 8504.90.00
Description (2) - - Having a power handling capacity exceeding 500 kVA - Static converters - Other inductors - Parts 85.05 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads. - Permanent magnets and articles intended to become permanent magnets after magnetisation :
8505.11.00 8505.19.00 8505.20.00 8505.90.00
- - Of metal - - Other - Electro-magnetic couplings, clutches and brakes - Other, including parts 85.06 Primary cells and primary batteries.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
778.811 778.814 778.812 778.819
kg kg kg kg
8506.10.00 8506.30.00 8506.40.00 8506.50.00 8506.60.00
- Maganese dioxide - Mercuric oxide - Silver oxide - Lithium - Air-zinc
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
778.111 778.112 778.113 778.114 778.115
u u u u u
645
Section XVI Chapter 85 85.07/85.08 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2)
8506.80.00 8506.90.00
- Other primary cells and primary batteries - Parts 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square).
5% 5%
Free Free
15% 15%
Free Free
778.116 778.170
u kg
8507.10.00 8507.20.00 8507.30.00 8507.40.00 8507.80.00 8507.90.00
- Lead-acid, of a kind used for starting piston engines - Other lead-acid accumulators - Nickel-cadmium - Nickel-iron - Other accumulators - Parts 85.08 Vacuum cleaners. - With self-contained electric motor :
32% 32% 32% 32% 32% 32%
10% 10% 10% 10% 10% 10%
15% 15% 15% 15% 15% 15%
778.121 778.122 778.123 778.124 778.129 778.190
u u u u u kg
8508.11.00
- - Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l - - Other - - - Industrial vacuum cleaners - - - Other - Other vacuum cleaners - Industrial vacuum cleaners - - - Other - Parts - - - Suitable for use solely with vacuum cleaners falling under item Nos 8508.19.10 and 8508.60.10 - - - Other
15%
Free
15%
Free
775.711
8508.19 8508.19.10 8508.19.90 8508.60 8508.60.10 8508.60.90 8508.70 8508.70.10
15% 15%
Free Free
15% 15%
Free Free
775.712 775.713
u u
15% 15%
Free Free
15% 15%
Free Free
775.731 775.732
u u
15%
Free
15%
Free
775.733
kg
8508.70.90
5%
Free
15%
Free
775.734
kg
646
Item No (1)
Description (2)
85.09 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08. 8509.40.00 - Food grinders and mixers; fruit or vegetable juice extractors - Other appliances - Parts 85.10 Shavers, hair clippers and hair-removing applicances, with self-contained electric motor. 8510.10.00 8510.20.00 8510.30.00 8510.90.00 - Shavers - Hair clippers - Hair-removing appliance - Parts 85.11 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magnetodynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. 8511.10.00 8511.20.00 8511.30.00 8511.40.00 8511.50.00 8511.80.00 8511.90.00 - Sparking plugs - Ignition magnetos; magnetodynamos; magnetic flywheels - Distributors; ignition coils - Starter motors and dual purpose starter-generators - Other generators - Other equipment - Parts 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free 778.311 778.312 778.313 778.314 778.315 778.319 778.330 u u u u u u kg 15% 15% 15% 5% 10% 10% 10% Free 15% 15% 15% 15% Free Free Free Free 775.410 775.421 775.422 775.490 u u u kg 15% 10% 15% Free 775.720 u
8509.80.00 8509.90.00
15% 5%
10% Free
15% 15%
Free Free
775.739 775.790
u kg
647
Item No (1)
Description (2) 85.12 Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles.
8512.10.00 8512.20.00 8512.30.00 8512.40.00 8512.90.00
- Lighting or visual signalling equipment of a kind used on bicycles - Other lighting or visual signalling equipment - Sound signaling equipment - Windscreen wipers, defrosters and demisters - Parts 85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No. 85.12.
15% 15% 15% 15% 15%
15% 15% 15% 15% 15%
778.341 778.342 778.343 778.344 778.350
u u u u kg
8513.10.00 8513.90.00
- Lamps - Parts 85.14 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.
5% 5%
Free Free
15% 15%
Free Free
813.120 813.800
u kg
8514.10.00 8514.20.00 8514.30.00 8514.40.00
- Resistance heated furnaces and ovens - Furnaces and ovens functioning by induction or dielectric loss - Other furnaces and ovens - Other equipment for the heat treatment of materials by induction or dielectric loss - Parts
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
741.310 741.320 741.330 741.340
u u u u
8514.90.00
5%
Free
15%
Free
741.350
kg
648
Section XVI Chapter 85 85.15/85.16 Item No (1) Description (2) 85.15 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals of cermets. - Brazing or soldering machines and apparatus : 8515.11.00 8515.19.00 - - Soldering irons and guns - - Other - Machines and apparatus for resistance welding of metal : 8515.21 8515.21.10 8515.21.90 8515.29.00 - - Fully or partly automatic - - - Robot - - - Other - - Other - Machines and apparatus for arc (including plasma arc) welding of metals : 8515.31 8515.31.10 8515.31.90 8515.39.00 8515.80.00 8515.90.00 - - Fully or partly automatic - - - Robot - - - Other - - Other - Other machines and apparatus - Parts 85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating heating resistors, other than those of heading 85.45. 8516.10 - Electric instantaneous or storage water heaters and immersion heaters 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 737.351 737.359 737.360 737.370 737.390 u u u u kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 737.331 737.339 737.340 u u u 5% 5% Free Free 15% 15% Free Free 737.310 737.320 u u Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
_________ Statistical Code Unit (7) (8)
649
Section XVI Chapter 85 _________ Statistical Code Unit (7) 775.811 775.819 (8) u u
Item No (1) 8516.10.10 8516.10.90
Description (2) - - - Electric instantaneous or storage water heaters - - - Immersion heaters - Electric space heating apparatus and electric soil heating apparatus :
Fiscal (3) 15% 5%
Import Duty ___ Excise VAT (4) Free Free (5) 15% 15%
8516.21.00 8516.29.00
- - Storage heating radiators - - Other - Electro-thermic hair-dressing or hand-drying apparatus :
5% 5%
Free Free
15% 15%
Free Free
775.821 775.829
u u
8516.31 8516.31.10
- - Hair dryers - - - Hair dryers (excluding hair dryers having a bonnet mounted on a pedestal stand, tripod or like support standing on floor, table or bench, the bonnet containing motor impeller and heating element) - - - Other - - Other hair-dressing apparatus - - - Hair curlers or curling wands - - - Other - - Hand-drying apparatus - Electric smoothing irons - Microwave ovens - Other ovens; cookers, cooking plates, boiling rings, grillers and roasters - Other electro-thermic appliances : 15% 15% 15% 15% 15% 15% 10% 10% 10% 10% 10% 10% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free 775.833 775.834 775.835 775.840 775.861 775.869 u u u u u u 15% 10% 15% Free 775.831 u
8516.31.90 8516.32 8516.32.10 8516.32.90 8516.33.00 8516.40.00 8516.50.00 8516.60.00
15%
10%
15%
Free
775.832
8516.71.00 8516.72.00 8516.79.00 8516.80.00
- - Coffee or tea makers - - Toasters - - Other - Electric heating resistors
15% 15% 15% 5%
10% 10% 10% Free
15% 15% 15% 15%
Free Free Free free
775.871 775.872 775.879 775.880
u u u u
650
Section XVI Chapter 85 85.17 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1) 8516.90 8516.90.10
Description (2) - Parts - - - Suitable for use solely or principally with water heaters falling within item No. 8516.10.10 - - - Other 85.17 Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. - Telephone sets, including telephones for cellular networks or for other wireless networks :
15%
Free
15%
Free
775.891
kg
8516.90.90
5%
Free
15%
Free
775.899
kg
8517.11.00 8517.12.00 8517.18.00
- - Line telephone sets with cordless handsets - - Telephones for cellular networks or for other wireless networks - - Other - Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)
5% 32% 5%
Free Free Free
15% 15% 15%
Free Free Free
764.119 764.131 764.132
u u u
8517.61.00 8517.62
- - Base stations - - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus - - - USB Wireless Modems - - - Other Modems and Multiplexes - - - Other - Other
5%
Free
15%
Free
764.150
8517.62.10 8517.62.20 8517.62.90 8517.69.00 8517.70.00
Free 5% 5% 5% 5%
15% 15% 15% 15% 15%
764.172 764.175 764.173 764.174 764.179
u u u u u
- Parts
651
Item No (1)
Description (2) 85.18 Microphones and stands thereof; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifiers sets.
Fiscal (3)
Import Duty ___ Excise VAT (4) (5)
Export Duty (6)
8518.10.00
- Microphones and stands therefor - Loudspeakers, whether or not mounted in their enclosures :
15%
10%
15%
Free
764.210
8518.21.00
- - Single loudspeakers, mounted in their enclosures - - Multiple loudspeakers, mounted in their enclosures - - Other - Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers - Audio-frequency electric amplifiers - Electric sound amplifier sets - Parts
15%
10%
15%
Free
764.221
8518.22.00
15%
10%
15%
Free
764.222
8518.29.00 8518.30.00
15% 15%
10% 10%
15% 15%
Free Free
764.230 764.240
u u
8518.40.00 8518.50.00 8518.90.00
15% 15% 5%
10% 10% Free
15% 15% 15%
Free Free Free
764.240 764.260 764.920
u u kg
652
Item No (1)
Description (2) 85.19 Sound recording or reproducing apparatus.
8519.20.00
- Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment - Turntables (record-decks) - Telephone answering machines - Other apparatus :
15%
10%
15%
Free
763.351
8519.30.00 8519.50.00
15% 15%
10% Free
15% 15%
Free Free
763.359 763.820
u u
8519.81.00 8519.89 8519.89.10
- - Using magnetic, optical or semoconductor media - - Other - - - Suitable for use solely or principally with cinematographic cameras and projectors respectively falling within items Nos. 9007.19.90 and 9007.20.90 - - - Other 85.21 Video recording or reproducing apparatus, whether or not incorporating a video tuner.
Free
Free
15%
Free
763.831
15%
10%
15%
Free
763.836
8519.89.90
15%
10%
15%
Free
763.839
8521.10.00 8521.90.00
- Magnetic tape-type - Other 85.22 Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21.
15% 15%
10% 10%
15% 15%
Free Free
763.811 763.819
u u
8522.10.00 8522.90 8522.90.10
- Pick-up cartridges - Other - - - Suitable for use solely or principally with sound recording and or reproducing apparatus respectively falling within items Nos. 8519.89.90.
5%
Free
15%
Free
764.991
kg
5%
Free
15%
Free
764.992
kg
653
Section XVI Chapter 85 85.23 _________ Statistical Code Unit (7) 764.993 (8) kg
Item No (1) 8522.90.20
Description (2) - - - Suitable for use solely or principally with sound recording and or reproducing apparatus respectively falling within items Nos. 8519.20.00 and 8519.89.10 - - - Other 85.23 Discs, tapes,solid state non-volatile storage devices,smart cards and other mediafor the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. - Magnetic media :
Fiscal (3) 15%
Import Duty ___ Excise VAT (4) Free (5) 15%
8522.90.90
5%
Free
15%
Free
764.999
kg
8523.21.00 8523.29.00 8523.40.00
- - Cards incorporating a magnetic stripe - - Other - Optical media - Semiconductor media :
5% 5% 5%
Free 10% 10%
15% 15% 15%
Free Free Free
898.411 898.417 898.419
u u u
8523.51.00 8523.52.00 8523.59.00 8523.80.00
- - Solid-state non-volatile storage devices - - Smart cards - - Other - Other 85.25 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
898.431 898.432 898.433 898.439
u u u u
8525.50.00 8525.60 8525.60.10 8525.60.90 8525.80.00
- Transmission apparatus - Transmission apparatus incorporating reception apparatus - - - Private mobile radios used in vehicles - - - Other - Television cameras, digital cameras and video camera recorders 85.26 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus.
5%
Free
15%
Free
764.310
5% 5% Free
Free Free Free
15% 15% 15%
Free Free Free
764.321 764.329 764.821
u u u
654
Section XVI Chapter 85 85.27 Item No (1) 8526.10.00 Description (2) - Radar apparatus - Other : 8526.91.00 8526.92.00 - - Radio navigational aid apparatus - - Radio remote control apparatus 85.27 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. - Radio-broadcast receivers capable of operating without an external source of power: 8527.12.00 8527.13 - - Pocket-size radio cassette players - - Other apparatus combined with sound recording or reproducing apparatus : - - - Domestic radio receivers of all kinds, including car radio receivers for receiving radio broadcast whether or not combined with cassette player and or CD player - - - Other - Other : - - - Domestic radio receivers of all kinds, including car radio receivers for receiving radio broadcast whether or not combined with cassette player and or CD player - - - Other - Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: 8527.21 8527.21.10 - - Combined with sound recording or reproducing apparatus - - - Car radio receivers for receiving radio broadcast whether or not combined with cassette player and or CD player 15% 10% 15% Free 762.111 u 15% 10% 15% Free 762.221 u 15% 10% 15% Free 762.216 u 15% 10% 15% Free 762.211 u 5% 5% Free Free 15% 15% Free Free 764.832 764.833 u u Import Duty ___ Fiscal Excise VAT (3) 5% (4) Free (5) 15% Export Duty (6) Free
_________ Statistical Code Unit (7) 764.831 (8) u
8527.13.10
8527.13.90 8527.19 8527.19.10
15%
10%
15%
Free
762.219
8527.19.90
15%
10%
15%
Free
762.229
655
Item No (1) 8527.21.90 8527.29 8527.29.10
Description (2) - - - Other - - Other - - - Car radio receivers for receiving radio broadcast whether or not combined with cassette player and or CD player - - - Other - Other:
Import Duty ___ Fiscal Excise VAT (3) 15% (4) 10% (5) 15%
15%
10%
15%
Free
762.121
8527.29.90
15%
10%
15%
Free
762.129
8527.91 8527.91.10
- - Combined with sound recording or reproducing apparatus - - - Domestic radio receivers of all kinds for receiving radio broadcast whether or not combined with cassette player and or CD player - - - Other - - Not combined with sound recording or reproducing apparatus but combined with a clock - - - Domestic radio receivers of all kinds for receiving radio broadcast whether or not combined with cassette player and or CD player - - - Other - - Other - - - Domestic radio receivers of all kinds for receiving radio broadcast whether or not combined with cassette player and or CD player - - - Other 85.28 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. - Cathode-ray tube monitors : 15% 10% 15% Free 762.831 u 15% 10% 15% Free 762.821 u 15% 10% 15% Free 762.811 u
8527.91.90 8527.92
15%
10%
15%
Free
762.819
8527.92.10
8527.92.90 8527.99 8527.99.10
15%
10%
15%
Free
762.829
8527.99.90
15%
10%
15%
Free
762.839
8528.41.00
- - Of a kind solely or principally used in an automatic data processing system of heading 84.71
5%
Free
15%
Free
761.110
656
Section XVI Chapter 85 85.28 Item No (1) 8528.49.00 - - Other - Other monitors : 8528.51.00 - - Of a kind solely or principally used in an automatic data processing system of heading 84.71 - - Other - Projectors : 8528.61.00 - - Of a kind solely or principally used in an automatic data processing system of heading 84.71 - - Other - Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus : 8528.71.00 8528.72.00 8528.73.00 - - Not designed to incorporate a video display or screen - - Other, colour - - Other, black and white or other monochrome 85.29 Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. 8529.10.00 - Aerials and aerial reflectors of all kinds; parts suitable for use therewith - Other 85.30 Electrical signaling, safety or traffic control equipment, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08). 8530.10.00 - Equipment for railways or tramways - Other equipment 5% Free 15% Free 778.821 u 5% Free 15% Free 764.931 kg 15% 15% 15% 10% 10% 10% 15% 15% 15% Free Free Free 761.116 761.117 761.119 u u u 5% Free 15% Free 761.114 u 5% Free 15% Free 761.112 u Description (2) Import Duty ___ Fiscal Excise VAT (3) 15% (4) 10% (5) 15% Export Duty (6) Free
8528.59.00
15%
10%
15%
Free
761.113
8528.69.00
15%
10%
15%
Free
761.115
8529.90.00
5%
Free
15%
Free
764.939
kg
8530.80.00
5%
Free
15%
Free
778.829
657
Section XVI Chapter 85 85.29/85.30 Import Duty ___ Fiscal Excise VAT (3) 5% (4) Free (5) 15% Export Duty (6) Free _________ Statistical Code Unit (7) 778.830 (8) kg
Item No (1) 8530.90.00 - Parts
Description (2)
85.31 Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30. 8531.10.00 - Burglar or fire alarms and similar apparatus - Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) - Other apparatus - Parts 85.32 Electrical capacitors, fixed, variable or adjustable (pre-set). 8532.10.00 - Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) - Other fixed capacitors : 8532.21.00 8532.22.00 8532.23.00 8532.24.00 8532.25.00 8532.29.00 8532.30.00 8532.90.00 - - Tantalum - - Aluminium electrolytic - - Ceramic dielectric, single layer - - Ceramic dielectric, multilayer - - Dieletric of paper or plastics - - Other - Variables or adjustable (pre-set) capacitors - Parts 5% 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free Free 778.620 778.630 778.640 778.650 778.660 778.670 778.680 778.690 kg kg kg kg kg kg kg kg 5% Free 15% Free 778.610 kg 5% Free 15% Free 778.841 u
8531.20.00
5%
Free
15%
Free
778.842
8531.80.00 8531.90.00
5% 5%
Free Free
15% 15%
Free Free
778.849 778.850
u kg
658
Section XVI Chapter 85 85.33/85.35 Item No (1) Description (2) 85.33 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 8533.10.00 - Fixed carbon resistors, composition or film types - Other fixed resistors : 8533.21.00 8533.29.00 - - For a power handling capacity not exceeding 20 W - - Other - Wirewound variable resistors, including rheostats and potentiometers : 8533.31.00 - - For a power handling capacity not exceeding 20 W - - Other - Other variable resistors, including rheostats and potentiometers - Parts 85.34 Printed circuits 85.35 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for for a voltage exceeding 1,000 volts. 8535.10.00 - Fuses - Automatic circuit breakers : 8535.21.00 8535.29.00 - - For a voltage of less than 72.5 kV - - Other 5% 5% Free Free 15% 15% Free Free 772.420 772.430 kg kg 5% Free 15% Free 772.410 kg 5% Free 15% Free 772.331 kg 5% 5% Free Free 15% 15% Free Free 772.321 772.329 kg kg 5% Free 15% Free 772.310 kg Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
8533.39.00 8533.40.00
5% 5%
Free Free
15% 15%
Free Free
772.339 772.350
kg kg
8533.90.00 8534.00.00
5% 5%
Free Free
15% 15%
Free Free
772.380 772.200
kg kg
659
Section XVI Chapter 85 85.36 Import Duty ___ Fiscal Excise VAT (3) 5% 5% (4) Free Free (5) 15% 15% Export Duty (6) Free Free _________ Statistical Code Unit (7) 772.440 772.450 (8) kg kg
Item No (1) 8535.30.00 8535.40.00 8535.90 8535.90.10 8535.90.90
Description (2) - Isolating switches and makeand-break switches - Lightning arresters, voltage limiters and surge suppressors - Other - - - Time switch - - - Other 85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical; optical fibre bundles or cables.
5% 5%
Free Free
15% 15%
Free Free
772.491 722.499
kg kg
8536.10.00 8536.20.00 8536.30.00
- Fuses - Automatic circuit breakers - Other apparatus for protecting electrical circuits - Relays :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
772.510 772.520 772.530
kg kg kg
8536.41.00
- - For a voltage not exceeding 60 V - - Other - Other switches - Lamp-holders, plugs and sockets :
5%
Free
15%
Free
772.541
kg
8536.49.00 8536.50.00
5% 5%
Free Free
15% 15%
Free Free
772.549 772.550
kg kg
8536.61.00 8536.69.00 8536.70 8536.70.10 8536.70.90 8536.90.00
- - Lamp-holders - - Other - Connector for optical fibres; optical fibre bundles or cables - - - Of plastic and copper - - - Other - Other apparatus
5% 5%
Free Free
15% 15%
Free Free
772.570 772.580
kg kg
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
722.581 722.582 772.590
kg kg kg
660
Section XVI Chapter 85 85.37/85.39 Item No (1) Description (2) 85.37 Boards, panels consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. 8537.10.00 8537.20.00 - For a voltage not exceeding 1,000 V - For a voltage exceeding 1,000 V 85.38 Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37. 8538.10.00 - Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus - Other 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps. 8539.10.00 - Sealed beam lamp units - Other filament lamps, excluding ultra-violet or infra-red lamps : 8539.21.00 8539.22.00 - - Tungsten halogen - - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V - - Other 32% 32% 15% 15% 15% 15% Free Free 778.211 778.212 u u 5% Free 15% Free 778.230 u 5% Free 15% Free 772.810 kg 5% 5% Free Free 15% 15% Free Free 772.610 772.620 kg kg Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
8538.90.00
5%
Free
15%
Free
772.820
kg
8539.29.00
32%
15%
15%
Free
778.219
661
Item No (1)
Description (2) - Discharge lamps, other than ultra-violet lamps :
Fiscal (3)
Export Duty (6)
8539.31.00 8539.32.00 8539.39 8539.39.10 8539.39.90
- - Fluorescent, hot cathode - - Mercury or sodium vapour lamps; metal halide lamps - - Other - - - Photographic flashing discharge lamps - - - Other - Ultra-violet or infra-red lamps; arc lamps :
32% 32%
15% 15%
15% 15%
Free Free
778.221 778.222
u u
5% 5%
Free Free
15% 15%
Free Free
778.226 778.229
u u
8539.41.00 8539.49.00 8539.90.00
- - Arc-lamps - - Other - Parts 85.40 Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). - Cathode-ray television picture tubes, including video monitor cathode-ray tubes :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
778.241 778.249 778.290
u u kg
8540.11.00 8540.12.00 8540.20.00
- - Colour - - Black and white or other monochrome - Television camera tubes; image converters and intensifiers; other photo-cathode tubes - Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm - Data/graphic display tubes, black and white or other monochrome
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
776.111 776.121 776.210
u u u
8540.40.00
5%
Free
15%
Free
776.112
8540.50.00
5%
Free
15%
Free
776.122
662
Section XVI Chapter 85 85.41 Item No (1) 8540.60.00 Description (2) - Other cathode-ray tubes - Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes : 8540.71.00 8540.72.00 8540.79.00 - - Magnetrons - - Klystrons - - Other - Other valves and tubes : 8540.81.00 8540.89.00 - - Receiver or amplifier valves and tubes - - Other - Parts : 8540.91.00 8540.99.00 - - Of cathode-ray tubes - - Other 85.41 Diodes, transistors and similar semi conductor devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals. 8541.10.00 - Diodes, other than photosensitive or light emitting diodes - Transistors, other than photosensitive transistors : 8541.21.00 8541.29.00 8541.30.00 - - With a dissipation rate of less than 1 W - - Other - Thyristors, diacs and triacs, other than photosensitive devices 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 776.320 776.330 776.350 u u u 5% Free 15% Free 776.310 u 5% 5% Free Free 15% 15% Free Free 776.291 776.299 kg kg 5% 5% Free Free 15% 15% Free Free 776.271 776.279 u u 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 776.251 776.252 776.259 u u u Import Duty ___ Fiscal Excise VAT (3) 5% (4) Free (5) 15% Export Duty (6) Free
663
Section XVI Chapter 85 85.42/85.43 _________ Statistical Code Unit (7) (8)
Item No (1) 8541.40
Description (2) - Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes - - - Solar cells - - - Other - Other semi conductor devices - Mounted piezo-electric crystals - Parts 85.42 Electronic integrated circuits. - Electronic integrated circuits :
Fiscal (3)
Export Duty (6)
8541.40.10 8541.40.90 8541.50.00 8541.60.00 8541.90.00
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
776.371 776.379 776.390 776.810 776.880
u u u u kg
8542.31.00
- - Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits - - Memories - - Amplifiers - - Other - Parts 85.43 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.
5%
Free
15%
Free
776.411
8542.32.00 8542.33.00 8542.39.00 8542.90.00
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
776.412 776.413 776.414 776.419
u u u kg
8543.10.00
- Particle accelerators
5%
Free
15%
Free
776.711
664
Section XVI Chapter 85 85.44 Item No (1) Description (2) Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
8543.20.00 8543.30.00
- Signal generators - Machines and apparatus for electro-plating, electrolysis or electrophoresis - Other machines and apparatus : - Parts 85.44 Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. - Winding wire:
5% 5%
Free Free
15% 15%
Free Free
778.781 778.782
u u
8543.70.00 8543.90.00
5% 5%
Free Free
15% 15%
Free free
778.783 778.790
u kg
8544.11.00 8544.19.00 8544.20.00 8544.30.00
- - Of copper - - Other - Co-axial cable and other co-axial electric conductors - Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships - Other electric conductors, for a voltage not exceeding 1,000 V :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
773.111 773.119 773.120 773.130
kg kg kg kg
8544.42.00 8544.49.00
- - Fitted with connectors - - Other
15% 32%
10% 10%
15% 15%
Free Free
773.141 773.419
kg kg
665
Section XVI Chapter 85 85.45/85.47 _________ Statistical Code Unit (7) 773.170 (8) kg
Item No (1) 8544.60.00
Description (2) - Other electric conductors, for a voltage exceeding 1,000 V - Optical fibre cables 85.45 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes. - Electrodes :
Fiscal (3) 32%
Import Duty ___ Excise VAT (4) 10% (5) 15%
8544.70.00
5%
Free
15%
Free
773.180
kg
8545.11.00 8545.19.00 8545.20.00 8545.90.00
- - Of a kind used for furnaces - - Other - Brushes - Other 85.46 Electrical insulators of any material.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
778.861 778.862 778.863 778.869
kg kg kg kg
8546.10.00 8546.20.00 8546.90.00
- Of glass - Of ceramics - Other 85.47 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
773.220 773.230 773.240
kg kg kg
8547.10.00 8547.20.00 8547.90.00
- Insulating fittings of ceramics - Insulating fittings of plastics - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
773.260 773.280 773.290
kg kg kg
666
Section XVI Chapter 85 85.48 Item No (1) Description (2) 85.48 Waste and scrap of primary cells, primary, batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. 8548.10.00 - Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators - Other 5% Free 15% Free 778.891 kg Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
8548.90.00
5%
Free
15%
Free
778.890
kg
__________________
667
Section XVII Chapter 86 Notes Section XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Notes. 1.2.This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section : (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) 3.Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16); Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); Articles of Chapter 82 (tools); Articles of heading 83.06; Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83; Electrical machinery or equipment (Chapter 85); Articles of Chapter 90; Articles of Chapter 91; Arms (Chapter 93); Lamps or lighting fittings of heading 94.05; or Brushes of a kind used as parts of vehicles (heading 96.03).
References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. For the purposes of this Section : (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87; (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87; (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
4.-
5.-
Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows :
668
Section XVII Chapter 86 Notes
(a) (b) (c)
In Chapter 86 if designed to travel on a guide-track (hovertrains); In Chapter 87 if designed to travel over land or over both land and water; In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice. Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions. Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hover train transport systems as signalling, safety or traffic control equipment for railways.
669
Section XVII Chapter 86 Notes Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds Notes. 1.This Chapter does not cover : (a) (b) (c) 2.Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10); Railway or tramway track construction material of iron or steel of heading 73.02; or Electrical signalling, safety or traffic control equipment of heading 85.30.
Heading 86.07 applies, inter alia, to : (a) (b) (c) (d) (e) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; Frames, underframes, bogies and bissel-bogies; Axle boxes; brake gear; Buffers for rolling-stock; hooks and other coupling gear and corridor connections; Coachwork.
3.-
Subject to the provisions of Note 1 above, heading 8608 applies, inter alia, to : (a) (b) Assembled track, turntables, platform buffers, loading gauges; Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.
8601 8602 8603 8604 8605 8606 8607 8608
Rail locomotives powered from an external source of electricity or by electric accumulators Other rail locomotives; locomotive tenders Self-propelled railway or tramway coaches, vans and trucks, other than those of 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of 8604) Railway or tramway goods vans and wagons, not self-propelled Parts of railway or tramway locomotives or rolling-stock Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
8609
670
Section XVII Chapter 86 86.01/86.06 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) 86.01 Rail locomotives powered from an external source of electricity or by electric accumulators.
8601.10.00
- Powered from an external source of electricity
5%
Free
15%
Free
791.110
8601.20.00
- Powered by electric accumulators 86.02 Other rail locomotives; locomotive tenders.
5%
Free
15%
Free
791.150
8602.10.00 8602.90.00
- Diesel-electric locomotives - Other 86.03 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04.
5% 5%
Free Free
15% 15%
Free Free
791.210 791.290
u u
8603.10.00
- Powered from an external source of electricity
5%
Free
15%
Free
791.610
8603.90.00 8604.00.00
- Other 86.04 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).
5% 5%
Free Free
15% 15%
Free Free
791.690 791.810
u u
8605.00.00
86.05 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not selfpropelled (excluding those of heading 86.04). 86.06 Railway or tramway goods vans and wagons, not self-propelled.
5%
Free
15%
Free
791.700
8606.10.00
- Tank wagons and the like
5%
Free
15%
Free
791.821
671
Section XVII Chapter 86 86.07 Import Duty ___ Fiscal Excise VAT (3) 5% (4) Free (5) 15% Export Duty (6) Free _________ Statistical Code Unit (7) 791.823 (8) u
Item No (1) 8606.30.00
Description (2) - Self-discharging vans and wagons other than those of subheading 8606.10.00 - Other :
8606.91.00 8606.92.00
- - Covered and closed - - Open, with non-removable sides of a height exceeding 60 cm
5% 5%
Free Free
15% 15%
Free Free
791.827 791.828
u u
8606.99.00
- - Other 86.07 Parts of railway or tramway locomotives or rolling-stock. - Bogies, bissel-bogies, axles and wheels, and parts thereof :
