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Customs Tariff Amendment Act 1997

WESTERN SAMOA


CUSTOMS AND TARIFF AMENDMENT ACT 1997


Arrangement of Provisions


Title


1. Short Title and commencement
2. First Schedule Repealed and Replaced
3. Second Schedule Repealed and Replaced
4. Consequential Amendments


__________


1997, No. 6


AN ACT to amend the Customs Tariff Act 1975.

(23 April 1997)


BE IT ENACTED by the Legislative Assembly of Western Samoa in Parliament assembled as follows:-


1. Short title and commencement - (1) This Act may be cited as the Customs Tariff Amendment Act 1997, and shall be read together with and deemed part of the Customs Tariff Act 1975 (hereinafter referred to as the principal Act).


(2) This Act shall come into force on a date appointed by Order of the Head of State.


2. First Schedule repealed - (1) The First Schedule to the principal Act is hereby repealed and substituted by the Western Samoa Customs Tariff set out in the First Schedule to this Act.


(2) Notwithstanding the repeal of the First Schedule as provided in subsection (1) to this Section, anything made or done under the provisions of the First Schedule before its repeal shall continue in force and shall have effect as if made or done under this Act.


3. Second Schedule repealed - (1) The Second Schedule to the principal Act is hereby repealed and substituted by the Second Schedule to this Act.


(2) Notwithstanding the repeal of the Second Schedule as provided in Subsection (1) to this Section, anything made or done under the provisions of the Second Schedule before its repeal shall continue in force and shall have effect as if made or done under this Act.


4. Consequential Amendment - Every reference in any enactment (including any orders) in force at the commencement of this Act to any Tariff item shall thereafter be read as a reference to the corresponding item of the Tariff as substituted by Section 2 of this Act.


SCHEDULES


FIRST SCHEDULE
THE CUSTOMS TARIFF OF WESTERN SAMOA


PRELIMINARY


1. In this SCHEDULE:


(a) The following expressions have the following meanings -


(i) "Standard Tariff" means the Tariff set out in this Schedule;


(ii) "Heading" means any of the headings set out in the first column of the Standard Tariff (printed in bold type) identified by four digits in that column;


(iii) "Tariff 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 sub-heading or any sub-division of a heading or a sub-heading;


(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,


(c) The column headed "Statistical" is included in this Schedule for information purposes only and does not have any legal effect for Customs tariff purposes;


(d) When the unit for statistical purposes is shown as value, this shall mean the total cost, insurance and freight (CIF) value;


(e) The total cost, insurance and freight (CIF) value and the current domestic value (CDV) at the port of shipment for each shipment is to be entered in the space provided on Customs entry forms for revenue and statistical purposes:


(f) The item number, description, unit of quantity, value and other details where specified are to be shown on all entries;


2. The Tariff set out in the SCHEDULE 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 14 June, 1983 and shall be interpreted and applied in accordance with the Interpretative Rules and Additional Interpretative Rules and the Explanatory Notes to the Harmonized Commodity Description and Coding System.


3. The following other abbreviations and symbols have the following meanings --


Abbreviations and Symbols
Meaning
AC.....................................................
alternating current
ASTM................................................
American Society for Testing Materials
Bq......................................................
becquerel(s)
Degrees C...............................................
degree(s) Celsius
C.......................................................
Centigrade
c........................................................
cents
cc......................................................
cubic centimetre(s)
cg......................................................
centigram(s)
cm......................................................
square centimetre(s)
cm......................................................
cubic centimetre(s)
cN......................................................
centinewton(s)
cP......................................................
centipoise
DC.....................................................
direct current
doz.....................................................
dozen(s)
eV......................................................
electron volt(s)
GHz...................................................
gigahertz
g........................................................
gram(s)
Gen....................................................
General
GB.....................................................
Gross Box(es)
gr......................................................
gross
g.v.w...................................................
gross vehicle weight (specified as the combined weight of the vehicle the maximum specified load, the driver and a tank full of fuel)
g.v.u.w................................................
gross vehicle unladen weight
h.p......................................................
horse power (rating of an engine)
Hz......................................................
hertz
INN...................................................
International Nonproprietary Name
INNM.................................................
International Nonproprietary Names Modified
IR......................................................
infra-red
IUPAC................................................
International Union of Pure and Applied Chemistry
kcal...................................................
kilocalorie(s)
kg......................................................
kilogram(s)
kgf....................................................
kilogram force
kHz....................................................
kilohertz
km.....................................................
kilometres(s)
kN.....................................................
kilonewton(s)
kPa....................................................
kilopascal(s)
kV.....................................................
kilovolt(s)
kVA...................................................
kilovolt - ampere(s)
kvar....................................................
kilovolt - ampere(s) –reactive
kW....................................................
kilowatt(s)
L......................................................
litre(s)
L/a....................................................
Litre(s) of alcohol

4. Rate of Duty shall include the term "Free".


5. Rate Column in the First Schedule means:
Column
Description
(a)
3
Import duty as imposed under the Customs Tariff Act, 1975, as amended
(b)
4
Import Excise duty as imposed under the Excise Tax
(c)
(Import Administration) Act 1984 and the Excise Tax Rate Act 1984, as amended
(d)
5
VAGST tax as imposed under Section 13 of the Value Added Goods & Services Act 1992/1993;and
(e)
6
Export Duty

RULES FOR THE INTERPRETATION OF THE TARIFF


Interpretative Rules


Classification of goods in the Tariff shall be governed by the following Rules:


1. 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:


2.


(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.


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 for 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 them 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 considered.


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.


5. In addition to the foregoing provisions, the following Rules shall apply in respect to 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 its essential character.


(b) Subject to the provisions of Rule 5(a) above, 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.


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 purposes 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.


8. Wherever the expressions "retail packings" or "packings for sale by retail" (including their grammatical variations and cognate expressions) occur, and such expressions are without qualifications as to size, weight or other quantitative criteria, then interpretation of these expressions in relation to any goods shall rest with the Comptroller.


9. 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.


10. Split consignments - where goods consisting of one unit such as 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.


11. Fabrics, classified in any of the headings of Chapters 50 to 60 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 any of the purposes of classification and shall be subject to full duties applicable to the finished or complete article falling within the headings of such Chapters.


12. For purposes of sub-heading No.1901.1000, the expression "preparations for infant use" shall be taken to mean specially formulated homogenised composite food preparations of a kind used for baby or infant food and put up in airtight jars or cans in a quantity generally corresponding to one whole meal and suitable for consumption either directly or after reheating.


13. For purposes of sub-heading No.2104.2010, the expression "baby food" shall be taken to mean specially formulated homogenised composite food preparations of a kind used for baby food and put up in airtight jars or cans in a quantity generally corresponding to one whole meal and suitable for consumption either directly or after reheating.


14. Notwithstanding any rates specified in the Schedule for tariff headings 1901 and 2106, an import duty of 20% shall apply to powders and preparations containing added cocoa for making beverages which in the opinion of the Comptroller are similar or identical to products commonly known in the trade as "Milo" and or "Ovaltine".


15. Notwithstanding any rates specified in the Schedule for the tariff headings 1901 and 2106, the Comptroller may, as he may determine, apply an import duty of 10% to preparations and mixtures commonly known as "Bread Concentrates" and/or "Bread Premixes" principally and solely used by bakers in the preparation and production of Bread falling under tariff heading 1905.


_________


SECTION I


LIVE ANIMALS; ANIMAL PRODUCTS


1. Live animals
2. Meat and edible meat offal
3. Fish and crustaceans, molluscs and other aquatic invertebrates
4. Dairy products; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
5. Products of animal origin, not elsewhere specified or included


SECTION II


VEGETABLE PRODUCTS


6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
7. Edible vegetables and certain roots and tubers
8. Edible fruit and nuts; peel of citrus fruit or melons
9. Coffee, tea, mate and spices
10. Cereals
11. Products of the milling industry; malt; starches; inulin; wheat gluten
12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
13. Lac; gums, resins and other vegetable saps and extracts
14. Vegetable plaiting materials; vegetable products not elsewhere specified or included


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


16. Preparations of meat, of fish or of crustaceans, molluscs or other acquatic invertibrates
17. Sugars and sugar confectionery
18. Cocoa and cocoa preparations
19. Preparations of cereals, flour, starch or milk; pastrycooks' products
20. Preparations of vegetables, fruit, nuts or other parts of plants
21. Miscellaneous edible preparations
22. Beverages, spirits and vinegar
23. Residues and waste from the food industries; prepared animal fodder
24. Tobacco and manufactured tobacco substitutes


SECTION V


MINERAL PRODUCTS


25. Salt; sulphur; earths and stone; plastering materials, lime and cement
26. Ores, slag and ash
27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes


SECTION VI


PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES


28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
29. Organic chemicals
30. Pharmaceutical products
31. Fertilisers
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations
34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
35. Albuminoidal substances; modified starches; glues; enzymes
36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
37. Photographic or cinematographic goods
38. Miscellaneous chemical products


SECTION VII


PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF


39. Plastic and articles thereof
40. Rubber and articles thereof


SECTION VIII


RAW HIDES AND SKINS, LEATHR,
FURSKINS AND ARTICLES THEREOF; SADDLERY
AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)


41. Raw hides and skins (other than furskins) and leather
42. Articles of leather; saddlery and harness travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
43. 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. Wood and articles of wood; wood charcoal
45. Cork and articles of cork
46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork


SECTION X


PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC
MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR
PAPERBOARD; PAPER AND PAPERBOARD AND
ARTICLES THEREOF


47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
48. Paper and paperboard; articles or paper pulp, of paper or of paperboard
49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans


SECTION XI


TEXTILES AND TEXTILE ARTICLES


50. Silk
51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric
52. Cotton
53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
54. Man-made filaments
55. Man-made staple fibres
56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
57. Carpets and other textile floor coverings
58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kins suitable for industrial use
60. Knitted or crocheted fabrics
61. Articles of apparel and clothing accessories, knitted or crocheted
62. Articles of apparel and clothing accessories, not knitted or crocheted
63. 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. Footwear, gaiters and the like; parts of such articles
65. Headgear and parts thereof
66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof
67. 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. Articles of stone, plaster, cement, asbestos, mica or similar materials
69. Ceramic products
70. 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


72. Iron and steel
73. Articles of iron or steel
74. Copper and articles thereof
75. Nickel and articles thereof
76. Aluminium and articles thereof
78. Lead and articles thereof
79. Zinc and articles thereof
80. Tin and articles thereof
81. Other base metals; cermets; articles thereof
82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
83. 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


84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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


SECTION XVII


VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT


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
87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 88. Aircraft, spacecraft, and parts thereof
89. Ships, boats and floating structures


SECTION XVIII


OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL
INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES
THEREOF


90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
91. Clocks and watches and parts thereof
92. 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 nameplates and the like; prefabricated buildings
95. Toys, games and sports requisites; parts and accessories thereof
96. Miscellaneous manufactured articles


SECTION XXI


WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES


97. Works of art, collectors' pieces and antiques


ABBREVIATIONS AND SYMBOLS


AC
alternating current
ASTM
American Society for Testing Materials
Bq
becquerel(s)
Degrees C
degree(s) Celsius
cc
cubic centimetre(s)
cg
centigram(s)
cm
centimetre(s)
cm2
square centimetre(s)
cm3
cubic centimetre(s)
cN
centinewton(s)
cP
centipoise
DC
direct current
doz
dozen(s)
eV
electron volt(s)
GHz
gigahertz
g
gram(s)
Gen
General
g.v.w.
gross vehicle weight (specified as the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel)
h.p.
horse power (rating of an engine)
Hz
hertz
INN
International Nonproprietary Name
INNM
International Nonproprietary Names Modified
IR
infra-red
IUPAC
International Union of Pure and Applied Chemistry
kcal
kilocalorie(s)
kg
kilogram(s)
kgf
kilogram force
kHz
kilohertz
km
kilometre(s)
kN
kilonewton(s)
kPa
kilopascal(s)
kV
kilovolt(s)
kVA
kilovolt-ampere(s)
kvar
kilovolt-ampere(s)-reactive
kW
kilowatt(s)
L
litre(s)
MHz
megahertz
m
metre(s)
m-
meta-
m²
square metre(s)
m³
cubic metre(s)
uCi
microcurie
max
maximum
mg
milligram(s)
min.
minimum
mm
millilitre(s)
mN
millinewton(s)
MPa
megapascal
mt (or t)
metric tonne(s)
N
newton(s)
No.
Number
o-
ortho-
p-
para-
pkt
packet
Pa.s
pascal second(s)
pr
pair
s
second(s)
sec.
second(s)
t (or mt)
tonne(s)
UV
ultra-violet
V
volt(s)
vol
volume
W
watt(s)
wt.
weight
%
percent
xo
x degree(s)

SECTION I


LIVE ANIMALS; ANIMAL PRODUCTS


Notes.


1. 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.


2. Except where the context otherwise requires, throughout the Nomenclature 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) Fish and crustaceans, molluscs and other aquatic invertebrates, of 0301, 0306 or 0307;


(b) Cultures of micro-organisms and other products of 3002; and


(c) Animals of 9508.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit
/Qty
SITC
Code
(1)
(2) (3)
(4)
(5)
(6)
(7)
(8)


0101
Live horses, asses, mules and hinnies:



- Horses:













0101.1100
- - Pure-bred breeding animals
20%
Free
10%
Free
No.
00151A








0101.1900
--Other
50%
Free
10%
Free
No.
00151B








0101.2000
- Asses, mules
20%
Free
10%
Free
No.
00152








0102
Live Bovine animals:








0102.1000
- Pure-bred breeding animals
Free
Free
10%
Free
No.
00111








0102.9000
- Other
20%
Free
10%
Free
No.
00119








0103
Live swine:













0103.1000
- Pure-bred breeding animals
20%
Free
10%
Free
No.
00131









- Other:













0103.9100
- - Weighing less than 50kg
20%
Free
10%
Free
No.
00139A








0103.9200
- - Weighing 50kg or more
20%
Free
10%
Free
No.
00139B








0104
Live sheep and goats:








0104.1000
- Sheep
20%
Free
10%
Free
No.
00121








0104.2000
- Goats
20%
Free
10%
Free
No.
00122








0105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls:









- weighing not more than 185g:













0105.1100
- - Fowls of the species Gallus domesticus
20%
Free
10%
Free
No.
00141A








0105.1200
- - Turkeys
20%
Free
10%
Free
No.
00141B








0105.1900
- - Other
20%
Free
10%
Free
No.
00141C









- Other:













0105.9200
- - Fowls of the species Gallus domesticus, weighing not more than 2000g
20%
Free
10%
Free
No.
00149A
0105.9300
- - Fowls of the species Gallus domesticus, weighing more than 2000g
20%
Free
10%
Free
No.
00149B








0105.9900
- - Other
20%
Free
10%
Free
No.
00149C








0106
Other live animals:








0106.0010
- - - Of a kind used for human food
20%
Free
10%
Free
No.
00190A








0106.0090
- - - Other (including zoo animals, dogs and cats)
50%
Free
10%
Free
No.
00190B

__________


CHAPTER 2


Meat and edible meat offal


Note.


1. This Chapter does not cover:


(a) Products of the kinds described in 0201 to 0208 or 0210, unfit or unsuitable for human consumption;


(b) Guts, bladders or stomachs of animals (0504) or animal blood (0511 or 3002); or


(c) Animal fat, other than products of 0209 (Chapter 15).
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)


0201
Meat of bovine animals, fresh or chilled:








0201.1000
- Carcasses and half-carcasses
Free
Free
10%
Free
kg
01111A








0201.2000
- Other cuts with bone in
Free
Free
10%
Free
kg
01111B








0201.3000
- Boneless
Free
Free
10%
Free
kg
01112








0202
Meat of bovine animals, frozen:








0202.1000
- Carcasses and half-carcasses
Free
Free
10%
Free
kg
01121A








0202.2000
- Other cuts with bone in
Free
Free
10%
Free
kg
01121B








0202.3000
- Boneless
Free
Free
10%
Free
kg
01122








0203
Meat of swine, fresh, chilled or frozen:









- Fresh or chilled:













0203.1100
- - Carcasses and half-carcasses
50%
Free
10%
Free
kg
01221A








0203.1200
- - Hams, shoulders and cuts thereof, with bone in
50%
Free
10%
Free
kg
01221B








0203.1900
- - Other
50%
Free
10%
Free
kg
01221C









- Frozen:













0203.2100
- - Carcasses and half-carcasses
50%
Free
10%
Free
kg
01222A
0203.2200
- - Hams, shoulders and cuts thereof with bone in
50%
Free
10%
Free
kg
01222B









- - Other:













0203.2910
- - - Pig trotters
5%
Free
10%
Free
kg
01222C








0203.2990
- - - Other
50%
Free
10%
Free
kg
01222D








0204
Meat of sheep or goats, fresh, chilled or frozen:








0204.1000
- Carcasses and half-carcasses of lamb, fresh or chilled
Free
Free
10%
Free
kg
01211A









- Other meat of sheep, fresh or chilled:













0204.2100
- Carcasses and half-carcasses
Free
Free
10%
Free
kg
01211B








0204.2200
- - Other cuts with bone in
Free
Free
10%
Free
kg
01211C








0204.2300
- - Boneless
Free
Free
10%
Free
kg
01211D








0204.3000
- Carcasses and half-carcasses of lamb, frozen
Free
Free
10%
Free
kg
01212A









- Other meat of sheep, frozen:













0204.4100
- - Carcasses and half-carcasses
Free
Free
10%
Free
kg
01212B








0204.4200
- - Other cuts with bone in
Free
Free
10%
Free
kg
01212C








0204.4300
- - Boneless
Free
Free
10%
Free
kg
01212D
















0204.5000
- Meat of goats
Free
Free
10%
Free
kg
01213








0205.0000
Meat of horses, asses, males or hinnies, fresh, chilled or frozen
50%
Free
10%
Free
kg
01240








0206
Edible offal of bovine animals, swine, sheep, goats, horses, assess, mules or hinnies, fresh, chilled or frozen:













0206.1000
- Of bovine animals, fresh or chilled
50%
Free
10%
Free
kg
01251









- Of bovine animals, frozen:













0206.2100
- - Tongues
50%
Free
10%
Free
kg
01252A








0206.2200
- - Livers
50%
Free
10%
Free
kg
01252B








0206.2900
- - Other
50%
Free
10%
Free
kg
01252C








0206.3000
- Of swine, fresh or chilled
50%
Free
10%
Free
kg
01253









- Of swine, frozen:













0206.4100
- -Livers
50%
Free
10%
Free
kg
01254A








0206.4900
- - Other
50%
Free
10%
Free
kg
01254B








0206.8000
- Other, fresh or chilled
50%
Free
10%
Free
kg
01255








0206.9000
- Other, frozen
50%
Free
10%
Free
kg
01256








0207
Meat and edible offal, of the poultry of 0105, fresh, chilled or frozen:














- Of fowls of the species Gallus domesticus:













0207.1100
- - Not cut in pieces, fresh or chilled
Free
Free
10%
Free
kg
01231A








0207.1200
- - Not cut in pieces, frozen
Free
Free
10%
Free
kg
01232A









- - Cuts and offal, fresh or chilled:













0207.1310
- - - Cuts
Free
Free
10%
Free
kg
01234A








0207.1320
- - - Offal
50%
Free
10%
Free
kg
01234B









- - Cuts and offal, frozen:













0207.1410
- - - Cuts
Free
Free
10%
Free
kg
01235A








0207.1420
- - - Offal
50%
Free
10%
Free
kg
01235B









- Of turkeys:













0207.2400
- - Not cut in pieces, fresh or chilled
Free
Free
10%
Free
kg
01231B








0207.2500
- - Not cut in pieces, frozen
Free
Free
10%
Free
kg
01232B









- - Cuts and offal, fresh or chilled:













0207.2610
- - - Tails
5%
Free
10%
Free
kg
01234C








0207.2620
- - - Wings
5%
Free
10%
Free
kg
01234D








0207.2630
- - - Other cuts
5%
Free
10%
Free
kg
01234E








0207.2640
- - - Offal
50%
Free
10%
Free
kg
01234F









- - Cuts and offal, frozen:













0207.2710
- - - Tails
5%
Free
10%
Free
kg
01235C








0207.2720
- - - Wings
5%
Free
10%
Free
kg
01235D








0207.2730
- - - Other cuts
5%
Free
10%
Free
kg
01235E








0207.2740
- - - Offal
50%
Free
10%
Free
kg
01235F









- Of ducks, geese or guinea fowls:













0207.3200
- - Not cut in pieces, fresh or chilled
Free
Free
10%
Free
kg
01231C








0207.3300
- - Not cut in pieces, frozen
Free
Free
10%
Free
kg
01232C
0207.3400
- - Fatty livers, fresh or chilled
50%
Free
10%
Free
kg
01233A








0207.3500
- - Other, fresh or chilled
50%
Free
10%
Free
kg
01234G








0207.3600
- - Other, frozen
50%
Free
10%
Free
kg
01235G








0208
Other meat and edible meat offal, fresh, chilled or frozen:








0208.1000
- Of rabbits or hares
50%
Free
10%
Free
kg
01291








0208.2000
- Frogs' legs
50%
Free
10%
Free
kg
01292








0208.9000
- Other
50%
Free
10%
Free
kg
01299








0209.0000
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked
50%
Free
10%
Free
kg
41131








0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal:














- Meat of swine:













0210.1100
- - Hams, shoulders and cuts thereof, with bone in
50%
Free
10%
Free
kg
01611








0210.1200
- - Bellies (streaky) and thereof, with bone in
50%
Free
10%
Free
kg
01612








0210.1900
- - Other
50%
Free
10%
Free
kg
01619








0210.2000
- Meat of bovine animals
50%
Free
10%
Free
kg
01681








0210.9000
- Other, including edible flours and meals of meat offal
50%
Free
10%
Free
kg
01689

__________


CHAPTER 3


Fish and crustaceans,
molluscs and other aquatic invertebrates


Notes.


1. This Chapter does not cover:


(a) Marine mammals (0106) or meat thereof (0208 or 0210);


(b) 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 (2301); or


(c) Caviar or caviar substitutes prepared from fish eggs (1604).


2. In this Chapter, "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/
Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








0301
Live fish:





0301.1000
- Ornamental fish

- Other live fish:
50%
Free
10%
Free
No.
03411 A








0301.9100
- Trout (Salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and Oncorhynchus chrysogaster)
50%
Free
10%
Free
No.
03411 B








0301.9200
- - Eels (Anguilla spp.)
50%
Free
10%
Free
kg
03411 C








0301.9300
- - Carp
50%
Free
10%
Free
kg
03411 D








0301.9900
- - Other
50%
Free
10%
Free
kg
03411 E








0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of 0304:

- Salmonidae, excluding livers and roes:













0302.1100
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
50%
Free
10%
Free
kg
03412A








0302.1200
- - 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)
50%
Free
10%
Free
kg
03412B








0302.1900
- - Other
50%
Free
10%
Free
kg
03412C









- Flat fish (pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:













0302.2100
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
50%
Free
10%
Free
kg
03413A








0302.2200
- - Plaice (Pleuronectes platessa)
50%
Free
10%
Free
kg
03413B








0302.2300
- - Sole (Solea spp.)
50%
Free
10%
Free
kg
03413C








0302.2900
- - Other
50%
Free
10%
Free
kg
03413D









- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:













0302.3100
- - Albacore or longfinned tunas (Thunnus alalunga)
50%
Free
10%
Free
kg
03414A








0302.3200
- - Yellowfin tunas (Thunnus albacares)
50%
Free
10%
Free
kg
03414B








0302.3300
- - Skipjack or striped-bellied bonito
50%
Free
10%
Free
kg
03414C








0302.3900
- - Other
50%
Free
10%
Free
kg
03414D








0302.4000
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
50%
Free
10%
Free
kg
03415A








0302.5000
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers
and roes
50%
Free
10%
Free
kg
03416









- Other fish, excluding livers and roes:













0302.6100
- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sparattus sprattus)
50%
Free
10%
Free
kg
03415B








0302.6200
- - Haddock (Melanogrammus aeglefinus)
50%
Free
10%
Free
kg
03418A








0302.6300
- - Coalfish (Pollachius virens)
50%
Free
10%
Free
kg
03418B








0302.6400
- - Mackeral (Scomber scombrus, Scomber australasicus, Scomber japonicus)
50%
Free
10%
Free
kg
03417








0302.6500
- - Dogfish and other sharks
50%
Free
10%
Free
kg
03418C








0302.6600
- - Eels (Anguilla spp.)
50%
Free
10%
Free
kg
03418D








0302.6900
- - Other
50%
Free
10%
Free
kg
03418E








0302.7000
- Livers and roes
50%
Free
10%
Free
kg
03419








0303
Fish, frozen, excluding fish fillets and other fish meat of 0304:













0303.1000
- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes:
50%
Free
10%
Free
kg
03421A









- Other
salmonidae,
excluding livers and roes:













0303.2100
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
50%
Free
10%
Free
kg
03421B








0303.2200
- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
50%
Free
10%
Free
kg
03421C








0303.2900
- - Other
50%
Free
10%
Free
kg
03421D









- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:













0303.3100
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
50%
Free
10%
Free
kg
03422A








0303.3200
- - Plaice (Pleuronectes platessa)
50%
Free
10%
Free
kg
03422B








0303.3300
- - Sole (Solea spp.)
50%
Free
10%
Free
kg
03422C








0303.3900
- - Other
50%
Free
10%
Free
kg
03422D









- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Kasuwonus) pelamis), excluding livers and roes:













0303.4100
- - Albacore or longfinned tunas (Thunnus alalunga)
50%
Free
10%
Free
kg
03423A








0303.4200
- - Yellowfin tunas (Thunnus albacares)
50%
Free
10%
Free
kg
03423B








0303.4300
- - Skipjack or stripe-bellied bonito
50%
Free
10%
Free
kg
03423C








0303.4900
- - Other
50%
Free
10%
Free
kg
03423D








0303.5000
- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
50%
Free
10%
Free
kg
03424A








0303.6000
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
50%
Free
10%
Free
kg
03425









- Other fish, excluding livers and roes:













0303.7100
- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
50%
Free
10%
Free
kg
03424B








0303.7200
- - Haddock (Melanogrammus aeglefinus)
50%
Free
10%
Free
kg
03428A








0303.7300
- - Coalfish (Pollachius virens)
50%
Free
10%
Free
kg
03428B








0303.7400
- - Mackeral (Scomber scombrus, Scomber australasicus, Scomber japonicus)
50%
Free
10%
Free
kg
03426








0303.7500
- - Dogfish and other sharks
50%
Free
10%
Free
kg
03428C








0303.7600
- - Eels (Angulilla spp.)
50%
Free
10%
Free
kg
03428D








0303.7700
- - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)
50%
Free
10%
Free
kg
03428E