5%
Free
15%
Free
791.829
8607.11.00
- - Driving bogies and bissel-bogies
5%
Free
15%
Free
791.991
kg
8607.12.00
- - Other bogies and bissel-bogies
5%
Free
15%
Free
791.992
kg
8607.19.00
- - Other, including parts - Brakes and parts thereof:
5%
Free
15%
Free
791.993
kg
8607.21.00 8607.29.00 8607.30.00
- - Air brakes and parts thereof - - Other - Hooks and other coupling devices, buffers, and parts thereof - Other :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
791.994 791.995 791.996
kg kg kg
8607.91.00 8607.99.00
- - Of locomotives - - Other
5% 5%
Free Free
15% 15%
Free Free
791.998 791.999
kg kg
672
Section XVII Chapter 86 86.08/86.09 Item No (1) 8608.00.00 Description (2) 86.08 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signallng, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. 8609.00.00 86.09 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. 5% Free 15% Free 786.300 u Import Duty ___ Fiscal Excise VAT (3) 5% (4) Free (5) 15% Export Duty (6) Free
_________ Statistical Code Unit (7) 791.910 (8) kg
673
Section XVII Chapter 87 Notes Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Notes. 1.2.This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3.4.Motor chassis fitted with cabs fall in headings 87.02 to 87.04 and not in heading 87.06. Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
Additional Notes. 5.For the purposes of item No. 8701.20.00, the expression "road tractors for semi-trailers" is to be taken to apply only to vehicles designed for coupling to and hauling semi-trailers (including trailers), on public roads, the semi-trailers or trailers being of a kind and size suitable for transport on public roads, of persons, goods or equipment. It includes three wheel tractors of this type, whether or not such tractors are mainly used within dock areas, goods yards or the like. For the purposes of the items Nos. 8703.21.40, 8703.21.50,8703.21.60, 8703.21.90, 8703.22.40, 8703.22.50, 8703.22.60, 8703.22.90, 8703.23.40, 8703.23.50, 8703.23.60, 8703.23.90, 8703.24.40, 8703.24.50, 8703.24.60, 8703.24.90, 8703.31.40, 8703.31.50, 8703.31.60, 8703.31.90, 8703.32.40, 8703.32.50, 8703.32.60, 8703.32.90, 8703.33.14, 8703.33.15, 8703.33.16, 8703.33.19, 8703.33.24, 8703.33.25, 8703.33.26 and 8703.33.29, the expression (a) "Passenger motor cars" is to be taken to apply to vehicles which in the opinion of the Comptroller are standard saloon cars, sports cars, racing cars and similar automobiles primarily designed for the transport of passengers on highways. The expression also includes station wagons designed for the transport of passengers which in the opinion of the Comptroller are : (i) vehicles that have a front end contour structure identical to that used in a saloon car of a particular kind or a front end contour structure and engine similar to those used in a saloon car of a similar kind; or sturdily built vehicles designed for travel on both highway and rough terrain (for example, range rovers, land cruisers and the like).
6.-
(ii)
674
Section XVII Chapter 87 Notes (b) (i) (ii) 7."Other passenger motor vehicles" is to be taken to apply to vehicles, other than vehicles described in paragraph (a) which in the opinion of the Comptroller are : designed primarily for the transport of passengers (for example, commuter vans and similar vehicles having a maximum seating capacity of nine persons including the driver); or designed for the transport of more than three passengers and goods (for example, passenger carrying delivery vans). single tariff classification where goods, being goods accidental circumstances e.g. off-loading at the wrong more ships or aircraft, the classification applicable as a single complete consignment.
Split consignment - goods qualify for entry under the despatched to Fiji as a single consignment and due to port, short shipment, over-carrying, arrive on two or shall apply to the whole goods, had they being imported
These rules shall also apply to plants for some large scale project or a large piece of machinery for transport necessity be shipped as separate consignments. 8.For the purposes of items Nos. 8704.21.31, 8704.21.32, 8704.21.33, 8704.21.34, 8704.21.35, 8704.21.36, 8704.21.37, 8704.21.38, 8704.21.39, 8704.21.91, 8704.21.99, 8704.21.41, 8704.21.42, 8704.21.43, 8704.21.44, 8704.21.45, 8704.21.46, 8704.21.49, 8704.21.51, 8704.21.52, 8704.21.53, 8704.21.54, 8704.21.55, 8704.21.56, 8704.21.57, 8704.21.58, 8704.21.59, 8704.21.61, 8704.21.62, 8704.21.63, 8704.21.64, 8704.21.65, 8704.21.66, 8704.21.69, 8704.21.71, 8704.21.72, 8704.21.73, 8704.21.79, 8704.31.31, 8704.31.32, 8704.31.33, 8704.31.34, 8704.31.35, 8704.31.36, 8704.31.37, 8704.31.38, 8704.31.39. 8704.31.41, 8704.31.42, 8704.31.43, 8704.31.44, 8704.31.45, 8704.31.46, 8704.31.49, 8704.31.51, 8704.31.52, 8704.31.52, 8704.31.53, 8704.31.54, 8704.31.55, 8704.31.56, 8704.31.57, 8704.31.58, 8704.31.59, 8704.31.61, 8704.31.62, 8704.31.63, 8704.31.64, 8704.31.65, 8704.31.66, 8704.31.69, 8704.31.71, 8704.31.72, 8704.31.73, 8704.31.79, 8704.31.91 and 8704.31.99 the expression (a) "Dual purpose vehicles" is to be taken to apply to goods vehicles, which in the opinion of the Comptroller are also designed for the transport of passengers (for example, twin cab or extended cab having a seating capacity of four persons or more including the driver). The expression also includes goods vehicles which in the opinion of the Comptroller have features and provisions for immediate conversion, by a minor operation, into passenger vehicles (for example, window vans or tarpaulin covered vehicles designed for mounting auxiliary rear seats). (b) "Other goods vehicles" is to be taken to apply to vehicles other than vehicles described in paragraph (a), which in the opinion of the Comptroller are designed primarily for the transport of goods and having a limited provisions for the transport of passenger (generally not more than three persons including the driver).
9.-
For the purposes of item No. 8708.29.10 the expression "cut into segment or segments" means cut-up segments of a complete used motor vehicle comprising various assembled components as the Comptroller may determine. Tractors (other than tractors of 8709) Motor vehicles for the transport of ten or more persons, including the driver Motor cars and other motor vehicles principally designed for the transport of persons (other than those of 8702), including station wagons and racing cars Motor vehicles for the transport of goods Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
8701 8702 8703 8704 8705
675
Section XVII Chapter 87 87.01 8706 8707 8708 8709 Chassis fitted with engines, for the motor vehicles of 8701 to 8705 Bodies (including cabs), for the motor vehicles of 8701 to 8705 Parts and accessories of the motor vehicles of 8701 to 8705 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars Bicycles and other cycles (including delivery tricycles), not motorised Carriage for disabled persons whether or not motorised or otherwise mechanically propelled Parts and accessories of vehicles of 8711 to 8713 Baby carriages and parts thereof Trailers and semi-trailers; other vehicles, not mechanically propelled; parts there _________ Item No (1) Description (2) 87.01 Tractors (other than tractors of heading 87.09). - Pedestrians controlled tractors - Road tractors for semi-trailers - - - New - - - Used or reconditioned 32% Free 15% 15% Free Free 783.200 783.201 u u Fiscal (3) Import Duty ___ Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
8710 8711 8712 8713 8714 8715 8716
8701.10.00 8701.20 8701.20.10 8701.20.90
Free
Free
15%
Free
722.410
32% or Free $10,542 per unit whichever is the greater
8701.30 8701.30.10 8701.30.90
- Track-laying tractors - - - New - - - Used or reconditioned 32% Free 15% 15% Free Free 722.300 722.301 u u
8701.90 8701.90.10 8701.90.20 8701.90.90
- Other - - - Agricultural tractors - - - Other new tractors - - - Other used or reconditioned tractors Free 32% Free Free 15% 15% 15% Free Free Free 722.491 722.492 722.499 u u u
676
Section XVII Chapter 87 8702 Item No (1) Description (2) 87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702.10 - With compression-ignition internal combustion piston engine (diesel or semi-diesel) - - - New motor vehicles 8702.10.11 - - - - For transport of 10 persons or more but not exceeding 15 persons including the driver - - - - For transport 16 persons or not exceeding including the of more but 22 persons driver 32% 15% 15% Free 783.111 u Fiscal (3) Import Duty _______ Excise VAT (4) (5) Export Duty (6)
8702.10.12
32%
15%
15%
Free
783.112
8702.10.19
- - - - For transport of 23 persons or more - - - Used or reconditioned motor vehicles
5%
5%
15%
Free
783.113
8702.10.21
- - - - For transport of 10 persons or more but not exceeding 15 persons including the driver
32% or $10,400 per unit whichever is the greater 32% or $12,400 per unit whichever is the greater 32% or $16,500 per unit whichever is the greater
15%
15%
Free
783.114
8702.10.22
15%
15%
Free
783.115
8702.10.29
- - - - For transport of 23 persons or more
15%
15%
Free
783.123
8702.90
- Other - - - New motor vehicles
8702.90.11
- - - - For transport of 10 persons or more but not exceeding 15 persons including the driver - - - - For transport of 16 persons or more but not exceeding 22 persons including the driver
32%
15%
15%
Free
783.191
8702.90.12
32%
15%
15%
Free
783.192
677
Section XVII Chapter 87 87.03 _________ Statistical_ Code Unit (7) 783.193 (8) u
Item No (1) 8702.90.19
Description (2) - - - - For transport of 23 persons or more - - - Used or reconditioned motor vehicles
Fiscal (3) 5%
Import Duty Excise (4) 5%
VAT (5) 15%
8702.90.91
32% or $10,400 per unit whichever is the greater 32% or $12,400 per unit whichever is the greater 32% or $16,500 per unit whichever is the greater
15%
15%
Free
783.194
8702.90.92
15%
15%
Free
783.195
8702.90.99
- - - - For transport of 23 persons or more
15%
15%
Free
783.199
87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. 8703.10 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles - - - Solar powered golf cars - - - Other golf cars - - - Other - Other vehicles, with sparkignition internal combustion reciprocating piston engine : 8703.21 8703.21.10 - - Of a cylinder capacity not exceeding 1000 cc - - - Ambulances 32% or $3,550 per unit whichever is the greater 32% 32% or $3,550 per unit whichever is the greater 15% 15% Free 781.201 u Free 5% 32% Free Free Free 15% 15% 15% Free Free Free 781.203 781.207 781.209 u u u
8703.10.10 8703.10.20 8703.10.90
8703.21.20 8703.21.30
- - - New Motor caravans - - - Used or reconditioned motor caravans
15% 15%
15% 15%
Free Free
781.202 781.203
u u
678
Section XVII Chapter 87 87.03 Item No (1) 8703.21.40 8703.21.50 Description (2) - - - New Passenger motor cars and racing cars - - - Used or reconditioned passenger motor cars and racing cars Fiscal (3) 15% 32% or $3,550 per unit whichever is the greater 15% 32% or $3,550 per unit whichever is the greater Import Duty _______ Excise VAT (4) 15% 15% (5) 15% 15% Export Duty (6) Free Free
_________ Statistical Code Unit (7) 781.204 781.205 (8) u u
8703.21.60 8703.21.90
- - - New, other passenger motor vehicles - - - Used or reconditioned, other passenger motor vehicles
15% 15%
15% 15%
Free Free
781.206 781.209
u u
8703.22
- - Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc - - - Ambulances 32% or $5,350 per unit whichever is the greater 32% 32% or $5,350 per unit whichever is the greater 15% 32% or $5,350 per unit whichever is the greater 15% 32% or $5,350 per unit whichever is the greater 15% 15% Free 781.211 u
8703.22.10
8703.22.20 8703.22.30
- - - New motor caravans - - - Used or reconditioned motor caravans
15% 15%
15% 15%
Free Free
781.212 781.213
u u
8703.22.40 8703.22.50
- - - New passenger motor cars and racing cars - - - Used or reconditioned passenger motor cars and racing cars
15% 15%
15% 15%
Free Free
781.214 781.215
u u
8703.22.60 8703.22.90
15% 15%
15% 15%
Free Free
781.216 781.219
u u
679
Item No (1) 8703.23
Description (2) - - - Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc - - - - Ambulances
Fiscal (3)
Import Duty _______ Excise VAT (4) (5)
Export Duty (6)
Section XVII Chapter 87 _________ Statistical Code Unit (7) (8)
8703.23.11
32% or $9,150 per unit whichever is the greater 32% 32% or $9,150 per unit whichever is the greater 15% 32% or $9,150 per unit whichever is the greater 15% 32% or $9,150 per unit whichever is the greater
15%
15%
Free
781.231
8703.23.12 8703.23.13
- - - - New motor caravans - - - - Used or reconditioned motor caravans
15% 15%
15% 15%
Free Free
781.232 781.233
u u
8703.23.14 8703.23.15
- - - - New Passenger motor cars and racing cars - - - - Used or reconditioned passenger motor cars and racing cars
15% 15%
15% 15%
Free Free
781.234 781.235
u u
8703.23.16 8703.23.19
- - - - New, other passenger motor vehicles - - - - Used or reconditioned, other passenger motor vehicles
15% 15%
15% 15%
Free Free
781.236 781.237
u u
- - - Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc 8703.23.21 - - - - Ambulances 32% or $9150 per unit whichever is the greater 32% 32% or $9150 per unit whichever is the greater 32% 32% or $9150 per unit whichever is the greater 15% 15% Free 781.238 u
8703.23.22 8703.23.23
15% 15%
15% 15%
Free Free
781.239 781.241
u u
8703.23.24 8703.23.25
- - - - New passenger motor cars and racing cars - - - - Used or reconditioned passenger motor cars and racing cars
15% 15%
15% 15%
Free Free
781.242 781.243
u u
680
Section XVII Chapter 87 Item No (1) 8703.23.26 8703.23.29 Description (2) - - - - New other passenger motor vehicles - - - - Used or reconditioned other passenger vehicles Fiscal (3) 32% 32% or $9150 per unit whichever is the greater Import Duty _______ Excise VAT (4) 15% 15% (5) 15% 15% Export Duty (6) Free Free _________ Statistical Code Unit (7) 781.244 781.249 (8) u u
8703.24 8703.24.10
- - Of a cylinder capacity exceeding 3000 cc - - - Ambulances 32% or $13,000 per unit whichever is the greater 32% 32% or $13,000 per unit whichever is the greater 32% 15% 15% Free 781.271 u
8703.24.20 8703.24.30
15% 15%
15% 15%
Free Free
781.272 781.273
u u
8703.24.40
15%
15%
Free
781.274
8703.24.50
32% or $13,000 per unit whichever is the greater 32% 32% or $13,000 per unit whichever is the greater
15%
15%
Free
781.275
8703.24.60 8703.24.90
15% 15%
15% 15%
Free Free
781.276 781.279
u u
- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : 8703.31 8703.31.10 - - Of a cylinder capacity not exceeding 1500 cc - - - Ambulances 32% or $5,350 per unit whichever is the greater 32% 15% 15% Free 781.281 u
8703.31.20
- - - New motor caravans
15%
15%
Free
781.282
681
Section XVII Chapter 87 _________ Statistical Code Unit (7) 781.283 (8) u
Item No (1) 8703.31.30
Description (2) - - - Used or reconditioned motor caravans
Fiscal (3)
Import Duty __________ Excise VAT (4) 15% (5) 15%
32% or $5,350 per unit whichever is the greater 15% 32% or $5,350 per unit whichever is the greater 15% 32% or $5,350 per unit whichever is the greater
8703.31.40 8703.31.50
15% 15%
15% 15%
Free Free
781.284 781.285
u u
8703.31.60 8703.31.90
15% 15%
15% 15%
Free Free
781.286 781.289
u u
8703.32
- - Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc - - - Ambulances 32% or $9,150 per unit whichever is the greater 32% 32% or $9,150 per unit whichever is the greater 15% 32% or $9,150 per unit whichever is the greater 15% 32% or $9,150 per unit whichever is the greater 15% 15% Free 781.311 u
8703.32.10
8703.32.20 8703.32.30
15% 15%
15% 15%
Free Free
781.312 781.313
u u
8703.32.40 8703.32.50
15% 15%
15% 15%
Free Free
781.314 781.315
u u
8703.32.60 8703.32.90
15% 15%
15% 15%
Free Free
781.316 781.319
u u
682
Section XVII Chapter 87 8704 Item No (1) 8703.33 Description (2) - - Of a cylinder capacity exceeding 2500 cc - - - Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc : 8703.33.11 - - - - Ambulances 32% or $9,150 per unit whichever is the greater 32% 32% or $9,150 per unit whichever is the greater 32% 32% or $9,150 per unit whichever is the greater 32% 32% or $9,150 per unit whichever is the greater 15% 15% Free 781.341 u Fiscal (3) Import Duty __________ Excise VAT (4) (5) Export Duty (6)
8703.33.12 8703.33.13
15% 15%
15% 15%
Free Free
781.342 781.343
u u
8703.33.14 8703.33.15
- - - - New passenger motor cars and racing cars - - - - Used or reconditioned passenger motor cars and racing cars
15% 15%
15% 15%
Free Free
781.344 781.345
u u
8703.33.16 8703.33.19
- - - - New, other passenger motor vehicles - - - - Used or reconditioned, other passenger motor vehicles
15% 15%
15% 15%
Free Free
781.346 781.349
u u
- - - Of a cylinder capacity exceeding 3000 cc : 8703.33.21 - - - - Ambulances 32% or $13,000 per unit whichever is the greater 32% 32% or $13,000 per unit whichever is the greater 32% 15% 15% Free 781.351 u
8703.33.22 8703.33.23
15% 15%
15% 15%
Free Free
781.352 781.353
u u
8703.33.24
- - - - New passenger motor cars and racing cars
15%
15%
Free
781.354
683
Section XVII Chapter 87 8704 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8703.33.25 (2) - - - - Used or reconditioned passenger motor cars and racing cars (3) 32% or $13,000 per unit whichever is the greater 32% 32% or $13,000 per unit whichever is the greater 15% (4) 15% (5) 15% (6) Free (7) 781.355 (8) u
8703.33.26 8703.33.29
- - - - New, other passenger motor vehicles - - - - Used or reconditioned other passenger motor vehicles
15% 15%
15% 15%
Free Free
781.356 781.359
u u
8703.90.00
- Other 87.04 Motor vehicles for the transport of goods.
15%
15%
Free
781.390
8704.10
- Dumpers designed for offhighway use - - - New dumpers designed for off highway use - - - Used or reconditioned dumpers designed for off highway use 32% 32% or $13,158 per unit whichever is the greater 15% 15% 15% 15% Free Free 781.101 781.102 u u
8704.10.10 8704.10.90
- Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) : 8704.21 - - g.v.w not exceeding 5 tonnes - - - Chassis fitted with engine and cabs, whether or not the cab is complete : 8704.21.11 - - - - New of a cylinder capacity not exceeding 2000 cc - - - - Used of a cylinder capacity not exceeding 2000 cc 32% 15% 15% Free 782.102 u
8704.21.12
32% or $6,000 per unit whichever is the greater 32%
15%
15%
Free
782.292
8704.21.13
- - - - New of a cylinder capacity exceeding 2000 cc - - - - Used of a cylinder capacity exceeding 2000 cc
15%
15%
Free
782.103
8704.21.19
32% or $6,450 per unit whichever is the greater
15%
15%
Free
782.293
684
Section XVII Chapter 87 8704 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8704.21.20 (2) - - - Refuse collectors whether or not fitted with loading, compressing, damping etc. devices - - - Dual Purpose Vehicles of g.v.w not exceeding 3 tonnes : 8704.21.31 - - - - New, of a cylinder capacity not exceeding 1000 cc - - - - Used or reconditioned of a cylinder capacity not exceeding 1000 cc 15% 15% 15% Free 782.105 u (3) 15% (4) Free (5) 15% (6) Free (7) 782.104 (8) u
8704.21.32
15%
15%
Free
782.106
8704.21.33
- - - - New, of a cylinder capacity exceeding 1000 cc but not exceeding 1200 cc - - - - Used or reconditioned of a cylinder capacity exceeding 1000 cc but not exceeding 1200 cc
15%
15%
Free
782.107
8704.21.34
15%
15%
Free
782.108
8704.21.35
15%
15%
Free
782.109
8704.21.36
15%
15%
Free
782.111
8704.21.37
15%
15%
Free
782.112
8704.21.38
15%
15%
Free
782.113
8704.21.39
- - - - New of a cylinder capacity exceeding 1800 cc but not exceeding 2000 cc - - - - Used or reconditioned exceeding 1800 cc but not exceeding 2000 cc
15%
15%
Free
782.114
8704.21.41
15%
15%
Free
782.115
685
Section XVII Chapter 87 8704 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8704.21.42 (2) - - - - New, of a cylinder capacity exceeding 2000 cc but not exceeding 2500 cc - - - - Used or reconditioned of a cylinder capacity exceeding 2000 cc but not exceeding 2500 cc - - - - New, of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc - - - - Used or reconditioned of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc (3) 15% (4) 15% (5) 15% (6) Free (7) 782.116 (8) u
8704.21.43
15%
15%
Free
782.117
8704.21.44
15%
15%
Free
782.118
8704.21.45
15%
15%
Free
782.119
8704.21.46
- - - - New, of a cylinder capacity exceeding 3000 cc - - - - Used or reconditioned of a cylinder capacity exceeding 3000 cc
15%
15%
Free
782.121
8704.21.49
15%
15%
Free
782.122
- - - Dual Purpose Vehicles of g.v.w exceeding 3 tonnes but not exceeding 5 tonnes : 8704.21.51 - - - - New, of a cylinder capacity not exceeding 1000 cc - - - - Used or reconditioned of a cylinder capacity not exceeding 1000 cc 32% 15% 15% Free 782.123 u
8704.21.52
15%
15%
Free
782.124
8704.21.53
15%
15%
Free
782.125
8704.21.54
15%
15%
Free
782.126
686
Section XVII Chapter 87 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8704.21.55 (2) - - - - New, of a cylinder capacity exceeding 1200 cc but not exceeding 1500 cc - - - - Used or reconditioned of a cylinder capacity exceeding 1200 cc but not exceeding 1500 cc (3) 32% (4) 15% (5) 15% (6) Free (7) 782.127 (8) u
8704.21.56
15%
15%
Free
782.128
8704.21.57
15%
15%
Free
782.129
8704.21.58
15%
15%
Free
782.131
8704.21.59
- - - - New of a cylinder capacity exceeding 1800 cc but not exceeding 2000 cc - - - - Used or reconditioned exceeding 1800 cc but not exceeding 2000 cc
15%
15%
Free
782.132
8704.21.61
32% or $8,650 per unit whichever is the greater 32% 15%
15%
15%
Free
782.133
8704.21.62
15%
Free
782.134
8704.21.63
15%
15%
Free
782.135
8704.21.64
15%
15%
Free
782.136
8704.21.65
15%
15%
Free
782.137
8704.21.66
- - - - New, of a cylinder capacity exceeding 3000 cc - - - - Used or reconditioned of a cylinder capacity exceeding 3000 cc
15%
15%
Free
782.138
8704.21.69
15%
15%
Free
782.139
687
Section XVII Chapter 87 8704 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) (2) - - - Other goods vehicles of a g.v.w not exceeding 3 tonnes : 8704.21.71 - - - - New, having a cylinder capacity not exceeding 1000 cc - - - - Used having a cylinder capacity not exceeding 1000 cc 15% 15% 15% Free 782.141 u (3) (4) (5) (6) (7) (8)
8704.21.72
15%
15%
Free
782.294
8704.21.73
- - - - New having a cylinder capacity exceeding 1000 cc - - - - Used having a cylinder capacity exceeding 1000 cc
15%
15%
Free
782.142
8704.21.79
15%
15%
Free
782.295
- - - Other, of g.v.w exceeding 3 tonnes but not exceeding 5 tonnes : 8704.21.91 8704.21.99 - - - - New vehicles - - - - Used or reconditioned vehicles 32% 32% or $6,450 per unit whichever is the greater 15% 15% 15% 15% Free Free 782.143 782.144 u u
8704.22
- - g.v.w exceeding 5 tonnes but not exceeding 20 tonnes - - - Chassis fitted with engine and cabs whether or not the cab is complete :
8704.22.11 8704.22.12 8704.22.13
- - - - New of a cylinder capacity not exceeding 2000 cc - - - - New of a cylinder capacity exceeding 2000 cc - - - - Used or reconditioned of a cylinder capacity not exceeding 2000cc
32% 32% 32% or $13,555 per unit whichever is the greater 32% or $10,513 per unit whichever is the greater
15% 15% 15%
15% 15% 15%
Free Free Free
782.145 782.146 782.271
u u u
8704.22.19
- - - - Used or reconditioned of a cylinder capacity exceeding 2000cc
15%
15%
Free
782.272
688
Section XVII Chapter 87 8704 ________________________________________________________________________________________________________________________________ Item No (1) 8704.22.20 Description (2) - - - New refuse collectors whether or not fitted with loading, compressing, damping etc. devices - - - Used or reconditioned refuse collectors whether or not fitted with loading, compressing dumping devices etc Fiscal (3) 32% Import Duty __________ Excise VAT (4) 15% (5) 15% Export Duty (6) Free Statistical Code Unit (7) 782.147 (8) u
8704.22.30
15%
15%
Free
782.273
- - - Other 8704.22.91 8704.22.99 - - - - New vehicles - - - - Used or reconditioned other vehicles 32% 32% or $5,469 per unit whichever is the greater 15% 15% 15% 15% Free Free 782.148 782.274 u u
8704.23 8704.23.10
- - g.v.w exceeding 20 tonnes - - - New chassis fitted with engine and cabs whether or not the cab is complete - - - Used or reconditioned chassis fitted with engine and cabs whether or not the cab is complete 32% 15% 15% Free 782.149 u
8704.23.20
15%
15%
Free
782.275
8704.23.30
- - - New sturdily built "dumper" type vehicles with a tipping or bottom opening body, essentially constructed and designed for operation on site and also on highways for the transport of heavy bulk materials - - - Used or reconditioned sturdily built "dumper" type vehicles with a tipping or bottom opening body, essentially constructed and designed for operation on site and also on highways for the transport of heavy bulk materials - - - Other
15%
15%
Free
782.151
8704.23.40
15%
15%
Free
782.276
8704.23.91 8704.23.99
- - - - New - - - - Used or reconditioned vehicles
32% 32% or $9,527 per unit whichever is the greater
15% 15%
15% 15%
Free Free
782.152 782.277
u u
689
Section XVII Chapter 87 8704 ________________________________________________________________________________________________________________________________ Item No (1) Description (2) - Other, with spark-ignition internal combustion piston engine : - - g.v.w not exceeding 5 tonnes - - - Chassis fitted with engine and cabs whether or not or not the cab is complete : 8704.31.11 8704.31.12 - - - - New, of a cylinder capacity not exceeding 2000 c - - - - Used of a cylinder capacity not exceeding 2000 cc 32% 32% or $6,000 per unit whichever is the greater 32% 15% 15% 15% 15% Free Free 782.153 782.296 u u Fiscal (3) Import Duty __________ Excise VAT (4) (5) Export Duty (6) Statistical Code Unit (7) (8)
8704.31
8704.31.13
- - - - New, of a cylinder capacity exceeding 2000 cc - - - - Used of a cylinder capacity exceeding 2000 cc
15%
15%
Free
782.154
8704.31.19
15%
15%
Free
782.297
8704.31.20
- - - Refuse collectors whether or not fitted with loading, compressing, dumping etc. devices - - - Dual purpose vehicles of g.v.w not exceeding 3 tonnes :
Free
15%
Free
782.155
8704.31.31
- - - - New, of a cylinder capacity not exceeding 1000 cc - - - - Used or reconditioned, of a cylinder capacity not exceeding 1000 cc
15%
15%
15%
Free
782.156
8704.31.32
15%
15%
Free
782.157
8704.31.33
- - - - New, of a cylinder capacity exceeding 1000 cc but not exceeding 1200 cc - - - - Used or reconditioned, of a cylinder capacity not exceeding 1000 cc but not exceeding 1200 cc - - - - New, of a cylinder capacity exceeding 1200 cc but not exceeding 1500 cc
15%
15%
Free
782.158
8704.31.34
15%
15%
Free
782.159
8704.31.35
15%
15%
Free
782.161
690
Section XVII Chapter 87 8704 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8704.31.36 (2) - - - - Used or reconditioned, of a cylinder capacity exceeding 1200 cc but not exceeding 1500 cc - - - - New, of a cylinder capacity exceeding 1500 cc but not exceeding 1800 cc - - - - Used or reconditioned cylinder capacity exceeding 1500 cc but not exceeding 1800 cc (3) 32% or $5,800 per unit whichever is the greater 15% (4) 15% (5) 15% (6) Free (7) 782.162 (8) u
8704.31.37
15%
15%
Free
782.163
8704.31.38
15%
15%
Free
782.164
8704.31.39
- - - - New, of a cylinder capacity exceeding 1800 cc but not exceeding 2000 cc - - - - Used or reconditioned, of a cylinder capacity exceeding 1800 cc but not exceeding 2000 cc
15%
15%
Free
782.165
8704.31.41
15%
15%
Free
782.166
8704.31.42
15%
15%
Free
782.167
8704.31.43
15%
15%
Free
782.168
8704.31.44
- - - - New, of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc - - - - Used or reconditioned, of a cylinder capacity exceeding 2500 but not exceeding 3000 cc
15%
15%
Free
782.169
8704.31.45
15%
15%
Free
782.171
8704.31.46
- - - - New, of a cylinder capacity exceeding 3000 cc - - - - Used or reconditioned, of a cylinder capacity exceeding 3000 cc
15%
15%
Free
782.172
8704.31.49
15%
15%
Free
782.173
691
Section XVII Chapter 87 8704 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) (2) - - - Dual Purpose Vehicles of a g.v.w exceeding 3 tonnes but not exceeding 5 tonnes : 8704.31.51 - - - - New, of a cylinder capacity not exceeding 1000 cc - - - - Used or reconditioned, of a cylinder capacity not exceeding 1000 cc 32% 15% 15% Free 782.174 u (3) (4) (5) (6) (7) (8)
8704.31.52
15%
15%
Free
782.175
8704.31.53
15%
15%
Free
782.176
8704.31.54
15%
15%
Free
782.177
8704.31.55
15%
15%
Free
782.178
8704.31.56
15%
15%
Free
782.179
8704.31.57
15%
15%
Free
782.180
8704.31.58
15%
15%
Free
782.181
8704.31.59
15%
15%
Free
782.182
8704.31.61
15%
15%
Free
782.183
8704.31.62
- - - - New, of a cylinder capacity exceeding 2000 cc but not exceeding 2500 cc
15%
15%
Free
782.184
692
Section XVII Chapter 87 8704 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8704.31.63 (2) - - - - Used or reconditioned, of a cylinder capacity exceeding 2000 cc but not exceeding 2500 cc (3) 32% or $10,650 per unit whichever is the greater 32% (4) 15% (5) 15% (6) Free (7) 782.185 (8) u
8704.31.64
- - - - New, of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc - - - - Used or reconditioned, of a cylinder capacity exceeding 2500 but not exceeding 3000 cc
15%
15%
Free
782.186
8704.31.65
15%
15%
Free
782.187
8704.31.66
- - - - New, of a cylinder capacity exceeding 3000 cc - - - - Used or reconditioned, of a cylinder capacity exceeding 3000 cc
15%
15%
Free
782.188
8704.31.69
15%
15%
Free
782.189
- - - Other goods vehicles of a g.v.w not exceeding 3 tonnes : 8704.31.71 - - - - New, having a cylinder capacity not exceeding 1000 cc - - - - Used or reconditioned, having a cylinder capacity not exceeding 1000 cc 15% 15% 15% Free 782.190 u
8704.31.72
15%
15%
Free
782.196
8704.31.73
- - - - New, having a cylinder capacity exceeding 1000 cc - - - - Used or reconditioned having a cylinder capacity exceeding 1000 cc
15%
15%
Free
782.196
8704.31.79
15%
15%
Free
782.298
- - - Other, of g.v.w exceeding 3 tonnes but not exceeding 5 tonnes : 8704.31.91 8704.31.99 - - - - New vehicles - - - - Used or reconditioned vehicles 32% 32% or $6,450 per unit whichever is the greater 15% 15% 15% 15% Free Free 782.197 782.198 u u
693
Section XVII Chapter 87 87.05 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8704.32 (2) - - g.v.w exceeding 5 tonnes - - - Chassis fitted with engine and cabs whether or not the cab is complete : 8704.32.11 8704.32.12 - - - - New of a cylinder capacity not exceeding 2000 cc - - - - Used or reconditioned of a cylinder capacity not exceeding 2000cc 32% 32% or $13,070 per unit whichever is the greater 32% 32% or $9,731 per unit whichever is the greater 32% 15% 15% 15% 15% Free Free 782.191 782.278 u u (3) (4) (5) (6) (7) (8)
8704.32.13 8704.32.19
- - - - New of a cylinder capacity exceeding 2000cc - - - - Used or reconditioned of a cylinder capacity exceeding 2000 cc
15% 15%
15% 15%
Free Free
782.192 782.279
u u
8704.32.20
- - - New refuse collectors whether or not fitted with loading, compressing, damping etc. devices - - - Used or reconditioned refuse collectors whether or not fitted with loading, compressing, damping etc devices
15%
15%
Free
782.193
8704.32.30
15%
15%
Free
782.292
8704.32.40
- - - Other new vehicles of a g.v.w exceeding 5 tonnes but not exceeding 20 tonnes - - - Other used or reconditioned vehicles of a g.v.w exceeding 5 tonnes but not exceeding 20 tonnes
15%
15%
Free
782.194
8704.32.50
32% or $8,927 per unit whichever is the greater 32% 32% or $11,444 per unit whichever is the greater
15%
15%
Free
782.293
8704.32.60 8704.32.90
- - - Other new vehicles of g.v.w exceeding 20 tonnes - - - Other used or reconditioned vehicles of g.v.w exceeding 20 tonnes
15% 15%
15% 15%
Free Free
782.195 782.294
u u
694
Section XVII Chapter 87 8705 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8704.90 8704.90.10 8704.90.90 - Other - - - New - - - Used or reconditioned 32% 32% or $366 per unit whichever is the greater 15% 15% 15% 15% Free Free 782.199 782.295 u u (2) (3) (4) (5) (6) (7) (8)
87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). 8705.10 8705.10.10 8705.10.90 - Crane lorries - - - New - - - Used or reconditioned 32% 32% or $6,057 per unit whichever is the greater Free Free 15% 15% Free Free 782.210 782.211 u u
8705.20 8705.20.10 8705.20.90
- Mobile drilling derricks - - - New - - - Used or reconditioned 32% 32% or $6,057 per unit whichever is the greater Free Free 15% 15% Free Free 782.230 782.212 u u
8705.30 8705.30.10 8705.30.90
- Fire fighting vehicles - - - New - - - Used or reconditioned 32% 32% or $6,057 per unit whichever is the greater Free Free 15% 15% Free Free 782.250 782.213 u u
8705.40 8705.40.10 8705.40.90
- Concrete-mixer lorries - - - New - - - Used or reconditioned 32% 32% or $6,057 per unit whichever is the greater Free Free 15% 15% Free Free 782.270 782.214 u u
695
Section XVII Chapter 87 8705/8706 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8705.90 8705.90.10 - Other - - - New lorries fitted with ladders or elevator platforms for maintenance of overhead cables, street lighting and the like; lorries for cleansing streets, gutters and the like; spraying lorries - - - Used lorries fitted with ladders or elevator platforms for maintenance of overhead cables, street lighting and the like; lorries for cleansing streets, gutters and the like; spraying lorries - - - Other 8705.90.91 8705.90.99 - - - - New - - - - Used or reconditioned 32% 32% or $8,635 per unit whichever is the greater Free Free 15% 15% Free Free 782.293 782.299 u u 32% Free 15% Free 782.291 u (2) (3) (4) (5) (6) (7) (8)
8705.90.20
Free
15%
Free
782.292
8706.00
87.06 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05. - - - New of a cylinder capacity not exceeding 2000 cc - - - Used or reconditioned of a cylinder capacity not exceeding 2000cc 32% 32% or $5,209 per unit whichever is the greater 15% 15% 15% 15% Free Free 784.110 782.111 u u
8706.00.10 8706.00.20
- - - Other 8706.00.91 8706.00.99 - - - - New - - - - Used or reconditioned 32% 32% or $5,209 per unit whichever is the greater 15% 15% 15% 15% Free Free 784.112 784.190 u u
696
Section XVII Chapter 87 8707 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) (2) 87.07 Bodies (including cabs), for the motor vehicles of heading 87.01 to 87.05. 8707.10 - For the vehicles of heading 87.03 - - - Used or reconditioned : 8707.10.11 - - - - Of a cylinder capacity not exceeding 1500 cc 32% or $6,900 per unit whichever is the greater 32% or $9,150 per unit whichever is the greater 32% or $13,150 per unit whichever is the greater 32% 15% 15% Free 784.211 u (3) (4) (5) (6) (7) (8)
8707.10.12
- - - - Of a cylinder capacity exceeding 1500 cc but not exceeding 2000 cc
15%
15%
Free
784.212
8707.10.13
- - - - Of a cylinder capacity exceeding 2000 cc
15%
15%
Free
784.213
8707.10.19 8707.90
- - - Other - Other - - - Bodies of the vehicles of heading 87.04 :
15%
15%
Free
784.219
8707.90.11
- - - - Used or reconditioned bodies (excluding cabs)
32% or $13,150 per unit whichever is the greater 32% 32% 32%
15%
15%
Free
784.251
8707.90.12 8707.90.19 8707.90.90
- - - - Used or reconditioned cabs - - - - Other - - - Other 87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
15% 15% 15%
15% 15% 15%
Free Free Free
784.252 784.253 784.259
u u u
8708.10.00
- Bumpers and parts thereof
15%
Free
15%
Free
784.310
kg
697
Section XVII Chapter 87 8708 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) (2) - Other parts and accessories of bodies (including cabs) : 8708.21.00 8708.29.00 8708.30.00 8708.40.00 8708.50.00 - - Safety seat belts - - Other - Brakes and servo-brakes; parts thereof - Gear boxes and parts thereof - Drive-axles with differential, whether or not provided with other transmission components; and non-driving axles; parts thereof - Road wheels and parts and accessories thereof - - - Wheels fitted with tyres 32% or $16.00 per unit, whichever is the greater 15% 15% Free 15% Free 784.397 u 15% 15% 15% 15% 15% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 784.321 784.329 784.331 784.340 784.350 kg kg kg kg kg (3) (4) (5) (6) (7) (8)
8708.70 8708.70.10
8708.70.90 8708.80.00
- - - Other - Suspension systems and parts thereof (including shock-absorbers) - Other parts and accessories :
Free Free
15% 15%
Free Free
784.398 784.392
kg kg
8708.91.00 8708.92.00 8708.93.00 8708.94.00
- - Radiators and parts thereof - - Silencers (mufflers) and exhaust pipes; parts thereof - - Clutches and parts thereof - - Steering wheels, steering columns and steering boxes parts thereof - - Safety airbags with inflator system, parts thereof - - Other : - - - Assemblies (including unit construction chassisbodies) not yet having the character of incomplete bodies; used motor vehicles cut up into segment or segments - - - Other
15% 32% 15% 15%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
784.393 784.394 784.395 784.396
kg kg kg kg
8708.95.00 8708.99 8708.99.10
15%
Free
15%
Free
874.397
15%
15%
Free
874.398
8708.99.90
Free
15%
Free
784.399
kg
698
Section XVII Chapter 87 8709/8711 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) (2) 87.09 Works trucks, selfpropelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. - Vehicles : 8709.11.00 8709.19.00 8709.90.00 8710.00.00 - - Electrical - - Other - Parts 87.10 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side cars. 8711.10.00 - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc 15% Free 15% Free 785.110 u 15% 15% 15% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 744.140 744.150 744.190 891.110 u u kg u (3) (4) (5) (6) (7) (8)
8711.20.00
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc
15%
Free
15%
Free
785.130
8711.30.00
15%
Free
15%
Free
785.150
8711.40.00
15%
Free
15%
Free
785.160
8711.50.00
15%
Free
15%
Free
785.170
699
Section XVII Chapter 8 87.12/87.14 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8711.90.00 8712.00.00 - Other 87.12 Bicycles and other cycles (including delivery tricycles), not motorized. 87.13 Carriage for disabled, persons whether or not motorised or otherwise mechanically propelled. 8713.10.00 8713.90.00 - Not mechanically propelled - Other 87.14 Parts and accessories of vehicles of headings Nos. 87.11 to 87.13. - Of motorcycles (including mopeds) : 8714.11.00 8714.19.00 8714.20.00 - - Saddles - - Other - Of carriages for disabled persons - Other : 8714.91.00 - - Frames and forks, and parts thereof - - Wheel rims and spokes - - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels - - Brakes, including coaster braking hubs and hub brakes and parts thereof - - Saddles - - Pedals and crank-gear, and parts thereof - - Other 15% Free 15% Free 785.371 kg 15% 15% Free Free Free Free 15% 15% 15% Free Free Free 785.351 785.359 785.360 kg kg kg Free Free Free Free 15% 15% Free Free 785.311 785.319 u u (2) (3) 15% 5% (4) Free Free (5) 15% 15% (6) Free Free (7) 785.190 785.200 (8) u u
8714.92.00 8714.93.00
15% 15%
Free Free
15% 15%
Free Free
785.372 785.373
kg kg
8714.94.00
15%
Free
15%
Free
785.374
kg
8714.95.00 8714.96.00
15% 15%
Free Free
15% 15%
Free Free
785.375 785.376
u kg
8714.99.00
15%
Free
15%
Free
785.379
kg
700
Section XVII Chapter 87 87.15/87.16 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8715.00.00 (2) 87.15 Baby carriages and parts thereof. (3) 15% (4) Free (5) 15% (6) Free (7) 894.100 (8) kg
87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. 8716.10 - Trailers and semi-trailers of the caravan type, for housing and camping - - - New - - - Used or reconditioned 32% 32% or $782 per unit whichever is the greater Free Free 15% 15% Free Free 786.100 786.101 u u
8716.10.10 8716.10.90
8716.20
- Self-loading or selfunloading trailers and semi-trailers for agricultural purposes - - - New - - - Used or reconditioned 32% 32% or $2,873 per unit whichever is the greater Free Free 15% 15% Free Free 786.210 786.211 u u
8716.20.10 8716.20.90
- Other trailers and semitrailers for the transport of goods : 8716.31 8716.31.10 8716.31.90 - - Tanker trailers and tanker semi-trailers - - - New - - - Used or reconditioned 32% 32% or $14,582 per unit whichever is the greater Free Free 15% 15% Free Free 786.220 786.221 u u
8716.39 8716.39.10 8716.39.90
- - Other - - - New - - - Used or reconditioned 32% 32% or $6,707 per unit whichever is the greater Free Free 15% 15% Free Free 786.290 786.291 u u
701
Section XVII Chapter 87 87.15/87.16 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8716.40 8716.40.10 8716.40.90 (2) - Other trailers and semi-trailers - - - New - - - Used or reconditioned 32% 32% or $3,776 per unit whichever is the greater Free Free 15% 15% Free Free 786.830 786.831 u u (3) (4) (5) (6) (7) (8)
8716.80 8716.80.10 8716.80.90 8716.90.00
- Other vehicles - - - Wheel barrows and wheeled trolleys - - - Other - Parts 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 786.851 786.859 786.890 u u kg
702
Section XVII Chapter 88 88.01/88.02
Chapter 88 Aircraft, spacecraft, and parts thereof
Subheading Note. 1.For the purposes of subheadings 8802.11 to 8802.40, the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
8801 8802 8803 8804 8805
Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles Parts of goods of 8801 or 8802 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
_________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8801.00.00 (2) 88.01 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. 88.02 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Helicopters : 8802.11.00 8802.12.00 8802.20.00 - - Of an unladen weight not exceeding 2,000 kg - - Of an unladen weight exceeding 2,000 kg - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 Kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 792.110 792.150 792.200 u u u (3) 5% (4) Free (5) 15% (6) Free (7) 792.810 (8) u
703
Section XVII Chapter 88 88.03/88.05 _________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8802.30.00 (2) - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 Kg but not exceeding 15,000 Kg - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 Kg - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 88.03 Parts of goods of heading 88.01 or 88.02. 8803.10.00 8803.20.00 8803.30.00 8803.90.00 8804.00.00 - Propellers and rotors and parts thereof - Under-carriages and parts thereof - Other parts of aeroplanes or helicopters - Other 88.04 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. 88.05 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles. 8805.10.00 - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof - Ground flying trainers and parts thereof: 8805.21.00 8805.29.00 - - Air combat simulators and parts thereof - - Other 5% 5% Free Free 15% 15% Free Free 792.832 792.839 kg kg 5% Free 15% Free 792.831 kg 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 792.910 792.930 792.950 792.970 899.960 kg kg kg kg kg (3) 5% (4) Free (5) 15% (6) Free (7) 792.300 (8) u
8802.40.00
5%
Free
15%
Free
792.400
8802.60.00
5%
Free
15%
Free
792.500
704
Section XVII Chapter 89 89.01 Chapter 89 Ships, boats and floating structures Note. 1.A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.
8901 8902 8903 8904 8905 8906 8907 8908
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods Fishing vessels; factory ships and other vessels for processing or preserving fishery products Yachts and other vessels for pleasure or sports; rowing boats and canoes Tugs and pusher craft Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms Other vessels, including warships and lifeboats other than rowing boats Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) Vessels and other floating structures for breaking up
_________________________________________________________________________________________________________________________________ Import Duty __________ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) (2) 89.01 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. 8901.10.00 - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferryboats of all kinds - Tankers - Refrigerated vessels, other than those of sub-heading 8901.20 32% Free 15% Free 793.280 u (3) (4) (5) (6) (7) (8)
8901.20.00 8901.30.00
32% 32%
Free Free
15% 15%
Free Free
793.220 793.260
u u
705
Section XVII Chapter 89 89.02/89.05 ___________________________________________________________________________________________________________________________ Import Duty _____ Export Statistical Item No Description Fiscal Excise VAT Duty Code Unit (1) 8901.90.00 (2) - Other vessels for the transport of goods and other vessels for the transport of both persons and goods 89.02 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. 8903.10.00 - Inflatable - Other : 8903.91.00 8903.92.00 8903.99.00 8904.00.00 - - Sailboats, with or without auxiliary motor - - Motor boats, other than outboard motorboats - - Other 89.04 Tugs and pusher craft. 89.05 Light-vessels, firefloats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. 8905.10.00 8905.20.00 - Dredgers - Floating or submersible drilling or production platforms - Other 5% 5% Free Free 15% 15% Free Free 793.510 793.550 u u 32% 32% 32% 32% Free Free Free Free 15% 15% 15% 15% Free Free Free Free 793.120 793.191 793.199 793.700 u u u u 5% Free 15% Free 793.110 u (3) 32% (4) Free (5) 15% (6) Free (7) 793.270 (8) u
8902.00.00
32%
Free
15%
Free
793.240
8905.90.00
5%
Free
15%
Free
793.590
706
Section XVII Chapter 89 89.06/89.08 _________________________________________________________________________________________________________________________________ Import Duty _____ Export Statistical__ Item No Description Fiscal Excise VAT Duty Code Unit (1) (2) 89.06 Other vessels, including warships and lifeboats other than rowing boats. 8906.10.00 8906.90.00 - Warships - Other 89.07 Other floating structure (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 8907.10.00 8907.90 8907.90.10 8907.90.90 8908.00.00 - Inflatable rafts - Other - - - Floating landing stages - - - Other 89.08 Vessels and other floating structures for breaking up. 15% 5% 5% Free Free Free 15% 15% 15% Free Free Free 793.911 793.912 793.300 u u u 5% Free 15% Free 793.910 u 32% 32% Free Free 15% 15% Free Free 793.291 793.299 u u (3) (4) (5) (6) (7) (8)
707
Section XVIII Chapter 90 Notes Section XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Notes. 1.- This Chapter does not cover : (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11); Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI); Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09; Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71); Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17; Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools, of heading 84.66, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials) of heading 84.86; Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26);connector for optical fibres, optical fibre bundles or cables (heading 85.36) numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44; Searchlights or spotlights of heading 94.05; Articles of Chapter 95;
(b)
(c) (d) (e) (f) (g)
(h)
(ij) (k)
708
Section XVIII Chapter 90 Notes (l) (m) Capacity measures, which are to be classified according to their constituent material; or Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section XV).
2.- Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules : (a) (b) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings; Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind; All other parts and accessories are to be classified in heading 90.33.
(c)
3.- The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter. 4.- Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13. 5.- Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31. 6.- For the purposes of heading 90.21, the expression orthopaedic appliances means appliances for : - Preventing or correcting bodily deformities; or - Supporting or holding parts of the body following an illness, operation or injury. Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally. 7.- Heading 90.32 applies only to : (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling nonelectrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbance, by constantly or periodically measuring its active value..
(b)
__________________
709
Section XVIII Chapter 90 Notes 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked Frames and mountings for spectacles, goggles or the like, and parts thereof Spectacles, goggles and the like, corrective, protective or other Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of 8539 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus Apparatus and equipment for photographic (including cinematographic) laboratories elsewhere in this Chapter; negatoscopes; projection screens not specified or included
9002 9003 9004 9005 9006 9007 9008 9009 9010 9011 9012 9013
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection Microscopes other than optical microscopes; diffraction apparatus Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter Direction finding compasses; other navigational instruments and appliances Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders Balances of a sensitivity of 5 cg or better, with or without weights Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
9014 9015 9016 9017
9018 9019
710
Section XVIII Chapter 90 Notes 9020 9021 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other Xray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) Hydrometers and similar floating instruments, thermometers, pyrometers, psychrometers, recording or not, and any combination of these instruments barometers, hygrometers and
9022
9023 9024 9025 9026
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of 9014, 9015, 9028 or 9032 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes Gas, liquid or electricity supply or production meters, including calibrating meters therefor Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of 9014 or 9015; stroboscopes Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors Automatic regulating or controlling instruments and apparatus Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
9027
9028 9029 9030
9031 9032 9033
711
Section XVIII Chapter 90 90.01/90.02 Import Duty ___ Excise VAT (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) 90.01 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.
Fiscal (3)
9001.10.00 9001.20.00 9001.30.00 9001.40.00 9001.50.00 9001.90.00
- Optical fibres, optical fibre bundles and cables - Sheets and plates of polarising material - Contact lenses - Spectacle lenses of glass - Spectacle lenses of other materials - Other 90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. - Objective lenses :
15% 15% 15% 32% 32% 15%
15% 15% 15% 15% 15% 15%
884.191 884.192 884.110 884.150 884.170 884.199
kg kg u u u kg
9002.11
- - For cameras, projectors or photographic enlargers or reducers - - - For photographic cameras falling within items Nos. 9006.30.00, 9006.40.00, 9006.51.00, 9006.52.00, 9006.53.00 and 9006.59.00, for cinematographic cameras falling within item No. 9007.11.00; for image projectors falling within items Nos. 9008.30.10 and 9008.30.90 - - - Other - - Other - Filters 5% Free 15% Free 884.311 kg
9002.11.10
9002.11.90 9002.19.00 9002.20
15% 15%
Free Free
15% 15%
Free Free
884.319 884.320
kg kg
712
Section XVIII Chapter 90 90.03/90.06 Item No (1) 9002.20.10 Description (2) - - - For photographic cameras falling within items Nos. 9006.30.00, 9006.40.00, 9006.51.00, 9006.52.00, 9006.53.00, and 9006.59.00, for cinematographic cameras falling within item No. 9007.11.00 - - - Other - Other 90.03 Frames and mountings for spectacles, goggles or the like, and parts thereof. - Frames and mountings : 9003.11.00 9003.19.00 9003.90.00 - - Of plastics - - Of other materials - Parts 90.04 Spectacles, goggles and the like; corrective, protective or other. 9004.10.00 9004.90.00 - Sunglasses - Other 90.05 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy. 9005.10.00 9005.80.00 9005.90.00 - Binoculars - Other instruments - Parts and accessories (including mountings) 90.06 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. 9006.10.00 - Cameras of a kind used for preparing printing plates or cylinders 5% Free 15% Free 881.111 u Free 5% 5% Free Free Free 15% 15% 15% Free Free Free 871.110 871.150 871.190 u u kg Free 5% Free Free 15% 15% Free Free 884.231 884.239 u u 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 884.211 884.219 884.220 u u kg Fiscal (3) 5% Import Duty ___ Excise VAT (4) Free (5) 15% Export Duty (6) Free
_________ Statistical Code Unit (7) 884.331 (8) kg
9002.20.90 9002.90.00
15% 15%
Free Free
15% 15%
Free Free
884.339 884.390
kg kg
713
Section XVIII Chapter 90 90.06 _________ Statistical Code Unit (7) 881.113 (8) u
Item No (1) 9006.30.00
Description (2) - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes - Instant print cameras - Other cameras :
Fiscal (3) 5%
9006.40.00
Free
Free
15%
Free
881.114
9006.51.00
- - With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm - - Other, for roll film of a width less than 35 mm - - - Cameras of a kind used for recording documents on micro films, microfiche or other microforms - - - Other - - Other, for roll film of a width of 35 mm - - - Cameras of a kind used for recording documents on micro films, microfiche or other microforms - - - Other - - Other - - - Cameras of a kind used for recording documents on micro films, microfiche or other microforms - - - Other - Photographic flashlight apparatus and flashbulbs :
Free
Free
15%
Free
881.116
9006.52
9006.52.10
15%
Free
15%
Free
881.117
9006.52.90 9006.53 9006.53.10
Free
Free
15%
Free
881.118
15%
Free
15%
Free
881.119
9006.53.90 9006.59 9006.59.10
Free
Free
15%
Free
881.120
15%
Free
15%
Free
881.121
9006.59.90
Free
Free
15%
Free
881.129
9006.61.00
- - Discharge lamp ("electronic") flashlight apparatus - - Other - Parts and accessories :
5%
Free
15%
Free
881.131
9006.69.00
5%
Free
15%
Free
881.139
714
Section XVIII Chapter 90 90.07 Item No (1) 9006.91 9006.91.10 Description (2) - - For cameras : - - - Suitable for use solely or principally with cameras falling within item No. 9006.10.00,9006.30.00, 9006.40.00 - - - Suitable for use solely or principally with cameras falling within item No. 9006.52.10,9006.53.10, 9006.59.10 - - - Other - - Other 90.07 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. - Cameras : 9007.11.00 - - For film of less than 16 mm width or for double-8 mm film - - Other - - - Surveillance cameras of a kind used in photographic security systems - - - Other - Projectors - - - For film of less than 16mm width - - - Other - Parts and accessories : 9007.91 9007.91.10 - - For cameras - - - Suitable for use solely or principally with cameras falling within item No. 9007.11.00 - - - Other - - For projectors - - - Suitable for use solely or principally with projectors falling within item No. 9007.20.10 - - - Other 5% Free 15% Free 881.241 kg 5% Free 15% Free 881.231 kg 5% 15% Free Free 15% 15% Free Free 881.221 881.229 u u 15% Free 15% Free 881.217 u 5% Free 15% Free 881.211 u 5% Free 15% Free 881.141 kg Fiscal (3) Import Duty ___ Excise VAT (4) (5) Export Duty (6)
9006.91.20
15%
Free
15%
Free
881.142
kg
9006.91.90 9006.99.00
5% 5%
Free Free
15% 15%
Free Free
881.149 881.150
kg kg
9007.19 9007.19.10
9007.19.90 9007.20 9007.20.10 9007.20.90
15%
Free
15%
Free
881.219
9007.91.90 9007.92 9007.92.10
15%
Free
15%
Free
881.239
kg
9007.92.90
15%
Free
15%
Free
881.249
kg
715
Section XVIII Chapter 90 90.08/90.09 _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) 90.08 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.
Fiscal (3)
Export Duty (6)
9008.10.00 9008.20.00
- Slide projectors - Microfilm, microfiche or other microform readers, whether or not capable of producing copies - Other image projectors - Photographic (other than cinematographic) enlargers and reducers - Parts and accessories - - - Suitable for use solely or principally with microfilm, microfiche or other microform readers and photographic enlargers and reducers respectively falling within items Nos. 9008.20.00 and 9008.40.00 - - - Other 90.10 Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this Chapter; negatoscopes; projection screens.
5% 15%
Free Free
15% 15%
Free Free
881.321 881.310
u u
9008.30.00 9008.40.00
5% 15%
Free Free
15% 15%
Free Free
881.320 881.330
u u
9008.90 9008.90.10
15%
Free
15%
Free
881.341
kg
9008.90.90
5%
Free
15%
Free
881.349
kg
9010.10.00
- Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper
15%
Free
15%
Free
881.351
716
Section XVIII Chapter 90 90.11 Import Duty ___ Excise VAT (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1) 9010.50
Description (2) - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes - - - Rewinding, editing and splicing equipment for cinematograph film of a width of 8 mm; film titling apparatus - - - Other - Projection screen - - - Not exceeding 4 m2 in area - - - Other - Parts and accessories - - - Suitable for use solely or principally with photographic laboratory equipment and projection screens respectively falling within items Nos. 9010.50.10 and 9010.60.10 - - - Other 90.11 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection.
Fiscal (3)
9010.50.10
5%
Free
15%
Free
881.355
9010.50.90 9010.60 9010.60.10 9010.60.90 9010.90 9010.90.10
15%
Free
15%
Free
881.356
5% 15%
Free Free
15% 15%
Free Free
881.357 881.358
u u
5%
Free
15%
Free
881.361
kg
9010.90.90
15%
Free
15%
Free
881.369
kg
9011.10.00 9011.20.00
- Stereoscopic microscopes - Other microscopes, for photomicrography, cinephotomicrography or microprojection - Other microscopes - Parts and accessories
5% 5%
Free Free
15% 15%
Free Free
871.410 871.430
u u
9011.80.00 9011.90.00
5% 5%
Free Free
15% 15%
Free Free
871.450 871.490
u kg
717
Item No (1)
Description (2) 90.12 Microscopes other than optical microscopes; and diffraction apparatus.
Fiscal (3)
Export Duty (6)
9012.10.00
- Microscopes other than optical microscopes; and diffraction apparatus - Parts and accessories 90.13 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.
5%
Free
15%
Free
871.310
9012.90.00
5%
Free
15%
Free
871.390
kg
9013.10.00
- Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or section XVI - Lasers, other than laser diodes - Other devices, appliances and instruments - - - Non-stereoscopic slide viewers - - - Other - Parts and accessories - - - Suitable for use solely or principally with nonstereoscopic slide viewers falling within item No. 9013.80.10 - - - Other
15%
Free
15%
Free
871.910
9013.20.00 9013.80 9013.80.10 9013.80.90 9013.90 9013.90.10
15%
Free
15%
Free
871.920
5% 15%
Free Free
15% 15%
Free Free
871.931 871.939
u u
5%
Free
15%
Free
871.991
kg
9013.90.90
15%
Free
15%
Free
871.999
kg
718
Section XVIII Chapter 90 90.14/90.17 Item No (1) Description (2) 90.14 Direction finding compasses; other navigational instruments and appliances. 9014.10.00 9014.20.00 - Direction finding compasses - Instruments and appliances for aeronautical or space navigation (other than compasses) - Other instruments and appliances - Parts and accessories 90.15 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders. 9015.10.00 9015.20.00 9015.30.00 9015.40.00 9015.80.00 9015.90.00 9016.00.00 - Rangefinders - Theodolites and tachyometers (tacheometer) - Levels - Photogrammetrical surveying instruments and appliances - Other instruments and appliances - Parts and accessories 90.16 Balances of a sensitivity of 5 cg or better, with or without weights. 90.17 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. 5% 5% 5% 5% 5% 5% 5% Free Free Free Free Free Free Free 15% 15% 15% 15% 15% 15% 15% Free Free Free Free Free Free Free 874.131 874.132 874.133 874.134 874.139 874.140 874.510 u u u u u kg kg 5% 5% Free Free 15% 15% Free Free 874.111 874.112 u u Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
9014.80.00 9014.90.00
5% 5%
Free Free
15% 15%
Free Free
874.119 874.120
u kg
719
Section XVIII Chapter 90 90.18 Import Duty ___ Fiscal Excise VAT (3) 5% 5% (4) Free Free (5) 15% 15% Export Duty (6) Free Free _________ Statistical Code Unit (7) 874.221 874.229 (8) u u
Item No (1) 9017.10.00 9017.20.00
Description (2) - Drafting tables and machines, whether or not automatic - Other drawing, marking-out or mathematical calculating instruments - Micrometers, callipers and gauges - Other instruments - Parts and accessories 90.18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments. - Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters) :
9017.30.00 9017.80.00 9017.90.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
874.231 874.239 874.240
u kg kg
9018.11.00 9018.12.00 9018.13.00 9018.14.00 9018.19.00 9018.20.00
- - Electro-cardiographs - - Ultrasonic scanning apparatus - - Magnetic resonance imaging apparatus - - Scintigraphic apparatus - - Other - Ultra-violet or infra-red ray apparatus - Syringes, needles, catheters, cannulae and the like :
15% 15% 15% 15% 15% 15%
774.110 774.121 774.122 774.123 774.129 774.130
u u u u u kg
9018.31.00 9018.32.00 9018.39.00
- - Syringes, with or without needles - - Tubular metal needles and needles for sutures - - Other
Free Free Free
Free Free Free
15% 15% 15%
Free Free Free
872.211 872.212 872.219
u kg u
720
Item No (1)
Description (2) - Other instruments and appliances, used in dental sciences :
Fiscal (3)
9018.41.00