0303.7800
- - Hake (Merluccius spp.,Urophycis spp.)
50%
Free
10%
Free
kg
03427








0303.7900
- - Other
50%
Free
10%
Free
kg
03428F








0303.8000
- Livers and roes
50%
Free
10%
Free
kg
03429








0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen:













0304.1000
- Fresh or chilled
50%
Free
10%
Free
kg
03451








0304.2000
- Frozen fillets
50%
Free
10%
Free
kg
03440








0304.9000
- Other
50%
Free
10%
Free
kg
03455








0305
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:





0305.1000
- Flours, meals and pellets of fish, fit for human consumption
50%
Free
10%
Free
kg
03550








0305.2000
- Livers and roes, dried, smoked, salted or in brine
50%
Free
10%
Free
kg
03540








0305.3000
- Fish fillets, dried, salted or in brine, but not smoked
50%
Free
10%
Free
kg
03512









- Smoked fish, including fillets:













0305.4100
- - 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)
50%
Free
10%
Free
kg
03530 A








0305.4200
- - Herrings (Clupea harengus, Clupea pallasii)
50%
Free
10%
Free
kg
03530 B








0305.4900
- - Other
50%
Free
10%
Free
kg
03530 C









- Dried fish, whether or not salted but not smoked:













0305.5100
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
50%
Free
10%
Free
kg
03511








0305.5900
--Other
50%
Free
10%
Free
kg
03513









- Fish, salted but not dried or smoked and fish in brine:













0305.6100
- - Herrings (Clupea harengus, Clupea pallasii)
50%
Free
10%
Free
kg
03529A








0305.6200
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
50%
Free
10%
Free
kg
03521








0305.6300
- - Anchovies (Engraulis spp.)
50%
Free
10%
Free
kg
03522








0305.6900
- - Other
50%
Free
10%
Free
kg
03529B








0306
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:














-Frozen:













0306.1100
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
50%
Free
10%
Free
kg
03619 A








0306.1200
- - Lobsters (Homarus spp.)
50%
Free
10%
Free
kg
03619 B








0306.1300
- - Shrimps and prawns
50%
Free
10%
Free
kg
03611








0306.1400
- - Crabs
50%
Free
10%
Free
kg
03619 C








0306.1900
- - Other, including flours, meals and pellets of crustaceans, fit for human consumption
50%
Free
10%
Free
kg
03619 D









- Not frozen:














- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):













0306.2110
- - - Salted or in brine
50%
Free
10%
Free
kg
03620 A








0306.2190
- - - Other
50%
Free
10%
Free
kg
03620 B









- - - Lobsters (Homarus spp.):













0306.2210
- - - Salted or in brine
50%
Free
10%
Free
kg
03620 C








0306.2290
- - - Other
50%
Free
10%
Free
kg
03620 D









- - Shrimps and prawns:













0306.2310
- - - Salted or in brine
50%
Free
10%
Free
kg
03620 E








0306.2390
- - - Other
50%
Free
10%
Free
kg
03620 F









- - Crabs:













0306.2410
- - - Salted or in brine
50%
Free
10%
Free
kg
03620 G








0306.2490
- - - Other
50%
Free
10%
Free
kg
03620 H









- - Other, including flours, meals and pellets of crustaceans, fit for human consumption:













0306.2910
- - - Salted or in brine
50%
Free
10%
Free
kg
03620 I








0306.2990
- - - Other
50%
Free
10%
Free
kg
03620 J








0307
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:













0307.1000
- Oysters
50%
Free
10%
Free
kg
03631









- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:













0307.2100
- - Live, fresh or chilled
50%
Free
10%
Free
kg
03635 A








0307.2900
- - Other
50%
Free
10%
Free
kg
03639 A









- Mussels (Mytilus spp., Perna spp.):













0307.3100
- - Live, fresh or chilled
50%
Free
10%
Free
kg
03635 B








0307.3900
- - Other
50%
Free
10%
Free
kg
03639 B









- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):













0307.4100
- - Live, fresh or chilled
50%
Free
10%
Free
kg
03633 A








0307.4900
- - Other
50%
Free
10%
Free
kg
03637 A









- Octopus (Octopus spp.):













0307.5100
- - Live, fresh or chilled
50%
Free
10%
Free
kg
03633 B








0307.5900
- - Other
50%
Free
10%
Free
kg
03637 B








0307.6000
- Snails, other than sea snails
50%
Free
10%
Free
kg
01293









- Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:













0307.9100
- - Live, fresh or chilled
50%
Free
10%
Free
kg
03635 C








0307.9900
- - Other
50%
Free
10%
Free
kg
03639 C

____________________________


CHAPTER 4


Dairy produce; birds' eggs; natural honey; edible products
of animal origin, not elsewhere specified or included


Notes.


1. "Milk" means full cream milk or partially or completely skimmed milk.


2. For the purposes of 0405:


(a) "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-acid-producing bacteria.


(b) "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.


3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 0406 provided that they have the three following characteristics:


(a) a milkfat content, by weight of the dry matter, of 5% or more;


(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and


(c) they are moulded or capable of being moulded.


4. This Chapter does not cover:


(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (1702); or


(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504).


Subheading Notes.


1. For the purposes of 0404.10, "modified whey" means products consisting of whey constituents, i.e., 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.


2. For the purposes of 0405.10, "butter" does not include dehydrated butter or ghee (0405.90).
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








0401
Milk and cream, not concentrated nor containing added sugar or other sweetening matter:














- Of a fat content, by weight, not exceeding 1%:













0401.1010
- - - Milk
5%
Free
10%
Free
kg
02211 A








0401.1090
- - - Cream
5%
Free
10%
Free
kg
02211 B









- Of a fat content, by weight, exceeding 1% but not exceeding 6%:













0401.2010
- - - Milk
5%
Free
10%
Free
kg
02212 A








0401.2090
- - - Cream
5%
Free
10%
Free
kg
02212 B









- Of a fat content, by weight, exceeding 6%:













0401.3010
- - - Milk
5%
Free
10%
Free
kg
02213 A








0401.3090
- - - Cream
5%
Free
10%
Free
kg
02213 B








0402
Milk and cream, concentrated or containing added sugar or other sweetening matter:














- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:













0402.1010
- - - Milk
5%
Free
10%
Free
kg
02221 A








0402.1020
- - - Cream
5%
Free
10%
Free
kg
02221 B









- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:














- - Not containing added sugar or other sweetening matter:













0402.2110
- - - Cream
5%
Free
10%
Free
kg
02222 A








0402.2120
- - - Milk for infant use
5%
Free
10%
Free
kg
02222 B








0402.2130
- - - Other milk
5%
Free
10%
Free
kg
02222 C









- - Other:













0402.2910
- - - Cream
5%
Free
10%
Free
kg
02222 D








0402.2920
- - - Milk for infant use
5%
Free
10%
Free
kg
02222 E








0402.2930
- - - Other milk
5%
Free
10%
Free
kg
02222 F









- Other:














- - Not containing added sugar or other sweetening matter:













0402.9110
- - - Evaporated or condensed milk
5%
Free
10%
Free
kg
02223 A








0402.9190
- - - Other
5%
Free
10%
Free
kg
02223 B









- - Other:













0402.9910
- - - Evaporated or condensed milk
5%
Free
10%
Free
kg
02224 A








0402.9990
- - - Other
5%
Free
10%
Free
kg
02224 B








0403
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:













0403.1000
- Yogurt
5%
Free
10%
Free
kg
02231








0403.9000
- Other
5%
Free
10%
Free
kg
02232








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:














- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:













0404.1010
- - - Containing added sugar or other sweetening matter
5%
Free
10%
Free
kg
02241 A








0404.1090
- - - Other
5%
Free
10%
Free
kg
02241 B









- Other:













0404.9010
- - - Containing added sugar or other sweetening matter
5%
Free
10%
Free
kg
02249 A








0404.9090
- - - Other
5%
Free
10%
Free
kg
02249 B








0405
Butter and other fats and oils derived from milk; dairy spreads:













0405.1000
- Butter
10%
Free
10%
Free
kg
02300 A








0405.2000
- Dairy spreads
10%
Free
10%
Free
kg
09899 A








0405.9000
- Other
10%
Free
10%
Free
kg
02300 B








0406
Cheese and curd:













0406.1000
- Fresh (unripened or uncured) cheese, including whey cheese, and curd
10%
Free
10%
Free
kg
02491








0406.2000
- Grated or powdered cheese, of all kinds
10%
Free
10%
Free
kg
02410








0406.3000
- Processed cheese, not grated or powdered
10%
Free
10%
Free
kg
02420








0406.4000
- Blue-veined cheese
10%
Free
10%
Free
kg
02430








0406.9000
- Other cheese
10%
Free
10%
Free
kg
02499








0407
Birds' eggs, in shell, fresh, preserved or cooked:













0407.0010
- - - Fresh eggs, not fertilized
50%
Free
10%
Free
doz
02510 A








0407.0020
- - - Eggs, fertilized
50%
Free
10%
Free
doz
02510 B








0407.0090
- - - Other eggs
50%
Free
10%
Free
doz
02510 C








0408
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:














- Egg yolks:













0408.1100
- - Dried
35%
Free
10%
Free
kg
02521 A








0408.1900
- - Other
35%
Free
10%
Free
kg
02522 A









- Other:













0408.9100
- - Dried
35%
Free
10%
Free
kg
02521 B








0408.9900
- - Other
35%
Free
10%
Free
kg
02522 B








0409.0000
Natural honey
60%
Free
10%
Free
kg
06160








0410.0000
Edible products of animal origin, not elsewhere specified or included
50%
Free
10%
Free
kg
09892

______________________


CHAPTER 5


Products of animal origin, not elsewhere specified or included


Notes.


1. This Chapter does not cover:


(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);


(b) Hides or skins (including furskins) other than goods of 0505 and parings and similar waste of raw hides or skins of 0511 (Chapter 41 or 43);


(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or


(d) Prepared knots or tufts for broom or brush making (9603).


2. For the purposes of 0501, 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.


3. Throughout the Nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".


4. Throughout the Nomenclature, "horsehair" means hair of the manes or tails of equine or bovine animals.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








0501.0000
Human hair, unworked, whether or not washed or scoured; waste of human hair
35%
Free
10%
Free
kg
29191








0502
Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:













0502.1000
-Pigs', hogs' or boars' bristles and hair and waste thereof
35%
Free
10%
Free
kg
29192A
0502.9000
-Other
35%
Free
10%
Free
kg
29192B
0503.0000
Horsehair and horsehair waste, whether or not put up as a layer with or with-out supporting material
35%
Free
10%
Free
kg
26800-01
0504.0000
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
35%
Free
10%
Free
kg
29193
0505
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:





0505.1000
-Feathers of a kind used for stuffing; down
35%
Free
10%
Free
kg
29195A
0505.9000
-Other
35%
Free
10%
Free
kg
29195B
0506
Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products:





0506.9000
-Other
35%
Free
10%
Free
kg
29111 B
0507
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:





0507.1000
-Ivory, ivory powder and waste
35%
Free
10%
Free
kg
29116 A
0507.9000
-Other
35%
Free
10%
Free
kg
29116 B
0508
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof:






- - - Shells:





0508.0011
- - - - Unworked
35%
Free
10%
Free
kg
29115A
0508.0012
- - - - Simply prepared but not otherwise worked
35%
Free
10%
Free
kg
29115B
0508.0019
- - - - Other
35%
Free
10%
Free
kg
19115C
0508.0020
- - - Coral and similar materials
35%
Free
10%
Free
kg
29115D
0508.0090
- - - Other
35%
Free
10%
Free
kg
29115E
0509.0000
Natural sponges of animal origin
35%
Free
10%
Free
kg
29197
0510.0000
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
35%
Free
10%
Free
kg
29198
0511
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption:





0511.1000
-Bovine semen
35%
Free
10%
Free
kg
29194

-Other:





0511.9100
- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
35%
Free
10%
Free
kg
29196
0511.9900
- - Other
35%
Free
10%
Free
kg
29199

SECTION II


Vegetable products

Note.


1. In this Section "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% 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 0601, 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.


2. Any reference in 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly 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 9701.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)

0601
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of 1212:





0601.1000
- bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
60%
Free
10%
Free
kg
29261 A
0601.2000
-bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower, chicory plants and roots
60%
Free
10%
Free
kg
29261 B
0602
Other live plants (including their roots), cuttings and slips; mushroom spawn:





0602.1000
- Unrooted cuttings and slips
60%
Free
10%
Free
kg
29269 A
0602.2000
- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
60%
Free
10%
Free
kg
29269 B
0602.3000
- Rhododendrons and azaleas, grafted or not
60%
Free
10%
Free
kg
29269 C
0602.4000
- Roses, grafted or not
60%
Free
10%
Free
kg
29269 D
0602.9000
-Other
60%
Free
10%
Free
kg
29269 E
0603
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared:





0603.1000
- Fresh
60%
Free
10%
Free
kg
29271 A
0603.9000
- Other
60%
Free
10%
Free
kg
29271 B
0604
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:





0604.1000
- Mosses and lichens
60%
Free
10%
Free
kg
29272 A

- Other:





0604.9100
- - Fresh
60%
Free
10%
Free
kg
29272 B
0604.9900
- - Other
60%
Free
10%
Free
kg
29272 C

___________


CHAPTER 7


Edible vegetables and certain roots and tubers


Notes.


1. This Chapter does not cover forage products of 1214.


2. In 0709, 0710, 0711 and 0712 "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 (Majorana hortensis or Origanum majorana).


3. 0712 covers all dried vegetables of the kinds failing in 0701 to 0711, other than:


(a) dried leguminous vegetables, shelled (0713);


(b) sweet corn in the forms specified in 1102 to 1104;


(c) flour, meal, powder, flakes, granules and pellets of potatoes (1105);


(d) flour, meal and powder of the dried leguminous vegetables of 0713 (1106).


4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (0904).


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








0701
Potatoes, fresh or chilled:





0701.1000
- Seed
5%
Free
10%
Free
kg
05410 A
0701.9000
- Other
Free
Free
10%
Free
kg
05410 B
0702.0000
Tomatoes, fresh or chilled
50%
Free
10%
Free
kg
05440
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled:





0703.1000
- Onions and shallots
Free
Free
10%
Free
kg
05451
0703.2000
- Garlic
50%
Free
10%
Free
kg
05452 A
0703.9000
- Leeks and other alliaceous vegetables
50%
Free
10%
Free
kg
05452 B
0704
Cabbages, cauliflowers, kohirabi, kale and similar edible brassicas, fresh or chilled:





0704.1000
- Cauliflowers and headed broccoli
50%
Free
10%
Free
kg
05453 A
0704.2000
- Brussels sprouts
50%
Free
10%
Free
kg
05453 B
0704.9000
- Other
50%
Free
10%
Free
kg
05453 C
0705
Lettuce (Lactuca sativa)and chicory (Cichorium spp.), fresh or chilled:






Lettuce:





0705.1100
- - Cabbage lettuce (head lettuce)
50%
Free
10%
Free
kg
05454 A
0705.1900
- - Other
50%
Free
10%
Free
kg
05454 B

- Chicory:





0705.2100
- Witloof chicory (Cichorium intybus var. foliosum)
50%
Free
10%
Free
kg
05454 C
0705.2900
- - Other
50%
Free
10%
Free
kg
05454 D
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled:





0706.1000
- Carrots and turnips
50%
Free
10%
Free
kg
05455 A
0706.9000
- Other
50%
Free
10%
Free
kg
05455B
0707.0000
Cucumbers and gherkins, fresh or chilled
50%
Free
10%
Free
kg
05456
0708
Leguminous vegetables, shelled or unshelled, fresh or chilled:





0708.1000
- Peas (Pisum sativum)
50%
Free
10%
Free
kg
05457 A
0708.2000
- Beans (Vigna spp., Phaseolus spp.)
50%
Free
10%
Free
kg
05457 B
0708.9000
- Other leguminous vegetables
50%
Free
10%
Free
kg
05457 C
0709
Other vegetables, fresh or chilled:





0709.1000
- Globe artichokes
50%
Free
10%
Free
kg
05459 A
0709.2000
-Asparagus
50%
Free
10%
Free
kg
05459 B
0709.3000
- Aubergines (egg-plants)
50%
Free
10%
Free
kg
05459 C
0709.4000
- Celery other than celeriac
50%
Free
10%
Free
kg
05459 D

- Mushrooms and truffles:





0709.5100
- - Mushrooms
50%
Free
10%
Free
kg
05458 A
0709.5200
- - Truffles
50%
Free
10%
Free
kg
05458 B
0709.6000
- Fruits of the genus Capsicum or of the genus Pimenta
50%
Free
10%
Free
kg
05459 E
0709.7000
Spinach, New Zealand spinach and orache spinach (garden spinach)
50%
Free
10%
Free
kg
05459 F

- Other:





0709.9010
- - - Bamboo shoots and soya bean sprouts
50%
Free
10%
Free
kg
05459 G
0709.9090
- - - Other
50%
Free
10%
Free
kg
05459 H
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen:





0710.1000
- Potatoes
60%
Free
10%
Free
kg
05469 A

- Leguminous vegetables, shelled or unshelled:





0710.2100
- - Peas (Pisum sativum)
60%
Free
10%
Free
kg
05469 B
0710.2200
- - Beans (Vigna spp., Phaseolus spp.)
60%
Free
10%
Free
kg
05469 C
0710.2900
- - Other
60%
Free
10%
Free
kg
05469 D
0710.3000
- Spinach, New Zealand spinach and orache spinach (garden spinach)
60%
Free
10%
Free
kg
05469 E
0710.4000
- Sweet corn
60%
Free
10%
Free
kg
05461
0710.8000
- Other vegetables
60%
Free
10%
Free
kg
05469 F
0710.9000
- Mixtures of vegetables
60%
Free
10%
Free
kg
05469 G
0711
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:





0711.1000
-Onions
60%
Free
10%
Free
kg
05470 A
0711.2000
-Olives
60%
Free
10%
Free
kg
05470 B
0711.3000
- Capers
60%
Free
10%
Free
kg
05470 C
0711.4000
- Cucumbers and gherkins
60%
Free
10%
Free
kg
05470 D
0711.9000
- Other vegetables, mixtures of vegetables
60%
Free
10%
Free
kg
05470 E
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared:





0712.2000
- Onions
60%
Free
10%
Free
kg
05612
0712.3000
- Mushrooms and truffles
60%
Free
10%
Free
kg
05613
0712.9000
- Other vegetables; mixtures of vegetables
60%
Free
10%
Free
kg
05619
0713
Dried leguminous vegetables, shelled, whether or not skinned or split:





0713.1000
- Peas (Pisum sativum)
60%
Free
10%
Free
kg
05421
0713.2000
- Chickpeas
(garbanzos)
60%
Free
10%
Free
kg
05422

- Beans (Vigna spp., Phaseolus spp.):





0713.3100
- - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek
60%
Free
10%
Free
kg
05423 A
0713.3200
- - Small red(Adzuki) beans (Phaseolus or Vigna angularis)
60%
Free
10%
Free
kg
05423 B
0713.3300
- - Kidney beans, including white pea beans (Phaseolus vulgaris)
60%
Free
10%
Free
kg
05423 C
0713.3900
- - Other
60%
Free
10%
Free
kg
05423 D
0713.4000
- Lentils
60%
Free
10%
Free
kg
05424
0713.5000
- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equine, Vicia faba var. minor)
60%
Free
10%
Free
kg
05425
0713.9000
- Other
60%
Free
10%
Free
kg
05429
0714
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:





0714.1000
- Manioc (cassava)
60%
Free
10%
Free
kg
05481
0714.2000
- Sweet potatoes
60%
Free
10%
Free
kg
05483 A

-Other:





0714.9010
- - - Yams
60%
Free
10%
Free
kg
05483 B
0714.9020
- - - Taro
60%
Free
10%
Free
kg
05483 C
0714.9090
- - - Other
60%
Free
10%
Free
kg
05483 D

_____________


CHAPTER 8


Edible fruit and nuts;
peel of citrus fruit or melons


Notes.


1. This Chapter does not cover inedible nuts or fruits.


2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.


3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:


(a) For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid and potassium sorbate),


(b) To improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),


provided that they retain the character of dried fruit or dried nuts.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








0801
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled:






- Coconuts:





0801.1100
- Desiccated
60%
Free
10%
Free
kg
05771 A

- - Other:





0801.1910
- - - Fresh
60%
Free
10%
Free
kg
05771 B
0801.1990
- - - Other
60%
Free
10%
Free
kg
05771 C

- Brazil nuts:













0801.2100
- - In shell
60%
Free
10%
Free
kg
05772 A
0801.2200
- - Shelled
60%
Free
10%
Free
kg
05772 B

- Cashew nuts:





0801.3100
- - In shell
60%
Free
10%
Free
kg
05773 A
0801.3200
- - Shelled
60%
Free
10%
Free
kg
05773 B
0802
Other nuts, fresh or dried, whether or not shelled or peeled:






- Almonds:





0802.1100
- - In shell
50%
Free
10%
Free
kg
05774 A
0802.1200
- - Shelled
50%
Free
10%
Free
kg
05774 B

- Hazelnuts or filberts (Corylus spp.):





0802.2100
- - In shell
50%
Free
10%
Free
kg
05775 A
0802.2200
- - Shelled
50%
Free
10%
Free
kg
05775 B

- Walnuts:





0802.3100
- - In shell
50%
Free
10%
Free
kg
05776 A








0802.3200
- - Shelled
50%
Free
10%
Free
kg
05776 B








0802.4000
- Chestnuts (Castanea spp.)
50%
Free
10%
Free
kg
05777








0802.5000
- Pistachios
50%
Free
10%
Free
kg
05778








0802.9000
- Other
50%
Free
10%
Free
kg
05779








0803
Bananas, including plantains, fresh or dried:













0803.0010
- - - Plantains (cooking bananas), fresh
60%
Free
10%
Free
kg
05730 A








0803.0020
- - - Bananas (excluding plantains), fresh
60%
Free
10%
Free
kg
05730 B








0803.0030
- - - Bananas (including plantains), dried
60%
Free
10%
Free
kg
05730 C








0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried:













0804.1000
- Dates
60%
Free
10%
Free
kg
05796








0804.2000
- Figs
50%
Free
10%
Free
kg
05760








0804.3000
- Pineapples
60%
Free
10%
Free
kg
05795








0804.4000
- Avocados
60%
Free
10%
Free
kg
05797 A








0804.5000
- Guavas, mangoes and mangosteens
60%
Free
10%
Free
kg
05797 B








0805
Citrus fruit, fresh or dried:














- Oranges:













0805.1010
- - - Fresh
20%
Free
10%
Free
kg
05711 A








0805.1090
- - - Other
50%
Free
10%
Free
kg
05711 B








0805.2000
- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
50%
Free
10%
Free
kg
05712








0805.3000
-Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)
50%
Free
10%
Free
kg
05721








0805.4000
- Grapefruit
50%
Free
10%
Free
kg
05722








0805.9000
- Other
50%
Free
10%
Free
kg
05729








0806
Grapes, fresh or dried:













0806.1000
- Fresh
20%
Free
10%
Free
kg
05751








0806.2000
- Dried
50%
Free
10%
Free
kg
05752








0807
Melons (including watermelons) and pawpaws (papayas), fresh:














- Melons (including watermelons):













0807.1100
- - Watermelons
50%
Free
10%
Free
kg
05791 A








0807.1900
- - Other
50%
Free
10%
Free
kg
05791 B








0807.2000
- Pawpaws (papayas)
60%
Free
10%
Free
kg
05791 C








0808
Apples, pears and quinces, fresh:













0808.1000
- Apples
20%
Free
10%
Free
kg
05740








0808.2000
- Pears and quinces
20%
Free
10%
Free
kg
05792








0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh:













0809.1000
- Apricots
50%
Free
10%
Free
kg
05793 A








0809.2000
- Cherries
50%
Free
10%
Free
kg
05793 B








0809.3000
- Peaches, including nectarines
50%
Free
10%
Free
kg
05793 C








0809.4000
- Plums and sloes
50%
Free
10%
Free
kg
05793 D








0810
Other fruit, fresh:













0810.1000
- Strawberries
50%
Free
10%
Free
kg
05794 A








0810.2000
- Raspberries, blackberries, mulberries and loganberries
50%
Free
10%
Free
kg
05794 B








0810.3000
- Black, white or red currants and gooseberries
50%
Free
10%
Free
kg
05794 C








0810.4000
- Cranberries, bilberries and other fruits of the genus Vaccinium
50%
Free
10%
Free
kg
05794 D








0810.5000
- Kiwifruit
50%
Free
10%
Free
kg
05798 A








0810.9000
- Other
50%
Free
10%
Free
kg
05798 B








0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:














- Strawberries:













0811.1010
- - - Containing added sugar or other sweetening matter
60%
Free
10%
Free
kg
05831 A








0811.1090
- - - Other
60%
Free
10%
Free
kg
05831 B









- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries:













0811.2010
- - - Containing added sugar or other sweetening matter
60%
Free
10%
Free
kg
05832 A








0811.2090
- - - Other
60%
Free
10%
Free
kg
05832 B









- Other:













0811.9010
- - - Containing added sugar and other sweetening matter
60%
Free
10%
Free
kg
05839 A








0811.9090
- - - Other
60%
Free
10%
Free
kg
05839 B








0812
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:













0812.1000
- Cherries
60%
Free
10%
Free
kg
05821 A








0812.2000
- Strawberries
60%
Free
10%
Free
kg
05821 B








0812.9000
- Other
60%
Free
10%
Free
kg
05821 C








0813
Fruit, dried, other than that of 0801 to 0806; mixtures of nuts or dried fruits of this Chapter:













0813.1000
-Apricots
60%
Free
10%
Free
kg
05799 A








0813.2000
- Prunes
60%
Free
10%
Free
kg
05799 B








0813.3000
- Apples
60%
Free
10%
Free
kg
05799 C








0813.4000
- Other fruit
60%
Free
10%
Free
kg
05799 D









- Mixtures of nuts or dried fruits of this Chapter:













0813.5010
- - -With added salt
60%
Free
10%
Free
kg
05799 E








0813.5090
- - - Other
60%
Free
10%
Free
kg
05799 F








0814.0000
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
60%
Free
10%
Free
kg
05822

_________________________________


CHAPTER 9


Coffee, tea, mate and spices


Notes.


1. Mixtures of the products of 0904 to 0910 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 0910.


The addition of other substances to the products of 0904 to 0910 (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 seasoning are classified in 2103.