- - Dental drill engines, whether or not combined on a single base with other dental equipment - - Other - Other ophthalmic instruments and appliances - Other instruments and appliances 90.19 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing aparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
Free
Free
15%
Free
872.110
kg
9018.49.00 9018.50.00 9018.90.00
Free Free Free
Free Free Free
15% 15% 15%
Free Free Free
872.190 872.250 872.290
u kg u
9019.10.00
- Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 90.20 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters. 90.21 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability.
Free
Free
15%
Free
872.310
kg
9019.20.00
Free
Free
15%
Free
872.330
kg
9020.00.00
Free
Free
15%
Free
872.350
kg
721
Section XVIII Chapter 90 90.22 _________ Statistical Code Unit (7) 899.631 (8) kg
Item No (1) 9021.10.00
Description (2) - Orthopaedic or fracture appliances - Artificial teeth and dental fittings :
Fiscal (3) Free
9021.21.00 9021.29.00
- - Artificial teeth - - Other - Other artificial parts of the body :
Free Free
Free Free
15% 15%
Free Free
899.651 899.659
kg kg
9021.31.00 9021.39.00 9021.40.00 9021.50.00
- - Artificial joints - - Other - Hearing aids, excluding parts and accessories - Pacemakers for stimulating heart muscles, excluding parts and accessories - Other 90.22 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus :
Free Free Free Free
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
899.632 899.639 899.610 899.670
kg kg u u
9021.90.00
Free
Free
15%
Free
899.690
kg
9022.12.00 9022.13.00 9022.14.00 9022.19.00
- - Computed tomography apparatus - - Other, for dental uses - - Other, for medical, surgical or veterinary uses - - For other uses
Free Free Free Free
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
774.212 774.213 774.214 774.219
u u u u
722
Section XVIII Chapter 90 90.23/90.24 Item No (1) Description (2) - Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : 9022.21.00 - - For medical, surgical, dental or veterinary uses - - For other uses - X-ray tubes - Other, including parts and accessories 90.23 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibition), unsuitable for other uses. 90.24 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). 9024.10.00 - Machines and appliances for testing metals - Other machines and appliances - Parts and accessories 5% Free 15% Free 874.531 u Free Free 15% Free 774.221 u Fiscal (3) Import Duty ___ Excise VAT (4) (5) Export Duty (6)
9022.29.00 9022.30.00 9022.90.00
Free Free Free
Free Free Free
15% 15% 15%
Free Free Free
774.229 774.230 774.290
u u kg
9023.00.00
Free
Free
15%
Free
874.520
kg
9024.80.00 9024.90.00
5% 5%
Free Free
15% 15%
Free Free
874.539 874.540
u kg
723
Item No (1)
Description (2) 90.25 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments. - Thermometers and pyrometers, not combined with other instruments :
Fiscal (3)
9025.11.00 9025.19.00 9025.80 9025.80.10 9025.80.90 9025.90.00
- - Liquid-filled, for direct reading - - Other - Other instruments - - - Barometers, not combined with other instruments - - - Other - Parts and accessories 90.26 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32.
5% 5%
Free Free
15% 15%
Free Free
874.551 874.554
u u
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
874.556 874.559 874.560
u u kg
9026.10.00 9026.20.00 9026.80.00 9026.90.00
- For measuring or checking the flow or level of liquids - For measuring or checking pressure - Other instruments or apparatus - Parts and accessories
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
874.310 874.350 874.370 874.390
u u u kg
724
Section XVIII Chapter 90 90.27 Import Duty ___ Excise VAT (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) 90.27 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes.
Fiscal (3)
9027.10.00 9027.20 9027.20.10
- Gas or smoke analysis apparatus - Chromatographs and electrophoresis instruments : - - - Apparatus and appliances used in laboratories for diagnosis - - - Photographic thermocolorimeters; photographic exposure meters - - - Other - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) - Other instruments and apparatus using optical radiations (UV, visible, IR) - - - Apparatus and appliances used in laboratories for diagnosis - - - Photographic thermocolorimeters; photographic exposure meters - - - Other
5%
Free
15%
Free
874.410
5%
Free
15%
Free
874.421
9027.20.20
5%
Free
15%
Free
874.422
9027.20.90 9027.30.00
5% 5%
Free Free
15% 15%
Free Free
874.429 874.430
u u
9027.50
9027.50.10
5%
Free
15%
Free
874.451
9027.50.20
5%
Free
15%
Free
874.452
9027.50.90
5%
Free
15%
Free
874.459
725
Item No (1) 9027.80 9027.80.10
Description (2) - Other instruments and apparatus - - - Apparatus and appliances used in laboratories for diagnosis - - - Photographic thermocolorimeters; photographic exposure meters - - - Other - Microtomes; parts and accessories - - - Apparatus and appliances used in laboratories for diagnosis - - - Photographic thermocolorimeters; photographic exposure meters - - - Other 90.28 Gas, liquid or electricity supply or production meters, including calibrating meters therefore.
Fiscal (3)
Export Duty (6)
5%
Free
15%
Free
874.461
9027.80.20
5%
Free
15%
Free
874.462
9027.80.90 9027.90 9027.90.10
5%
Free
15%
Free
874.469
5%
Free
15%
Free
874.491
kg
9027.90.20
5%
Free
15%
Free
874.492
kg
9027.90.90
5%
Free
15%
Free
874.499
kg
9028.10.00 9028.20.00 9028.30.00 9028.90.00
- Gas meters - Liquid meters - Electricity meters - Parts and accessories 90.29 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
873.110 873.130 873.150 873.190
u u u kg
9029.10.00
- Revolution counters, production counters, taximeters, mileometers, pedometers and the like - Speed indicators and tachometers; stroboscopes - Parts and accessories
Free
Free
15%
Free
873.210
9029.20.00 9029.90.00
5% 5%
Free Free
15% 15%
Free Free
873.250 873.290
u kg
726
Section XVII Chapter 90 90.30/90.31 Item No (1) Description (2) 90.30 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No. 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising Radiations. 9030.10.00 - Instruments and apparatus for measuring or detecting ionising radiations - Oscilloscopes and oscillographs - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power 9030.31.00 9030.32.00 9030.33.00 9030.39.00 9030.40.00 - - Multimeters without a recording device - - Multimeters with a recording device - - Other, without a recording device - - Other, with a recording device - Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) - Other instruments and apparatus : 9030.82.00 - - For measuring or checking semiconductor wafers or devices - - Other, with a recording device - - Other - Parts and accessories 90.31 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter, profile projectors. 9031.10.00 - Machines for balancing mechanical parts 5% Free 15% Free 5% Free 15% Free 5% 5% 5% 5% 5% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 5% Free 15% Free Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
874.710
9030.20.00
5%
Free
15%
Free
874.730
874.751 874.752 874.753 874.754 874.770
u u u u u
874.782
9030.84.00 9030.89.00 9030.90.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
874.783 874.789 874.790
u u kg
874.251
727
Item No (1)
Description (2)
Fiscal (3)
Export Duty (6)
9031.20.00
- Test benches - Other optical instruments and appliances :
5%
Free
15%
Free
874.252
9031.41.00
- - For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices - - Other - Other instruments, appliances and machines - Parts and accessories 90.32 Automatic regulating or controlling instruments and apparatus.
5%
Free
15%
Free
874.254
9031.49.00 9031.80.00 9031.90.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
874.255 874.259 874.260
u u kg
9032.10.00 9032.20.00
- Thermostats - Manostats - Other instruments and apparatus :
5% 5%
Free Free
15% 15%
Free Free
874.610 874.630
u u
9032.81.00 9032.89.00 9032.90.00 9033.00.00
- - Hydraulic or pneumatic - - Other - Parts and accessories 90.33 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
874.651 874.659 874.690 874.900
u u kg kg
728
Section XVIII Chapter 91 Notes
Chapter 91 Clocks and watches and parts thereof
Notes. 1.- This Chapter does not cover : (a) (b) (c)
Clock or watch glasses or weights (classified according to their constituent material); Watch chains (heading 71.13 or 71.17, as the case may be); Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14); Bearing balls (heading 73.26 or 84.82, as the case may be); Articles of heading 84.12 constructed to work without an escapement; Ball bearings (heading 84.82); or Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
(d) (e) (f) (g)
2.- Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02. 3.- For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter. 4.- Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter. 9101 9102 9103 9104 9105 9106 9107 9108 9109 9110 9111 9112 9113 9114 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of 9101 Clocks with watch movements, excluding clocks of 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels Other clocks Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) Time switches with clock or watch movement or with synchronous motor Watch movements, complete and assembled Clock movements, complete and assembled Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements Watch cases and parts thereof Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof Watch straps, watch bands and watch bracelets, and parts thereof Other clock or watch parts
729
Section XVIII Chapter 91 91.01/91.02
Item No (1)
Description (2) 91.01 Wrist-watches, pocketwatches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal. - Wrist-watches, electrically operated, whether or not incorporating a stopwatch facility :
Export Duty (6)
9101.11.00 9101.19.00
- - With mechanical display only - - Other - Other wrist-watches, whether or not incorporating a stop-watch facility :
Free Free
Free Free
15% 15%
Free Free
885.311 885.319
u u
9101.21.00 9101.29.00
- - With automatic winding - - Other - Other :
Free Free
Free Free
15% 15%
Free Free
885.321 885.329
u u
9101.91.00 9101.99.00
- - Electrically operated - - Other 91.02 Wrist-watches, pocketwatches and other watches, including stop-watches, other than those of heading 91.01. - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility :
Free Free
Free Free
15% 15%
Free Free
885.391 885.399
u u
9102.11.00
- - With mechanical display only
Free
Free
15%
Free
885.411
730
Section XVIII Chapter 91 91.03/91.05 Item No (1) 9102.12.00 9102.19.00 Description (2) - - With opto-electronic display only - - Other - Other wrist-watches, whether or not incorporating a stop-watch facility : 9102.21.00 9102.29.00 - - With automatic winding - - Other - Other : 9102.91.00 9102.99.00 - - Electrically operated - - Other 91.03 Clocks with watch movements, excluding clocks of heading 91.04. 9103.10.00 9103.90.00 9104.00.00 - Electrically operated - Other 91.04 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels. 91.05 Other clocks. - Alarm clocks : 9105.11.00 9105.19.00 - - Electrically operated - - Other - Wall clocks : 9105.21.00 9105.29.00 - - Electrically operated - - Other - Other : 9105.91.00 9105.99.00 - - Electrically operated - - Other 15% 15% Free Free 15% 15% Free Free 885.780 885.790 u u 15% 15% Free Free 15% 15% Free Free 885.760 885.770 u u 15% 5% Free Free 15% 15% Free Free 885.740 885.750 u u 15% 15% 15% Free Free Free 15% 15% 15% Free Free Free 885.720 885.730 885.710 u u u Free Free Free Free 15% 15% Free Free 885.491 885.499 u u Free Free Free Free 15% 15% Free Free 885.421 885.429 u u Import Duty ___ Fiscal Excise VAT (3) Free Free (4) Free Free (5) 15% 15% Export Duty (6) Free Free
_________ Statistical Code Unit (7) 885.412 885.419 (8) u u
731
Item No (1)
Description (2) 91.06 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time-recorders).
Fiscal (3)
Export Duty (6)
9106.10.00 9106.90.00 9107.00.00
- Time-registers; time-recorders - Other 91.07 Time switches with clock or watch movement or with synchronous motor. 91.08 Watch movements, complete and assembled. - Electrically operated :
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
885.941 885.949 885.950
u u u
9108.11.00
- - With mechanical display only or with a device to which a mechanical display can be incorporated - - With opto-electronic display only - - Other - With automatic winding - Other 91.09 Clock movements, complete and assembled. - Electrically operated :
5%
Free
15%
Free
885.511
9108.12.00 9108.19.00 9108.20.00 9108.90.00
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
885.512 885.519 885.521 885.529
u u u u
9109.11.00 9109.19.00 9109.90.00
- - Of alarm clocks - - Other - Other
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
885.961 885.964 885.969
u u u
732
Section XVIII Chapter 91 91.10/91.13 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) 91.10 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. - Of watches :
9110.11.00
- - Complete movements, unassembled or partly assembled (movement sets) - - Incomplete movements, assembled - - Rough movements - Other 91.11 Watch cases and parts thereof.
5%
Free
15%
Free
885.981
9110.12.00 9110.19.00 9110.90.00
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
885.982 885.983 885.989
kg kg kg
9111.10.00 9111.20.00 9111.80.00 9111.90.00
- Cases of precious metal or of metal clad with precious metal - Cases of base metal, whether or not gold- or silver-plated - Other cases - Parts 91.12 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
885.911 885.912 885.914 885.919
u u u kg
9112.20.00 9112.90.00
- Cases - Parts 91.13 Watch straps, watch bands and watch bracelets, and parts thereof.
5% 5%
Free Free
15% 15%
Free Free
885.971 885.979
u kg
9113.10.00
- Of precious metal or of metal clad with precious metal
5%
Free
15%
Free
885.921
kg
733
Section XVIII Chapter 91 91.14 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2)
9113.20.00 9113.90 9113.90.10
- Of base metal, whether or not gold- or silver-plated - Other - - - Of natural or cultured pearls, precious or semi-precious stones - - - Other 91.14 Other clock or watch parts.
5%
Free
15%
Free
885.922
kg
5%
Free
15%
Free
885.931
kg
9113.90.90
15%
Free
15%
Free
885.939
kg
9114.10.00 9114.20.00 9114.30.00 9114.40.00 9114.90.00
- Springs, including hairsprings - Jewels - Dials - Plates and bridges - Other
5% 5% 5% 5% 5%
15% 15% 15% 15% 15%
885.991 885.992 885.993 885.994 885.999
kg kg kg kg kg
734
Section XVIII Chapter 92 Notes Chapter 92 Musical Instruments; parts and accessories of such articles Notes. 1.- This Chapter does not cover : (a) (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; Toy instruments or apparatus (heading 95.03); Brushes for cleaning musical instruments (heading 96.03); or Collectors' pieces or antiques (heading 97.05 or 97.06).
(c) (d) (e)
2.- Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
9201 9202 9205 9206 9207 9208
Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments Other string musical instruments (for example, guitars, violins, harps) Other wind musical instruments (for example, clarinets, trumpets, bagpipes) Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
9209
735
Item No (1)
Description (2)
Fiscal (3)
Export Duty (6)
92.01 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments. 9201.10.00 9201.20.00 9201.90.00 - Upright pianos - Grand pianos - Other 92.02 Other string musical instruments (for example, guitars, violins, harps). 9202.10.00 9202.90.00 - Played with a bow - Other 92.05 Other wind musical instruments (for example, clarinets, trumpets, bagpipes). 9205.10.00 9205.90.00 9206.00.00 - Brass-wind instruments - Other 92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas). 92.07 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions). 9207.10.00 9207.90.00 - Keyboard instruments, other than accordions - Other 5% 5% 10% 10% 15% 15% Free Free 898.250 898.260 u u 5% 5% 5% 10% 10% 10% 15% 15% 15% Free Free Free 898.231 898.239 898.240 u u u 5% 5% 10% 10% 15% 15% Free Free 898.151 898.159 u u 5% 5% 5% 10% 10% 10% 15% 15% 15% Free Free Free 898.131 898.132 898.139 u u u
736
Section XVIII Chapter 92 92.08/92.09 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) 92.08 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments.
9208.10.00 9208.90.00
- Musical boxes - Other 92.09 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds.
5% 5%
Free Free
15% 15%
Free Free
898.291 898.299
u u
9209.30.00
- Musical instrument strings - Other :
5%
Free
15%
Free
898.930
kg
9209.91.00 9209.92.00
- - Parts and accessories for pianos - - Parts and accessories for the musical instruments of heading 92.02 - - Parts and accessories for the musical instruments of heading 92.07 - - Other
5% 5%
Free Free
15% 15%
Free Free
898.991 898.992
kg kg
9209.94.00
5%
Free
15%
Free
898.994
kg
9209.99.00
5%
Free
15%
Free
898.995
kg
737
Section XIX Chapter 93 Notes Section XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF Chapter 93 Arms and ammunition; parts and accessories thereof Notes. 1.- This Chapter does not cover : (a) (b) (c) (d) (e) (f) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares); Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); Armoured fighting vehicles (heading No. 87.10); Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90); Bows, arrows, fencing foils or toys (Chapter 95); or Collectors' pieces or antiques (heading No. 97.05 or 97.06).
2.- In heading No. 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading No. 85.26.
9301 9302 9303
Military weapons, other than revolvers, pistols and the arms of 9307 Revolvers and pistols, other than those of 9303 or 9304 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of 9307 Parts and accessories of articles of 9301 to 9304 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
9304 9305 9306 9307
738
Section XIX Chapter 93 93.01/93.04 _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) 93.01 Military weapons, other than revolvers, pistols and the arms of heading No. 93.07. - Artillery weapons (for example, guns, howitzers and mortars) :
Fiscal (3)
Export Duty (6)
9301.11.00 9301.19.00 9301.20.00
- - Self-propelled - - Other - Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors - Other 93.02 Revolvers and pistols, other than those of heading 93.03 or 93.04. 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns).
32% 32% 32%
Free Free Free
15% 15% 15%
Free Free Free
891.121 891.122 891.123
u u u
9301.90.00 9302.00.00
32% 32%
Free Free
15% 15%
Free Free
891.199 891.140
u u
9303.10.00 9303.20.00
- Muzzle-loading firearms - Other sporting, hunting or target-shooting shotguns, including combination shot-gun rifles - Other sporting, hunting or target-shooting rifles - Other 93.04 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No. 93.07. - - - Underwater spear guns - - - Other
32% 32%
Free Free
15% 15%
Free Free
891.311 891.312
u u
9303.30.00 9303.90.00 9304.00
32% 32%
Free Free
15% 15%
Free Free
891.314 891.319
u u
9304.00.10 9304.00.90
5% 32%
Free Free
15% 15%
Free Free
891.391 891.399
u u
739
Section XIX Chapter 93 93.05/93.07 Item No (1) Description (2) 93.05 Parts and accessories of articles of headings 93.01 to 93.04. 9305.10.00 - Of revolvers or pistols - Of shotguns or rifles of heading 93.03 : 9305.21.00 9305.29.00 - - Shotguns barrels - - Other - Other : 9305.91.00 9305.99 9305.99.10 9305.99.90 - - Of military weapons of heading 93.01 - - Other - - - Parts of underwater spear gun - - - Other 93.06 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. - Shotgun cartridges and parts thereof; air gun pellets : 9306.21.00 9306.29.00 9306.30.00 9306.90.00 9307.00.00 - - Cartridges - - Other - Other cartridges and parts thereof - Other 93.07 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefore. 32% 32% 32% 32% 32% Free Free Free Free Free 15% 15% 15% 15% 15% Free Free Free Free Free 891.220 891.230 891.240 891.290 891.130 kg kg kg kg kg 5% 32% Free Free 15% 15% Free Free 891.992 891.999 kg kg 32% Free 15% Free 891.991 kg 32% 32% Free Free 15% 15% Free Free 891.930 891.950 kg kg 32% Free 15% Free 891.910 kg Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
740
Section XX Chapter 94 Notes Section XX MISCELLANEOUS MANUFACTURED ARTICLES Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings Notes. 1.- This Chapter does not cover : (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09; Articles of Chapter 71; Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03; Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52); Lamps or lighting fittings of Chapter 85, Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 to 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29); Articles of heading 87.14; Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18); Articles of Chapter 91 (for example, clocks and clock cases); or Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furntiure for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 95.05).
2.- The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) (b) Cupboards, bookcases, other shelved furniture and unit furniture; Seats and beds.
741
Section XX Chapter 94 94.01 3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.
(B)
4.- For the purposes of heading 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. 9401 9402 Seats (other than those of 9402), whether or not convertible into beds, and parts thereof Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles Other furniture and parts thereof Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included Prefabricated buildings Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
9403 9404
9405
9406
Item No (1)
Description (2) 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
9401.10.00 9401.20.00 9401.30.00 9401.40.00
- Seats of a kind used for aircraft - Seats of a kind used for motor vehicles - Swivel seats with variable height adjustment - Seats other than garden seats or camping equipment, convertible into beds
15% 15% 15% 15%
Free Free 10% 10%
15% 15% 15% 15%
Free Free Free Free
821.110 821.120 821.140 821.150
u u u u
742
Section XX Chapter 94 94.02/94.03 _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2) - Seats of cane, osier, bamboo or similar materials;
Fiscal (3)
Export Duty (6)
9401.51.00 9401.59.00
- - Of bamboo or rattan - - Other Other seats, with wooden frames:
32% 32%
10% 10%
15% 15%
Free Free
821.130 821.139
u u
9401.61.00 9401.69.00
- - Upholstered - - Other - Other seats with metal frames :
32% 32%
10% 10%
15% 15%
Free Free
821.161 821.169
u u
9401.71.00 9401.79.00 9401.80.00 9401.90.00
- - Upholstered - - Other - Other seats - Parts 94.02 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.
32% 32% 32% 32%
10% 10% 10% Free
15% 15% 15% 15%
Free Free Free Free
821.171 821.179 821.180 821.190
u u u kg
9402.10 9402.10.10 9402.10.90 9402.90.00
- Dentists' barbers' or similar chairs and parts thereof - - - Barbers' chairs - - - Other - Other 94.03 Other furniture and parts thereof. 15% 5% 5% Free Free Free 15% 15% 15% Free Free Free 872.411 872.419 872.490 kg kg kg
9403.10.00 9403.20.00 9403.30.00 9403.40.00
- Metal furniture of a kind used in offices - Other metal furniture - Wooden furniture of a kind used in offices - Wooden furniture of a kind used in the kitchen
32% 32% 32% 32%
10% 10% 10% 10%
15% 15% 15% 15%
Free Free Free Free
821.310 821.390 821.510 821.530
kg kg u u
743
Section XX Chapter 94 94.04/94.05 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2)
9403.50.00 9403.60.00 9403.70 9403.70.10 9403.70.90
- Wooden furniture of a kind used in the bedroom - Other wooden furniture - Furniture of plastics - - - Baby walkers; baby swings - - - Other - Furniture of other materials, including cane, osier, bamboo or similar materials:
32% 32%
10% 10%
15% 15%
Free Free
821.550 821.590
u u
15% 32%
Free 10%
15% 15%
Free Free
821.711 821.719
kg kg
9403.81.00 9403.89.00 9403.90.00
- - Of bamboo or rattan - - Other - Parts 94.04 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
32% 32% 32%
10% 10% Free
15% 15% 15%
Free Free Free
821.790 821.791 821.800
kg kg kg
9404.10.00
- Mattress supports - Mattresses :
32%
10%
15%
Free
821.210
kg
9404.21.00 9404.29.00 9404.30.00 9404.90.00
- - Of cellular rubber or plastics, whether or not covered - - Of other materials - Sleeping bags - Other 94.05 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.
32% 32% 32% 32%
10% 10% Free Free
15% 15% 15% 15%
Free Free Free Free
821.230 821.250 821.270 821.290
u u u kg
744
Section XX Chapter 94 94.06 _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2)
Fiscal (3)
Export Duty (6)
9405.10.00
- Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares - Electric table, desk, bedside or floor-standing lamps - Lighting sets of a kind used for Christmas trees - Other electric lamps and lighting fittings - - - Photoflood lamps of a kind designed for mounting on cinematographic cameras falling within item No. 9007.11.00; video lights - - - Other - Non-electrical lamps and lighting fittings - Illuminated signs, illuminated name-plates and the like - Parts :
15%
Free
15%
Free
813.110
kg
9405.20.00 9405.30.00 9405.40 9405.40.10
15% 15%
Free Free
15% 15%
Free Free
813.130 894.410
kg kg
15%
Free
15%
Free
813.151
kg
9405.40.90 9405.50.00 9405.60.00
15% 15% 15%
Free Free Free
15% 15% 15%
Free Free Free
813.159 813.170 813.200
kg kg kg
9405.91.00 9405.92.00 9405.99.00 9406.00.00
- - Of glass - - Of plastics - - Other 94.06 Prefabricated buildings
5% 5% 5% 32%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
813.810 813.820 813.890 811.000
kg kg kg kg
745
Section XX Chapter 95 Notes Chapter 95 Toys, games and sports requisites; parts and accessories thereof Notes. 1.-This Chapter does not cover : (a) (b) (c) (d) (e) (f) (g) (h) (ij) (k) (l) (m) Candles (heading 34.06); Fireworks or other pyrotechnic articles of heading 36.04; Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI; Sports bags or other containers of heading 42.02, 43.03 or 43.04; Sports clothing or fancy dress, of textiles, of Chapter 61 or 62; Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03); Unmounted glass eyes for dolls or other toys, of heading 70.18; Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); Bells, gongs or the like of heading 83.06; Pumps for liquids (heading 84.13); filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) or radio remote control apparatus (heading 85.26); Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII; Children's bicycles (heading 87.12); Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); Spectacles, goggles or the like, for sports or outdoor games (heading 90.04); Decoy calls or whistles (heading 92.08); Arms or other articles of Chapter 93; Electric garlands of all kinds (heading 94.05); Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent materials); or Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).
(n) (o) (p) (q) (r) (s) (t) (u) (v)
746
Section XX Chapter 95 95.03 2.- This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metalclad with precious metal constitute only minor constituents. 3.- Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles. 4.- Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys. 5.- Heading 95.03 does not cover articles which on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, pet toys (classification in their own appropriate heading).
9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls carriages, dolls, other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds. 9504 Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including tabletennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools 9507 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of 9208 or 9705) and similar hunting or shooting requisites 9508 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres
Item No (1) 9503.00
Description (2) 95.03 Tricycles, scooters, pedal cars and similar wheeled toys; dolls carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds.
Export Duty (6)
9503.00.10
- - - Wheeled toys designed to be ridden 15% by children (for example, tricycles, scooters, pedal cars); dolls carriages - - - Dolls representing only human beings whether or not dressed - - - Parts and accessories for dolls representing only human beings including garments and accessories therefor, footwear and headgear - - - Other 32% 32%
Free
15%
Free
894.241
9503.00.20 9503.00.30
Free Free
15% 15%
Free Free
894.242 894.243
u kg
9503.00.90
5%
Free
15%
Free
894.249
747
Section XX Chapter 95 95.04/95.06 Item No (1) Description (2) Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
95.04 Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. 9504.10.00 9504.20.00 9504.30.00 - Video games of a kind used with a television receiver - Articles and accessories for billiards of all kinds - Other games, operated by coins, banknotes, bank cards, tokens or by other means of payment, other than bowling alley equipment - Playing cards - Other - - - Pintables; tables constructed for games, including special tables for casino and parlour games; machines for various games - - - Electronic games, other - - - Other 95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. 9505.10.00 9505.90.00 - Articles for Christmas festivities - Other 95.06 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including tabletennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools. - Snow-skis and other snow-ski equipment : 15% 15% Free Free 15% 15% Free Free 894.450 894.490 kg kg 15% 15% 15% Free 894.391 u Free 15% 15% Free 10% Free 15% 15% 15% Free Free Free 894.310 894.330 894.350 kg kg u
9504.40.00 9504.90 9504.90.10
15%
Free
15%
Free
894.370
9504.90.20 9504.90.90
Free 15%
Free Free
15% 15%
Free Free
894.392 894.399
u u
748
Section XX Chapter 95 95.06 Import Duty ___ Fiscal Excise VAT (3) 5% 5% 5% (4) Free Free Free (5) 15% 15% 15% Export Duty (6) Free Free Free _________ Statistical Code Unit (7) 894.731 894.732 894.739 (8) 2u kg kg
Item No (1) 9506.11.00 9506.12.00 9506.19.00
Description (2) - - Skis - - Ski-fastenings (ski-bindings) - - Other - Water-skis, surf-boards, sailboards and other watersport equipment :
9506.21.00 9506.29.00
- - Sailboards - - Other - Golf clubs and other golf equipment :
5% 5%
Free Free
15% 15%
Free Free
894.741 894.749
u u
9506.31.00 9506.32.00 9506.39.00 9506.40.00
- - Clubs, complete - - Balls - - Other - Articles and equipment for table-tennis - Tennis, badminton or similar rackets, whether or not strung :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
894.751 894.752 894.759 894.791
u u kg kg
9506.51.00 9506.59.00
- - Lawn-tennis rackets, whether or not strung - - Other - Balls, other than golf balls and table-tennis balls : - - Lawn-tennis balls - - Inflatable - - Other - Ice skates and roller skates, including skating boots with skates attached - Other :
5% 5%
Free Free
15% 15%
Free Free
894.761 894.769
u u
9506.61.00 9506.62.00 9506.69.00 9506.70.00
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
894.792 894.793 894.794 894.720
u u u 2u
9506.91.00
- - Articles and equipment for general physical exercise, gymnastics or athletics - - Other - - - Children's playground equipment - - - Spa baths; swimming pools
5%
Free
15%
Free
894.780
kg
9506.99 9506.99.10 9506.99.20
5% 15%
Free 10%
15% 15%
Free Free
894.796 894.797
u u
749
Section XX Chapter 95 95.07/95.08 Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6) _________ Statistical Code Unit (7) (8)
Item No (1)
Description (2)
9506.99.30
- - - Protective articles and equipment for sports or games (for example, fencing masks and breast plates, elbows and knee pads, cricket or hockey pads, shinguards and the like) - - - Other 95.07 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites.
5%
Free
15%
Free
894.798
kg
9506.99.90
5%
Free
15%
Free
894.799
kg
9507.10.00 9507.20.00 9507.30.00 9507.90.00
- Fishing rods - Fish-hooks, whether or not snelled - Fishing reels - Other 95.08 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres.
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
894.711 894.712 894.713 894.719
u kg u u
9508.10.00 9508.90.00
- Travelling circuses and travelling menageries - Other
15% 15%
Free Free
15% 15%
Free Free
894.610 894.690
kg kg
750
Section XX Chapter 96 Notes
Chapter 96
Miscellaneous manufactured articles
Notes. 1.- This Chapter does not cover : (a) (b) (c) (d) (e) (f) Pencils for cosmetic or toilet uses (Chapter 33); Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks); Imitation jewellery (heading 71.17); Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles; Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18); Articles of Chapter 91 (for example, clock or watch cases); Musical instruments or parts or accessories thereof (Chapter 92); Articles of Chapter 93 (arms and parts thereof); Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); Articles of Chapter 95 (toys, games, sports requisites); or Works of art, collectors' pieces or antiques (Chapter 97).
(g) (h) (ij) (k) (l) (m)
2.- In heading 96.02 the expression "vegetable or mineral carving material" means : (a) (b) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom); Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3.- In heading 96.03 the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
751
Section XX Chapter 96 Notes 4.- Articles of this Chapter, other than those of heading Nos. 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. _______ 9601 9602 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of 3503) and articles of unhardened gelatin Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) Hand sieves and hand riddles Travel sets for personal toilet, sewing or shoe or clothes cleaning Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks Slide fasteners and parts thereof Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of 9609 Pencils (other than pencils of 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks Slates and boards, with writing or drawing surfaces, whether or not framed Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of 8516, and parts thereof Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing
9603
9604 9605 9606 9607 9608
9609 9610 9611 9612 9613 9614 9615 9616 9617 9618
752
Item No (1)
Description (2) 96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding).
Fiscal (3)
Export Duty (6)
9601.10.00 9601.90.00 9602.00.00
- Worked ivory and articles of ivory - Other 96.02 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin. 96.03 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees).
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
899.111 899.119 899.190
kg kg kg
9603.10.00
- Broom and brushes, consisting of twigs or other vegetable materials bound together, with or without handles - Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances :
32%
Free
15%
Free
899.721
9603.21.00 9603.29.00
- - Tooth brushes, including dental-plate brushes - - Other
15% 5%
Free Free
15% 15%
Free Free
899.722 899.723
u u
753
9603.30.00
- Artists' brushes, writing brushes and similar brushes for the application of cosmetics - Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers - Other brushes constituting parts of machines, appliances or vehicles - 0ther - - - Mops - - - Other 96.04 Hand sieves and hand riddles. 96.05 Travel sets for personal toilet, sewing or shoe or clothes cleaning. 96.06 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks.
5%
Free
15%
Free
899.724
9603.40.00
5%
Free
15%
Free
899.725
9603.50.00
5%
Free
15%
Free
899.726
9603.90 9603.90.10 9603.90.90 9604.00.00 9605.00.00
32% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
899.727 899.729 899.810 831.300
u u u u
9606.10.00
- Press-fasteners, snapfasteners and press-studs and parts therefor - Buttons :
5%
Free
15%
Free
899.831
kg
9606.21.00 9606.22.00 9606.29 9606.29.10 9606.29.90 9606.30 9606.30.10 9606.30.90
- - Of plastics, not covered with textile material - - Of base-metal, not covered with textile material - - Other - - - Of pearl or trochus - - - Other - Button moulds and other parts of buttons; button blanks - - - Of pearl or trochus shell - - - Other
5% 5%
Free Free
15% 15%
Free Free
899.833 899.834
kg kg
5% 5%
Free Free
15% 15%
Free Free
899.837 899.839
kg kg
5% 5%
Free Free
15% 15%
Free Free
899.841 899.849
kg kg
754
Item No (1)
Description (2) 96.07 Slide fasteners and parts thereof. - Slide fasteners :
Fiscal (3)
Export Duty (6)
9607.11.00 9607.19.00 9607.20.00
- - Fitted with chain scoops of base metal - - Other - Parts 96.08 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09.
5% 5% 5%
Free Free Free
15% 15% 15%
Free Free Free
899.851 899.859 899.860
kg kg kg
9608.10.00 9608.20.00
- Ball point pens - Felt tipped and other porous-tipped pens and markers - Fountain pens, stylograph pens and other pens :
15% 5%
Free Free
15% 15%
Free Free
895.211 895.212
u u
9608.31.00 9608.39.00 9608.40.00 9608.50.00
- - Indian ink-drawing pens - - Other - Propelling or sliding pencils - Sets of articles from two or more of the foregoing subheadings - Refills for ball point pens, comprising the ball point and ink-reservoir - Other :
5% 5% 5% 5%
Free Free Free Free
15% 15% 15% 15%
Free Free Free Free
895.213 895.216 895.214 895.215
u u u u
9608.60.00
15%
Free
15%
Free
895.217
9608.91.00 9608.99.00
- - Pen nibs and nib points - - Other
5% 5%
Free Free
15% 15%
Free Free
895.220 895.219
u kg
755
Section XX Chapter 96 96.09/96.12 Item No (1) Description (2) 96.09 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. 9609.10 9609.10.10 9609.10.90 9609.20.00 9609.90 9609.90.10 9609.90.90 9610.00 - Pencils and crayons, with leads encased in a rigid sheath - - - Crayons - - - Other - Pencil leads, black or coloured - Other : - - - Slate pencils; pastels and other crayons - - - Other 96.10 Slates and boards, with writing or drawing surfaces, whether or not framed. - - - Slates of a kind suitable for use by school - - - Other 96.11 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks. 96.12 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. 9612.10.00 9612.20.00 - Ribbons - Ink-pads 15% 15% Free Free 15% 15% Free Free 895.941 895.942 u u 5% 15% 15% Free Free Free 15% 15% 15% Free Free Free 895.921 895.929 895.930 kg kg kg 5% 5% Free Free 15% 15% Free Free 895.234 895.239 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 895.231 895.232 895.233 kg kg kg Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
9610.00.10 9610.00.90 9611.00.00
756
Item No (1)
Description (2) 96.13 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
Fiscal (3)
Export Duty (6)
9613.10.00
- Pocket lighters, gas fuelled, non-refillable
$5.00 Free each or 15% whichever is the greater $5.00 Free each or 15% whichever is the greater $5.00 Free each or 15% whichever is the greater 15% 15% 5% Free Free Free
15%
Free
899.331
9613.20.00
- Pocket lighters, gas fuelled, refillable
15%
Free
899.332
9613.80 9613.80.10
- Other lighters - - - Lighters using gas or liquid fuel (for example, benzene or kerosene)
15%
Free
899.334
9613.80.90 9613.90.00 9614.00.00
- - - Other - Parts 96.14 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. 96.15 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof. - Combs, hair-slides and the like :
15% 15% 15%
Free Free Free
899.339 899.350 899.360
u kg u
9615.11.00
- - Of hard rubber or plastics
15%
Free
15%
Free
899.891
kg
757
9615.19.00 9615.90.00
- - Other - Other 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations.
15% 15%
Free Free
15% 15%
Free Free
899.894 899.899
kg kg
9616.10.00
- Scent sprays and similar toilet sprays, and mounts and heads therefor - Powder-puffs and pads for the application of cosmetics or toilet preparations 96.17 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners. 96.18 Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing.
5%
Free
15%
Free
899.870
kg
9616.20.00
5%
Free
15%
Free
899.820
kg
9617.00.00
5%
Free
15%
Free
899.970
kg
9618.00.00
5%
Free
15%
Free
899.880
kg
758
Section XXI Chapter 97 Notes Section XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES Chapter 97 Works of art, collectors' pieces and antiques Notes. 1.This Chapter does not cover : (a) (b) (c) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07; Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or Pearls, natural or cultured, or precious or semi-precious stones' (headings 71.01 to 71.03).
2.- For the purposes of heading 97.02, the expression "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process. 3.- Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. 4.- (A) (B) Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this Schedule. Heading 97.06 does not apply to articles of the preceding headings of this Chapter.
5.- Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this note are to be classified separately.
9701 9702 9703 9704 9705 9706
Paintings, drawings and pastels, executed entirely by hand, other than drawings of 4906 and other than handpainted or hand-decorated manufactured articles; collages and similar decorative plaques Original engravings, prints and lithographs Original sculptures and statuary, in any material Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07 Collections and collectors' pieces of zoological, botanical, mineralogical, archaeological, palaeontological, ethnographic or numismatic interest Antiques of an age exceeding one hundred years anatomical, historical,
759
Section XXI Chapter 97 97.01/97.06 Item No (1) Description (2) Import Duty ___ Fiscal Excise VAT (3) (4) (5) Export Duty (6)
97.01 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or handdecorated manufactured articles; collages and similar decorative plaques. 9701.10.00 9701.90.00 9702.00.00 - Paintings, drawings and pastels - Other 97.02 Original engravings, prints and lithographs. 97.03 Original sculptures and statuary, in any material. 97.04 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07. 97.05 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. 97.06 Antiques of an age exceeding one hundred years. - - - Antique furniture - - - Other 15% 5% Free Free 15% 15% Free Free 896.610 896.690 kg kg 5% 5% 5% Free Free Free 15% 15% 15% Free Free Free 896.110 896.120 896.200 u kg u
9703.00.00
5%
Free
15%
Free
896.300
9704.00.00
5%
Free
15%
Free
896.400
kg
9705.00.00
5%
Free
15%
Free
896.500
kg
9706.00 9706.00.10 9706.00.90
760
Appendix Index
LIST OF COMMODITIES AND TRANSACTIONS NOT CLASSIFIED ACCORDING TO KIND IN APPENDIX TO CHAPTERS 1 TO 97
Item No
Commodities and Transactions
9901.00.10 9901.00.90 9902.00.00 9903.00.10 9903.00.20 9904.00.10 9904.00.90 9905.00.00 9906.00.00 9907.00.00
Goods imported by parcel post Goods imported by air freight Personal and household effects Goods exported for re-importation Re-imported goods Goods temporarily imported Goods temporarily imported and subsequently exported Provisions for Aircraft or Ships' Stores Goods entered for transhipment Goods originally entered with Customs but short-landed or over-entered and arriving subsequently Wines, grape must and other beverages as defined in Additional Organic surface-active products as defined in Additional Note 1 to Chapter 29 Textile fabrics as defined in Additional Note 14 to Section XI
9908.00.10 9908.00.20
9908.00.90
761
Appendix Notes 99.01/99.04
APPENDIX TO CHAPTERS 1 TO 97 Commodities and Transactions Not Classified According to Kind Notes. 1.The rates of duties applicable to goods classifiable in this Appendix are to be taken to be those which would apply to the same goods when classified under the appropriate items of Chapters 1 to 97 to this Schedule or subject to an additional note to any Section or Chapter to this Schedule. Goods which could be included in more than one of the following items are to be classified in whichever item occurs first in this Appendix. Item No Description Statistical_____ _ Unit (4) kg
2.-
Code (3)
(1) 9901.00.10
(2) Books, publications, periodicals and magazines, of any value imported by parcel post; other goods imported by parcel post when the value does not exceed $500.00 in the case of private parcels or $100.00 in the case of commercial parcels Books, publications, periodicals and magazines, of any value imported by air freight; other goods imported by air freight when the value does not exceed $500.00 in the case of private parcels or $100.00 in the case of commercial parcels Personal and household effects Goods exported for re-importation Re-imported goods Goods temporarily imported Goods temporarily imported and subsequently exported
990.110
9901.00.90
990.120
kg
9902.00.00 9903.00.10 9903.00.20 9904.00.10 9904.00.90
990.290 990.310 990.320 990.410 990.420
kg kg kg kg kg
762
Appendix 99.05/99.08
Item No (1) 9905.00.00 9906.00.00 9907.00.00 9908.00.10
Description (2) Provisions for aircraft or ships' stores Goods entered for transhipment Goods originally entered with Customs but short-landed or over-entered and arriving subsequently Wines, grapes must and other beverages as defined in Additional Note 2 to Chapter 22 carrying duty rates of $45.90 per litre Fiscal, 15% Import Excise and 15% VAT. Organic surface-active products as defined in Additional Note 1 to Chapter 29 carrying duty rates of 32% "Fiscal, Free Import Excise and 15% "Vat" Textile fabrics as defined in Additional Note 14 to Section XI carrying duty rates of 15% "Fiscal", Free Import Excise and 15% "Vat"
Code (3) 990.500 990.600 990.700 990.810
Statistical Unit____ (4) kg kg kg l
9908.00.20
990.820
Kg
9908.00.90
990.830
m2
763
Part 2 Index LIST OF GOODS ELIGIBLE FOR CONCESSION UNDER PART 2 Goods Deleted 22.11.2000 Family planning goods Deleted 22.11.2000 Infants' foods; milk substitutes Sanitary protection products Life-saving appliances Fire engines and fire-fighting equipment Trade samples Deleted 22.11.2000 Goods imported for disabled persons Artificial parts of the body; corrective spectacles, invalid carriages, etc. Deleted 22.11.2000 Equipment and requisites for games and sports Deleted 22.11.2000 Vessels Deleted 22.11.2000 (i) (ii) Shaped or assembled textile fabrics Knitted fabrics and industrial diesel oil
Code No. 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128
Deleted 22.11.2000 Deleted 22.11.2000 Deleted 22.11.2000 Deleted 22.11.2000 Goods produced or manufactured in a Forum Island country or any other country approved by the Minister Breakfast food Laboratory and pharmaceutical ware and hygiene or sanitary articles of plastic Deleted 22.11.2000 Issued currencies, etc. Motor spirit for blending outboard fuel Kerosene for household use
764
Part 2 Notes Codes 101/104
Part 2 Notes. 1.2.CONCESSIONS APPLICABLE TO PARTICULAR GOODS Unless the context otherwise requires, all references to column numbers in these Notes are to be taken to apply to the columns of this Part. Subject to the following Notes and to any qualifying Note in Column (2), goods named or described in Column (2) which fall within Part 1 Chapter, Heading or Item indicated in parantheses, may be entered at the rates of import duty prescribed in Column (3), (4) and (5) instead of any higher rates of import duty applicable under Part 1. Application of the concessional rates of import duty under this Part is governed by the following conditions : (a) (b) 4.5.That the goods are accepted for entry by the Comptroller as being of a kind answering to a name or description specified in Column (2); and That where such goods have more than one use, the Comptroller must be satisfied that they are solely for the use implied or expressed by the name or description specified in Column (2).
3.-
Part 2 duty concessions are claimed by endorsing on the prescribed Customs entry the relevant Code number of Column (1) of this Part and the relevant Item number of Column (1) of Part 1 of this Schedule. Part 2 duty concessions are to be claimed at the time of importation or at the time of clearance from bonded warehouses. __________________ _____________Import Duty_________________ Fiscal Excise VAT
Code No.
Description and Part 1 Chapter, Heading or item No. Applicable
(1) 101 102
(2) Deleted 22.11.2000 Family planning goods (i) (ii) Imported by Non-Profit Bodies Imported by other Persons or Bodies
(3)
(4)
(5)
Free Free
Free Free
Free 15%
(Headings 40.14, 90.18 and such other headings as the Comptroller may approve)
103
Deleted 22.11.2000
104
(i)
Food, specially prepared for infants (Chapters 4, 11, 16, 17, 18, 19, 20, 21 and 22) (Note : Column (2) of Code 104 continued on the next page)
Free
Free
15%
765
Part 2 Codes 105/108 Code No. Description and Part 1 Chapter, Heading or item No. Applicable (1) (2) _____________ Import__Duty_______________ Fiscal Excise VAT (3) (4) (5)
(Continuation of Column (2) Code 104) (ii) Milk substitute for infants (Heading 21.06 and such other headings as the Comptroller may approve) 105 Sanitary protection products of a type not manufactured locally, disposable baby nappies (Headings 48.18, 56.01 and such other headings as the Comptroller may approve) 106 Lifebelts, lifebuoys, protective and crash helmets and other lifesaving appliances, including components and specialised materials for servicing the said appliances and identifiable as such (Headings 36.04, 39.26, 40.16, 45.03, 45.04, 63.07, 65.06, 70.19, 70.20, 93.03 and such other headings as the Comptroller may approve) 107 Fire engines; trailers for fire-fighting purposes; fire-extinguishers; other equipment and appliances of a specialised nature for fire-fighting purposes and identifiable as such (Headings 39.17, 40.09, 42.03, 59.09, 62.01, 62.03, 64.01, 64.02, 65.06, 68.12, 73.07, 73.11, 73.25, 74.12, 74.19, 76.09, 76.13, 82.01, 82.05, 83.07, 84.05, 84.13, 84.14, 84.24, 84.25, 84.26, 84.81, 85.31, 87.05, 87.16, 90.13, 94.05 and such other headings as the Comptroller may approve) 108 Samples that the Comptroller is satisfied are to be used for placing orders for the importation of goods of the kind represented by the sample and are either at the time of importation or prior to delivery from Customs control of a negligible value provided that the following goods may be regarded as of negligible value : (a) consumable and non-consumable goods when one sample of any one line of goods (including sample of a set) or one sample each of the same line but in different sizes are imported, provided that the total value for duty of any one consignment does not exceed $100.00; (b) goods other than those covered in the preceeding sub-paragraph when mutilated by and with the consent of the importer prior to delivery from Customs control Provided that the Comptroller may at his discretion direct that more than one parcel addressed to the same person or several persons be treated as a single parcel and duty assessed accordingly (Such headings as the Comptroller may approve) Free Free Free Free Free 15% Free Free 15% Free Free 15% Free Free 15%
766
Part 2 Codes 109/113 Code No. Description and Part 1 Chapter, Heading or item No. Applicable (2) Deleted 22.11.2000 Goods (including components and materials used in the manufacture or repair of the said goods) imported for the use of the Blind, Deaf, Dumb and other disabled persons; parts and accessories of wheelchairs (Such headings as the Comptroller may approve) 111 Colotomy bandages; frames for corrective spectacle and blanks for corrective spectacle lenses; contact lenses; bone and muscle protective articles of textile material (e.g. knee caps, ankle guards and the like). (Headings 39.26, 62.12, 70.15, 90.01, 90.03 and such other headings as the Comptroller may approve) That the above goods are peculiarly adapted to : (a) (b) (c) 112 113 Correct a deformity of the human body; Afford support to an abnormal condition of the human body; or Substitute any part of the human body Free Free 15% Free Free Free Fiscal (3) Import Duty __________________ Excise VAT (4) (5)
(1) 109 110
Deleted 22.11.2000 (a) Equipment and requisites for games and sports as follows : (i) Gloves for all sports considered to be a requisite for such sports (such headings as the Comptroller may approve) Boots specially designed for boxing, rugby and soccer, and spiked shoes specially designed for athletics and golf (Chapter 64) Free Free 15%
(ii)
(iii) Protective head gear for boxing, cricket and rugby (Heading 65.06) (iv) (v) (vi) Knee and ankle supports (Heading 61.17) Skipping ropes (Heading 95.03) Grips for rackets or golf clubs (Headings 39.26 and 40.16)
(vii) Head or wrist bands (Heading 63.07) (viii) Racket string (Heading 39.16) (ix) Swimming caps (Heading 65.06)
(Note : Column (2) of Code 113 continued on the next page)
767
Part 2 Codes 114/123 Code No. Description and Part 1 Chapter, Heading or item No. Applicable (2) (Continuation of Column (2) of Code 113) (b) (i) Cricket mats and artificial lawn for outdoor sports (Chapters 39 and 57) Free Free 15% Import Duty___________________ Excise VAT ____________ (4) (5)
Fiscal (3)
(1)
114 115
Deleted 22.11.2000 Vessels as may be approved by the Comptroller subject to such conditions as he may prescribe (Headings 89.01, 89.02, 89.03, 89.04 and 89.06) 5% Free 15%
116 117
Deleted 22.11.2000 (i) Shaped textile fabrics or fabrics assembled by sewing, gumming or otherwise (for example, patch-work etc.) classified as made-up articles by application of Note 7 to Section XI but which require considerable Processing for converting into finished articles of Chapters 61, 62 and 63 Knitted fabric which proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he considers reasonable (Heading 6002, 6003, 6004, 6005 and 6006) Gas-oil (diesel) having sulphur content not exceeding 500ppm Solvent gasoline, unleaded and undyed (Item no 2710.11.19) 15% Free 15%
(ii)
5%
Free
15%
(iii) (iv) 118 119 120 121 122
8 cents per litre 2 cents per litre
Free
15% 15%
Deleted 22.11.2000 Deleted 22.11.2000 Deleted 22.11.2000 Deleted 22.11.2000 Any goods produced or manufactured in any of the Forum Island countries or any other country as approved by the Minister As determined by the Minister 5% Free 15%
123
Breakfast food (such headings as the Comptroller may approve)
Free
15%
768
Part 2 Codes 124/128 Code No. Description and Part 1 Chapter, Heading or item No. Applicable (2) ________ Fiscal (3) Import Duty_________________ Excise VAT (4) (5)
(1)
124
(i)
Plastic Bottles and other containers of a capacity not exceeding 250ml and re-sealable bags (not exceeding 150mm in length measured from bottom end to the sealing point) of a kind used by pharmacists for dispensing medicines (Heading 39.23)
Free
Free
15%
(ii)
Portable bed pans, chambers, spittoons, eye bath, douche cans and similar articles used for hygienic or sanitary purpose (Headings 39.24, 69.12 and 73.24)
Free
Free
15%
(iii)
Laboratory and pharmaceutical ware of plastic (Headings 39.23, 39.26 and such other headings as the Comptroller may approve)
Free
Free
15%
{iv}
Wedding apparels imported by the foreign couples or brought into the country by other persons for the brides and grooms that will be worn by the wedding couples to get married in Fiji Galvanised purlins proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he considers reasonable Rigid PVC pipes proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he considers reasonable Disposable gas lighter blanks for filling gas
Free
Free
Free
(v)
5%
Free
15%
(vi)
5%
Free
15%
{vii} 125 126
15%
Free
15%
Deleted 22.11.2000 Issued and circulated Money i.e. currencies of Fiji and any other country, banknotes, postal and money orders, promissory notes and bills of exchange (Heading 49.07 and such other headings as the Comptroller may approve) Free Free Free
127 128
Motor spirit used for blending pre-mixed outboard fuel Kerosene for household use (Chapter 27)
27 cents per litre Free
Free Free
15% Free
769
Part 3 Index LIST OF PERSONS OR BODIES ELIGIBLE FOR CONCESSION UNDER PART 3
Code No. 201A 201B 202 203 204 205 206 207 208 209 210 211 212 213 213A 214 215 216 217 218 ) 219 ) 220 221
Person or Body The President and his family The Vice President Deleted - Act 26/94 Diplomatic Missions An international organisation to which the provision of Section 2 of the Diplomatic Privileges and Immunities Act apply Members of a State, organisation or an agency Consulates Consular officers Deleted - Act 26/94 Deleted - Act 26/94 A consignee of goods listed in Annexes A, B, C, D and E of the June 1950 Agreement approved by UNESCO Deleted 22.11.2000 A private individual The concessionaire, at an approved airport Licenced Duty Free Operators at an Export Warehouse Deleted 22.11.2000 Registered Charitable Organisations The owner, temporary owner or trustees of goods of a deceased Fiji resident An international or local air service; an aerial survey enterprise for the Fiji Government Passengers disembarking in Fiji Fiji residents A shipping company
770
Part 3 Index
Code No.
Person or Body
222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237
A Hospital or Medical institution A University, School or other institution Deleted 22.11.2000 Deleted - Act 26/94 Deleted 22.11.2000 Deleted 22.11.2000 Tourists Deleted 22.11.2000 The Fiji Red Cross Society Packaging materials for a Producer or manufacturer The importer of goods to which Section 10 of the Customs Tariff Act would apply Deleted 22.11.2000 Deleted 22.11.2000 Hotels and Resorts A manufacturer approved by the Minister Cable & Wireless or any other similar body approved by the Minister
771
Part 3 Notes Part 3 CONCESSIONS APPLICABLE TO PARTICULAR PERSONS OR BODIES Notes. 1.2.Unless the context otherwise requires, all references to column numbers in these Notes are to be taken to apply to the columns of this Part. Subject to the provisions of Note 3 below and of any other qualifying Note to this Part, goods specified against each code number and person or body listed respectively in Columns (1) and (2), may be entered at the rates of import duty prescribed in Column (4), (5) and (6) instead of any higher rates of import duty applicable under Part 1. Application of the concessional rates of import duty under this Part is governed by the following conditions : (a) (b) (c) (d) That the concession is claimed at the time of importation or at the time of clearance from bonded warehouses by the person or body specified in Column (2); That, where applicable, the goods are of a kind answering to a name or description specified in Column (3); That any condition in Column (7) specifying the use of the goods, shall be taken, inter alia, to limit such goods to the type, kind or quantity suitable for such uses; That all conditions specified in Column (7) and any additional conditions that may be specified by the Comptroller under Note 9 are fulfilled, provided that : (i) (ii) (e) (f) 4.when any condition affecting the goods is not fulfilled after the goods leave Customs control, the Comptroller may disallow the concession and collect the rate of duty applicable under Part 1; and Such collection shall be without prejudice to action under any other law for the time being in force.
3.-
That, where applicable in Column (8), a certificate is submitted in accordance with Notes 4 and 5 below; and That the Comptroller, in his discretion, accepts goods for entry at the rates of duty under this Part.
Except in the case of goods which the proper officer of Customs accepts as accompanied goods, Part 3 duty concessions are claimed by endorsing on the prescribed Customs entry the relevant Code number of Column (1) of this Part and the relevant item number of Column (1) of Part 1 of this Schedule. Where it is indicated in Column (8) that a certificate is required, such certificate shall be endorsed on the prescribed Customs entry or, in approved cases, attached thereto and shall take the following form : I hereby certify that the within mentioned goods are imported by/to be supplied to ................................................................................. (Name of person or body in respect of which concession is claimed) and duty concession is claimed under Code No............ of Part 3 of the Schedule 2 to the Customs Tariff Act, 1986, subject to the conditions therein specified. Signature............................ Name.................................
Date...........................
Status............................... Delete whichever does not apply.
772
Part 3 Notes
5.6.-
The Comptroller may require the submission of specimen signatures by any person who is to sign a certificate under Column (8). Unless the contrary is stated or the context otherwise requires, goods specified in Column (3) shall: (a) (b) Be imported by or on behalf of the person or body specified in Column (2); or Not be delivered ex bond without the express approval of the Comptroller.
7.-
Goods specified in Column (3) of Codes Nos. 218, 219 and 220 are to be taken not to apply to goods imported within one month of : (a) (b) (c) Export under drawback from Fiji; or Export ex-bond from Fiji Goods purchased from a concessionaire at an approved airport or a licensed duty free operator at an Export Warehouse in Fiji.
8.-