2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of 1211.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion:













0901.1000
- Coffee, not roasted
60%
Free
10%
Free
kg
07110








0901.2000
- Coffee, roasted
60%
Free
10%
Free
kg
07120








0901.9000
- Other
40%
Free
10%
Free
kg
07132








0902.0000
Tea, whether or not flavoured
Free
Free
10%
Free
kg
07410








0903.0000
Mate
40%
Free
10%
Free
kg
07431








0904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta:














-Pepper:













0904.1100
- - Neither crushed nor ground
60%
Free
10%
Free
kg
07511
0904.1200
- - Crushed or ground
60%
Free
10%
Free
kg
07512
0904.2000
-Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground
60%
Free
10%
Free
kg
07513
0905.0000
Vanilla
60%
Free
10%
Free
kg
07521
0906
Cinnamon and cinnamon-tree flowers:





0906.1000
-Neither crushed nor ground
60%
Free
10%
Free
kg
07522
0906.2000
-Crushed or ground
60%
Free
10%
Free
kg
07523
0907.0000
Cloves (whole fruit, cloves and stems)
60%
Free
10%
Free
kg
07524
0908
Nutmeg, mace and cardamoms:





0908.1000
-Nutmeg
60%
Free
10%
Free
kg
07525 A
0908.2000
-Mace
60%
Free
10%
Free
kg
07525 B
0908.3000
-Cardamoms
60%
Free
10%
Free
kg
07525 C
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries:





0909.1000
- Seeds of anise or badian
60%
Free
10%
Free
kg
07526 A
0909.2000
- Seeds of coriander
60%
Free
10%
Free
kg
07526 B
0909.3000
- Seeds of cumin
60%
Free
10%
Free
kg
07526 C
0909.4000
-Seeds of caraway
60%
Free
10%
Free
kg
07526 D
0909.5000
- Seeds of fennel; juniper berries
60%
Free
10%
Free
kg
07526 E








0910
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices:





0910.1000
-Ginger
60%
Free
10%
Free
kg
07527
0910.2000
-Saffron
60%
Free
10%
Free
kg
07528 A
0910.3000
-Tumeric (curcuma)
60%
Free
10%
Free
kg
07529 A
0910.4000
-Thyme; bay leaves
60%
Free
10%
Free
kg
07528 B
0910.5000
-Curry
60%
Free
10%
Free
kg
07529 B

-Other spices:





0910.9100
- - Mixtures referred to in Note 1(b) to this Chapter
60%
Free
10%
Free
kg
07529C
0910.9900
- - other
60%
Free
10%
Free
kg
07529 D

_____________________________________


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 1006.


2. 1005 does not cover sweet corn (Chapter 7).


Subheading Note.


1. "Durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1001
Wheat and meslin:





1001.1000
- Durum wheat
35%
Free
10%
Free
kg
04110
1001.9000
- Other
35%
Free
10%
Free
kg
04120
1002.0000
Rye
35%
Free
10%
Free
kg
04510
1003.0000
Barley
35%
Free
10%
Free
kg
04300
1004.0000
Oats
35%
Free
10%
Free
kg
04520
1005
Maize (corn):





1005.1000
- Seed
35%
Free
10%
Free
kg
04410
1005.9000
- Other
35%
Free
10%
Free
kg
04490
1006
Rice:





1006.1000
- Rice in the husk (paddy or rough)
Free
Free
10%
Free
mt
04210
1006.2000
- Husked (brown) rice
Free
Free
10%
Free
mt
04220
1006.3000
- Semi-milled or wholly milled rice, whether or not polished or glazed
Free
Free
10%
Free
mt
04231
1006.4000
- Broken rice
Free
Free
10%
Free
mt
04232
1007.0000
Grain sorghum
35%
Free
10%
Free
mt
04530
1008
Buckwheat, millet and canary seed; other cereals:





1008.1000
-Buckwheat
35%
Free
10%
Free
kg
04592
1008.2000
- Millet
35%
Free
10%
Free
kg
04591
1008.3000
- Canary seed
35%
Free
10%
Free
kg
04593
1008.9000
- Other cereals
35%
Free
10%
Free
kg
04599

_________________________________


CHAPTER 11


Products of the milling industry; malt;
starches; inulin; wheat gluten


Notes.


1. This Chapter does not cover:


(a) Roasted malt put up as coffee substitutes (0901 or 2101);


(b) Prepared flours, meals or starches of 1901;


(c) Corn flakes or other products of 1904;


(d) Vegetables, prepared or preserved, of 2001, 2004 or 2005;


(e) Pharmaceutical products (Chapter 30); or


(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).


2. (A) 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:


(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and


(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).


Otherwise, they fall in 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in 1104.


(B) Products falling in this Chapter under the above provisions shall be classified in 1101 or 1102 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 1103 or 1104.

_


Rate of passage through a
sieve with an aperture of

Rate of passage through a
sieve with an aperture of
Cereal
Starch content
Ash content
315 micrometres (microns)
500 micrometres (microns)
(1)
(2)
(3)
(4)
(5)
Wheat and rye
45%
2.5%
80%
-
Barley
45%
3.0%
80%
-
Oats
45%
5.0%
80%
-
Maize (corn) and grain sorghum
45%
2.0%
-
90%
Rice
45%
1.6%
80%
-
Buckwheat
45%
4.0%
80%
-

3. For the purposes of 1103, "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:


(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;


(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1101
Wheat or meslin flour:





1101.0010
---Wholemeal flour
Free
Free
10%
Free
mt
04610 A
1101.0090
---Other
Free
Free
10%
Free
mt
04610 B
1102
Cereal flours other than of wheat or meslin:





1102.1000
- Rye flour
10%
Free
10%
Free
mt
04719 A
1102.2000
- Maize (corn) flour
10%
Free
10%
Free
mt
04711
1102.3000
- Rice flour
10%
Free
10%
Free
mt
04719 B
1102.9000
- Other
10%
Free
10%
Free
mt
04719 C
1103
Cereal groats, meal and pellets:






- Groats and meal:





1103.1100
-- Of wheat
35%
Free
10%
Free
kg
04620 A
1103.1200
-- Of oats
35%
Free
10%
Free
kg
04722 A
1103.1300
-- Of maize (corn)
35%
Free
10%
Free
kg
04721
1103.1400
-- Of rice
35%
Free
10%
Free
kg
04722 B
1103.1900
-- Of other cereals
35%
Free
10%
Free
kg
04722 C

- Pellets:





1103.2100
-- Of wheat
35%
Free
10%
Free
kg
04620 B
1103.2900
-- Of other cereals
35%
Free
10%
Free
kg
04729
1104
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:






- Rolled or flaked grains:





1104.1100
-- Of barley
10%
Free
10%
Free
kg
04813 A
1104.1200
-- Of oats
10%
Free
10%
Free
kg
04813B
1104.1900
-- Of other cereals
10%
Free
10%
Free
kg
04813 C

- Other worked grains (for example, hulled, pearled, sliced or kibbled):





1104.2100
-- Of barley
10%
Free
10%
Free
kg
04814 A
1104.2200
-- Of oats
10%
Free
10%
Free
kg
04814 B
1104.2300
-- Of maize (corn)
10%
Free
10%
Free
kg
04814 C
1104.2900
-- Of other cereals
10%
Free
10%
Free
kg
04814 D
1104.3000
- Germ of cereals, whole, rolled, flaked or ground
10%
Free
10%
Free
kg
04815
1105
Flour, meal, powder, flakes, granules and pellets of potatoes:





1105.1000
Flour, meal and powder
35%
Free
10%
Free
kg
05641
1105.2000
- Flakes, granules and pellets
35%
Free
10%
Free
kg
05642
1106
Flour, meal and powder of the dried leguminous vegetables of 0713, of sago or of roots or tubers 0714 or of the products of Chapter 8:





1106.1000
- Of the dried leguminous vegetables of 0713
35%
Free
10%
Free
kg
05646
1106.2000
- Of sago or of roots or tubers of 0714
35%
Free
10%
Free
kg
05647
1106.3000
- Of the products of Chapter 8
35%
Free
10%
Free
kg
05648
1107
Malt, whether or not roasted:





1107.1000
- Not roasted
35%
Free
10%
Free
kg
04820 A
1107.2000
- Roasted
35%
Free
10%
Free
kg
04820 B
1108
Starches; inulin:






- Starches:





1108.1100
-- Wheat starch
35%
Free
10%
Free
kg
59211
1108.1200
-- Maize (corn) starch
35%
Free
10%
Free
kg
59212
1108.1300
-- Potato starch
35%
Free
10%
Free
kg
59213
1108.1400
-- Manioc (cassava) starch
35%
Free
10%
Free
kg
59214
1108.1900
-- Other starches
35%
Free
10%
Free
kg
59215
1108.2000
- Inulin
35%
Free
10%
Free
kg
59216
1109.0000
Wheat gluten, whether or not dried
35%
Free
10%
Free
kg
59217

________________________________


CHAPTER 12


Oil seeds and oleaginous fruits;
miscellaneous grains, seeds and fruit;
industrial or medicinal plants; straw and fodder


Notes.


1. 1207 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 0801 or 0802 or to olives (Chapter 7 or Chapter 20).


2. 1208 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 2304 to 2306.


3. For the purposes of 1209, 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".


1209 does not, however, apply to the following even if for sowing:


(a) Leguminous vegetables or sweet corn (Chapter 7);


(b) Spices or other products of Chapter 9;


(c) Cereals (Chapter 10); or


(d) Products of 1201 to 1207 or 1211.


4. 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.


1211 does not, however, apply to:


(a) Medicaments of Chapter 30;


(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or


(c) Insecticides, fungicides, herbicides, disinfectants or similar products of 3808.


5. For the purposes of 1212, "seaweeds and other algae" does not include:


(a) Dead single-cell micro-organisms of 2102;


(b) Cultures of micro-organisms of 3002; or


(c) Fertilisers of 3101 or 3105.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1201.0000
Soya beans, whether or not broken
50%
Free
10%
Free
kg
22220
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken:





1202.1000
- In shell
50%
Free
10%
Free
kg
22211
1202.2000
- Shelled, whether or not broken
50%
Free
10%
Free
kg
22212
1203.0000
Copra
35%
Free
10%
Free
kg
22310
1204.0000
Linseed, whether or not broken
35%
Free
10%
Free
kg
22340
1205.0000
Rape or colza seeds, whether or not broken
50%
Free
10%
Free
kg
22261
1206.0000
Sunflower seeds, whether or not broken
50%
Free
10%
Free
kg
22240
1207
Other oil seeds and oleaginous fruits, whether or not broken:





1207.1000
- Palm nuts and kernels
35%
Free
10%
Free
kg
22320
1207.2000
- Cotton seeds
50%
Free
10%
Free
kg
22230
1207.3000
- Castor oil seeds
50%
Free
10%
Free
kg
22350
1207.4000
- Sesamum seeds
50%
Free
10%
Free
kg
22250
1207.5000
- Mustard seeds
35%
Free
10%
Free
kg
22262
1207.6000
- Safflower seeds
35%
Free
10%
Free
kg
22270

- Other:





1207.9100
-- Poppy seeds
35%
Free
10%
Free
kg
22370 A
1207.9200
-- Shea nuts (karite nuts)
35%
Free
10%
Free
kg
22370 B
1207.9900
-- Other
35%
Free
10%
Free
kg
22370 C
1208
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard:





1208.1000
- Of soya beans
35%
Free
10%
Free
kg
22390 A
1208.9000
- Other
35%
Free
10%
Free
kg
22390 B
1209
Seeds, fruits and spores, of a kind used for sowing:






- Beet seed:





1209.1100
-- Sugar beet seed
5%
Free
10%
Free
kg
29251
1209.1900
-- Other
5%
Free
10%
Free
kg
29254 A

- Seeds of forage plants, other than beet seed:





1209.2100
-- Lucerne (alfalfa) seed
5%
Free
10%
Free
kg
29252 A
1209.2200
-- Clover (Trifolium spp.) seed
5%
Free
10%
Free
kg
29252 B
1209.2300
-- Fescue seed
5%
Free
10%
Free
kg
29252 C
1209.2400
-- Kentucky blue grass (Poa pratensis L.) seed
5%
Free
10%
Free
kg
29252 D
1209.2500
-- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed
5%
Free
10%
Free
kg
29252 E
1209.2600
-- Timothy grass seed
5%
Free
10%
Free
kg
29252 F
1209.2900
-- Other
5%
Free
10%
Free
kg
29252 G
1209.3000
- Seeds of herbaceous plants cultivated principally for their flowers
5%
Free
10%
Free
kg
29253

- Other:





1209.9100
-- Vegetable seeds
5%
Free
10%
Free
kg
29254 B
1209.9900
-- Other
5%
Free
10%
Free
kg
29259
1210
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin:





1210.1000
- Hop cones, neither ground nor powdered nor in the form of pellets
35%
Free
10%
Free
kg
05484 A
1210.2000
- Hop cones, ground, powdered or in the form of pellets; lupulin
35%
Free
10%
Free
kg
05484 B
1211
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:





1211.1000
- Liquorice roots
35%
Free
10%
Free
kg
29241
1211.2000
- Gingseng roots
35%
Free
10%
Free
kg
29242
1211.9000
- Other
35%
Free
10%
Free
kg
29249
1212
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:





1212.1000
- Locust beans, including locust bean seeds
35%
Free
10%
Free
kg
05489 A
1212.2000
- Seaweeds and other algae
35%
Free
10%
Free
kg
29297
1212.3000
- Apricot, peach or plum stones and kernels
35%
Free
10%
Free
kg
05485

- Other:





1212.9100
-- Sugar beet
35%
Free
10%
Free
kg
05487
1212.9200
-- Sugar cane
35%
Free
10%
Free
kg
05488

-- Other:





1212.9910
--- Kava
35%
Free
10%
Free
kg
05489 B
1212.9990
--- Other
35%
Free
10%
Free
kg
05489 C
1213.0000
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
35%
Free
10%
Free
kg
08111
1214
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:





1214.1000
- Lucerne (alfalfa) meal and pellets
35%
Free
10%
Free
kg
08112
1214.9000
- Other
35%
Free
10%
Free
kg
08113

_________________________


CHAPTER 13


Lac; gums, resins and other vegetable saps and extracts

Note.


1. 1302 applies, inter alia, to liquorice 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 (1704);


(b) Malt extract (1901);


(c) Extracts of coffee, tea or mate (2101);


(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);


(e) Camphor, glycyrrhizin or other products of 2914 or 2938;


(f) Medicaments of 3003 or 3004 or blood-grouping reagents (3006);


(g) Tanning or dyeing extracts (3201 or 3203);


(h) 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


(ij) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (4001).
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
1301
Lac; natural gums, resins gum-resins and oleoresins (for example, balsams):





1301.1000
-Lac
35%
Free
10%
Free
kg
29221
1301.2000
-Gum Arabic
35%
Free
10%
Free
kg
29222
1301.9000
-Other
35%
Free
10%
Free
kg
29229
1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:






-Vegetable saps and extracts:





1302.1100
--Opium
35%
Free
10%
Free
kg
29294A
1302.1200
--Of liquorice
35%
Free
10%
Free
kg
29294B
1302.1300
--Of hops
35%
Free
10%
Free
kg
29294C
1302.1400
--Of pyrethrum or of the roots of plants containing rotenone
35%
Free
10%
Free
kg
29294D
1302.1900
--Other
35%
Free
10%
Free
kg
29294E
1302.2000
-Pectic substances, pectinates and pectates
35%
Free
10%
Free
kg
29295

-Mucilages and thickeners, whether or not modified, derived from vegetable products:





1302.3100
--Agar-agar
35%
Free
10%
Free
kg
29296A
1302.3200
--Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed
35%
Free
10%
Free
kg
29296B
1302.3900
--Other
35%
Free
10%
Free
kg
29296C

_______________________


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.


2. 1401 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 (4404).


3. 1402 does not apply to wood wool (4405).


4. 1403 does not apply to prepared knots or tufts for broom or brush making (9603).
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








1401
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):





1401.1000
-Bamboos
35%
Free
10%
Free
kg
29231
1401.2000
-Rattans
35%
Free
10%
Free
kg
29232
1401.9000
-Other
35%
Free
10%
Free
kg
29239
1402
Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material:





1402.1000
-Kapok
35%
Free
10%
Free
kg
29292 A
1402.9000
-Other
35%
Free
10%
Free
kg
29292 B
1403
Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles:





1403.1000
-Broomcorn (Sorghum vulgare var. technicum)
35%
Free
10%
Free
kg
29293 A
1403.9000
-Other
35%
Free
10%
Free
kg
29293 B
1404
Vegetable products not elsewhere specified or included:





1404.1000
-Raw vegetable materials of a kind used primarily in dyeing or tanning
35%
Free
10%
Free
kg
29299 A
1404.2000
-Cotton linters
35%
Free
10%
Free
kg
26320
1404.9000
-Other
35%
Free
10%
Free
kg
29299 B

_______________________________________


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) Pig fat or poultry fat of 0209;


(b) Cocoa butter, fat or oil (1804);


(c) Edible preparations containing by weight more than 15% of the products of 0405 (generally Chapter 21);


(d) Greaves (2301) or residues of 2304 to 2306;


(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or


(f) Factice derived from oils (4002).


2. 1509 does not apply to oils obtained from olives by solvent extraction (1510).


3. 1518 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.


4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 1522.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








1501.0000
Pig fat (including lard) and poultry fat, other than that of 0209 or 1503
35%
Free
10%
Free
kg
41120
1502
Fats of bovine animals, sheep or goats, other than those of 1503:





1502.0010
---Tallow, pure (100% tallow)
5%
Free
10%
Free
kg
41132 A
1502.0090
---Other
20%
Free
10%
Free
kg
41132 B
1503.0000
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
35%
Free
10%
Free
kg
41133
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:





1504.1000
-Fish-liver oils and their fractions
35%
Free
10%
Free
kg
41111
1504.2000
-Fats and oils and their fractions, of fish, other than liver oils
35%
Free
10%
Free
kg
41112
1504.3000
-Fats and oils and their fractions, of marine mammals
35%
Free
10%
Free
kg
41113
1505
Wool grease and fatty substances derived therefrom (including lanolin):





1505.1000
-Wool grease, crude
35%
Free
10%
Free
kg
41134
1505.9000
-Other
35%
Free
10%
Free
kg
41135
1506.0000
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
35%
Free
10%
Free
kg
41139
1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified:





1507.1000
-Crude oil, whether or not degummed
50%
Free
10%
Free
L
42111
1507.9000
-Other
20%
Free
10%
Free
L
42119
1508
Ground-nut oil and its fractions, whether or not refined, but not chemically modified:





1508.1000
-Crude oil
50%
Free
10%
Free
L
42131
1508.9000
-Other
20%
Free
10%
Free
L
42139
1509
Olive oil and its fractions, whether or not refined, but not chemically modified:





1509.1000
-Virgin
50%
Free
10%
Free
L
42141
1509.9000
-Other
20%
Free
10%
Free
L
42142
1510
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:





1510.0010
---Crude oil
50%
Free
10%
Free
L
42149 A
1510.0090
---Other
20%
Free
10%
Free
L
42149 B
1511
Palm oil and its fractions, whether or not refined, but not chemically modified:





1511.1000
-Crude oil
50%
Free
10%
Free
L
42221
1511.9000
-Other
20%
Free
10%
Free
L
42229
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified:

-Sunflower-seed or safflower oil and fractions thereof:





1512.1100
--Crude oil
50%
Free
10%
Free
L
42151
1512.1900
--Other

-Cotton-seed oil and its fractions:
20%
Free
10%
Free
L
42159
1512.2100
--Crude oil, whether or not gossypol has been removed
50%
Free
10%
Free
L
42121
1512.2900
--Other
20%
Free
10%
Free
L
42129
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified:

-Coconut (copra) oil and its fractions:





1513.1100
--Crude oil
50%
Free
10%
Free
L
42231
1513.1900
--Other

-Palm kernel or babassu oil and fractions thereof:
20%
Free
10%
Free
L
42239
1513.2100
--Crude oil
50%
Free
10%
Free
L
42241
1513.2900
--Other
20%
Free
10%
Free
L
42249
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified:





1514.1000
-Crude oil
50%
Free
10%
Free
L
42171
1514.9000
-Other
20%
Free
10%
Free
L
42179
1515
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:





1515.1100
--Crude oil
50%
Free
10%
Free
L
42211
1515.1900
--Other

-Maize (corn) oil and its fractions:
20%
Free
10%
Free
L
42219
1515.2100
--Crude oil
50%
Free
10%
Free
L
42161
1515.2900
--Other

-Castor oil and its fractions:
20%
Free
10%
Free
L
42169
1515.3010
---Crude oil
50%
Free
10%
Free
L
42250 A
1515.3090
---Other

-Tung oil and its fractions:
20%
Free
10%
Free
L
42250 B
1515.4010
---Crude oil
50%
Free
10%
Free
L
42291 A
1515.4090
---Other

-Sesame oil and its fractions:
20%
Free
10%
Free
L
42291 B
1515.5010
---Crude oil
50%
Free
10%
Free
L
42180 A
1515.5090
---Other

-Jojoba oil and its fractions:
20%
Free
10%
Free
L
42180 B
1515.6010
---Crude oil
50%
Free
10%
Free
L
42299 A
1515.6090
---Other
20%
Free
10%
Free
L
42299 B

-Other:





1515.9010
---Crude oil
50%
Free
10%
Free
L
42299 C
1515.9090
---Other
20%
Free
10%
Free
L
42299 D
1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:

-Animal fats and oils and their fractions:





1516.1010
---Crude oils and fats
50%
Free
10%
Free
L
43121 A
1516.1090
---Other

-Vegetable fats and oils and their fractions:
20%
Free
10%
Free
L
43121 B
1516.2010
---Crude oils and fats
50%
Free
10%
Free
L
43122 A
1516.2090
---Other
20%
Free
10%
Free
L
43122 B
1517
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:

-Margarine, excluding liquid margarine:

---Polyunsaturated:





1517.1011
----Without added salt
10%
Free
10%
Free
kg
09101 A
1517.1012
----With added salt

-Other:
10%
Free
10%
Free
kg
09101 B
1517.9010
---Dripping
10%
Free
10%
Free
kg
09109 A
1517.9090
---Other
20%
Free
10%
Free
kg
09109 B
1518.0000
Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerized 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
50%
Free
10%
Free
L
43110
1520.0000
Glycerol, crude; glycerol waters and glycerol lyes
35%
Free
10%
Free
kg
51200-01
1521
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:





1521.1000
-Vegetable waxes
35%
Free
10%
Free
kg
43141
1521.9000
-Other
35%
Free
10%
Free
kg
43142
1522.0000
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
35%
Free
10%
Free
kg
43133

____________________________


SECTION IV


PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES


Note.


1. In this Section, "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.


____________________________


CHAPTER 16


Preparations 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 0504.


2. Food preparations fall in this Chapter provided that they contain more than 20% 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 1902 or to the preparations of 2103 or 2104.


Subheading Notes.


1. For the purposes of 1602.10, "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 net weight content not exceeding 250 g. 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 1602.


2. The fish and crustaceans specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








1601.0000
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
50%
Free
10%
Free
kg
01720
1602
Other prepared or preserved meat, meat offal or blood:





1602.1000
-Homogenised preparations
50%
Free
10%
Free
kg
09811
1602.2000
-Of liver of any animal
50%
Free
10%
Free
kg
01730

-Of poultry of 0105:





1602.3100
--Of turkeys
50%
Free
10%
Free
kg
01740 A
1602.3200
--Of fowls of the species Gallus domesticus
50%
Free
10%
Free
kg
01740 B
1602.3900
--Other
50%
Free
10%
Free
kg
01740 C

-Of swine:





1602.4100
--Hams and cuts thereof
50%
Free
10%
Free
kg
01750 A
1602.4200
--Shoulders and cuts thereof
50%
Free
10%
Free
kg
01750 B
1602.4900
--Other, including mixtures

-Of bovine animals:
50%
Free
10%
Free
kg
01750 C
1602.5010
---Corned beef
50%
Free
10%
Free
kg
01760 A
1602.5090
---Other
50%
Free
10%
Free
kg
01760 B

-Other including preparations of blood of any animal:





1602.9010
---Corned meat of sheep or lamb
50%
Free
10%
Free
kg
01790 A
1602.9020
---Corned meat of other animal
50%
Free
10%
Free
kg
01790 B
1602.9090
---Other
50%
Free
10%
Free
kg
01790 C
1603.0000
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
50%
Free
10%
Free
kg
01710
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:

-Fish, whole or in pieces, but not minced:





1604.1100
--Salmon
Free
Free
10%
Free
kg
03711
1604.1200
--Herrings
Free
Free
10%
Free
kg
03712 A
1604.1300
--Sardines, sardinella and brisling or sprats
Free
Free
10%
Free
kg
03712 B
1604.1400
--Tunas, skipjack and bonito (sarda spp.)
Free
Free
10%
Free
kg
03713
1604.1500
--Mackerel
Free
Free
10%
Free
kg
03714
1604.1600
--Anchovies
Free
Free
10%
Free
kg
03715
1604.1900
--Other
Free
Free
10%
Free
kg
03715 A
1604.2000
-Other prepared or preserved fish
Free
Free
10%
Free
kg
03716 B
1604.3000
-Caviar and caviar substitutes
Free
Free
10%
Free
kg
03717
1605
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:





1605.1000
- Crab
50%
Free
10%
Free
kg
03721 A
1605.2000
- Shrimps and prawns
50%
Free
10%
Free
kg
03721 B
1605.3000
- Lobster
50%
Free
10%
Free
kg
03721 C
1605.4000
- Other crustaceans

- Other:
50%
Free
10%
Free
kg
03721 D
1605.9010
---Smoked
50%
Free
10%
Free
kg
03722 A
1605.9090
---Other
50%
Free
10%
Free
kg
03722 B

_____________________


CHAPTER 17


Sugars and sugar confectionery


Note.


1. This Chapter does not cover:


(a) Sugar confectionery containing cocoa (1806);


(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of 2940; or


(c) Medicaments or other products of Chapter 30.


Subheading Note.


1. For the purposes of 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to polarimeter reading of less than 99.5 Degrees.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








1701
Cane or beet sugar and chemically pure sucrose, in solid form:

- Raw sugar not containing added flavouring or colouring matter:





1701.1100
- - Cane sugar
Free
Free
10%
Free
mt
06111
1701.1200
- - Beet sugar

- Other:
Free
Free
10%
Free
mt
06112
1701.9100
- - Containing added flavouring or colouring matter
10%
Free
10%
Free
kg
06121
1701.9900
- - Other
10%
Free
10%
Free
kg
06129
1702
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





1702.1100
- - Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter
35%
Free
10%
Free
kg
06191A
1702.1900
- - Other
35%
Free
10%
Free
kg
06191B
1702.2000
- Maple sugar and maple syrup
35%
Free
10%
Free
kg
06912
1702.3000
- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
35%
Free
10%
Free
kg
06913
1702.4000
- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose
35%
Free
10%
Free
kg
06194
1702.5000
-Chemically pure fructose
35%
Free
10%
Free
kg
06195
1702.6000
- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose
35%
Free
10%
Free
kg
06196
1702.9000
- Other, including invert sugar
35%
Free
10%
Free
kg
06199
1703
Molasses resulting from the extraction or refining of sugar:





1703.1000
- Cane molasses
35%
Free
10%
Free
kg
06151
1703.9000
- Other
35%
Free
10%
Free
kg
006159
1704
Sugar confectionary (including white chocolate), not containing cocoa:





1704.1000
- Chewing gum, whether or not sugar-coated
50%
45%
10%
Free
kg
06221
1704.9000
-Other
50%
45%
10%
Free
kg
06229

________________________


CHAPTER 18


Cocoa and cocoa preparations


Notes.


1. This Chapter does not cover the preparations of 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.


2. 1806 includes sugar confectionary containing cocoa and subject to Note 1 to this Chapter, other food preparations containing cocoa.
Imports
Export
Statistical
Tariff item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








1801.0000
Cocoa beans, whole or broken, raw or roasted
35%
Free
10%
Free
kg
07210
1802.0000
Cocoa shells, husks, skins and other cocoa waste
35%
Free
10%
Free
kg
07250
1803
Cocoa paste, whether or not defatted:





1803.1000
- Not defatted
35%
Free
10%
Free
kg
07231
1803.2000
- Wholly or partly defatted
35%
Free
10%
Free
kg
07232
1804.0000
Cocoa butter, fat and oil
35%
Free
10%
Free
kg
07240
1805.0000
Cocoa powder, not containing added sugar or other sweetening matter
20%
Free
10%
Free
kg
07220
1806
Chocolate and other food preparations containing cocoa:





1806.1000
- Cocoa powder, containing sugar or other sweetening matter
50%
45%
10%
Free
kg
07310
1806.2000
- 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 2 kg

- Other, in blocks, slabs or bars:
50%
45%
10%
Free
kg
07320
1806.3100
- - Filled
50%
45%
10%
Free
kg
07330A
1806.3200
- - Not filled
50%
45%
10%
Free
kg
07330B
1806.9000
- Other
50%
45%
10%
Free
kg
07390

_______________________________


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 1902, 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);


(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (2309); or


(c) Medicaments or other products of Chapter 30.


2. In this Chapter, "flour" and "meal" mean:


(a) Cereal flour and meal of Chapter 11,


(b) Flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (0712), of potatoes (1105) or of dried leguminous vegetables (1106).


3. 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of 1806 (1806).


4. For the purposes of 1904, "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








1901
Malt extract; food preparations of flour, 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 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:





1901.1000
- Preparations for infant use, put up for retail sale
Free
Free
10%
Free
kg
09893
1901.2000
- Mixes and doughs for the preparation of bakers' wares of 1905
50%
Free
10%
Free
kg
04850

-Other:





1901.9010
- - - Malt extracts
50%
Free
10%
Free
kg
09894A
1901.9020
- - - Preparations for making beverages
50%
Free
10%
Free
kg
09894B
1901.9090
- - - Other
50%
Free
10%
Free
kg
09894C
1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

- Uncooked pasta, not stuffed or otherwise prepared:

- - Containing eggs:





1902.1110
- - - Macaroni, spaghetti or vermicelli
10%
Free
10%
Free
kg
04830A
1902.1120
- - - Instant noodles
20%
Free
10%
Free
kg
04830B
1902.1190
- - - Other
- - Other
50%
Free
10%
Free
kg
04830C
1902.1910
- - - Macaroni, spaghetti or vermicelli
10%
Free
10%
Free
kg
04830D
1902.1920
- - - Instant noodles
20%
Free
10%
Free
kg
04830E
1902.1990
- - - Other
50%
Free
10%
Free
kg
004830F
1902.2000
- Stuffed pasta, whether or not cooked or otherwise prepared
20%
Free
10%
Free
kg
09891A
1902.3000
- Other pasta
20%
Free
10%
Free
kg
09891B
1902.4000
- Couscous
20%
Free
10%
Free
kg
09891C
1903.0000
Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
50%
Free
10%
Free
Kg
05645
1904
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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included:

-Prepared foods obtained by the swelling or roasting of cereals or cereal products:





1904.1010
- - - Containing added sugar or other sweetening matter or cocoa
50%
Free
10%
Free
kg
04811A
1904.1090
- - - Other
50%
Free
10%
Free
kg
04811B
1904.2000
- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
50%
Free
10%
Free
kg
04811C
1904.9000
- Other
50%
Free
10%
Free
kg
04812
1905
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:





1905.1000
- Crispbread
50%
Free
10%
Free
kg
04841
1905.2000
- Gingerbread and the like
50%
Free
10%
Free
kg
04842A

- Sweet biscuits; waffles and wafers:





1905.3010
- - - Communion wafers
50%
Free
10%
Free
kg
04842B
1905.3020
- - - Containing cream or chocolate
50%
Free
10%
Free
kg
04842C
1905.3090
- - - Other
50%
Free
100%
Free
kg
04842D
1905.4000
- Rusks, toasted bread and similar toasted products
50%
Free
10%
Free
kg
04841

- Other:





1905.9010
- - - Pastries, cakes and pancakes
50%
Free
10%
Free
kg
04849A
1905.9020
- - -Pizza
50%
Free
10%
Free
kg
04849B
1905.9030
- - - Crisp savoury food products
50%
Free
10%
Free
kg
04849C
1905.9040
- - - Ordinary bread
50%
Free
10%
Free
kg
04849D
1905.9090
- - - Other
50%
Free
10%
Free
kg
04849E

____________________


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); or


(c) Homogenised composite food preparation of 2104.


2. 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionary (1704) or chocolate confectionary (1806).


3. 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of 1105 or 1106 (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 2002.


5. For the purposes of 2009, "juices, unfermented and not containing added spirit" means juice of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.


Subheading Notes.


1. For the purposes of 2005.10, "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 250 g. 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.


2005.10 takes precedence over all other subheadings of 2005.


2. For the purposes of 2007.10, "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or dietetic purposes, in containers of a net weight content not exceeding 250 g. 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.


2007.10 takes precedence over all other subheadings f 2007.
Imports
Exports
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of 2006:





2005.1000
- Homogenised vegetables
60%
Free
10%
Free
kg
09812
2005.2000
- Potatoes
60%
Free
10%
Free
kg
05676
2005.4000
- Peas (Pisum sativum)
60%
Free
10%
Free
kg
05679A

- Beans(Vigna spp., Phaseolus spp.):





2005.5100
- - Beans, shelled
60%
Free
10%
Free
kg
05679B
2005.5900
- - Other
60%
Free
10%
Free
kg
05679C
2005.6000
- Asparagus
60%
Free
10%
Free
kg
05679D
2005.7000
- Olives
60%
Free
10%
Free
kg
05679E
2005.8000
- Sweet corn (Zea mays var. saccharata)
60%
Free
10%
Free
kg
05677
2005.9000
- Other vegetables and mixtures of vegetables
60%
Free
10%
Free
kg
05679F
2006.0000
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)
60%
Free
10%
Free
kg
06210
2007
Jams, fruit jellies, marmalades, fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter:





2007.1000
-Homogenised preparations

-Other
60%
Free
10%
Free
kg
09813
2007.9100
- - Citrus fruit

-Other
60%
Free
10%
Free
kg
05810A
2007.9910
- - - Peanut puree or pastes
60%
Free
10%
Free
kg
05810B
2007.9990
- - - Other
60%
Free
10%
Free
kg
05810C
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:

- Nuts, ground-nuts and other seeds, whether or not mixed together:

- - Ground-nuts:





2008.1110
- - - Peanut butter
60%
Free
10%
Free
kg
05892A
2008.1190
- - - Other
60%
Free
10%
Free
kg
05892B
2008.1900
- - Other, including mixtures
60%
Free
10%
Free
kg
05892C
2008.2000
- Pineapples
60%
Free
10%
Free
kg
05893
2008.3000
- Citrus fruit
60%
Free
10%
Free
kg
05894
2008.4000
- Pears
60%
Free
10%
Free
kg
05896A
2008.5000
- Apricots
60%
Free
10%
Free
kg
05895A
2008.6000
- Cherries
60%
Free
10%
Free
kg
05895B
2008.7000
- Peaches
60%
Free
10%
Free
kg
05895C
2008.8000
- Strawberries
60%
Free
10%
Free
kg
05896B

- Other, including mixtures other than those of 2008.19:





2008.9100
- - Palm hearts
60%
Free
10%
Free
kg
05896C
2008.9200
- - Mixtures
60%
Free
10%
Free
kg
05897
2008.9900
- - Other
60%
Free
10%
Free
kg
05896D
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing sugar or other sweetening matter:






- Orange juice:





2009.1100
- - Frozen
60%
Free
10%
Free
L
05910A
2009.1900
- - Other
60%
Free
10%
Free
L
05910B
2009.2000
- Grapefruit juice
60%
Free
10%
Free
L
05920
2009.3000
- Juice of any other single citrus fruit
60%
Free
10%
Free
L
05930
2009.4000
- Pineapples juice
60%
Free
10%
Free
L
05991
2009.5000
- Tomato juice
60%
Free
10%
Free
L
05992
2009.6000
- Grape juice (including grape must)
60%
Free
10%
Free
L
05993
2009.7000
- Apple juice
60%
Free
10%
Free
L
05994
2009.8000
- Juice of any other single fruit or vegetable
60%
Free
10%
Free
L
05995
2009.9000
- Mixtures of juices
60%
Free
10%
Free
L
05996

_______________________


CHAPTER 21


Miscellaneous edible preparations


Notes.


1. This Chapter does not cover:


(a) Mixed vegetables of 0712;


(b) Roasted coffee substitutes containing coffee in any proportion (0901);


(c) Flavoured tea of 0902;


(d) Spices or other products of 0904 to 0910;


(e) Food preparations, other than the products described in 2103 or 2104, 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);


(f) Yeast put up as a medicament or other products of 3003 or 3004; or


(g) Prepared enzymes of 3507.


2. Extracts of the substitutes referred to in Note 1(b) above are to be classified in 2101.


3. For the purposes of 2104, "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredient 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 250 g. 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 preparation may contain a small quantity of visible pieces of ingredients.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








2101
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:

- - Extracts, essences and concentrates:





2101.1110
- - - Instant coffee
50%
Free
10%
Free
kg
07131A
2101.1190
- - - Other
50%
Free
10%
Free
kg
07131B

- - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:





2101.1210
- - - Instant coffee
50%
Free
10%
Free
kg
07131C
2101.1290
- - - Other
50%
Free
10%
Free
kg
07131D

- 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:





2101.2010
- - - Instant tea
50%
Free
10%
Free
kg
07432A
2101.2090
- - - Other
50%
Free
10%
Free
kg
07432B
2101.3000
- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
50%
Free
10%
Free
kg
07133
2102
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of 3002); prepared baking powders:






- Active yeasts:





2102.1010
- - - Brewery yeast
35%
Free
10%
Free
kg
09860A
2102.1020
- - - Bakers' yeast
35%
Free
10%
Free
kg
09860B
2102.1090
- - - Other
35%
Free
10%
Free
kg
09860C
2102.2000
- Inactive yeasts; other single- cell micro-organisms, dead
35%
Free
10%
Free
kg
09860D
2102.3000
- Prepared baking powders
35%
Free
10%
Free
kg
09860E
2103
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:





2103.1000
- Soya sauce
20%
Free
10%
Free
kg
09841
2103.2000
- Tomato ketchup and other tomato sauces
50%
Free
10%
Free
kg
09842
2103.3000
- Mustard flour and meal and prepared mustard
60%
Free
10%
Free
kg
09843
2103.9010
- - - Salad dressings
50%
Free
10%
Free
kg
09849A
2103.9090
- - - Other
50%
Free
10%
Free
kg
09849B
2104
Soups and broths and preparation therefor; homogenised composite food preparations:





2104.1000
- Soups and broths and preparations therefor
60%
Free
10%
Free
kg
09850

- Homogenised composite food preparations:





2104.2010
- - - Baby foods
Free
Free
10%
Free
kg
09814A
2104.2090
- - - Other
60%
Free
10%
Free
kg
09814B
2105
Ice cream and other edible ice, whether or not containing cocoa:





2105.0010
- - - Ice cream
50%
Free
10%
Free
L
02233A
2105.0090
- - - Other
50%
Free
10%
Free
L
02233B
2106
Food preparation not elsewhere specified or included:





2106.1000
- Protein concentrates and textured protein substances
50%
Free
10%
Free
kg
09899B

- Other:





2106.9010
- - - Food preparations of flour or meal
50%
Free
10%
Free
kg
09899C
2106.9020
- - - Preparations for making non-alcoholic beverages or cordials
50%
Free
1-0%
Free
kg
09899D
2106.9030
- - - Other powders and preparations for making beverages, other than those with a basis of milk
50%
Free
10%
Free
kg
09899E
2106.9040
- - - Ice cream mix
50%
Free
10%
Free
kg
09899F
2106.9050
- - - Concentrates and premixes for production of bread
50%
Free
10%
Free
kg
09899G
2106.9090
- - - Other
50%
Free
10%
Free
kg
09899H

______________________________


CHAPTER 22


Beverages, spirits and vinegar

Notes.


1. This Chapter does not cover:


(a) Products of this Chapter (other than those of 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally 2103);


(b) Sea water (2501);


(c) Distilled or conductivity water or water of similar purity (2851);


(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (2915);


(e) Medicaments of 3003 or 3004; or


(f) Perfumery or toilet preparation (Chapter 33).


2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20 Degrees C.


3. For the purposes of 2202, "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.


Subheading Note.


1. For the purposes of 2204.10, "sparkling wine" means wine which, when kept at a temperature of 20 Degrees C in closed containers, has an excess pressure of not less than 300 kPa.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:

- Mineral waters and aerated waters:





2201.1010
- - - Natural waters or spa water
60%
20%
10%
Free
L
11101A
2201.1090
- - - Other
60%
20%
10%
Free
L
11101B
2201.9000
- Other
60%
20%
10%
Free
L
11101C
2202
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 2009:

-Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:





2202.1010
#
- - - Containing added sugar
60%
20%
10%
Free
L
1102A
2202.1020
#
- - - Containing other sweetening matter
60%
20%
10%
Free
L
1102B
2202.1090
#
- - - Other
60%
20%
10%
Free
L
11102C
2202.9000
#
- Other
60%
20%
10%
Free
L
11102D
2203
Beer made from malt:





2203.0010
#
- - - Not exceeding 3% by volume of alcohol
60%
55% or, $0.96 per litre, whichever the higher
10%
Free
L
11230A
2203.0090
#
- - - Other
60%
55% or, $0.96 per litre, whichever the higher
10%
Free
L
11230B
2204
Wine of fresh grapes, including fortified wines; grape must other than that of 2009:





2204.1000
- Sparkling wine
60%
20%
10%
Free
L
11215

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:





2204.2100
- - In containers holding 2 L or less
60%
20%
10%
Free
L
11217A
2204.2900
- - Other
60%
20%
10%
Free
L
11217B
2204.3000
- Other grape must
35%
20%
10%
Free
L
11211
2205
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:

- In containers holding 2L or less:





2205.1010
- - -Sacramental wines
50%
Free
10%
Free
L
11213A
2205.1090
- - -Other
60%
20%
10%
Free
L
11213B

- Other:






# Note: additional container tax of $0.50 applies to bottles and cans containing goods of 2202 and 2203
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








2205.9010
- - - Sacramental wines
50%
Free
10%
Free
L
11213C
2205.9090
- - - Other
60%
20%
10%
Free
L
11213D
2206.0000
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
60%
20%
10%
Free
L
11220
2207
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength:





2207.1000
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
35%
Free
10%
Free
L
51215
2207.2000
- Ethyl alcohol and other spirits, denatured, of any strength
35%
Free
10%
Free
L
51200-02
2208
Undenatured ethyl of an alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages:





2208.2000
- Spirits obtained by distilling grape wine or grape marc
50%
60%
10%
Free
L
11242

- Whiskies:





2208.3010
- - - Less than 57.12% by volume of alcohol
50%
60%
10%
Free
L
11241A
2208.3090
- - - 57.12% or more by volume of alcohol
50%
60%
10%
Free
L
11241B

- Rum and tafia:





2208.4010
- - - Less than 57.12% by volume of alcohol
50%
60%
10%
Free
L
11244A
2208.4090
- - - 57.12% or more by volume of alcohol
50%
60%
10%
Free
L
11244B

- Gin and Geneva:





2208.5010
- - - Less than 57.12% by volume of alcohol
50%
60%
10%
Free
L
11245A
2208.5090
- - - 57.12% or more by volume of alcohol
50%
60%
10%
Free
L
11245B
2208.6010
- - - Less than 57.12% by volume of alcohol
50%
60%
10%
Free
L
11249A
2208.6090
- - - 57.12% or more by volume of alcohol
50%
60%
10%
Free
L
11249B

- Liqueurs and cordials:





2208.7010
- - - Less than 57.12% by volume of alcohol
50%
60%
10%
Free
L
11249C
2208.7090
- - - 57.12% or more by volume of alcohol
50%
60%
10%
Free
L
11249D

- Other:





2208.9010
- - - Less than 57% by volume of alcohol
50%
60%
10%
Free
L
11249E
2208.9020
- - - 57.12 or more by volume of alcohol but less than 80% by volume of alcohol
50%
60%
10%
Free
L
11249F
2208.9090
- - - 80% or more by volume of alcohol
50%
60%
10%
Free
L
11249G
2209.0000
Vinegar and substitutes for vinegar obtained from acetic acid
50%
60%
10%
Free
L
09844

__________________


CHAPTER 23


Residues and waste from the food industries;
prepared animal fodder


Note.


1. 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials 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.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








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:





2301.1000
- Flours, meals and pellets, of meat or meat offal; greaves
5%
Free
10%
Free
kg
08141
2301.2000
- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
5%
Free
10%
Free
kg
08142
2302
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:





2302.1000
- Of maize (corn)
5%
Free
10%
Free
kg
08124
2302.2000
- Of rice
5%
Free
10%
Free
kg
08125
2302.3000
- Of wheat
5%
Free
10%
Free
kg
08126
2302.4000
- Of other cereals
5%
Free
10%
Free
kg
08129
2302.5000
- Of leguminous plants
5%
Free
10%
Free
kg
08123
2303
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:





2303.1000
- Residues of starch manufacture and similar residues
35%
Free
10%
Free
kg
08151
2303.2000
- Beet-pulp, bagasse and other waste of sugar manufacture
35%
Free
10%
Free
kg
08152
2303.3000
- Brewing or distilling dregs and waste
35%
Free
10%
Free
kg
08153
2304.0000
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil
35%
Free
10%
Free
kg
08131
2305.0000
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
35%
Free
10%
Free
kg
08132
2306
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:





2306.1000
- Of cotton seeds
35%
Free
10%
Free
kg
08133
2306.2000
- Of linseed
35%
Free
10%
Free
kg
08134
2306.3000
- Of sunflower seeds
35%
Free
10%
Free
kg
08135
2306.4000
- Of rape or colza seeds
35%
Free
10%
Free
kg
08136
2306.5000
- Of coconut or copra
35%
Free
10%
Free
kg
08137
2306.6000
- Of palm nuts or kernels
35%
Free
10%
Free
kg
08138
2306.7000
- Of maize(corn) germ
35%
Free
10%
Free
kg
08139A
2306.9000
- Other
35%
Free
10%
Free
kg
08139B
2307.0000
Wine lees; argol
35%
Free
10%
Free
kg
08194
2308
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:





2308.1000
- Acorns and horse-chestnuts
5%
Free
10%
Free
kg
08119A
2308.9000
- Other
5%
Free
10%
Free
kg
08119B
2309
Preparations of a kind used in animal feeding:





2309.1000
- Dog or cat food, put up for retail sale
50%
Free
10%
Free
kg
08195

- Other:





2309.9010
- - - "Premix" feed mainly for swine
20%
Free
10%
Free
kg
08199A
2309.9020
- - - "Premix" mainly for poultry
20%
Free
10%
Free
kg
08199B
2309.9090
- - - Other
20%
Free
10%
Free
kg
08199C

______________________________


CHAPTER 24


Tobacco and manufactured tobacco substitutes


Note.


1. This Chapter does not cover medicinal cigarettes (Chapter 30).
Import
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








2401
Unmanufactured tobacco; tobacco refuse:





2401.1000
- Tobacco, not stemmed/stripped
35%
Free
10%
Free
kg
12110
2401.2000
-Tobacco, partly or wholly stemmed/stripped
35%
Free
10%
Free
kg
12120
2401.3000
- Tobacco refuse
35%
Free
10%
Free
kg
12130
2402
Cigars, cheroots, cigarillios and cigarettes, of tobacco or tobacco substitutes:





2402.1000
- Cigars, cheroots and cigarillios, containing tobacco
60%
140%
10%
Free
kg
12210
2402.2000
- Cigarettes containing tobacco
60%
140% or $69.02 per kg or 1,000 sticks of cigarettes, whichever the higher
10%
Free
'000
12220
2402.9000
- Other
60%
140%
10%
Free
kg
12231
2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences:






-Smoking tobacco, whether or not containing tobacco substitutes in any proportion:





2403.1010
- - - Twist or stick tobacco
50%
140%
10%
Free
kg
12232A
2403.1020
- - - Manufatured tobacco, not for retail sale ( for the production of cigarettes)
35%
Free
10%
Free
kg
12232B
2403.1090
- - - Other
50%
140% or, $50.15 per kg, whichever the higher
10%
Free
kg
12232C

- Other:





2403.9100
- - "Homogenised" or "reconstituted" tobacco
35%
Free
10%
Free
kg
12239A
2403.9900
- - - Other
35%
Free
10%
Free
kg
12239B

__________________________________


SECTION V


MINERAL PRODUCTS


_____________________


CHAPTER 25


Salt; sulphur; earths and stone; plastering
material, 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, magnetic separation or other mechanical 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 product particularly suitable for specific use rather than general use.


2. This Chapter does not cover:


(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (2802);


(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (2821);


(c) Medicaments or other products of Chapter 30;


(d) Perfumery, cosmetic or toilet preparations (Chapter 33);


(e) Setts, curbstones or flagstones (6801); mosaic cubes or the like (6802); roofing, facing or damp course states (6803);


(f) Precious or semi-precious stones (7102 or 7103);


(g) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of 3824; optical elements of sodium chloride or of magnesium oxide (9001);


(h) Billiard chalks (9504); or


(ij) Writing or drawing chalks or tailors' chalks (9609).


3. Any products classifiable in 2517 and any other heading of the Chapter are to be classified in 2517.


4. 2530 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 pottery.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








2501
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:





2501.0010
- - - Iodised
Free
Free
10%
Free
kg
27830A
2501.0090
- - - Other
Free
Free
10%
Free
kg
27830B
2502.0000
Unroasted iron pyrites
35%
Free
10%
Free
kg
27420
2503.0000
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
35%
Free
10%
Free
kg
27412
2504
Natural graphite:





2504.1000
- In powders or in flakes
35%
Free
10%
Free
kg
27822A
2504.9000
- Other
35%
Free
10%
Free
kg
27822B
2505
Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter 26:





2505.1000
- Silica sands and quartz sands
35%
Free
10%
Free
kg
27331
2505.9000
- Other
35%
Free
10%
Free
kg
27339
2506
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:





2506.1000
- Quartz
35%
Free
10%
Free
kg
27851A

- Quartzite:





2506.2100
- Crude or roughly trimmed
35%
Free
10%
Free
kg
27851B
2506.2900
- Other
35%
Free
10%
Free
kg
27851C
2507.0000
Kaolin and other kaolinic clays, whether or not calcined
35%
Free
10%
Free
kg
27826
2508
Other clays (not including expanded clays of 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earth:





2508.1000
- Bentonite
35%
Free
10%
Free
kg
27827
2508.2000
- Decolourising earths and fuller's earth
35%
Free
10%
Free
kg
27829A
2508.3000
- Fire-clay
35%
Free
10%
Free
kg
27829B
2508.4000
- Other clays
35%
Free
10%
Free
kg
27829C
2508.5000
- Andalusite, kyanite and sillimanite
35%
Free
10%
Free
kg
27829D
2508.6000
- Mullite
35%
Free
10%
Free
kg
27829E
2508.7000
- Charmotte or dinas earths
35%
Free
10%
Free
kg
27829F
2509.0000
Chalk
35%
Free
10%
Free
kg
27891
2510
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk:





2510.1000
-Unground
35%
Free
10%
Free
kg
27231
2510.2000
- Ground
35%
Free
10%
Free
kg
27232
2511
Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of 2816:





2511.1000
- Natural barium sulphate (barites)
35%
Free
10%
Free
kg
27892A
2511.2000
- Natural barium carbonate (witherite)
35%
Free
10%
Free
kg
27892B
2512.0000
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
35%
Free
10%
Free
kg
27895
2513
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated:






- pumic stone:





2513.1100
- - Crude or in irregular pieces, including crushed pumice ("birnskies")
35%
Free
10%
Free
kg
27722A
2513.1900
- - Other
35%
Free
10%
Free
kg
27729
2513.2000
- Emery, natural corundum, natural garnet and other natural abrasives
35%
Free
10%
Free
kg
27722B
2514.0000
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
35%
Free
10%
Free
kg
27311
2515
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:






- Marble and travertine:





2515.1100
- - Crude or roughly trimmed
35%
Free
10%
Free
kg
27312A
2515.1200
- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square shape)
35%
Free
10%
Free
kg
27312B
2515.2000
- Ecaussine and other calcareous monumental or building stone; alabaster
35%
Free
10%
Free
kg
27312C
2516
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:





2516.1100
- - Crude or roughly trimmed
35%
Free
10%
Free
kg
27313C
2516.2200
- - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
35%
Free
10%
Free
kg
27313E
2516.9000
- Other monumental or building stone
35%
Free
10%
Free
kg
27313E
2517
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 heat-treated:





2517.1000
- 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
35%
Free
10%
Free
kg
27340A
2517.2000
- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in 2517.10
35%
Free
10%
Free
kg
27340B
2517.3000
- Tarred macadam
35%
Free
10%
Free
kg
27340C

- Granules, chippings and powder, of stones of 25.15 or 25.16, whether or not heat-treated:





2517.4100
- - Of marble
35%
Free
10%
Free
kg
27340D
2517.4900
- - Other
35%
Free
10%
Free
kg
27340E
2518
Dolomite, whether or not calcined; dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite):





2518.1000
- Dolomite not calcined
35%
Free
10%
Free
kg
27823A
2518.2000
- Calcined dolomite
35%
Free
10%
Free
kg
27823B
2518.3000
- Agglomerated dolomite (including tarred dolomite)
35%
Free
10%
Free
kg
27823C
2519
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:





2519.1000
- Natural magnesium carbonate (magnesite)
35%
Free
10%
Free
kg
27824
2519.9000
- Other
35%
Free
10%
Free
kg
27825
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders:





2520.1000
- Gypsum; anhydrite
35%
Free
10%
Free
kg
27323
2520.2000
- Plasters
35%
Free
10%
Free
kg
27324
2521.0000
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
35%
Free
10%
Free
kg
27322
2522
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of 2825:





2522.1000
- Quicklime
35%
Free
10%
Free
kg
66111
2522.2000
- Slaked lime
35%
Free
10%
Free
kg
66112
2522.3000
- Hydraulic lime
35%
Free
10%
Free
kg
66113
2523
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers:





2523.1000
- Cement clinkers
35%
Free
10%
Free
kg
66121

- Portland cement:





2523.2100
- - White cement, whether or not artificially coloured
35%
Free
10%
Free
kg
66122A
2523.2900
- - Other
35%
Free
10%
Free
kg
66122B
2523.3000
- Aluminous cement
35%
Free
10%
Free
kg
66123
2523.9000
- Other hydraulic cements
35%
Free
10%
Free
kg
66129
2524.000
Asbestos
35%
Free
10%
Free
kg
27840
2525
Mica, including splittings; mica waste:





2525.1000
- Crude mica and mica rifted into sheets or splittings
35%
Free
10%
Free
kg
27852A
2525.2000
- Mica powder
35%
Free
10%
Free
kg
27852B
2525.3000
- Mica waste
35%
Free
10%
Free
kg
27852C
2526
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:





2526.1000
- Not crushed, not powdered
35%
Free
10%
Free
kg
27893A
2526.2000
- Crushed or powdered
35%
Free
10%
Free
kg
27893B
2527.0000
Natural cryolite; natural chiolite
35%
Free
10%
Free
kg
27855
2528
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 H2BO2 calculated on the dry weight:





2528.1000
- Natural sodium borates and concentrates thereof (whether or not calcined)
35%
Free
10%
Free
kg
27894A
2528.9000
- Other
35%
Free
10%
Free
kg
27894B
2529
Felspar; leucite; nepheline and nepheline syenite; fluorspar:





2529.1000
- Felspar
35%
Free
10%
Free
kg
27853A

- Fluorspar:





2529.2100
- - Containing by weight 97% or less of calcium fluoride
35%
Free
10%
Free
kg
27854A
2529.2200
- - Containing by weight more than 97% of calcium fluoride
35%
Free
10%
Free
kg
27854B
2529.3000
Leucite; nepheline and nepheline syenite
35%
Free
10%
Free
kg
27853B
2530
Mineral substances not elsewhere specified or included:





2530.1000
- Vermiculite, perlite and chlorites, unexpanded
35%
Free
10%
Free
kg
27898
2530.2000
- Kieserite, epsomite (natural magnesium sulphates)
35%
Free
10%
Free
kg
27899A
2530.4000
- Natural micaceous iron oxides
35%
Free
10%
Free
kg
27899B
2530.9000
- Other
35%
Free
10%
Free
kg
27899C

________________________


CHAPTER 26


Ores, slag and ash


Notes.