For the purposes of Codes Nos. 219 and 220, the expressions personal effects and household effects are to be taken not to apply to boats, firearms, motor vehicles, motor cycles, motor scooters, cigarettes, cigars, tobacco and alcoholic beverages. Notwithstanding the conditions specified in column (7) of Code Nos. 201 to 240, the Comptroller may impose additional conditions for the protection of the revenue. The disposal or use of approved goods in column (3) for the purposes other than that for which the concession is granted be subject to the conditions as provided for in Section 17 of the Customs Tariff Act 1986.
9.10.-
Part 3 Codes 201/203
Code No. (1) 201A
Persons or Bodies (2) The President and his family
Goods Eligible for duty Conc. (3) All goods
Import Duty Rates _______________ Fiscal Excise VAT (4) Free (5) Free (6) Free
Conditions (7) That the goods are for the use of the President and his family forming part of his household
Certificate To Be Signed By (8) (i) The President, his Secretary or his Aide-de Camp, in the case of unaccompanied goods (ii) Certificate not required in the case of accompanied goods
201B
The Vice President
All goods
Free
Free
Free
That the goods are for the use of the Vice President and his family forming part of his household
(i) The Vice President or his Secretary in case of unaccompanied goods (ii) Certificate not required in case of accompanied goods
202 203
Deleted - Act 26/94 (i) Diplomatic missions of the States to which the Minister may from time to time, by order, accord privileges specified in Article 36 in the First Schedule to the Diplomatic Privileges and Immunities Act All goods Free Free Free (a) That the goods are for the official use of the diplomatic Mission; (b) That the Minister may determine the term and conditions on which the privileges may be enjoyed Free Free Free (a) That the goods are for personal use of the persons specified in column (2); (b) That the persons specified in column (2) are not nationals of or permanently resident in Fiji; The persons specified in column (2) in the case of their own unaccompanied goods or the unaccompanied goods of their respective families. Certificate not required in the case of accompanied goods The heads of the missions or such other persons as the Comptroller may approve
773
(ii) (a) Diplomatic Agents All goods of the missions falling within (i) above and upon whom the Minister may from time to time, by order, confer the privileges specified in Article 36 in the First Schedule to the Diplomatic Privileges and Immunities Act (Note: Code 203 continued on the next page)
Code No. (1)
Persons or Bodies (2)
Goods Eligible for duty Conc. (3)
Import Duty Rates ________________ Fiscal Excise VAT (4) (5) (6)
Conditions (7)
Certificate To Be Signed By (8)
(Continuation of Code 203)
(b) Members of the families of the persons in (a) above forming part of their households
(c) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
(iii) (a) Members of the Administrative Staff of the Missions falling within (1) above upon whom the Minister may from time to time, by order, confer the privileges specified in Article 37 in the First Schedule to the Diplomatic Privileges and Immunities Act
All goods
Free
Free
Free
(a) That the goods are for personal use of the persons specified in column (2); (b) That the goods are imported within six months of first taking up post in Fiji; (c) That the persons specified in column (2) are not nationals of or permanently resident in Fiji;
The persons specified in column (2) employed by the missions, for their own unaccompanied goods or the unaccompanied goods of their respective families. Certificate not required in the case of accompanied goods
774
(b) Members of families of persons in (a) above forming part of their households
(d) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
Part 3
Part 3 Code 204
Code No. (1) 204
Goods Eligible for duty Conc. (3) All goods
Import Duty Rates ________________ Fiscal Excise VAT (4) Free (5) Free (6) Free
Conditions (7) (a) That the goods are directly imported by the organisations for their official use in Fiji; (b) That the concessions are subject to such conditions as the Minister responsible for Finance may determine for the protection of revenue
Certificate To Be Signed By (8) The chief representative or such other persons as the Comptroller may approve
(i) International organisations to which the Minister may from time to Time, by order, accord all Such priviledges and immunities as are specified in the Second Schedule to the Diplomatic Privilege Immunities Act, 1971
(ii) (a) Representatives, members of the Committees, high officers and persons on missions of the International organisations falling within (1) above and upon whom the Minister may from time to time, by order, confer the priviledges and immunities specified in the Third Schedule to the Diplomatic Privileges and Immunities Act, 1971 (b) Members of the families of the persons in (a) above forming part of their households provided that they are not nationals of or permanently resident in Fiji
All goods
Free
Free
Free
That the goods are for personal use of the persons specified in column (2)
The persons specified in column (2) in the case of their own unaccompanied goods or the unaccompanied goods of their respective families. Certificate not required in the case of accompanied goods
775
(Note: Code 204 continued on the next page)
Code No. (1)
Persons or Bodies
Import Duty Rates ________________ Fiscal Excise VAT 4) (5) (6)
Conditions
Certificate To Be Signed By ___________________________ (8)
(2)
(7)
(Continuation of Code 204) (iii) All other persons employed in Fiji by the organization falling within (i) above and the members of of the families forming part of their respective households provided that they are not nationals of or permanently resident in Fiji 205 (i) (a) Members of a State, an organization or an agency to which the Minister may from time to time, by order, accord immunities and priviledges specified in the Eighth Schedule of the Diplomatic Privileges And Immunities Act, 1971 Furniture and household effects Free Free Free (a) That the goods are imported within the six months of first taking up post in Fiji; (b) That the concession to be subject to compliance with such conditions as the Minister responsible for Finance may determine for the protection of revenue (i) Furniture and household effects including one motor vehicle per family (ii) Professional and technical equipment of persons specified in para (i) of column (2) Free Free Free (a) That the goods eligible for concession under para (i) of column (3) are imported within six months from the time of first taking up post in Fiji; (b) That the goods eligible for concession under para (ii) of column (3) are for use by such persons in connection, with their duties in Fiji; The persons specified in column (2) in the case of their own unaccompanied goods
Free
Free
Free
The persons specified in column (2) in the case of their own unaccompanied goods. Certificate not required in the case of accompanied goods
776
Part 3 Code 205
Part 3 Code 206
Code No. (1)
Persons or Bodies
Fiscal (4)
Import Duty Rates ________________________ Conditions Excise VAT (5) (6) (7)
(2)
(b) Members of the families of the persons in (a) above
(c) That the concession to be subject to compliance with such conditions as the Minister responsible for Finance may determine for Protection of revenue (i) Furniture and household effects, including one motor vehicle (ii) Professional and technical equipment of persons specified in para (ii) column (2) Free Free Free (a) That the goods eligible for concession under para (i) of column (3) imported within six months from the time of first taking up post in Fiji; (b) That the goods eligible for concession under para (ii) of column (3) are for use by such persons in connection with their duties in Fiji The person specified in column (2) in the case of their own unaccompanied goods. Certificate not required in the case of accompanied goods
(ii) (a) Persons upon whom the Minister may from time to time, by order, accord such of the immunities and priviledges set out in the Eighth Schedule of the DipLomatic Privileges And Immunities Act, 1971 as may be specified in the order (b) Members of the families of the persons in (a) above 206 (i) Consular Posts headed by Career Consular Officers to which the Minister may from time To time, by order, accord Privileges specified in Article 50 in the First Schedule to the Consular Privilege and Immunities Act
Free
Free
Free
777
All goods
Free
Free
Free
(a) That the goods are for official use of Consular Posts; (b) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
The heads of the posts or such other persons as the Comptroller may approve
Code No. (1)
Goods Eligible for duty Conc. 3)
Conditions (7) (a)That the goods are for personal use of the persons specified in column (2); (b) That the persons specified in column (2) are not nationals of or permanently resident in Fiji; (c) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
Certificate To Be Signed By (8) The persons specified in column (2) in the case of their own unaccompanied goods or the unaccompanied goods or the unaccompanied goods of their respective families. Certificate not required in the case of accompanied goods
(Continuation of Code 206) (ii) (a) Career Consular All goods Officers of the posts falling within (i) above upon the Minister may from time to time, by order, confer the privileges specified in Article 50 in the first Schedule to the Consular privileges and Immunities Act
(b) Members of the families of the persons in (a) above forming part of their households (iii) (a) Persons employed in the administrative and technical service of the posts fallin in (i) above upon whom the Minister may from time to time, by order confer the privileges specified in Article 50 in the First Schedule to the Consular Privileges and Immunities Act All goods Free Free Free
(a) That the goods are for personal use of the persons specified in column (2); (b) That the goods are imported within six months of first taking up post in Fiji; (c)That the persons specified in column (2) are not nationals of or permanently residents in Fiji;
The persons specified in column (2) employed by the posts, for their own unaccompanied goods of or the unaccompanied goods of their respective families. Certificate not required in the case of accompanied goods
771
(b) Members of families of the persons in (a) above forming part of their households
(d) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
Part 3
Code No.
Persons or Bodies
Goods Eligible for duty Conc.
Fiscal
Import Duty Rates ______ __________________ Conditions Excise VAT
Certificate To Be Signed By
(1) 207
(2) Consular Posts headed by Honorary Consular Officers
(3) Coats-of-arms, flags, signboards, seals and stamps, books, official printed matter, office furniture, office equipment and similar articles
(4) Free
(5) Free
(6) Free
(7) (a) That the goods are for official use of the Consular Posts; (b) That the goods are supplied by or at the instance of the sending State
(8) The Honorary Consular Officers
208 209 210
Deleted - Act 26/94 Deleted - Act 26/94
772
A person or body to whom the goods specified in column (3) are consigned
Books, publications, documents and educational, scientific and cultural materrials listed in Annexes A,B,C,D and E to the Agreement (approved by the General Conference of the United Nations Educational, Scientific and Cultural Organisation at Florence in June 1950) on the importtation of educational, scientific and cultural materials
Free
Free
15%
(a) That the goods are the products of a contracting state to the Agreement specified in column (3) : (b) That any conditions laid down in the Annexes specified in column (3) shall apply
The person or body to whom the goods are consigned
Code No.
Persons or Bodies
Goods Eligible for duty Conc. Fiscal
Import Duty Rates __________________ Excise VAT
Conditions
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
211
Deleted 22.11.2000
212
A private individual
All goods (except liquor and tobacco
Free
Free
Free
(a) That the value for Certificate not required duty of such goods does not exceed $400.00 and the goods are for the personal use of the addressee or the importer and are not for sale or to be otherwise used commercially : (b) That the goods are imported by parcel post or air freight : (c That the proper officer of Customs may, at his discretion, determine that more than one parcel consigned to the same or several consignees, may be treated as a single parcel and in such cases duty shall be assessed accordingly
773
Part 3 Code 213
Code No.
Persons or Bodies
Goods Eligible for duty Conc.
Import Duty Rates __________________ Fiscal Excise VAT
Conditions
(1) 213
(2) The concessionaire
(3) All goods
(4) Free
(5) Free
(6) 15%
(7) (a) That the concessionaire shall be approved by the Minister to sell by retail in the Customs Area at an approved airport or seaport; (b) That the goods shall be exported as a result of retail sale immediately prior to their departure to persons about to leave Fiji by air from an approved airport, by sea from an approved seaport; or, that the goods shall be deemed to have been imported in to the country as a result of retail sale to bona-fide passengers immediately after final disembarkation in Fiji at an approved airport or seaport; (c) That the import or removal from bond, storage, display and subsequent sale of the goods shall be effected under such conditions as the Comptroller may from time to time impose; (d) That the concessionaire is required to pay the duty on all goods missing, damaged, or any other deficiencies found in stock at the packing store or at dispatch and sale centres.
(8) The concessionaire
774
Code No. (1) 213 A
Persons or Bodies (2) Licenced Duty Free Operators at an Export Warehouse
Goods Eligible for duty Conc. (3) All approved goods
Fiscal (4) Free
Import Duty Rates ________________ Excise VAT (5) Free (6) 15%
Conditions (7) (a) That the duty free Operator shall be approved by the Comptroller to sell by retail from a licenced export warehouse (b) That the goods shall be exported as a result of a retail sale from a licenced export warehouse within five (5) days of the departure to persons leaving Fiji from an approved airport or seaport (c) That the import or removal from bond, storage, display and subsequent sale of the goods shall be effected under such conditions as the Comptroller may from time to time impose (d) That the duty free operator is required to pay the duty on all goods missing, damaged, or any other deficiencies found in stock at the packing store or at the dispatch and sale centres.
Certificate To Be Signed By (8) The licencee
775
214 215
Deleted 22.11.2000 Registered Charitable and Religious Organisations Goods as approved by the Comptroller Free Free Free (a) That the goods are a gift to or are imported by or on behalf of an organisation specified in column (2) The person approved by the Comptroller
(b) That the goods are distributed free to hospital patients and persons in need of support. or are used for the the free treatment,assistance or education of such persons.
Part 3 Codes 213A/215
Code No. (1)
Persons or Bodies
Import Duty Rates Fiscal Excise VAT (4) (5) (6)
Conditions
(2)
(7)
216
The owner, temporary owner or trustee
All goods (including Human Remains)
Free
Free
Free
That the goods were the personal property of a Fiji resident who died whilst temporarily absent from Fiji, and are not intended to be used for purposes of trade and became the property of the owner, temporary owner or trustee under the will or the intestacy of the deceased resident, at the time when the owner, temporary owner or trustee is resident in Fiji (a) That the goods specified in paragraph (i) of column (3) are solely for use on an international air service , any local air service (for flight within Fiji) or an aerial survey enterprise for the Government of Fiji;
The owner, temporary owner or trustee
217
Any international air (i) Aircraft; service; any local air service; (for flights within Fiji), approved by the Minister responsible for Civil Aviation; an aerial survey enterprise for the Government of Fiji; any other organization approved by the Minister responsible for Civil Aviation (ii) Aircraft equipment (other than stores and spare parts of a removable nature, (including first aid and survival equipment);
Free
Free
15%
The person approved by the Comptroller
776
Free
Free
15%
(b) That the goods specified in paragraph (ii) of column (3) are solely for use or available for use on board an aircraft during flight;
Code No. (1)
Persons or Bodies
Import Duty Rates ________________ Fiscal Excise VAT (4) (5) (6)
Conditions
(2)
(7)
(Continuation of Code 217 (iii) Aircraft stores consisting of articles of a readily including commissary supplies, except that in the case of local air service flights within Fiji, or aerial survey flights, such stores shall not include food, drink, cigars, cigarettes and tobacco; (iv) Ground equipment consisting of articles of a specialised nature and parts thereof, including testing equipment and cargo and passenger handling equipment; (v) Spare parts consisting of articles of a repair or replacement nature, including engines and propellers; Free Free 15% (c) That the goods specified in paragraph (iii) of column board an aircraft during flight;
777
Free
Free
15%
(d) That the goods specified in paragraph (iv) of column (3) are solely for use in the maintenance, repair and servicing of an aircraft on the ground;
Free
Free
15%
(e) That the goods specified in paragraph (v) of column (3) are solely for incorporation in an aircraft;
Part 3
Part 3 Code 218
Code No. (1)
Persons or Bodies
Import Duty Rates _______________ Fiscal Excise VAT (4) (5) (6)
Conditions
(2)
(7)
Continuation of Code 217) (vi) Oils, fuels, greases and cooling agents and articles used in the production of cooling agents; and (vii) Books, forms, labels, tags and similar items Free Free 15% (f) That the goods specified in paragraph (vi) of column (3) are solely for use in an aircraft or for the production of aircraft cooling agents; (g) That the goods specified in paragraph (vii) of column (3) are solely for use in direct connection with the entry and clearance of aircraft and the passenger and freight business of the air service; and (h) That all goods specified in column (3) shall be subject to such security conditions as the Comptroller may impose 218 A bona fide passenger finally disembarking in Fiji (i) Cigarettes, not exceeding 250 sticks; or Free Free Free (a) (i) That the goods are not for sale; and (ii) That the goods are accompanied, at the time of final disembarkation by the passenger; or, the goods are purchased immediately after final disembarkation in Fiji by the passenger; Certificate not required
Free
Free
15%
778
Code No. (1)
Persons or Bodies
Fiscal (4)
Import Duty Rates __ _______________ Excise VAT (5) (6)
Conditions
(2)
(7)
(Continuation of Code 218) (ii) Cigars, not exceeding 250 g net weight; or (iii) Tobacco, not Free exceeding 250 g net weight; or (iv) Any combination of the goods in paragraph (i) to (iii) above, provided the total net weight does not exceed 250 g; and Spirituous liquors, not exceeding 2.25 litres; or (vi) Wine, not exceeding 4.5 litres; or (vii) (viii) Beer, not exceeding 4.5 litres; or Any combination of the goods in paragraphs (v) to (vii) above, provided that the combination does not exceed the equivalent quantity under any one paragraph; (ix) Other dutiable goods, not exceeding F$1000.00 in value; and (x) Deleted - Act 27/96 Free Free Free (b) That in the case of goods specified in paragraph (i) to (viii) of column (3) the age of the passenger shall not be less than seventeen years
Free
Free
Free
Free
Free
Free
(v)
Free
Free
Free
779
Free Free Free
Free Free Free
Free Free Free
Free
Free
Free
Part 3
Code No. (1) 219
Persons or Bodies
Goods Eligible for duty Conc. (3) Personal effects (including professional instruments, apparatus and implements)
Conditions
Certificate To Be Signed By (8) (i) The passenger in the case of unaccompanied goods (ii) Certificate not required in case of accompanied goods
(2) A bona fide passenger finally disembarking in Fiji
(7) That the goods are : (a) Owned by the passenger at the time of his arrival in Fiji and are for his personal (b) Not intended as gifts or for sale or exchange; (c) Used prior to importation; (d) Not imported into Fiji more than 12 months after the date of final disembarkation of the passenger; (e) Are of a kind and of a quantity which the proper officer of Customs is satisfied that a passenger may reasonably be expected to carry in his baggage
780
220
(i) Any person taking up initial permanent residence in Fiji; and
Household effects
Free
Free
Free
That the goods are : (a) Owned by a person specified in column (2) at the time of his arrival in Fiji and are for his personal use;
(i) The person taking up initial residence or the returning resident in the case of unaccompanied goods (ii) Certificate not required in the case of accompanied goods
(ii) Any returning resident of Fiji
Used household effects
Free
Free
Free
(b) Not intended as gifts or for sale or exchange; (c) In the case of persons specified in paragraph (ii) of column (2), used and been in the possession of such persons for a period of at least 12 months prior to their departure for Fiji;
(Note: Code 220 continued on the next page Import Duty Rates __________________ Excise VAT (5) (6)
Code No. (1)
Persons or Bodies
Fiscal (4)
Conditions
(2)
(7)
(Continuation of Code 220) (d) Not imported into Fiji more than 12 months after the date of final disembarkation of the passenger; (e) Are of a kind and of a quantity which the proper officer of Customs is satisfied that a passenger may reasonably be expected to keep in the household. 221 A Shipping Company Books, forms, labels, tags and similar items Free Free 15% That the goods are solely for use in direct connection with the entry and clearance of ships and the passenger and freight business of the shipping company That the goods specified in column (3) are solely for medical, surgical or dental purposes, or for use in a hospital or medical institutions approved by the Permanent Secretary for Health (a) That the goods are solely for use in the teaching (including physical training) of students or solely for use in a research programme The person approved by the Comptroller
781
222
A hospital or medical institutions
Medical, hospital, surgical, dental and other goods, approved by the Comptroller Teaching aids, educational printed matter, pre-recorded educational material and other goods as may be approved by the Comptroller
Free
Free
Free
The Medical Superintendent
223
An University, school and other educational institution
Free
Free
Free
The Registrar of the Universit, Principal of the school and other educational institutions
Code No. (1)
Persons or Bodies
Fiscal (4)
Import Duty Rates ________ Excise VAT (5) (6)
Conditions
(2)
(7)
(Continuation of Code 223) (b) That the goods are for the official use of the approved organistion, are not intended for sale or to be otherwise disposed of and are to be used exclusively for purposes for which the concession is granted (c) That the disposal or use of the goods for purposes other then that for which the concession is granted be subject to the conditions laid down in Section 17 of the Customs Tariff Act (d) That the concession be subject to such other conditions as the Comptroller may impose
782
224
Deleted 22.11.2000
225
Deleted - Act 26/94
226
Deleted - `22.11.2000
227
Deleted 22.11.2000
Code No. (1) (2)
Persons or Bodies
____Import Duty Rates Fiscal Excise VAT (4) (5) (6)
Conditions
(7)
228
Bona Fide Tourists
Ships and aircrafts
Free
Free
Free
(a) That the vessel or aircraft is imported solely for pleasure cruising in the Fiji Islands for a period not exceeding eighteen (18) months; (b) That the vessel or aircraft is accepted by the Comptroller for entry under Code 228 subject to any further conditions he may specify; (c) That the disposal or use of the vessel or aircraft for purposes other than that for which the concession is granted be subject to the provisions of Section 17 of the Customs Tariff Act
The owner or master
783
229
Deleted 22.11.2000
Code No. (1)
Persons or Bodies
Import Duty Rates _____________ Fiscal Excise VAT (4) (5) (6)
Conditions
(2)
(7)
230
The Fiji Red Cross Society Goods as approved by the Comptroller
Free
Free
15% That the goods are solely for The person approved by the the use of the Society in Comptroller Fiji 15% (a) That the goods specified in paragraph (i) to (ix) and any pother goods which the Comptroller may from time to time determine are proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he considers reasonable; The producer or manufacturer
231
A producer or manufacturer in Fiji
Containers and other packaging goods including labels of the following description for use in packing, commercial conveyance or putting up for sale goods which are not produced or manufactured in Fiji: (i) Plastic (Chapter 39) (ii) Paper (headings Nos. 48.19 and 48.21) (iii) Ceramics (heading No. 69.09) (iv) Glass (heading No. 70.10)
3%
Free
(b) That the expression `containers and other packaging goods' in the first paragraph of column (3) of this Code shall apply to goods used in the manufacturing process and is not to be taken to include goods (other than bread wrappers) used by shops, supermarkets, restaurants and the like for packaging or displaying Fiji produce at the point of sale. Further the expression shall not be taken to include general purpose items such as strappings, strings, seals, clips and the like;
784
Code No. (1)
Persons or Bodies
Import Duty Rates _________________ Fiscal Excise VAT (4) (5) (6)
Conditions
(2)
(7)
(Continuation of Code 231) (v) Ferrous metal (heading73.10) (vi) Aluminium (heading 76.12) (vii) Stoppers, crown corks, etc (heading No. 83.09) (viii) Compressed gas cylinders and similar pressure containers of iron, steel or aluminium of a kind ordinarily used for the transport of gases or liquids under pressure and not specially designed to be an integral part of a machine or appliance (headings Nos. 73.11 and 76.13) (ix) Other packaging goods classifiable under headings 40.05, 40.06, 40.16, 44.21, 45.03, 45.04, 48.22, 48.23, 58.01, 73.26, 76.09 and such other headings as the Comptroller may from time to time approve (c) That the expression goods which are produced or manufactured in Fiji' in the first paragraph of column 3 of this code is not to be taken to include imported goods which are being packed, repacked or labelled
785
Part 3
232/235
Part 3 Codes
Code No. (1)
Persons or Bodies
Import Duty Rates __________ Fiscal Excise VAT (4) (5) (6)
Conditions
Certificate To Be Signed By______________________________ (8)
(2)
(7)
232
A person or any organisation
Goods approved by the Minister for entry at reduced duty rates under the provisions of Section 10 of the Customs Tariff Act
As determined by the Minister
Free
15%
(a) That the goods are not for sale and are to be used exclusively for purposes for which the concession is granted; (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions laid down in Section 17 of the Customs Tariff Act; (c) That the concession be subject to such other conditions as the Minister may impose
786
233 234 235
Deleted 22.11.2000 Deleted 22.11.2000 Hotels and Resorts (i) Building materials, furnishings and fittings, equipment including front office equipment, room amenities, kitchen and dining room equipment and utensils which are not manufactured and available in Fiji 10% Free 15% (a) That the Hotel/Resort project has been approved (b) That Hotel/Resort seeking duty concession are registered as a hotel or a resort The person approved by the Comptroller
Code No. (1)
Persons or Bodies
Goods Eligible for duty Conc. (3) ii. Specialized water sports equipment (e.g. water bike and other similar goods as the Comptroller may approve which are not manufactured and available in Fiji iii. Heavy plant and machinery for project development work provided such plant and machinery is reexported after completion of the project
Import Duty Rates ______________ Fiscal Excise VAT (4) 10% (5) Free (6) 15%
Conditions
(2)
(7) (c) That the Hotel/Resort seeking duty concession makes a written submission to the Comptroller with the details of works to be carried out with other relevant particulars.
5%
Free
15% (d) That the Comptroller grants a written approval for approved goods to be cleared under duty concession. (e) That the goods will be used for the construction or equipping of the Hotel/Resort and which are proved to the satisfaction of the Comptroller as not being manufactured in Fiji to a specification which he considers reasonable. (f) Any other conditions as the Comptroller may require from time to time.
787
236
Manufacturer or Producer approved by the Minister
(i) All goods other than machinery equipment and motor vehicles (including parts and materials) of the approved goods falling under chapter 82, 83 84, 85, 86, 87, 88 89, 90, 91, 92, 93 94, 95, 96 of the Harmonised System
3%
Free
15%
That the materials are to be used by the manufacturer in the manufacture of the approved goods
Part 3 Code 236
Part 3 Code 237
________________________________________________________________________________________________________________________________________________________________________ Import Duty Rates Code Persons or Bodies Goods Eligible ________________ Conditions Certificate To Be No. for duty Conc. Fiscal Excise VAT Signed By (1) (2) (3) (ii) All goods used as raw materials in the manufacture of excisable products (4) Free (5) Free (6) 15% (7) That the materials are to be used by the manufacturer in the manufacture of the approved goods (8) The person approved by the Comptroller
(Continuation of Code 236
237
Approved companies for International cable laying and maintenance
Instruments apparatus, machinery and materials
Free
Free
Free
a) That the goods are necessary for the installation, maintenance, repair, extension and the operation of radio telephonic apparatus in the Cable & Wireless Station; b) That the goods are exclusively for use in operation of radio telecommunication services and not for sale or disposal otherwise without the prior approval of the Comptroller
Manager of the approved Organisation as authorised by the Comptroller
788
238
Approved Organisations
Ambulance
Free
Free
15%
Specialised equipped vehicles for the transport of sick person or patients
Person or bodies as approved by Comptroller of Customs
Part 3 Code 237