1. This Chapter does not cover:


(a) Slag or similar industrial waste prepared as macadam (2517);


(b) Natural magnesium carbonate (magnesite), whether or not calcined (2519);


(c) Basic slag of Chapter 31;


(d) Slag wool, rock wool or similar mineral wools (6806);


(e) 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 (7112); or


(f) Copper, nickel or cobalt mattes, produced by any process of smelting (Section XV).


2. For the purposes of 2601 to 2617, "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.


3. 2620 applies only to 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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








2601
Iron ores and concentrates, including roasted iron pyrites:

Iron ores and concentrates, other than roasted iron pyrites:













2601.1100
- - Non-agglomerated
35%
Free
10%
Free
kg
28150








2601.1200
- - Agglomerated
35%
Free
10%
Free
kg
28160








2601.2000
- Roasted iron pyrites
35%
Free
10%
Free
kg
28140








2602.0000
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
35%
Free
10%
Free
kg
28770








2603.0000
Copper ores and concentrates
35%
Free
10%
Free
kg
28310








2604.0000
Nickel ores and concentrates
35%
Free
10%
Free
kg
28410








2605.0000
Cobalt ores and concentrates
35%
Free
10%
Free
kg
28793








2606.0000
Aluminium ores and concentrates
35%
Free
10%
Free
kg
28510








2607.0000
Lead ores and concentrates
35%
Free
10%
Free
kg
28740








2608.0000
Zinc ores and concentrates
35%
Free
10%
Free
kg
28750








2609.0000
Tin ores and concentrates
35%
Free
10%
Free
kg
28760








2610.0000
Chromium ores and concentrates
35%
Free
10%
Free
kg
28791








2611.0000
Tungsten ores and concentrates
35%
Free
10%
Free
kg
28792








2612
Uranium or thorium ores and concentrates:













2612.1000
- Uranium ores and concentrates
35%
Free
10%
Free
kg
28610








2612.2000
- Thorium ores and concentrates
35%
Free
10%
Free
kg
28620








2613
Molybdenum ores and concentrates:













2613.1000
- Roasted
35%
Free
10%
Free
kg
28781








2613.9000
- Other
35%
Free
10%
Free
kg
28782








2614.0000
Titanium ores and concentrates
35%
Free
10%
Free
kg
28783








2615
Niobium, tantalum vanadium or zirconium ores and concentrates:













2615.1000
- Zirconium ores and concentrates
35%
Free
10%
Free
kg
28784








2615.9000
- Other
35%
Free
10%
Free
kg
28785








2616
Precious metal ores and concentrates:













2616.1000
- Silver ores and concentrates
35%
Free
10%
Free
kg
28911








2616.9000
- Other
35%
Free
10%
Free
kg
28919








2617
Other ores and concentrates:













2617.1000
- Antimony ores and concentrates
35%
Free
10%
Free
kg
28799 A








2617.9000
- Other
35%
Free
10%
Free
kg
28799 B








2618.0000
Granulated slag (slag sand) from the manufacture of iron or steel
35%
Free
10%
Free
kg
27861








2619.0000
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
35%
Free
10%
Free
kg
27862








2620
Ash and residues (other than from the manufacture of iron or steel), containing metals or metal compounds:

- Containing mainly zinc:













2620.1100
- - Hard zinc spelter
35%
Free
10%
Free
kg
28810 A








2620.1900
- - Other
35%
Free
10%
Free
kg
28810 B








2620.2000
- Containing mainly lead
35%
Free
10%
Free
kg
28810 C








2620.3000
- Containing mainly copper
35%
Free
10%
Free
kg
28810 D








2620.4000
- Containing mainly aluminium
35%
Free
10%
Free
kg
28810 E








2620.5000
- Containing mainly vanadium
35%
Free
10%
Free
kg
28810 F








2620.9000
- Other
35%
Free
10%
Free
kg
28810 G








2621.0000
Other slag and ash, including seaweed ash (kelp)
35%
Free
10%
Free
kg
27869

___________


CHAPTER 27


Mineral fuels, mineral oils and products
of their distillation; bituminous substances;
mineral waxes


Notes.


1. This Chapter does not cover:


(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in 2711;


(b) Medicaments of 3003 or 3004; or


(c) Mixed unsaturated hydrocarbons of 3301, 3302 or 3805.


2. References in 2710 to "petroleum oils and oil 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 300 Degrees C, after conversion to 1,013 millibars when a reduced pressure distillation method is used (Chapter 39).


Subheading Notes.


1. For the purposes of 2701.11, "anthracite" means coal having a volatile matter limit (on dry, mineral-matter-free basis) not exceeding 14%.


2. For the purposes of 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value (on a moist, mineral-matter-free basis) equals or greater than 5,833 kcal/kg.


3. For the purposes of 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the terms "benzole", "toluole", "xylole", "naphthalene" and "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal:

- Coal, whether or not pulverised, but not agglomerated:













2701.1100
- - Anthracite
35%
Free
10%
Free
mt
32110








2707.1000
- Benzole
35%
Free
10%
Free
kg
33522








2707.2000
- Toluole
35%
Free
10%
Free
kg
33523








2707.3000
- Xylole
35%
Free
10%
Free
kg
33524








2707.4000
Naphthalene
35%
Free
10%
Free
kg
33525 A








2707.5000
- Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 degrees C by the ASTM D 86 method
35%
Free
10%
Free
kg
33525 B








2707.6000
- Phenols

- Others
35%
Free
10%
Free
kg
33525 C








2707.9100
- - Creosote oils
35%
Free
10%
Free
kg
33525 D








2707.9900
- - Other
35%
Free
10%
Free
kg
33525 E








2708
Pitch and pitch coke, obtained from coal tar or from other mineral tars:













2708.1000
- Pitch
35%
Free
10%
Free
kg
33531








2708.9000
- Pitch coke
35%
Free
10%
Free
kg
33532








2709.0000
Petroleum oils and oils obtained from bituminous minerals, crude
35%
Free
10%
Free
L
33300








2710
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:













2710.0010
- - - Motor spirit
50%
Free
10%
Free
L
33400-01








2710.0020
- - - Aviation gasoline
50%
Free
10%
Free
L
33400-02








2710.0030
- - - Jet fuel and aviation kerosene
10%
Free
10%
Free
L
33400-03








2710.0040
- - - Other kerosene and white spirit
10%
Free
10%
Free
L
33400-04








2710.0050
- - - Distillate fuels
35%
Free
10%
Free
L
33400-05








2710.0060
- - - Residual fuel oils
35%
Free
10%
Free
L
33400-06








2710.0070
- - - Lubricating oils
35%
Free
10%
Free
L
33400-07








2710.0080
- - - Lubricating greases
35%
Free
10%
Free
kg
33400-08








2710.0090
- - - Other oils and preparations
35%
Free
10%
Free
kg
33400-08








2711
Petroleum gases and other gaseous hydrocarbons:

- Liquefied:













2711.1100
- - Natural gas
10%
Free
10%
Free
kg
34310








2711.1200
- - Propane
10%
Free
10%
Free
kg
34210








2711.1300
- - Butanes
10%
Free
10%
Free
kg
34250








2711.1400
- - Ethylene, propylene, butylene and butadiene
35%
Free
10%
Free
kg
34410








2711.1900
- - Other

- In gaseous state:
35%
10%
Free
kg
Free
34420








2711.2100
- - Natural gas
10%
Free
10%
Free
kg
34320








2711.2900
- - Other
35%
10%
10%
Free
kg
34490








2712
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:













2712.1000
- Petroleum jelly
35%
Free
10%
Free
kg
33511








2712.2000
- Paraffin wax containing by weight less than 0.75% of oil
35%
Free
10%
Free
kg
33512 A








2712.9000
- Other
35%
Free
10%
Free
kg
33512 B








2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals:

- Petroleum coke:













2713.1100
- - Not calcined
35%
Free
10%
Free
kg
33542 A








2713.1200
- - Calcined
35%
Free
10%
Free
kg
33542 B








2713.2000
- Petroleum bitumen
35%
Free
10%
Free
kg
33541 A








2713.9000
- Other residues of petroleum oils or of oils obtained from bituminous minerals
35%
Free
10%
Free
kg
33541 B








2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks:













2714.1000
- Bituminous or oil shale and tar sands
35%
Free
10%
Free
kg
27896








2714.9000
- Other
35%
Free
10%
Free
kg
27897








2715.0000
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar pitch (for example, bituminous mastics, cut-backs)
35%
Free
10%
Free
kg
33543

___________________


SECTION VI


PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES


Notes:


1.


(a) Goods (other than radioactive ores) answering to a description in 2844 or 2845 are to be classified in those headings and in no other heading of the Nomenclature.


(b) Subject to paragraph (a) above, goods answering to a description in 2843 or 2846 are to be classified in those headings and in no other heading of this Section.


2. Subject to Note 1 above, goods classifiable in 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 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 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.


___________________________


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 headings of this Chapter apply only to:


(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;


(b) The products mentioned in (a) above dissolved in water;


(c) The products mentioned in (a) 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;


(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;


(e) 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.


2. In addition to dithionites and sulphoxylates, stablised with organic substances (2831), carbonates and peroxocarbonates of inorganic bases (2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (2837), fulminates, cyanates and thiocyanates, of inorganic bases (2838), organic products included in 2843 to 2846 and carbides (2849), only the following compounds of carbon are to be classified in this Chapter:


(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (2811);


(b) Halide oxides of carbon (2812)


(c) Carbon disulphide (2813);


(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (2842);


(e) Hydrogen peroxide, solidified with urea (2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (2851) other than calcium cyanamide, whether or not pure (Chapter 31).


3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:


(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;


(b) Organo-inorganic compounds other than those mentioned in Note 2 above;


(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;


(d) Inorganic products of a kind used as luminophores, of 3206;


(e) Artificial graphite (3801); products put up a charges for fire-extinguishers or put up in fire-extinguishing grenades, of 3813; ink removers put up in packing for retail sale, of 3824; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of 3824;


(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (7102 to 7105), or precious metals or precious metal alloys of Chapter 71;


(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or


(h) Optical elements, for example, of the halides of the alkaline-earth metals (9001).


4. 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 2811.


5. 2862 to 2842 apply only to metal or ammonium salts or peroxysalts.


Except where the context otherwise requires, double or complex salts are to be classified in 2842.


6. 2844 applies only to:


(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;


(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Section XIV and XV), whether or not mixed together;


(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;


(d) 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 microcurie/g);


(e) Spent (irradiated) fuel elements (cartridges) or nuclear reactors;


(f) Radioactive residues whether or not usable.


"Isotopes", for the purposes of this Note and of the wording of 2844 and 2845, 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. 2848 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.


8. 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 3818.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)


SUB–CHAPTER I

CHEMICAL ELEMENTS
2801
Fluorine, chlorine, bromine and iodine:





2801.1000
- Chlorine
35%
Free
10%
Free
kg
52200 A
2801.2000
- Iodine
35%
Free
10%
Free
kg
52200 B
2801.3000
- Fluorine; bromine
35%
Free
10%
Free
kg
52200 C
2802.0000
- Sulphur, sublimed or precipitated; colloidal sulphur
35%
Free
10%
Free
kg
52200 D
2803.0000
Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
35%
Free
10%
Free
kg
52200 E
2804
Hydrogen, rare gases and other non-metals:





2804.1000
-Hydrogen

- Rare gases:
35%
Free
10%
Free
kg
52200 F
2804.2100
- - Argon
35%
Free
10%
Free
kg
52200 G
2804.2900
- -Other
35%
Free
100%o
Free
kg
52200 H
2804.3000
- Nitrogen
35%
Free
10%
Free
kg
52200I
2804.4000
-Oxygen
35%
Free
10%
Free
kg
52200 J
2804.5000
- Boron; tellurium

- Silicon:
35%
Free
10%
Free
kg
52200 K
2804.6100
- -Containing by weight not less than 99.99% of silicon
35%
Free
10010
Free
kg
52200 L
2804.6900
- - Other
35%
Free
10%
Free
kg
52200 M
2804.7000
- Phosphorus
35%
Free
10%
Free
kg
52200 N
2804.8000
- Arsenic
35°10
Free
10010
Free
kg
52200 O
2804.9000
- Selenium
35%
Free
10%
Free
kg
52200 P
2805.0000
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed; mercury
35%
Free
10%
Free
kg
52200 Q

SUB – CHAPTER II

INORGANIC ACIDS AND
INORGANIC OXYGEN
COMPOUNDS OF NON –METALS
2806.0000
Hydrogen chloride(hydrochloric acid); chlorosulphuric acid
35%
Free
10010
Free
kg
52200 R
2807.0000
Sulphuric acid; oleum
35%
Free
10%
Free
kg
52200S
2808.0000
Nitric acid; sulphonitric acids
35%
Free
10%
Free
kg
52200 T
2809.0000
Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids
35%
Free
10%
Free
kg
52200 U
2810.0000
Oxides of boron, boric acid
35%
Free
10%
Free
kg
52200 V
2811
Other inorganic acids and other inorganic oxygen compounds of non- metals:






2811.1000
- Other inorganic acids

- Other inorganic oxygen compounds of non-metals
35%
Free
10%
Free
kg
52200 W
2811.2100
- - Carbon dioxide
35%
Free
10%
Free
kg
52200 X
2811.2200
- - Silicon dioxide
35%
Free
10%
Free
kg
52200 Y
2811.2300
- - Sulphur dioxide
35%
Free
10%
Free
kg
52200 Z
2811.2900
- - Other
35%
Free
10%
Free
kg
52200 AA

SUB-CHAPTER III

HALOGEN OR SULPHUR
COMPOUNDS OF
NON-METALS
2812.0000
Halides and halide oxides of non-metals
35%
Free
10%
Free
kg
52200 AB
2813.0000
Sulphides of non-metals; commercial phosphorus trisulphide
35%
Free
10%
Free
kg
52200 AC

SUB-CHAPTER IV

INORGANIC BASES AND
OXIDES, HYDROXIDES
AND PEROXIDES OF
METAL
2814.0000
Ammonia, anhydrous or in aqueous solution
35%
Free
10%
Free
kg
52200 AD
2815
Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium:

-- Sodium hydroxide (caustic soda):





2815.1100
-- Solid
35%
Free
10%
Free
kg
52200 AE
2815.1200
- - In aqueous solution (soda lye or liquid soda)
35%
Free
10%
Free
kg
52200 AF
2815.2000
- Potassium hydroxide (caustic potash)
35%
Free
10°/o
Free
kg
52200 AG
2815.3000
- Peroxides of sodium or potassium
35%
Free
10%
Free
kg
52200 AH
2816.0000
Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium
35%
Free
10%
Free
kg
52200 AI
2817.0000
Zinc oxide; zinc peroxide
35%
Free
10%
Free
kg
52200 AJ
2818
Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide:





2818.1000
- Artificial corundum, whether or not chemically defined
35%
Free
10%
Free
kg
52200 AK
2818.2000
- Aluminium oxide, other than artificial corundum
35%
Free
10%
Free
kg
28520
2818.3000
- Aluminium hydroxide
35%
Free
10%
Free
kg
52200 AL
2819.0000
Chromium oxides and hydroxides
35%
Free
10%
Free
kg
52200 AM
2820.0000
Manganese oxides
35%
Free
10%
Free
kg
52200 AN
2821.0000
Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as
Fe2 O2
35'%
Free
10%
Free
kg
52200 AO
2822.0000
Cobalt oxides and hydroxides; commercial cobalt oxides
35%
Free
10%
Free
kg
52200 AP
2823.0000
Titanium oxides
35%
Free
101/6
Free
kg
52200 AQ
2824.0000
Lead oxides; red lead and orange lead
35%
Free
10%
Free
kg
52200 AR
2825.0000
Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
35%
Free
10%
Free
kg
52200 AS


SUB -CHAPTER V

SALTS AND PEROXYSALTS,
OF INORGANIC ACIDS AND METALS
2826.0000
Fluorides; fluorosilicates fluoroaluminates and other complex fluorine salts
35%
Free
10%
Free
kg
52300 A
2827.0000
Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides
35%
Free
10%
Free
kg
52300 B
2828.0000
Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
35%
Free
10%
Free
kg
52331 C
2829.0000
Chlorates and perchlorates; bromates and perbromates; iodates and periodates
35%
Free
10%
Free
kg
52300 D
2830.0000
Sulphides; polysulphides
35%
Free
10%
Free
kg
52300 E
2831.0000
Dithionites and sulphoxylates
35%
Free
10%
Free
kg
52300 F
2832.0000
Sulphites; thiosulphates
35%
Free
10%
Free
kg
52300 G
2833.0000
Sulphates; alums; peroxosulphates
(persulphates)
35%
Free
10%
Free
k9
52300 H
2834.0000
Nitrites; nitrates
35%
Free
10%
Free
kg
52300 I
2835.0000
Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates
35%
Free
10%
Free
kg
52300 J
2836.0000
Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate
35%
Free
10%
Free
kg
52300 K
2837.0000
Cyanides, cyanide oxides and complex cyanides
35%
Free
10%
Free
kg
52300 L
2838.0000
Fulminates, cyanates and thiocyanates
35%
Free
10%
Free
kg
52300 M
2839.0000
Silicates; commercial alkali metal silicates
35%
Free
10%
Free
kg
52300 N
2840.0000
Borates; peroxoborates (perborates)
35%
Free
10%
Free
kg
52300 O
2841.0000
Salts of oxometallic or peroxometallic acids
35%
Free
10%
Free
kg
52400 P
2842.0000
Other salts of inorganic acids or peroxoacids, excluding azides
35%
Free
10%
Free
kg
52300 Q


SUB-CHAPTER VI

MISCELLANEOUS
2843.0000
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.
35%
Free
10%
Free
kg
52400 A
2844
Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.






2844.1000
- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds
35%
Free
10%
Free
kg
52511
2848.0000
Phosphides, whether or not chemically defined, excluding ferrophosphorus
35%
Free
10%
Free
kg
52400 C
2849.0000
Carbides, whether or not chemically defined
35%o
Free
10%
Free
kg
52400 D
2850.0000
Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of 2849
35°%
Free
10%
Free
kg
52400 E
2851.0000
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.
35%
Free
1()%
Free
kg
52400 F

_________________________________


CHAPTER 29


Organic chemicals


Notes.


1. Except where the context otherwise requires, the headings of this Chapter apply only to:


(a) Separate chemically defined organic compounds, whether or not containing impurities;


(b) 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);


(c) The products of 2936 to 2939 or the sugar ethers and sugar esters, and their salts, of 2940, or the products of 2941, whether or not chemically defined;


(d) The products mentioned in (a), (b) or (c) above dissolved in water;


(e) 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 tender the product particularly suitable for specific use rather than for general use;


(f) 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;


(g) 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 reader the product particularly suitable for specific use rather than for general use;


(h) 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.


2. This Chapter does not cover:


(a) Goods of 1504 or crude glycerol of 1520;


(b) Ethyl alcohol (2207 or 2208);


(c) Methane or propane (2711);


(d) The compounds of carbon mentioned in Note 2 to Chapter 28;


(e) Urea (3102 or 3105);


(f) Colouring matter of vegetable or animal origin (3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (3204) or dyes or other colouring matter put up in forms or packings for retail sale (3212);


(g) Enzymes (3507);


(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or Bipolar 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 300 cm³ (3606);


(i) Products put up as charges for fire--extinguishers or put up in fire extinguishing grenades, of 3813; ink removers put up in packings for retail sale, of 3824; or


(k) Optical elements, for example, of ethylenediamine tartrate (9001).


3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.


4. In 2904 to 2906, 2908 to 2911 and 2913 to 2920, 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 2929.


For the purposes of 2911, 2912, 2914, 2918 and 2922, "oxygen-function" to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in 2905 to 2920.


5.


(a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.


(b) 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.


(c) 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 2942, are to be classified in the heading appropriate to the organic compound; and


(2) Salts formed between organic compounds of sub-Chapters I to X or 2942 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.


(d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (2905).


(e) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.


6. The compounds of 2930 and 2931 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, mercury or lead) directly linked to carbon atoms.


2930 (organo-sulphur compounds) and 293l (other organo-inorgonic 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. 2932, 2933 and 2934 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.


Subheading Note.


1. Within any one heading of this Chapter, derivatives of a chemical compound (or 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.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)









SUB-CHAPTER I

HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES













2901.0000
Acyclic hydrocarbon s
35%
Free
10%
Free
kg
51110








2902.0000
Cyclic hydrocarbons
35%
Free
10%
Free
kg
51120








2903.0000
Halogenated derivatives of hydrocarbons
35%
Free
10%
Free
L
51130








2904.0000
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
35%
Free
10%
Free
L
51140









SUB-CHAPTER II

ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES













2905.0000
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
L
51200-03








2906.0000
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
L
51200-04









SUB-CHAPTER III

PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES













2907.0000
Phenols; phenol-alcohols
35%
Free
10%
Free
L
51200-05








2908.0000
Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols
35%
Free
10%
Free
L
51200-06









SUB-CHAPTER 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













2909.0000
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
35%
Free
10%
Free
L
51610-01








2910.0000
Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
L
51610-02








2911.0000
Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
kg
51610-03









SUB-CHAPTER V

ALDEHYDE-FUNCTION COMPOUNDS













2912.0000
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde
35%
Free
10%
Free
kg
51620-01








2913.00
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of 2912
35%
Free
10%
Free
kg
51620-02









SUB-CHAPTER VI

KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS













2914.0000
Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
kg
51620-03









SUB-CHAPTER VII

CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SALPHONATED, NITRATED OR NITROSATED DERIVATIVES













2915.0000
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
L
51370-01








2916.0000
Unsaturated acylic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
L
51370-02








2917.0000
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
L
51380








2918.0000
Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
L
51390









SUB-CHAPTER VIII

ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES













2919.0000
Phosphate esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
kg
51631








2920.0000
Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
35%
Free
10%
Free
L
51639









SUB-CHAPTER IX

NITROGEN-FUNCTION COMPOUNDS













2921.0000
Amine-function compounds
35%
Free
10%
Free
kg
51450








2922.0000
Oxygen-function amino-compounds
35%
Free
10%
Free
kg
51460








2923.0000
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids
35%
Free
10%
Free
kg
51480-01








2924.0000
Carboxyamide-function compounds; amide-function compounds of carbonic acid
35%
Free
10%
Free
kg
51470








2925.0000
Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds
35%
Free
10%
Free
kg
51480-02








2926.0000
Nitrile-function compounds
35%
Free
10%
Free
kg
51480-03








2927.0000
Diazo-, azo-or azoxy-compounds
35%
Free
10%
Free
kg
51480-04








2928.0000
Organic derivatives of hydrazine or of hydroxylamine
35%
Free
10%
Free
kg
51480-05








2929.0000
Compounds with other nitrogen function
35%
Free
10%
Free
kg
51480-06









SUB-CHAPTER X

ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES













2930.0000
Organo –sulphur compounds
35%
Free
10%
Free
kg
51500-01








2931.0000
Other organo-inorganic compounds
35%
Free
10%
Free
kg
51500-02








2932.0000
Heterocyclic compounds with oxygen hetero-atom(s) only
35%
Free
10%
Free
kg
51500-03








2933.0000
Heterocyclic compounds with nitrogen hetero-atoms(s) only
35%
Free
10%
Free
kg
51500-04








2934.0000
Nucleic acids and their salts; other heterocyclic compounds
35%
Free
10%
Free
kg
51500-05








2935.0000
Sulphonamides
35%
Free
10%
Free
kg
51500-06









SUB-CHAPTER XI

PROVITAMINS, VITAMINS AND HORMONES













2936.0000
Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivaties thereof used primarily as vitatmins, and intermixtures of the foregoing, whether or not in any solvent.
35%
Free
10%
Free
kg
54110








2937.0000
Hormones, natural or reproduced by synthesis, derivatives thereof, used primarily as hormones; other steroids used primarily as hormones
35%
Free
10%
Free
kg
54150









SUB-CHAPTER XII

GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES













2939.000
Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
35%
Free
10%
Free
kg
54161








2939.0000
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
35%
Free
10%
Free
kg
54140









SUB-CHAPTER XIII

OTHER ORGANIC COMPOUNDS













2940.0000
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of 2937, 2938 or 2939
35%
Free
10%
Free
kg
51692








2941.0000
Antibiotics
35%
Free
10%
Free
kg
54130








2942.0000
Other organic compounds
35%
Free
10%
Free
kg
51699

____________________


CHAPTER 30


Pharmaceutical products


Notes


1. This chapter does not cover:


(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);


(b) Plasters specially calcined or finely ground for use in dentistry (2520);


(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (3301);


(d) Preparations of 3303 to 3307, even if they have therapeutic or prophylactic properties;


(e) Soap or other products of 3401 containing added medicaments;


(f) Preparations with a basis of plastic for use in dentistry (3407); or


(g) Blood albumin not prepared for therapeutic or prophylactic uses (3502).


2. For the purposes of 3002, "modified immunological products" applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.


3. For the purposes of 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated:


(a) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of 1302, merely standardised or dissolved in any solvent;


(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters.


4. 3006 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:


(a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;


(b) Sterile laminaria and sterile laminaria tents;


(c) Sterile absorbable surgical or dental haemostatics;


(d) 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;


(e) Blood-grouping reagents;


(f) Dental cements and other dental fillings; bone reconstruction cements;


(g) First-aid boxes and kits; and


(h) Chemical contraceptive preparations based on hormones or spermicides.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








3001
Glands and other organs for organo-therapeutic uses, dried, whether or not powered; 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:













3001.1000
-Glands and other organs, dried, whether or not powdered
Free
Free
10%
Free
-
54162 A








3001-2000
-Extracts of glands or other organs or of their secretions
Free
Free
10%
Free
-
54162 B








3001.9000
- Other
Free
Free
10%
Free
-
54162 C








3002
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:













3002.1000
-Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes
Free
Free
10%
Free
-
54163 A








3002.2000
-Vaccines for human medicine
Free
Free
10%
Free
-
54163 B








3003.3000
-Vaccines for veterinary medicine
Free
Free
10%
Free
-
54163 C








3002.9000
-Other
Free
Free
10%
Free
-
54164








3003
Medicaments (excluding goods of 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactics uses, not put up in measured doses or in forms or packings for retail sale:













3003.1000
-Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives.
Free
Free
10%
10%
-
54211








3003.2000
-Containing other antibiotics
Free
Free
10%
10%
-
54212









- Containing hormones or other products of 2937 but not containing antibiotics:













3003.3100
--Containing insulin
Free
Free
10%
10%
-
54221








3003.3900
--Other
Free
Free
10%
10%
-
54222








3003.4000
-Containing alkaloids or derivatives thereof but not containing hormones or other products of 2937 or antibiotics
Free
Free
10%
10%
-
54231








3003.9000
-Other
Free
Free
10%
Free
-
54291








3004
Medicaments (excluding goods of 3002,3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale













3004-1000
- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
Free
Free
10%
Free
-
54213








3004.2000
-Containing other antibiotics
Free
Free
10%
Free
-
54219









-Containing hormones or other products of 2937 but not containing antibiotics:



-








3004.3100
--Containing insulin
Free
Free
10%
Free
-
54223








3004.3200
--Containing adrenal cortical hormones
Free
Free
10%
Free
-
54224








3004.3900
--Other
Free
Free
10%
Free
-
54229








3004.4000
-Containing alkaloids or derivatives thereof but not containing hormones, other products of 2937 or antibiotics
Free
Free
10%
Free
-
54232








3004.5000
-Other medicaments containing vitamins or other products of 2936
Free
Free
10%
Free
-
54292








3004.9000
-Other
Free
Free
10%
Free
-
54293








3006.4000
- Dental cements and other dental fillings; bone reconstruction cements
Free
Free
10%
Free
-
54199 B








3006.5000
- First-aid boxes and kits
Free
Free
10%
Free
-
54199 C








3006.6000
- Chemical contraceptive preparations based on hormones or spermicides
Free
Free
10%
Free
-
54199 D

____________________


CHAPTER 31


Fertilisers


Notes.


1. This chapter does not cover:


(a) Animal blood of 0511;


(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(A), 3(A), 4(A) or 5 below); or


(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of 3824; optical elements of potassium chloride (9001).


2. 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:


(A) Goods which answer to one or other of the descriptions given below:


(i) Sodium nitrate, whether or not pure;


(ii) Ammonium nitrate, whether or not pure;


(iii) Double salts whether or not pure, of ammonium sulphate and ammonium nitrate;


(iv) Ammonium sulphate, whether or not pure;


(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;


(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;


(vii) Calcium cyanamide, whether or not pure or treated with oil;


(viii) Urea, whether or not pure.


(B) Fertilisers consisting of any of the goods described in (A) above mixed together.


(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.


(D) Liquid fertilisers consisting of the goods described of subparagraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.


3. 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:


(A) Goods which answer to one or other of the descriptions given below:


(i) Basic slag;


(ii) Natural phosphates of 2510, calcined or further heat-treated than for the removal of impurities;


(iii) Superphosphates (single, double or triple);


(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.


(B) Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.


(C) 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. 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:


(A) Goods which answer to one or other of the descriptions given below:


(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);


(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;


(iii) Potassium sulphate, whether or not pure;


(iv) Magnesium potassium sulphate, whether or not pure.


(B) Fertilisers consisting of any of the goods described in (A) above mixed together.


5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in 3105.


6. For the purposes of 3105, "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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








3101.0000
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
Free
Free
10%
Free
kg
27210








3102
Mineral or chemical fertilisers, nitrogenous:













3102.1000
- Urea, whether or not in aqueous solution

- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
Free
Free
10%
Free
kg
56216








3102.2100
- - Ammonium sulphate
Free
Free
10%
Free
kg
56213








3102.2900
- - Other
Free
Free
10%
Free
kg
56212








3102.3000
- Ammonium nitrate, whether or not in aqueous solution
Free
Free
10%
Free
kg
56211








3102.4000
- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
Free
Free
10%
Free
kg
56219 A








3102.5000
- Sodium nitrate
Free
Free
10%
Free
kg
27220








3102.6000
- Double salts and mixtures of calcium nitrate and ammonium nitrate
Free
Free
10%
Free
kg
56214








3102.7000
- Calcium cyanamide
Free
Free
10%
Free
kg
56215








3102.8000
- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
Free
free
10%
Free
kg
56217








3102.9000
- Other, including mixtures not specified in the foregoing subheadings
Free
Free
10%
Free
kg
56219 B








3103
Mineral or chemical fertilisers, phosphatic:













3103.1000
- Superphosphates
Free
Free
10%
Free
kg
56222








3102.2000
- Basic slag
Free
Free
10%
Free
kg
56221








3103.9000
-Other
Free
Free
10%
Free
kg
56229








3104
Mineral or chemical fertilisers, potassic:













3104.1000
- Carnallite. sylvite and other crude natural potassium salts
Free
Free
10%
Free
kg
27240








3104.2000
- Potassium chloride
Free
Free
10%
Free
kg
56231








3104.3000
- Potassium sulphate
Free
Free
10%
Free
kg
56232








3104.9000
- Other
Free
Free
10%
Free
kg
56239








3105
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:













3105.1000
- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Free
Free
10%
Free
kg
56296








3105.2000
- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
Free
Free
10%
Free
kg
56291








3105.3000
- Diammonium hydrogenorthophos-phate (diamonnium phosphate)
Free
Free
10%
Free
kg
56293








3105.4000
- Ammonium dihydrogenorthophos-phate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophos-phate (diammonium phosphate)

- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
Free
Free
10%
Free
kg
56294








3105.5100
- Containing nitrates and phosphates
Free
Free
10%
Free
kg
56295 A








3105.5900
- - Other
Free
Free
10%
Free
kg
56295 B








3105.6000
- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
Free
Free
10%
Free
kg
56292








3105.9000
- Other
Free
Free
10%
Free
kg
56299

_________


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) Separate chemically defined elements or compounds (except those of 3203 or 3204, inorganic products of a kind used as luminophores (3206), glass obtained from fused quartz or other fused silica in the forms provided for in 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of 3212);


(b) Tannates or other tannin derivatives of products of 2936 to 2939, 2941 or 3501 to

3504; or


(c) Mastics of asphalt or other bituminous mastics (2715).


2. 3204 includes mixtures or stabilised diazonium salts and couplers for the production of azo dyes.


3. 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of 3206, colouring pigments of 2530 or Chapter 28, 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 (3212), or to other preparations of 3207, 3208, 3209, 3210, 3212, 3213 or 3215.


4. 3208 includes solutions (other than collodions) consisting of any of the products specified in 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.


5. In this Chapter, "colouring matter" does not include products of a kind used as extenders in oil paints whether or not they are also suitable for colouring distempers.


6. In 3212, "stamping foils" applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:


(a) Metallic powders (including powder of precious metal) or pigment, agglomerated with glue, gelatine or other binder; or


(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








3201
Tanning extracts of vegetable origins; tannins and their salts, ethers, esters and other derivatives:













3201.1000
- Quebracho extract
35%
Free
10%
Free
kg
53221 A








3201.2000
- Wattle extract
35%
Free
10%
Free
kg
53221 B








3201.9000
- Other
35%
Free
10%
Free
kg
53221 C








3202
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning:













3202.1000
- Synthetic organic
tanning substances
35%
Free
10%
Free
kg
53231








3202.9000
- Other
35%
Free
10%
Free
kg
53232








3203.0000
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
35%
Free
10%
Free
kg
53222








3204
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:













3204.1100
- - Disperse dyes and preparations based thereon
35%
Free
10%
Free
kg
53111








3204.1200
- - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon
35%
Free
10%
Free
kg
53112








3204.1300
- - Basic dyes and preparations based thereon
35%
Free
10%
Free
kg
53113








3204.1400
- - Direct dyes and preparations based thereon
35%
Free
10%
Free
kg
53114








3204.1500
- - Vat dyes (including those usable in that state as pigments) and preparations based thereon
35%
Free
10%
Free
kg
53115








3204.1600
- - Reactive dyes and preparations based thereon
35%
Free
10%
Free
kg
53116








3204.1700
- - Pigments and preparations based thereon
35%
Free
10%
Free
kg
53117








3204.1900
- - Other, including mixtures of colouring matter of two or more of the 3204.11 to 3204.19
35%
Free
10%
Free
kg
53119








3204.2000
- Synthetic organic products of a kind used as fluorescent brightening agents
35%
Free
10%
Free
kg
53121 A








3204.9000
- Other
35%
Free
10%
Free
kg
53121 B








3205.0000
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
35%
Free
10%
Free
L
53122








3206
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:

- Pigments and preparations based on titanium dioxide:













3206.1100
- - Containing 80% or more by weight of titanium dioxide calculated on the dry weight
35%
Free
10%
Free
L
53311 A








3206.1900
- - Other
35%
Free
10%
Free
L
53311 B








3206.2000
- Pigments and preparations based on chromium compounds
35%
Free
10%
Free
L
53312








3206.3000
- Pigments and preparations based on cadmium compounds

- Other colouring matter and other preparations:
35%
Free
10%
Free
L
53313








3206.4100
- - Ultramarine and preparations based thereon
35%
Free
10%
Free
L
53314








3206.4200
- - Lithopone and other pigments and preparations based on zinc sulphide
35%
Free
10%
Free
L
53315








3206.4300
- - Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)
35%
Free
10%
Free
L
53316








3206.4900
- - Other
35%
Free
10%
free
L
53317








3206.5000
- Inorganic products of a kind used as luminophores
35%
Free
10%
Free
L
53318








3207
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:













3207.1000
- prepared pigments, prepared opacifiers, prepared colours and similar preparations
35%
Free
10%
Free
L
53351 A








3207.2000
- Vitrifiable enamels and glazes, engobes (slips) and similar preparations
35%
Free
10%
Free
L
53351 B








3207.3000
- Liquid lustres and similar preparations
35%
Free
10%
Free
L
53351 C








3207.4000
- Glass frit and other glass, in the form of powder, granules or flakes
35%
Free
10%
Free
L
53351 D








3208
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:













3208.0010
- - - Paints (including enamels)
50%
Free
10%
Free
L
53342 A








3208.0020
- - - Varnishes and lacquers
50%
Free
10%
Free
L
53342 B








3208.0090
- - - Other
50%
Free
10%
Free
L
53342 C








3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium:













3209.0010
- - - Paints (including enamels)
50%
Free
10%
Free
L
53341 A








3209.0020
- - - Varnishes and lacquers
50%
Free
10%
Free
L
53341 B








3210.0000
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
50%
Free
10%
Free
L
53343








3211.0000
Prepared driers
35%
Free
10%
Free
L
53353








3212
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:













3212.1000
- Stamping foils

- Other:
50%
Free
10%
Free
kg
53344 A








3212.9010
- - - Pigments of a kind used in the manufacture of paints and enamels
50%
Free
10%
Free
kg
53344 B








3212.9020
- - - Dyes and other colouring matter put up in forms or packings for retail sale
50%
Free
10%
Free
kg
53344 C








3213
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:













3213.1000
- Colours in sets
50%
Free
10%
Free
L
53352 A








3213.9000
- Other
50%
Free
10%
Free
L
53352 B








3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like:













3214.1000
- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings
35%
Free
10%
Free
kg
53354 A








3214.9000
- Other
35%
Free
10%
Free
kg
53354 B








3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid:

- Printing ink:













3215.1100
- - Black
35%
Free
10%
Free
kg
53321








3215.1900
- - Other
35%
Free
10%
Free
kg
53329








3215.9000
- Other
50%
Free
10%
Free
kg
89591

__________________________


CHAPTER 33


Essential oils and resinoids; perfumery,
cosmetics or toilet preparations


Notes.


1. This Chapter does not cover:


(a) Natural oleoresins or vegetable extracts of 1301 or 1302;


(b) Soap or other products of 3401; or


(c) Gum, wood or sulphate turpentine or other products of 3805.


2. "Odoriferous substances" in 3302 refers only to the substances of 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.


3. 3303 to 3307 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.


4. In 3307, "perfumery, cosmetic or toilet preparations", 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.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








3301
Essential oils (turpeneless 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:

- Essential oils of citrus fruit:













3301.1100
- - Of bergamot
35%
Free
10%
Free
L
55131 A








3301.1200
- - Of orange
35%
Free
10%
Free
L
55131 B








3301.1300
- - Of lemon
35%
Free
10%
Free
L
55131 C








3301.1400
- - Of lime
35%
Free
10%
Free
L
55131 D








3301.1900
- - Other

- Essential oils other than those of citrus fruit:
35%
Free
10%
Free
L
55131 E








3301.2100
- - Of geranium
35%
Free
10%
Free
L
55132 A








3301.2200
- - Of jasmin
35%
Free
10%
Free
L
55132 B








3301.2300
- - Of lavender or of lavandin
35%
Free
10%
Free
L
55132 C








3301.2400
- - Of peppermint (Mentha piperita)
35%
Free
10%
Free
L
55132 D








3301.2500
- - Of other mints
35%
Free
10%
Free
L
55132 E








3301.2600
- - Of vetiver
35%
Free
10%
Free
L
55132 F








3301.2900
- - Other
35%
Free
10%
Free
L
55132 G








3301 3000
- Resinoids
35%
Free
10%
Free
L
55133








3301.9000
- Other
35%
Free
10%
Free
L
55135








3302
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:













3302.1000
- Of a kind used in the food or drink industries
35%
Free
10%
Free
L
55141








3302.9000
- Other
35%
Free
10%
Free
L
55149








3303.0000
Perfumes and toilet waters
50%
45%
10%
Free
L
55310








3304
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sun screen or sun tan preparations; manicure or pedicure preparations:













3304.1000
- Lip make-up preparations
50%
45%
10%
Free
-
55320 A








3304.2000
- Eye make-up preparations
50%
45%
10%
Free
-
55320 B








3304.3000
- Manicure or pedicure preparations

- Other:
50%
45%
10%
Free
-
55320 C








3304.9100
- - Powders, whether or not compressed
50%
45%
10%
Free
-
55320 D








3304.9900
- - Other
50%
45%
10%
Free
-
55320 E








3305
Preparations for use on the hair:













3305.1000
- Shampoos
50%
45%
10%
Free
-
55330 A








3305.2000
- Preparations for permanent waving or straightening
50%
45%
10%
Free
-
55330 B








3305.3000
- Hair lacquers
50%
45%
10%
Free
-
55330 C








3305.9000
- Other
50%
45%
10%
Free
-
55330 D








3306
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:













3306.1000
- Dentifrices (for example, tooth pastes, denture cleaners and other preparations for teeth)
10%
Free
10%
Free
-
55340 A








3306.2000
- Yarn used to clean between the teeth (dental floss)
10%
Free
10%
Free
-
55340 B








3306.9000
- Other
35%
Free
10%
Free
-
55340 C








3307
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:













3307.1000
- Pre-shave, shaving or after-shave preparations
50%
45%
10%
Free
-
55351








3307.2000
- Personal deodorants and antipersirants
50%
45%
10%
Free
-
55352








3307.3000
- Perfumed bath salts and other bath preparations

- Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites:
50%
45%
10%
Free
-
55353








3307.4100
- - "Agarbatti" and other odoriferous preparations which operate by burning
50%
45%
10%
Free
-
55354 A








3307.4900
- - Other
50%
45%
10%
Free
-
55354 B








3307.9000
- Other
50%
45%
10%
Free
-
55359

_________


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
basis of plaster


Notes.


1. This Chapter does not cover:


(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (1517);


(b) Separate chemically defined compounds; or


(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (3305, 3306, or 3307).


2. For the purposes of 3401, "soap" applies only to soap soluble in water. Soap and the other products of 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in 3405 as "scouring powders and similar preparations".


3. For the purposes of 3402, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20 Degrees C and left to stand for one hour at the same temperature:


(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and


(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.


4. In 3403, "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27.


5. In 3404, subject to the exclusions provided below, "artificial waxes and prepared waxes" applies only to:


(A) Chemically produced organic products of a waxy character, whether or not water-soluble;


(B) Products obtained by mixing different waxes;


(C) 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 1516, 3402, or 3823, even if having a waxy character;


(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of 1521;


(c) Mineral waxes or similar products of 2712, whether or not intermixed or merely coloured; or


(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (3405, 3809, etc.).
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








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; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:

- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:













3401.1100
- - For toilet use (including medicated products)
20%
Free
10%
Free
kg
55411








3401.1900
- - Other

- Soap in other forms:
20%
Free
10%
Free
kg
55415








3401.2010
- - - 'Soap chips' for use in the production and manufacture of soap
10%
Free
10%
Free
kg
55419 A








3401.2090
--- Other
20%
Free
10%
Free
kg
55419 B








3402
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:













3402.1000
- Organic surface-active agents, whether or not put up for retail sale
20%
Free
10%
Free
kg
55421








3402.2000
- Preparations put up for retail sale
20%
Free
10%
Free
kg
55422








3402.9000
- Other
20%
Free
10%
Free
kg
55423








3403
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:





3403.1000
- Containing petroleum oils or oils obtained from bituminous minerals
50%
Free
10%
Free
kg
59770 A
3403.9000
- Other
50%
Free
10%
Free
kg
59770 B
3404.0000
Artificial waxes and prepared waxes
50%
Free
10%
Free
kg
59830
3405
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:





3405.1000
- Polishes, creams and similar preparations for footwear or leather
50%
Free
10%
Free
kg
55431
3405.2000
- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork
50%
Free
10%
Free
kg
55432
3405.3000
- Polishes and similar preparations for coachwork, other than metal polishes
50%
Free
10%
Free
kg
55433
3405.4000
- Scouring pastes and powders and other scouring preparations
50%
Free
10%
Free
kg
55434
3405.9000
- Other
50%
Free
10%
Free
kg
55435
3406.0000
Candles, tapers and the like
50%
Free
10%
Free
kg
89931
3407
Modelling pastes, including those put up for children's amusements; 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):





3407.0010
- - - Modelling pastes
50%
Free
10%
Free
kg
59895 A
3407.0020
- - - Preparations for use in dentistry
50%
Free
10%
Free
kg
59895 B

______________________


CHAPTER 35


Albuminoidal substances;
modified starches; glues; enzymes


Notes.


1. This Chapter does not cover:


(a) Yeasts (2102);


(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30:


(c) Enzymatic preparations for pre-tanning (3202);


(d) Enzymatic soaking or washing preparations or other products Chapter 34;


(e) Hardened proteins (3913); or


(f) Gelatin products of the printing industry (Chapter 49).


2. For the purposes of 3505, "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 1702.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








3501
Casein, caseinates and other casein derivatives; casein glues:





3501.1000
- Casein
35%
Free
10%
Free
kg
59221
3501.9000
- Other
35%
Free
10%
Free
kg
59222
3502
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:





3502.1100
- - Dried
35%
Free
10%
Free
kg
02530A
3502.1900
- - Other
35%
Free
10%
Free
kg
02530B
3502.2000
- Milk albumin, including concentrates of two or more whey proteins
35%
Free
10%
Free
kg
59223A
3502.9000
- Other
35%
Free
10%
Free
kg
59223B
3503.0000
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
35%
Free
10%
Free
kg
59224
3504.0000
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed
35%
Free
10%
Free
kg
59225
3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:





3505.1000
- Dextrins and other modified starches
35%
Free
10%
Free
kg
59226
3505.2000
- Glues
35%
Free
10%
Free
kg
59227
3506
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:





3506.1000
- 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
50%
Free
10%
Free
kg
59229A

- Other:





3506.9100
- -Adhesives based on rubber or plastics (including artificial resins)
50%
Free
10%
Free
kg
59229B
3506.9900
- - Other
50%
Free
10%
Free
kg
59229C
3507
Enzymes; prepared enzymes not elsewhere specified or included:





3507.1000
- Rennet and concentrates thereof
35%
Free
10%
Free
-
51691A
3507.9000
- Other
35%
Free
10%
Free
-
51691B

_______________________________


CHAPTER 36


Explosives; pyrotechnic products;
matches; pyrophoric alloys; certain
combustible preparations


Notes.


1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.


2. In 3606, "articles of combustible materials" applies only to:


(a) metaldehyde, hexamethylenetetramine and similar substances, put up 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 semi-solid form;


(b) 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; and


(c) Resin torches, firelighters and the like.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








3601.0000
Propellent powders
35%
Fee
10%
Free
kg
59311
3602.0000
Prepared explosives, other than propellent powders
35%
Free
10%
Free
kg
59312
3603.0000
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
35%
Free
10%
Free
-
59320
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles:





3604.1000
- Fireworks
50%
Free
10%
Free
-
59331
3604.9000
- Other
35%
Free
10%
Free
-
59333
3605.0000
Matches, other than pyrotechnic articles of 3604
60%
Free
10%
Free
gross boxes
89932
3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter:





3606.1000
- 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
35%
Free
10%
Free
kg
89934

- Other:





3606.9010
- - -Lighter flints
35%
Free
10%
Free
-
89939A
3606.9090
- - -Other
35%
Free
10%
Free
-
89939B

_______________________


CHAPTER 37


Photographic or cinematographic goods


Notes.


1. This Chapter does not cover waste or scrap.


2. In this Chapter "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.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








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:





3701.1000
- For X-ray
35%
Free
10%
Free
-
88220A
3701.2000
- Instant print film
50%
20%
10%
Free
-
88220B

- Other plates and film, with any side exceeding 255 mm:





3701.3010
- - - Photo process plates for offset reproduction
35%
Free
10%
Free
-
88220C
3701.3020
- - - Lithographic plates
35%
Free
10%
Free
-
88220D
3701.3090
- - - Other
35%
Free
10%
Free
-
88220E

- Other:





3701.9100
- - For colour photography (polychrome)
35%
Free
10%
Free
-
88220F
3701.9900
- - - Other
35%
Free
10%
Free
-
88220G
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed:





3702.1000
- For X-ray
35%
Free
10%
Free
-
88230A
3702.2000
- Instant print film
50%
20%
10%
Free
-
88230B

- Other film, without perforations, of a width not exceeding 105 mm:





3702.3010
- - - Microfilm
50%
Free
10%
Free
m
88230C
3702.3090
- - - Other
50%
Free
10%
Free
m
88230D
3702.4000
- Other film, without perforations, of a width exceeding 105 mm
50%
Free
10%
Free
m
88230E

- Other film, for colour photography (polychrome):





3702.5010
- - - Cinematographic film
50%
Free
10%
Free
m
88230F
3702.5090
- - - Other
50%
Free
10%
Free
m
88230G
3702.9000
- Other
50%
Free
10%
Free
m
88230H
3703
Photographic paper, paperboard and textiles, sensitised, unexposed:





3703.1000
- In rolls of a width exceeding 610 mm
35%
Free
10%
Free
m
88240A
3703.2000
- Other, for colour photography (polychrome)
35%
Free
10%
Free
m
88240B

- Other:





3703.9010
- - - Photocopying paper
35%
Free
10%
Free
m
88240C
3703.9090
- - - Other
35%
Free
10%
Free
m
88240D

Photographic plates, film, paper, paperboard and textiles, exposed but not developed:





3704.0010
- - - Photoprocess plates for offset productions
35%
Free
10%
Free
-
88250A
3704.0090
- - - Other
35%
Free
10%
Free
m
88250B
3705
Photographic plates and film, exposed and developed, other than cinematographic film:





3705.1000
- For offset reproduction
50%
Free
10%
Free
-
88260A
3705.2000
- Microfilms
50%
Free
10%
Free
m
88260B

- Other:





3705.9010
- - - Slides and transparencies
50%
Free
10%
Free
-
88260C
3705.9000
- - - Other
50%
Free
10%
Free
-
88260D
3706
Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track:





3706.1000
- Of a width of 35 mm or more
$1.00 per 30 metre
Free
10%
Free
m
88310
3706.9000
- Other
$1.00 per 30 metre
Free
10%
Free
m
88390
3707
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:





3707.1000
- Sensitising emulsions
35%
Free
10%
Free
-
88210A
3707.9000
- Other
35%
Free
10%
Free
-
88210B

____________________


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) Artificial graphite (3801);


(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in 3808;


(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (3813);


(4) Products specified in Note 2(a) or 2(c) below;


(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally 2106);


(c) Medicaments (3003 or 3004); or


(d) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (2620), spent catalysts of a kind used principally for the recovery of precious metal; (7112) or catalysts consisting of metal or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).