Code No. (1) 239 Persons or Bodies Goods Eligible for duty Conc. (3) Super Yacht Fiscal (4) Free Duty Rates_________ Excise VAT (5) Free (6) Free Conditions Certificate To Be Signed By (8) The owner or master
(2) Super Yacht Operator as Holder of currently valid Permit.
(7) (a) That the Super Yacht is imported solely for contracted cruising in the Republic of Fiji for a period not exceeding six (6) months. (b) That the Super Yacht is accepted by the Comptroller for entry under Code 239 subject to any further condition he may specify. (c) That the Comptroller may extend the approved period for 2 further periods of 6 months each but not exceeding 18 months. (d) That the disposal or use of the Super Yacht for purposes other than that for which the concession is granted be subject to the provisions of Section 17 of the Customs Tariff Act.
789
240
Companies approved under Duty Suspension Scheme (DSS)
New plant and machinery
Free
Free
15%
(a) That the goods are directly used in the manufacture of goods approved under Duty Suspension Scheme (DSS). (b) That the disposal or use of goods for purposes other than that for which the concession is granted be subject to the conditions laid down in Section 17 of the Customs Tariff Act.
790
Part 4 Notes PART 4 CONCESSION APPLICABLE TO PARTICULAR EXPORTED GOODS Notes.
1. 2.
Unless the context otherwise requires, all references to column numbers in these Notes are to be taken to apply to the columns of this Part. Subject to Note 3 and any other qualifying Note to this Part, goods named or described in Column (2) which fall within Part 1 Chapter, Heading or Item indicated in parentheses, may be entered at the rates of export duty prescribed in Column (3), instead of any higher rates of export duty applicable under Part 1. Application of the concessional rates of export duty under this Part is governed by the condition : That the goods are accepted for export by the Comptroller as being of a kind answering to a name or description specified in Column (2). 4. Part 4 duty concessions are claimed by endorsing on the prescribed Customs entry the relevant code number of Column (1) of this Part and the relevant item number of Column (1) of Part I of this Schedule. Where it is indicated in column (5) that a certificate is required, such certificate shall be endorsed on the prescribed Customs entry or, in approved cases, attached thereto and shall take the following form:
I hereby certify that the within mentioned goods are exported by/to be supplied to ____________________________________________________________________ (Name of person or body in respect of which concession is claimed)
3.
and duty concession is claimed under Code No. _________ of Part 4 of the Schedule 2 to the Customs Tariff Act, 1986, subject to the conditions therein specified. Signature :_____________________________ Name :__________________________________ Date :______________________ Status :________________________________
Delete whichever does not apply
791
________________________________________________________________________________________
______________________________________________________________________________________________________________________ Code No. Description and Part I Chapter, Export Conditions Certificate to be Heading or Item No. Applicable signed by ______________________________________________________________________________________________________________________ (1) 301 (2) Sugar (Chapter 17) (Heading 1701) (3) As determined by the Minister (4) (a) That the "product" is wholly obtained product of Fiji (b) That the goods are for export to Forum Island Countries and are to be used exclusively for the purpose for which the concession is granted (5) By the exporter