2. 3824 includes the following goods which are not to be classified in any other heading of the Nomenclature:


(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;


(b)Fusel oil; Dippel's oil;


(c) Ink removers put up in packings for retail sale;


(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and


(e) Ceramic firing testers, fusible (for example Seger cones).
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








3801.0000
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
35%
Free
10%
Free
kg
59861
3802
Activated carbon; activated natural mineral products; animal black, including spent animal black:





3802.1000
- Activated carbon
35%
Free
10%
Free
-
59864
3802.9000
- Other
35%
Free
10%
Free
-
59865
3803.0000
Tall oil, whether or not refined
35%
Free
10%
Free
L
59811
3804.0000
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
35%
Free
10%
Free
-
59812
3805
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 paracymene; pine oil containing alphaterpineol as the main constituent:





3805.1000
- Gum, wood or sulphate turpentine oils
35%
Free
10%
Free
L
59813A
3805.2000
- Pine oil
35%
Free
10%
Free
L
59813B
3805.9000
- Other
35%
Free
10%
Free
L
59813C
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums:





3806.1000
- Rosin and resin acids
35%
Free
10%
Free
L
59814A
3806.2000
- Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts
35%
Free
10%
Free
L
59814B
3806.3000
- Ester gums
35%
Free
10%
Free
L
59814C
3806.9000
- Other
35%
Free
10%
Free
L
59814D
3807.0000
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
35%
Free
10%
Free
L
59818
3808
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):






-Insecticides:





3808.1010
- - - Mosquito spirals and coils
Free
Free
10%
Free
kg
59110A
3808.1090
- - - Other
Free
Free
10%
Free
kg
59110B
3808.2000
- Fungicides
Free
Free
10%
Free
kg
59120
3808.3000
- Herbicides, anti-sprouting products and plant-growth regulators
Free
Free
10%
Free
kg
59130

- Disinfectants:





3808.4010
- - - Disinfectants put up as room deodorisers
20%
Free
10%
Free
kg
59141A
3808.4090
- - - Other disinfectants
Free
Free
10%
Free
kg
59141B
3808.9000
- Other
20%
Free
10%
Free
kg
59149
3809
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:





3809.1000
- With a basis of amylaceous substances
35%
Free
10%
Free
-
59891A

- Other:





3809.9100
- - Of a kind used in the textile or like industries
35%
Free
10%
Free
-
59891B
3809.9200
- - -Of a kind used in the paper or like industries
35%
Free
10%
Free
-
59891C
3809.9300
- - Of a kind used in the leather or like industries
35%
Free
10%
Free
-
59891D
3810
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:





3810.1000
- Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
35%
Free
10%
Free
-
59896A
3810.9000
- Other
35%
Free
10%
Free
-
59896B
3811
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:





3811.1000
- Anti-knock preparations
35%
Free
10%
Free
-
59721
3811.2000
- Additives for lubricating oils
35%
Free
10%
Free
-
59725
3811.9000
- Other
35%
Free
10%
Free
-
59729
3812
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:





3812.1000
- Prepared rubber accelerators
35%
Free
10%
Free
-
59863
3812.2000
- Compound plasticisers for rubber or plastics
35%
Free
10%
Free
-
59893A
3812.3000
- Anti-oxidising preparations and other compound stabilizers for rubber or plastics
35%
Free
10%
Free
-
59893B
3813.0000
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
35%
Free
10%
Free
-
59894
3814.0000
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
35%
Free
10%
Free
-
53355
3815.0000
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
35%
Free
10%
Free
-
59880
3816.0000
Refactory cements, mortars, concretes and similar compositions, other than products of 3801
35%
Free
10%
Free
-
66233
3817.0000
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of 2707 or 2902
35%
Free
10%
Free
-
59840
3818.0000
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
35%
Free
10%
Free
-
59850
3819.0000
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
35%
Free
10%
Free
-
59731
3820.0000
Anti-freezing preparations and prepared de-icing fluids
35%
Free
10%
Free
-
59733
3821.0000
Prepared culture media for development of micro-organisms
35%
Free
10%
Free
-
59867
3822.0000
Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of 3002 or 3006
35%
Free
10%
Free
-
59869
3823.0000
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
35%
Free
10%
Free
-
43131
3824
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:





3824.0010
- - - Salt for curing or salting with a basis of sodium nitrate, whether or not containing sugar
35%
Free
10%
Free
-
59899-01
3824.0020
- - - Food preservatives
35%
Free
10%
Free
-
59899-02
3824.0090
- - - Other
35%
Free
10%
Free
-
59899-03

______________________


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) 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.


2. Except for the goods of 3918 or 3919, 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


Plastics and articles thereof


Notes.


1. Throughout the Nomenclature "plastics" means those materials of 3901 to 3914 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 Nomenclature any reference to "plastics" also includes vulcanised fibre. "Plastics", however, does not apply to materials regarded as textile materials of Section XI.


2. This Chapter does not cover:


(a) Waxes of 2712 or 3404;


(b) Separate chemically defined organic compounds (Chapter 29);


(c) Heparin or its salts (3001);


(d) Solutions (other than collodions) consisting of any of the products specified in 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (3208); stamping foils of 3212;


(e) Organic surface-active agents or preparations of 3402;


(f) Run gums (3806);


(g) Diagnostic or laboratory reagents on a backing of plastics (3822);


(h) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;


(ij) Saddlery or harness (4201) or trunks, suitcases, handbags or other containers of 4202;


(k) Plaits, wickerwork or other articles of Chapter 46;


(l) Wall coverings of 4814;


(m) Goods of Section XI (textiles and textile articles);


(n) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);


(o) Imitation jewellery of 7117;


(p) Articles of Section XVI (machines and mechanical or electrical appliances);


(q) Parts of aircraft or vehicles of Section XVII;


(r) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);


(s) Articles of Chapter 91 (for example, clock or watch cases);


(t) Articles of Chapter 92 (for example, musical instruments or parts thereof);


(u) Articles of 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);


(v) Articles of Chapter 95 (for example, toys, games, sports requisites); or


(w) 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. 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:


(a) Liquid synthesis polyolefins of which less than 60% by volume distils at 300 Degrees C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (3901 and 3902);


(b) Resins, not highly polymerised, of the coumarone-indene type (3911);


(c) Other synthetic polymers with an average of at least 5 monomer units;


(d) Silicones (3910);


(e) Resols (3909) and other prepolymers.


4. "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 predominates 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.


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 the 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.


6. In 3901 to 3914, "primary forms" applies only to the following forms:


(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;


(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.


7. 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (3901 to 3914).


8. For the purposes of 3917, "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). "Tubes, pipes and hoses" 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.


9. For the purposes of 3918, "wall or ceiling coverings of plastics" applies to products in rolls, of width not less than 45 cm, 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.


10. In 3920 and 3921, "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and 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).


11. 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:


(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300L;


(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;


(c) Gutters and fittings thereof;


(d) Doors, windows and their frames and thresholds for doors;


(e) Balconies, balustrades, fencing, gates and similar barriers;


(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;


(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;


(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and


(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 Note.


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" (e.g., polyethylene and polyamide-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 polymer content.


(2) The copolymers named in 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.


(3) 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.


(4) 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 commoner units of the polymers in the series of subheadings under consideration are to be compared.


(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 comonomer units of the polymers in the series under consideration are to be compared.


(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.


Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)









SUB-CHAPTER I

PRIMARY FORMS













3901.0000
Polymers of ethylene, in primary forms
35%
Free
10%
Free
-
57100








3902.0000
Polymers of propylene or of other olefins, in primary forms
35%
Free
10%
Free
-
57510








3903.0000
Polymers of styrene, in primary forms
35%
Free
10%
Free
-
57200








3904.0000
Polymers of vinyl chloride or of other halogenated olefins, in primary forms
35%
Free
10%
Free
-
57300








3905.0000
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
35%
Free
10%
Free
-
57590-01








3906.0000
Acrylic polymers in primary forms
35%
Free
10%
Free
-
57520








3907.0000
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
35%
Free
10%
Free
-
57400








3908.0000
Polyamides in primary forms
35%
Free
10%
Free
-
57530








3909.0000
Amino-resins, phenolic resins and polyurethanes, in primary forms
35%
Free
10%
Free
-
57540








3910.0000
Silicones in primary forms
35%
Free
10%
Free
-
57590-02








3911.0000
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
35%
Free
10%
Free
-
57590-03








3912.0000
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
35%
Free
10%
Free
-
57550








3913.0000
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
35%
Free
10%
Free
-
57590-04








3914.0000
Ion-exchangers based on polymers of 3901 to 3913, in primary forms
35%
Free
10%
Free
-
57590-05









SUB-CHAPTER II

WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES













3915
Waste, parings and scrap, of plastics:













3915.1000
- Of polymers of ethylene
35%
Free
10%
Free
kg
57910








3915.2000
- Of polymers of styrene
35%
Free
10%
Free
kg
57920








3915.3000
- Of polymers of vinyl chloride
35%
Free
10%
Free
kg
57930








3915.9000
- Of other plastics
35%
Free
10%
Free
kg
57990








3916.0000
Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, or plastics
35%
Free
10%
Free
kg
58300








3917
Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics:













3917.1000
- Artificial guts (sausage casings) of hardened protein or of cellulosic materials
35%
Free
10%
Free
-
58110








3917.2000
- Tubes, pipes and hoses, rigid
35%
Free
10%
Free
-
58120








397.3100
- - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa
35%
Free
10%
Free
-
58130








3917.3200
- - Other, not reinforced or otherwise combined with other materials, without fittings
35%
Free
10%
Free
-
58140








3917.3300
- - Other, not reinforced or otherwise combined with other materials, with fittings
35%
Free
10%
Free
-
58150








3917.3900
- - Other
35%
Free
10%
Free
-
58160








3917.4000
- Fittings
35%
Free
10%
Free
-
58170








3918.0000
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
35%
Free
10%
Free
m²
89331








3919.0000
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
35%
Free
10%
Free
-
58210








3920
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials:













3920.0010
- - - Low or high density polyethylene (polythene)
35%
Free
10%
Free
m²
58220 A








3920.0090
- - - Other
35%
Free
10%
Free
m²
58220 B








3921
Other plates, sheets, film, foil and strip, of plastics:














- Cellular:













3921.1010
- - - Textile fabric coated or covered on one or both sides with plastics
35%
Free
10%
Free
-
58291 A








3921.1090
- - - Other
35%
Free
10%
Free
-
58291 B








3921.9000
- Other
35%
Free
10%
Free
-
58299








3922
Baths, shower-baths, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics:













3922.1000
- Baths, shower-baths and wash-basins
20%
Free
10%
Free
-
89321 A








3922.2000
- Lavatory seats and covers
20%
Free
10%
Free
-
89321 B








3922.9000
- Other
20%
Free
10%
Free
-
89321 C








3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:













3923.1000
- Boxes, cases, crates and similar articles
35%
Free
10%
Free
-
89319 A








3923.2000
- Sacks and bags (including cones)
35%
Free
10%
Free
-
89311








3923.3000
- Carboys, bottles, flasks and similar articles
35%
Free
10%
Free
-
89319 B








3923.4000
- Spools, cops, bobbins and similar supports
35%
Free
10%
Free
-
89319 C








3923.5000
- Stoppers, lids, caps and other closures
35%
Free
10%
Free
-
89319 D








3923.9000
- Other
35%
Free
10%
Free
-
89319 E








3924
Tableware, kitchenware, other household articles and toilet articles, of plastics:













3924.1000
- Tableware and kitchenware
35%
Free
10%
Free
-
89322 A








3924.9000
- Other
35%
Free
10%
Free
-
89322 B








3925
Builders' ware of plastics, not elsewhere specified or included:













3925.1000
- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 L
35%
Free
10%
Free
No.
89329 A








3925.2000
- Doors, windows and their frames and thresholds for doors
35%
Free
10%
Free
No.
89329 B








3925.3000
- Shutters, blinds (including Venetian blinds) and similar articles and parts thereof
35%
Free
10%
Free
No.
89329 C








3925.9000
- Other
35%
Free
10%
Free
No.
89329 D








3926
Other articles of plastics and articles of other materials of 3901 to 3914:













3926.1000
- Office or school supplies
35%
Free
10%
Free
-
89394








3926.2000
- Articles of apparel and clothing accessories (including gloves)
60%
Free
10%
Free
-
84821








3926.3000
- Fittings for furniture, coachwork or the like
35%
Free
10%
Free
-
89395








3926.4000
- Statuettes and other ornamental articles
60%
Free
10%
Free
-
89399 A








3926.9000
- Other
35%
Free
10%
Free
-
89399 B

_____________________________________


CHAPTER 40


Rubber and articles thereof


Notes.


1. Except where the context otherwise requires, throughout the Nomenclature "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.


2. This Chapter does not cover:


(a) Goods of Section XI (textiles and textile articles);


(b) Footwear or parts thereof of Chapter 64;


(c) Headgear or parts thereof (including bathing caps) of Chapter 65;


(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;


(e) Articles of Chapter 90, 92, 94, or 96; or


(f) Articles of Chapter 95 (other than sports gloves and articles of 4011 to 4013).


3. In 4001 to 4003 and 4005, "primary forms" applies only to the following forms:


(a) Liquids and pastes (including latex, whether or not prevulcanised, and other dispersions and solutions);


(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.


4. In Note 1 to this Chapter and in 4002,"synthetic rubber" applies to:


(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 Degree C, 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;


(b) Thioplasts (TM); and


(c) natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixture 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.


5.


(a) 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:


(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of prevulcanised rubber latex);


(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;


(iii) 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 affects its classification in 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:


(i) emulsifiers or anti-tack agents;


(ii) small amounts of breakdown products of emulsifiers;


(iii) 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 purpose of 4004, "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 vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of 4008.


8. 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or sheathed with rubber.


9.In 4001, 4002, 4003, 4005 and 4008, "plates", "sheets" and "strips" apply only to plates, sheets and strips 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 4008 "rods" and "profile shapes" apply only to such products, whether or not to cut to length or surface–worked but not otherwise worked



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4001.0000
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
35%
Free
10%
Free
kg
23100








4002.0000
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
35%
Free
10%
Free
kg
23210








4003.0000
Reclaimed rubber in primary forms or in plates, sheets or strip
35%
Free
10%
Free
kg
23221








4004.0000
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
35%
Free
10%
Free
kg
23222








4005.0000
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
35%
Free
10%
Free
kg
62110








4006
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber:













4006.1000
- "Camel-back" strips for retreading rubber tyres
35%
Free
10%
Free
-
62121








4006.9000
- Other
35%
Free
10%
Free
-
62129








4007.0000
Vulcanised rubber thread and cord
35%
Free
10%
Free
kg
62131








4008
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber:














- Of cellular rubber:














- - Plates sheets and strip:













4008.1110
- - - Combined with textile fabric of a kind used for footwear soling
35%
Free
10%
Free
kg
62132 A








4008.1190
- - - Other
35%
Free
10%
Free
kg
62132 B








4008.1900
- - Other (rods and profile shapes)
35%
Free
10%
Free
kg
62132 C









- Of non-cellular rubber:














- - Plates, sheets and strip:













4008.2110
- - - Flooring materials in the piece, tiles, mats and similar articles
35%
Free
10%
Free
m²
62133 A








4008.2120
- - - Of a kind used for footwear soling
35%
Free
10%
Free
m²
62133 B








4008.2130
- - -Of a kind for use as offset printing machine blankets
35%
Free
10%
Free
m²
62133 C








4008.2190
- - -Other
35%
Free
10%
Free
-
62133 D








4008.2900
- -Other (rods and profile shapes)
35%
Free
10%
Free
-
62133 E








4009
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges):













4009.0010
---Of a kind used as replacement components in motor vehicles of Chapter 87
35%
Free
10%
Free
m
62140 A








4009.0090
---Other
35%
Free
10%
Free
m
62140 B








4010
Conveyor or transmission belts or belting, of vulcanised rubber:













4010.1000
- Conveyor belts or belting
35%
Free
10%
Free
No.
62920 B








4010.2000
- Transmission belts or belting
35%
Free
10%
Free
No.
62920 B








4011
New pneumatic tyres, of rubber:













4011.1000
- Of a kind used on motor cars (including station wagons and racing cars)
60%
Free
10%
Free
No.
62510








4011.2000
-Of a kind used on buses or lorries
60%
Free
10%
Free
No.
62520








4011.3000
-Of a kind used on aircraft
60%
Free
10%
Free
No.
62530








4011.4000
-Of a kind used on motorcycles
60%
Free
10%
Free
No.
62541








4011.5000
- Of a kind used on bicycles
50%
Free
10%
Free
No.
62542









- Other:














- - Having a "herring-bone" or similar tread:













4011.9110
- - - Of a kind used for agricultural purposes
5%
Free
10%
Free
No.
62551 A








4011.9190
- - - Other
60%
Free
10%
Free
No.
62551 B








4011.9900
- - Other
60%
Free
10%
Free
No.
62559








4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:













4012.1000
- Retreaded tyres
60%
Free
10%
Free
No.
62592








4012.2000
- Used pneumatic tyres
60%
Free
10%
Free
No.
62593








4012.9000
- Other
60%
Free
10%
Free
No.
62594








4013
Inner tubes, of rubber:













4013.1000
- Of a kind used on motor cars (including station wagons and racing cars) buses or lories
50%
Free
10%
Free
No.
62591 A








4013.2000
- Of a kind used on bicycles
50%
Free
10%
Free
No.
62591 B









- Other:













4013.9010
- - - Of a kind used on agricultural tractors
5%
Free
10%
Free
No.
62591 C








4013.9090
- - - Other
50%
Free
10%
Free
No.
62591 D








4014
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber:













4014.1000
- Sheath contraceptivess
20%
Free
10%
Free
-
62911








4014.9000
- Other
20%
Free
10%
Free
-
62919








4015
Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber:














- Gloves:













4015.1100
- - Surgical
60%
Free
10%
Free
-
84822 A








4015.1900
- - Other
60%
Free
10%
Free
-
84822 B








4015.9000
- Other
60%
Free
10%
Free
-
84829








4016
Other articles of vulcanised rubber other than hard rubber:













4016.1000
- Of cellular rubber
50%
Free
10%
Free
-
62992









- Other:













4016.9100
- - Floor coverings and mats
50%
Free
10%
Free
m2
62999 A








4016.9200
- - Erasers
50%
Free
10%
Free
-
62999 B








4016.9300
- - Gaskets, washers and other seals
50%
Free
10%
Free
-
62999 C








4016.9400
- - Boat or dock fenders, whether or not inflatable
50%
Free
10%
Free
-
62999 D








4016.9500
- - Other inflatable articles
50%
Free
10%
Free
-
62999 E








4016.9900
- - Other
50%
Free
10%
Free
-
62999 F








4017.0000
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
50%
Free
10%
Free
-
62991

____________________


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


Raw hides and skins (other than furskins) and leather


Notes.


1. This Chapter does not cover:


(a) Parings or similar waste, of raw hides or skins (0511);


(b) Birdskins or parts of birdskins, with their feathers or down, of 0505 or 6701; or


(c) 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 lamb (except Astrackhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.


2. Throughout the Nomenclature, "composition leather" means only substances of the kind referred to in 4111.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4101.0000
Raw hides and skins of bovine 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 spilt
50%
Free
10%
Free
kg
21100 A








4102.0000
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or other-wise 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
50%
Free
10%
Free
kg
21100 B








4103.0000
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
50%
Free
10%
Free
kg
21100 C








4104.0000
Leather of bovine or equine animals, without hair on, other than leather of 4108 or 4109
50%
Free
10%
Free
kg
61140








4105.0000
Sheep or lamb skin leather, without wool on, other than leather of 4108 or 4109
50%
Free
10%
Free
kg
61150








4106.0000
Goat or kid skin leather, without hair on, other than leather of 4108 or 4109
50%
Free
10%
Free
kg
61160








4107.0000
Leather of other animals, without hair on, other than leather of 4108 or 4109
50%
Free
10%
Free
kg
61170








4108.0000
Chamois (including combination chamois) leather
50%
Free
10%
Free
kg
61181








4109.0000
Patent leather and patent laminated leather; metallised leather
50%
Free
10%
Free
kg
61183








4110.0000
Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
50%
Free
10%
Free
kg
21191








4111.0000
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
50%
Free
10%
Free
kg
61120

____________


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) Sterile surgical catgut or similar sterile suture materials (3006);


(b) Articles of apparel or clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (4303 or 4304);


(c) Made up articles of netting (5608);


(d) Articles of Chapter 64;


(e) Headgear or parts thereof of Chapter 65;


(f) Whips, riding-crops or other articles of 6602;


(g) Cuff-links, bracelets or other imitation jewellery (7117);


(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);


(ij) Strings, skins for drums or the like, or other parts of musical instruments (9209);


(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);


(l) Articles of Chapter 95 (for example, toys, games, sports requisites);


(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of 9606.


2.


(A) In addition to the provisions of Note 1 above, 4202 does not cover:


(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (3923);


(b) Articles of plaiting materials (4602).


(B) Articles of 4202 and 4203 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 4203, "articles of apparel and clothing accessories" applies, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (9113).


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4201.0000
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, dog coats and the like), of any material.
60%
Free
10%
Free
-
61220








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; traveling-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:













4202.1000
- Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers
60%
Free
10%
Free
-
83120








4202.2000
- Handbags, whether or not with shoulder strap, including those without handle
60%
Free
10%
Free
-
83110








4202.3000
- Articles of a kind normally carried in the pocket or in the handbag
60%
Free
10%
Free
-
83191








4202.9000
- Other
60%
Free
10%
Free
-
83199








4203
Articles of apparel and clothing accessories, of leather or of composition leather:













4203.1000
- Articles of apparel
60%
Free
10%
Free
-
84811









- Gloves, mittens and mitts:













4203.2100
- - Specially designed for use in sports
60%
Free
10%
Free
-
89477








4203.2900
- - Other
60%
Free
10%
Free
-
84812








4203.3000
- Belts and bandoliers
60%
Free
10%
Free
-
84813








4203.4000
- Other clothing accessories
60%
Free
10%
Free
-
84819








4204.0000
Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses
60%
Free
10%
Free
-
61210








4205.0000
Other articles of leather, or of composition leather
60%
Free
10%
Free
-
61290








4206.0000
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons
60%
Free
10%
Free
-
89991

____________


CHAPTER 43


Furskins and artificial fur;
manufactures thereof


Notes.


1. Throughout the Nomenclature references to "furskins", other than to raw furskins of 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.


2. This Chapter does not cover:


(a) Birdskins or parts of birdskins, with their feathers or down (0505 or 6701);


(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);


(c) Gloves consisting of leather and furskin or of leather and artificial fur (4203);


(d) Articles of Chapter 64;


(e) Headgear or parts thereof of Chapter 65; or


(f) Articles of Chapter 95 (for example, toys, games, sports requisites).


3. 4303 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.


4. 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 4303 or 4304 as the case may be.


5. Throughout the Nomenclature "artificial fur" means any limitation 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, 5801 or 6001).



Tariff Item
Description
Imports
Exports
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4301.0000
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
50%
Free
10%
Free
No.
21200








4302.0000
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
50%
Free
10%
Free
-
61300








4303
Articles of apparel, clothing accessories and other articles of furskin:













4303.1000
- Articles of apparel and clothing accessories
50%
Free
10%
Free
-
84831 A








4303.9000
- Other
50%
Free
10%
Free
-
84831 B








4304.0000
Artificial fur and articles thereof
50%
Free
10%
Free
-
84832

______________________


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) 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 (1211);


(b) 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 (1401);


(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (1404);


(d) Activated charcoal (3802);


(e) Articles of 4202;


(f) Goods of Chapter 46;


(g) Footwear or parts thereof of Chapter 64;


(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);


(ij) Goods of 6808;


(k) Imitation jewellery of 7117;


(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);


(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);


(n) Parts of firearms (9305);


(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);


(p) Articles of Chapter 95 (for example, toys, games, sports requisites);


(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of 9603; or


(r) Articles of Chapter 97 (for example, works of art).


2. In this Chapter, "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treated in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistence to chemical or electrical agencies.


3. 4414 to 4421 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.


4. Products of 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of 4409, 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.


5. 4417 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.


6. 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.


Subheading Note.


1. For the purposes of the subheadings, "tropical wood" means one of the following types of wood:


Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rose, Pau Marfim, Pulai, Punah, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4401
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:













4401.1000
- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
35%
Free
10%
Free
-
24501









- Wood in chips or particles:













4401.2100
- - Coniferous
35%
Free
10%
Free
-
24611








4401.2200
- - Non-coniferous
35%
Free
10%
Free
-
24615








4401.3000
- Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
35%
Free
10%
Free
-
24620








4402.0000
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
35%
Free
10%
Free
-
24502








4403
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared:













4403.1000
- Treated with paint, strains, creosote or other preservatives
35%
Free
10%
Free
m3
24730








4403.2000
- Other, coniferous
35%
Free
10%
Free
m3
24740








4403.4000
- Other, of tropical wood specified in Subheading Note 1 to this Chapter
35%
Free
10%
Free
3
24751








4403.9000
- Other
35%
Free
10%
Free
m3
24752








4404
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:













4404.1000
- Coniferous
35%
Free
10%
Free
m3
63491 A








4404.2000
- Non-coniferous
35%
Free
10%
Free
m3
63491 B








4405.0000
Wood wool; wood flour
35%
Free
10%
Free
-
63493








4406.0000
Railway or tramway sleepers (cross-ties) of wood
35%
Free
10%
Free
m3
24810








4407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm:













4407.1000
- Coniferous
35%
Free
10%
Free
m3
24820








4407.2000
- Of tropical wood specified in Subheading Note 1 to this Chapter
35%
Free
10%
Free
m3
24840 A








4407.9000
- Other
35%
Free
10%
Free
m3
24840 B








4408
Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm:













4408.1000
- Coniferous
35%
Free
10%
Free
m3
63411








4408.3000
- Of tropical wood specified in Subheading Note 1 to this Chapter
35%
Free
10%
Free
m3
63412 A








4408.9000
- Other
35%
Free
10%
Free
m3
63412 B








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 or faces, whether or not planed, sanded or finger-jointed:













4409.1000
- Coniferous
35%
Free
10%
Free
m3
24830








4409.2000
- Non-coniferous
35%
Free
10%
Free
m3
24850








4410
Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances:













4410.1000
- Of wood
35%
Free
10%
Free
m3
63422








4410.9000
- Of other ligneous materials
35%
Free
10%
Free
m3
63423








4411
Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances:













4411.1000
- Fibreboard of a density exceeding 0.8 g/cm3 (Hardboard)
35%
Free
10%
Free
m3
63451








4411.2000
- Fibreboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 (Mediumboard)
35%
Free
10%
Free
m3
63452








4411.3000
- Fibreboard of a density exceeding 0.35 g/cm3 but not exceeding 0.5 g/cm3 (Softboard)
35%
Free
10%
Free
m3
63453








4411.9000
- Other
35%
Free
10%
Free
m3
63459








4412
Plywood, veneered panels and similar laminated wood:













4412.1000
- Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness
35%
Free
10%
Free
m3
63430








4412.2000
- Other, with at least one outer ply of non-coniferous wood
35%
Free
10%
Free
m3
63441








4412.9000
- Other
35%
Free
10%
Free
m3
63449








4413.0000
Densified wood, in blocks, plates, strips or profile shapes
35%
Free
10%
Free
m3
63421








4414.0000
Wooden frames for painting, photographs, mirrors or similar objects
60%
Free
10%
Free
-
63541








4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood:













4415.1000
- Cases, boxes, crates, drums and similar packings; cable-drums
35%
Free
10%
Free
-
63511








4415.2000
- Pallets, box pallets and other load boards; pallet collars
35%
Free
10%
Free
-
63512








4416.0000
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
35%
Free
10%
Free
-
63520








4417.0000
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
35%
Free
10%
Free
-
63591








4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes:













4418.1000
- Windows, French-windows and their frames
35%
Free
10%
Free
-
63531








4418.2000
- Doors and their frames and thresholds
35%
Free
10%
Free
-
63532








4418.3000
- Parquet panels
35%
Free
10%
Free
-
63539 A








4418.4000
- Shuttering for concrete constructional work
35%
Free
10%
Free
-
63539 B








4418.5000
- Shingles and shakes
35%
Free
10%
Free
-
63533









- Other:













4418.9010
- - - Cellular wood panels
35%
Free
10%
Free
-
63539 C








4418.9090
- - - Other
35%
Free
10%
Free
-
63539 D








4419.0000
Tableware and kitchenware, of wood
60%
Free
10%
Free
-
63542








4420
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:













4420.1000
- Statuettes and other ornaments, of wood
60%
Free
10%
Free
-
63549 A








4420.9000
- Other
60%
Free
10%
Free
-
63549 B








4421.0000
Other articles of wood
60%
Free
10%
Free
-
63599

________________________


CHAPTER 45


Cork and articles of cork


Note.