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1

Customs Tariff Abbreviations, Symbols

Electrical power Number (units)

XIII XIV XV XVI

SECTION XV BASE METALS AND ARTICLES OF BASE METAL

SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

SECTION XXI WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Works of art, collectors' pieces and antiques.

0101 0102 0103 0104 0105

Item No. (1)

Description (2) - Other :

0207 0208 0209 0210

Item No. (1)

Description (2) 02.01 Meat of bovine animals, fresh or chilled.

Import Duty Fiscal Excise (3) (4)

Export Duty (6)

0201.10.00 0201.20.00 0201.30.00

15% 15% 15%

Free Free Free

15% 15% 15%

Free Free Free

011.111 011.119 011.120

0202.10.00 0202.20.00 0202.30.00

15% 15% 15%

Free Free Free

15% 15% 15%

Free Free Free

011.211 011.219 011.220

0203.11.00 0203.12.00 0203.19.00

15% 15% 15%

Free Free Free

15% 15% 15%

Free Free Free

012.211 012.212 012.219

Item No. (1)

Description (2) - Frozen :

0203.21.00 0203.22.00 0203.29.00

15% 15% 15%

Free Free Free

15% 15% 15%

Free Free Free

012.221 012.222 012.229

0204.21.00 0204.22.00 0204.23.00 0204.30.00

15% 15% 15% 15%

Free Free Free Free

15% 15% 15% 15%

Free Free Free Free

012.112 012.113 012.114 012.121

0204.41.00 0204.42.00 0204.43.00 0204.50.00 0205.00.00

15% 15% 15% 15% 15%

Free Free Free Free Free

15% 15% 15% 15% 15%

Free Free Free Free Free

012.122 012.123 012.124 012.130 012.400

- Of bovine animals, fresh or chilled

Item No. (1)

Description (2) - Of Bovine animals, frozen :

0206.21.00 0206.22.00 0206.29.00 0206.30.00