1. This Chapter does not cover:


(a) Footwear or parts of footwear of Chapter 64;


(b) Headgear or parts of headgear of Chapter 65; or


(c) Articles of Chapter 95 (for example, toys, games, sports requisites).



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4501
Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork:













4501.1000
- Natural cork, raw or simply prepared
35%
Free
10%
Free
-
24403








4501.9000
- Other
35%
Free
10%
Free
-
24404








4502.0000
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
35%
Free
10%
Free
-
24402








4503
Articles of natural cork:













4503.1000
- Corks and stoppers
35%
Free
10%
Free
-
63311








4503.9000
- Other
35%
Free
10%
Free
-
63319








4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork:














- Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs:













4504.1010
- - - Floor coverings of all kinds (including tiles)
35%
Free
10%
Free
-
63321 A








4504.1090
- - - Other
35%
Free
10%
Free
-
63321 B









- Other:













4504.9010
- - - Articles of a kind used in goods of Chapters 84, 85 and 90
35%
Free
10%
Free
-
63329 A








4504.9090
- - - Other
35%
Free
10%
Free
-
63329 B

____________


CHAPTER 46


Manufactures of straw, of esparto or of other
plaiting materials;
basketware and wickerwork


Notes.


1. In this Chapter, "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, 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.


2. This Chapter does not cover:


(a) Wall coverings of 4814;


(b) Twine, cordage, ropes or cables, plaited or not (5607);


(c) Footwear or headgear or parts thereof of Chapter 64 or 65;


(d) Vehicles or bodies for vehicles of basketware (chapter 87); or


(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).


3. For the purposes of 4601, "plaiting materials, plaits and similar products of 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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








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):













4601.1000
- Plaits and similar products of plaiting materials, whether or not assembled into strips
60%
Free
10%
Free
-
89973









- Mats, matting and screens of vegetable materials:













4601.2010
- - - Floor mats and matting
60%
Free
10%
Free
-
89974 A








4601.2090
- - - Other
60%
Free
10%
Free
-
89974 B









- Other:













4601.9100
- - Of vegetable materials
60%
Free
10%
Free
-
89979 A








4601.9900
- - Other
60%
Free
10%
Free
-
89979 B








4602
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of 4601; articles of loofah:














- Of vegetable materials:













4602.1010
- - - Baskets, hampers and similar articles
60%
Free
10%
Free
-
89971 A








4602.1090
- - - Other
60%
Free
10%
Free
-
89971 B








4602.9000
- Other
60%
Free
10%
Free
-
89971 C

_____________________________


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 purposes of 4702, "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) of 20 Degrees C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4701.0000
Mechanical wood pulp
35%
Free
10%
Free
kg
25120
4702.0000
Chemical wood pulp, dissolving grades
35%
Free
10%
Free
kg
25130
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades:





4703.1000
- Unbleached
35%
Free
10%
Free
kg
25140
4703.2000
- Semi-bleached or bleached
35%
Free
10%
Free
kg
25150
4704
Chemical wood pulp, sulphite, other than dissolving grades:





4704.1000
- Unbleached
35%
Free
10%
Free
kg
25161
4704.2000
- Semi-bleached or bleached
35%
Free
10%
Free
kg
25162
4705.0000
Semi-chemical wood pulp
35%
Free
10%
Free
kg
25191
4706.0000
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
35%
Free
10%
Free
kg
25192
4707
Recovered (waste and scrap) paper or paperboard:





4707.1000
- Unbleached kraft paper or paperboard or corrugated paper or paperboard
35%
Free
10%
Free
kg
25111
4707.2000
- Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
35%
Free
10%
Free
kg
25112
4707.3000
- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
35%
Free
10%
Free
kg
25113
4707.9000
- Other, including unsorted waste and scrap
35%
Free
10%
Free
kg
24119

_______________________________


CHAPTER 48


Paper and paperboard; articles of paper pulp of paper or of paperboard


Notes


1. This Chapter does not cover:


(a) Articles of Chapter 30;


(b) Stamping foils of 3212;


(c) Performed papers of papers impregnated or coated with cosmetics (Chapter 33);


(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (3401), or with polishes, creams or similar preparations (3405);


(e) Sensitised paper or paperboard of 3701 to 3704;


(f) Paper impregnated with diagnostic or laboratory reagents (3822);


(g) 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 4814 (Chapter 39);


(h) Articles of 4202 (for example, travel goods);


(j) Articles of Chapter 46 (manufactures of plaiting material);


(k) Paper yarn or textile articles of paper yarn (Section XI);


(l) Articles of Chapter 64 or Chapter 65;


(m) Abrasive paper or paperboard (6805) or paper- or paperboard-backed mica (6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);


(n) Metal foil backed with paper or paperboard (Section XV);


(o) Articles of 9209; or


(p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).


2. Subject to the provisions of Note 6, 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.


3. In this Chapter "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical 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 40g per square meter and not more than 65g per square metre.


4. In addition to hand-made paper and paperboard, 4802 covers only paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical process and satisfying any of the following criteria:


For paper or paperboard weighing not more than 150 g per square metre:


(a) containing 10% or more of fibres obtained by a mechanical process, and


1. weighing not more than 80g per square metre, or


2. coloured throughout the mass; or


(b) containing more than 8% ash, and


1. weighing not more than 80 g per square metre, or


2. coloured throughout the mass; or


(c) containing more than 3% ash and having a brightness of 60% or more; or


(d) containing more than 3% 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


(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g.


For paper or paperboard weighing more than 150 g per square metre:


(a) coloured throughout the mass; or


(b) having a brightness of 60% or more, and


1. a calliper of 225 micrometres (microns) or less, or


2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content more than 3%; or


(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and ash content more than 8%.


4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.


5. 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.


6. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose and webs of cellulose fibres answering to a description in two or more of 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature.


7.


(A) 4801, 4802, 4804 to 4808, 4810 and 4811 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:


(a) in strips or rolls of a width exceeding 15cm; or


(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.


Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of Note 6, in 4802.


(B) 4803 and 4809 apply only to paper, cellulose wadding and webs of cellulose fibres:


(a) in strips or rolls of a width exceeding 36 cm; or


(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.


8. For the purposes of 4814, "wallpaper and similar wall covering" applies only to:


(a) Paper in rolls, of a width of not less than 45cm and not more than 160 cm, suitable for wall or ceiling decoration:


(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics;


(ii) 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) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;


(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;


(c) 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 4815.


9. 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.


10. 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.


11. Except for the goods of 4814 or 4821, 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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4801.0000
Newsprint, in rolls or sheets
20%
Free
10%
Free
kg
64110
4802.0000
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of 4801 or 4803; hand-made paper and paperboard
35%
Free
10%
Free
kg
64120
4803.0000
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for house-hold 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
35%
Free
10%
Free
kg
64163
4804.0000
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of 4802 or 4803
35%
Free
10%
Free
kg
64140
4805.0000
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 2 to this Chapter
35%
Free
10%
Free
kg
64150-01
4806.0000
Vegetable parchment, grease-proof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
50%
Free
10%
Free
kg
64150-02
4807.0000
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
35%
Free
10%
Free
kg
64190
4808.0000
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 4803
35%
Free
10%
Free
kg
64160
4809.0000
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
35%
Free
10%
Free
kg
64130-01
4810
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:





4810.1000
- Paper and paperboard of a kind used for writing, printing or other graphic purposes not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres
35%
Free
10%
Free
kg
64130-02
4810.2000
- 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 fibre content consists of fibres obtained by a mechanical process
35%
Free
10%
Free
kg
64130-03
4810.3000
- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes
35%
Free
10%
Free
kg
64170-01
4810.9000
- Other paper and paperboard
35%
Free
10%
Free
Kg
64170-02
4811
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of the kind described in 4803, 4809 or 4810:





4811.1000
- Tarred, bituminised or asphalted paper and paperboard
35%
Free
10%
Free
-
64170-03
4811.2000
- Gummed or adhesive paper and paperboard
35%
Free
10%
Free
-
64170-04
4811.3000
- Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives)
35%
Free
10%
Free
-
64170-05
4811.4000
- Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin oil or glycerol
35%
Free
10%
Free
-
64170-06
4811.9000
- Other paper, paperboard, cellulose wadding and webs of cellulose fibres
35%
Free
10%
Free
-
64170-07
4812.0000
Filter blocks, slabs and plates, of paper pulp
35%
Free
10%
Free
kg
64193
4813
Cigarette paper, whether or not cut to size or in the form of booklets or tubes:





4813.1000
- In the form of booklets or tubes
60%
Free
10%
Free
-
64241 A
4813.2000
- In rolls of a width not exceeding 5cm
60%
Free
10%
Free
-
64241 B
4813.9000
-Other
60%
Free
10%
Free
-
64150-03
4814.0000
Wallpaper and similar wall coverings; window transparencies of paper
50%
20%
10%
Free
-
64194
4815.0000
Floor coverings on a base of paper or of paperboard, whether or not cut to size
50%
20%
10%
Free
-
65911
4816
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:





4816.1000
- Carbon or similar copying papers
35%
Free
10%
Free
-
64242 A
4816.2000
- Self-copy paper
35%
Free
10%
Free
-
64242 B
4816.3000
- Duplicator stencils
35%
Free
10%
Free
-
64242-C
4816.9000
- Other
35%
Free
10%
Free
-
64242 D
4817
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:





4817.1000
- Envelopes
50%
Free
10%
Free
doz
64221
4817.2000
- Letter cards, plain postcards and correspondence cards
50%
Free
10%
Free
doz
64222
4817.3000
- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
50%
Free
10%
Free
doz
64223
4818
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:





4818.1000
- Toilet paper
60%
Free
10%
Free
-
64243
4818.2000
- Handkerchiefs, cleansing or facial tissues and towels
60%
Free
10%
Free
-
64294 A
4818.3000
- Tablecloths and serviettes
60%
Free
10%
Free
-
64294 B

- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles:





4818.4010
- - - Sanitary towels and tampons
20%
Free
10%
Free
-
64295 A
4818.4020
- - - Napkins and napkin liners for babies
20%
Free
10%
Free
-
64295-B
4818.4090
- - - Other
50%
Free
10%
Free
-
64295 C
4818.5000
- Articles of apparel and clothing accessories
60%
Free
10%
Free
-
64294 C
4818.9000
- Other
60%
Free
10%
Free
-
64294 D
4819
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:





4819.1000
- Cartons, boxes and cases, of corrugated paper or paperboard
35%
Free
10%
Free
-
64211
4819.2000
- Folding cartons, boxes and cases, of non-corrugated paper or paperboard
35%
Free
10%
Free
-
64212
4819.3000
- Sacks and bags, having a base of a width of 40cm or more
35%
Free
10%
Free
-
64213
4819.4000
- Other sacks and bags, including cones
35%
Free
10%
Free
-
64214
4819.5000
- Other packing containers, including record sleeves
35%
Free
10%
Free
-
64215
4819.6000
- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
35%
Free
10%
Free
-
64216
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 paperboard:





4820.1000
- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
50%
Free
10%
Free
-
64231
4820.2000
- Exercise books
30%
Free
10%
Free
-
64232
4820.3000
- Binders (other than book covers), folders and file covers
50%
Free
10%
Free
-
64233
4820.4000
- Manifold business forms and interleaved carbon sets
50%
Free
10%
Free
-
64234
4820.5000
- Albums for samples or for collections
50%
Free
10%
Free
-
64235
4820.9000
- Other
50%
Free
10%
Free
-
64239
4821.0000
Paper or paperboard labels of all kinds, whether or not printed
35%
Free
10%
Free
-
89281
4822.0000
Bobbins, spools cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
35%
Free
10%
Free
-
64291
4823
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:





4823.1000
- Gummed or adhesive paper, in strips or rolls
50%
Free
10%
Free
-
64244
4823.2000
- Filter paper and paperboard
35%
Free
10%
Free
-
64245
4823.4000
- Rolls, sheets and dials, printed for self-recording apparatus
35%
Free
10%
Free
-
64299 A
4823.5000
- Other paper and paperboard, of a kind used for writing, printing or graphic purposes
35%
Free
10%
Free
-
64248

- Trays, dishes, plates, cups and the like, of paper or paperboard:





4823.6010
- - - Trays, dishes, plates and the like
60%
Free
10%
Free
No.
64293 A
4823.6090
- - - Other
60%
Free
10%
Free
-
64293 B
4823.7000
- Moulded or pressed articles of paper pulp
60%
Free
10%
Free
-
64299 B

- Other:





4823.9010
- - - Dress patterns
60%
Free
10%
Free
-
64299 C
4823.9090
- - - Other
50%
Free
10%
Free
-
64299 D

_________________________


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) Photographic negatives or positives on transparent bases (Chapter 37);


(b) Maps, plans or globes, in relief, whether or not printed (9023);


(c) Playing cards or other goods of Chapter 95; or


(d) Original engravings, prints or lithographs (9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of 9704, antiques of an age exceeding one hundred years or other articles of Chapter 97.


2. For the purposes of Chapter 49, "printed" also means reproduced by means of a duplication machine, produced under the control of a computer, 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 4901, whether or not containing advertising material.


4. 4901 also covers:


(a) 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;


(b) A pictorial supplement accompanying, and subsidiary to, a bound volume, and


(c) 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 designated for binding.


However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in 4911.


5. Subject to Note 3 to this Chapter, 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in 4911.


6. For the purposes of 4903, "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








4901
Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets:





4901.1000
- In single sheets, whether or not folded
20%
Free
10%
Free
-
89221

- Other:





4901.9100
- - Dictionaries and encyclopaedias, and serial instalments thereof
20%
Free
10%
Free
-
89216

- - Other:





4901.9910
- - - Holy Bibles
Free
Free
10%
Free
-
89219 A
4901.9920
- - - Religious books for teaching
10%
Free
10%
Free
-
89219 B
4901.9990
- - - Other
10%
Free
10%
Free
-
89219 C
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material:





4902.1000
- Appearing at least four times a week
10%
Free
10%
Free
-
89221
4902.9000
- Other
10%
Free
10%
Free
-
89229
4903.0000
Children's picture, drawing or colouring books
10%
Free
10%
Free
-
89212
4904.0000
Music, printed or in manuscript, whether or not bound or illustrated
20%
Free
10%
Free
-
89285
4905
Maps and hydro-graphic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed:





4905.1000
- Globes
20%
Free
10%
Free
-
89214 A

- Other:





4905.9100
- - In book form
20%
Free
10%
Free
-
89213
4905.9900
- - Other:
20%
Free
10%
Free
-
89214 B
4906.0000
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
20%
Free
10%
Free
-
89282
4907
Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title





4907.0010
- - - Unused postage, revenue or similar stamps of current or new issue
20%
Free
10%
Free
-
89283 A
4907.0020
- - - Bank and currency notes
20%
Free
10%
Free
-
89283 B
4907.0030
- - - Travellers cheques and cheque forms
50%
Free
10%
Free
-
89283 C
4907.0090
- - - Other
50%
Free
10%
Free
-
89283 D
4908.0000
Transfers (decalcomanias)
50%
Free
10%
Free
-
89241
4909
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings:





4909.0010
- - - Postcards
50%
Free
10%
Free
-
89242 A
4909.0020
- - - Posters and show cards for advertising and other commercial purposes
50%
Free
10%
Free
-
89242 B
4909.0090
- - - Other
50%
Free
10%
Free
-
89242 C
4910.0000
Calendars of any kind, printed, including calendar blocks
50%
Free
10%
Free
-
89284
4911
Other printed matter, including printed pictures and photographs:






- Trade advertising material, commercial catalogues and the like:





4911.1010
- - - Printed matter devoted primarily to advertising (including tourist promotional material) and other printed matter describing commercial or industrial activity related to places, enterprises or products of W. Samoa
35%
Free
10%
Free
-
89296 A
4911.1090
- - - Other
35%
Free
10%
Free
-
89296 B

- Other:





4911.9100
- - Pictures, designs and photographs
50%
Free
10%
Free
-
89287
4911.9900
- - Other
50%
Free
10%
Free
-
89289

______________________________


SECTION XI


TEXTILES AND TEXTILE ARTICLES


Notes.


1. This Section does not cover:


(a) Animal brush making bristles or hair (0502); horsehair or horsehair waste (0503);


(b) Human hair or articles of human hair (0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (5911);


(c) Cotton linters or other vegetable materials of Chapter 14;


(d) Asbestos of 2524 or articles of asbestos or other products of 6812 or 6813;


(e) Articles of 3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of 3306;


(f) Sensitised textiles of 3701 to 3704;


(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics ( Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);


(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;


(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof of Chapter 40;


(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of 4303 or 4304;


(l) Articles of textile materials of 4201 or 4204;


(m) Products or articles of Chapter 48 (for example, cellulose wadding);


(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;


(o) Hair-nets or other headgear or parts thereof of Chapter 65;


(p) Goods of Chapter 67;


(q) Abrasive-coated textile material (6805) and also carbon fibres or articles of carbon fibres of 6815;


(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);


(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);


(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);


(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or


(v) Articles of Chapter 97.


2.


(A) Goods classifiable in Chapter 50 to 55 or in 5809 or 5902 and of a mixture of two 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 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 (5110) and metallised yarn (5605) 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;


(b) 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;


(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;


(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.


(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.


3.


(A) 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) Of silk or waste silk, measuring more than 20,000 decitex;


(b) Of man-mode fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;


(c) Of true hemp or flax:


(i) Polished or glazed, measuring 1,429 decitex or more; or


(ii) Not polished or glazed, measuring more than 20,000 decitex;


(d) Of coir, consisting of three or more plies;


(e) Of other vegetable fibres, measuring more than 20,000 decitex;


(f) Reinforced with metal thread.


(B) Exceptions:


(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;


(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;


(c) Silk worm gut of 5006, and monofilaments of Chapter 54;


(d) Metallised yarn of 5605; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and


(e) Chenille yarn, gimped yarn and loop wale-yarn of 5606.


4.


(A) For the purposes of Chapters 50, 51, 52, 54 and 55, "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) 85 g in the case of silk, waste silk or man-made filament yarn; or


(ii) 125 g in other cases;


(b) In balls, hanks or skeins of a weight not exceeding:


(i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;


(ii) 125 g in the case of all other yarns of less than 2,000 decitex; or


(iii) 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) 85 g in the case of silk, waste silk or man-made filament yarn; or


(ii) 125 g in other cases.


(B) Exceptions:


(a) Single yarn of any textile material, except:


(i) Single yarn of wool or fine animal hair, unbleached; and


(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;


(b) Multiple (folded) or cabled yarn, unbleached:


(i) Of silk or waste silk, however put up; or


(ii) Of other textile material except wool or fine animal hair, in hanks or skeins; or


(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and


(d) Single, multiple (folded) or cabled yarn of any textile material:


(i) In cross-reeled hanks or skeins; or


(ii) 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).


5. For the purposes of 5204, 5401 and 5508 "sewing thread" means multiple (folded) or cabled yarn:


(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;


(b) Dressed for use as sewing thread; and


(c) With a final "Z" twist.


6. For the purposes of this Section, "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...................... 60 cN/tex


Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters ..................... 53 cN/tex


Single, multiple (folded) or cabled yarn of viscose rayon........................ 27 cN/tex.


7. For the purposes of this Section, "made up" means:


(a) Cut otherwise than into squares or rectangles;


(b) 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);


(c) 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;


(d) Cut to size and having undergone a process of drawn thread work;


(e) 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);


(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.


8. For the purposes of Chapters 50 to 60:


(a) 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


(b) 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.


11. For the purposes of this Section, "impregnated" includes "dipped".


12. For the purposes of this Section, "polyamides" includes "aramids".


13. 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, "textile garments" means garments of 6101 to 6114 and 6201 to 6211.


Subheading Notes.


1. In this Section and, where applicable, throughout the Nomenclature, the following have the meanings hereby assigned to them:


(a) Elastomeric yarn


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.


(b) Unbleached yarn


Yarn which:


(i) has the natural colour of its constituents fibres and has not been bleached, dyed (whether or not in the mass) or printed; or


(ii) 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).


(c) Bleached yarn


Yarn which:


(i) 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;


(ii) consists of a mixture of unbleached and bleached fibres; or


(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.


(d) Coloured (dyed or printed) yarn


Yarn which:


(i) 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;


(ii) 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;


(iii) is obtained from slivers or rovings which have been printed; or


(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.


The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.


(e) 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.


(f) Bleached woven fabric


Woven fabric which:


(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;


(ii) consists of bleached yarn; or


(iii) consists of unbleached and bleached yarn.


(g) 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


(ii) consists of coloured yarn of a single uniform colour.


(h) Woven fabric of yarns of different colours


Woven fabric (other than printed woven fabric) which:


(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);


(ii) consists of unbleached or bleached yarn and coloured yarn; or


(iii) consists of marl or mixture yarns.


(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)


(ij) 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 flock or by the batik process.)


The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.


(k) 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 consisting of the same textile materials.


(B) For the application of this rule:


(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;


(b) 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;


(c) in the case of embroidery of 5810 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.


_____________________


CHAPTER 50


Silk



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5001.0000
Silk-worm cocoons suitable for reeling
35%
Free
10%
Free
-
26100-01
5002.0000
Raw silk (not thrown)
35%
Free
10%
Free
-
26100-02
5003.0000
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)
35%
Free
10%
Free
-
26100-03
5004.0000
Silk yarn (other than yarn spun from silk waste) not put up to retail sale
35%
Free
10%
Free
-
65192
5005.0000
Yarn spun from silk waste, not put up for retail sale
35%
Free
10%
Free
-
65193
5006.0000
Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut
35%
Free
10%
Free
-
65194
5007
Woven fabrics of silk or of silk waste:



-
5007.1000
- Fabrics of noil silk
35%
Free
10%
Free
-
65411
5007.2000
- Other fabrics containing 85% or more by weight of silk or of silk waste other than noil silk
35%
Free
10%
Free
-
65413
5007.9000
- Other fabrics
35%
Free
10%
Free
-
65419

_____________________________


CHAPTER 51


Wool, fine or coarse animal hair;
horsehair yarn and woven fabric


Note.


1. Throughout the Nomenclature:


(a) "Wool" means the natural fibre grown by sheep or lambs;


(b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;


(b) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (0502) and horsehair (0503).



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5101.0000
Wool, not carded or combed
35%
Free
10%
Free
kg
26800-02
5102.0000
Fine or coarse animal hair, not carded or combed
35%
Free
10%
Free
-
26800-03
5103.0000
Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock
35%
Free
10%
Free
-
26800-04
5104.0000
Garnetted stock of wool or of fine or coarse animal hair
35%
Free
10%
Free
-
26800-05
5105.0000
Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)
35%
Free
10%
Free
-
26800-06
5106.0000
Yarn of carded wool, not put up for retail sale
35%
Free
10%
Free
-
65110-01
5107.0000
Yarn of combed wool, not put up for retail sale
35%
Free
10%
Free
-
65110-02
5108.0000
Yarn of fine animal hair (carded or combed), not put for retail sale
35%
Free
10%
Free
-
65110-03
5109.0000
Yarn of wool or of fine animal hair, put for retail sale
35%
Free
10%
Free
kg
65110-04
5110.0000
Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale
35%
Free
10%
Free
kg
65110-05
5111
Woven fabrics of carded wool or of carded fine animal hair:





5111.1000
- Containing 85% or more by weight of wool or of fine animal hair
35%
Free
10%
Free
m2
65421
5111.2000
- Other, mixed mainly or solely with man-made filaments
35%
Free
10%
Free
m2
65431 A
5111.3000
- Other, mixed mainly or solely and man made staple fibres
35%
Free
10%
Free
m2
65431 B
5111.9000
- Other
35%
Free
10%
Free
m2
65433
5112
Woven fabrics of combed wool or of combed fine animal hair:





5112.1000
- Containing 85% or more by weight of wool or of fine animal hair
35%
Free
10%
Free
m2
65422
5112.2000
- Other, mixed mainly or solely with man-made filaments
35%
Free
10%
Free
m2
65432 A
5112.3000
- Other, mixed mainly or solely with man-made staple fibres
35%
Free
10%
Free
m2
65432 B
5112.9000
- Other
35%
Free
10%
Free
m2
65434
5113.0000
Woven fabrics of coarse animal hair or of horsehair
35%
Free
10%
Free
m2
65492

_________________________


CHAPTER 52


Cotton



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5201.0000
Cotton, not carded or combed
35%
Free
10%
Free
-
26310
5202.0000
Cotton waste (including yarn waste and garnetted stock)
35%
Free
10%
Free
-
26330
5203.0000
Cotton, carded or combed
35%
Free
10%
Free
-
26340
5204.0000
Cotton sewing thread, whether or not put up for retail sale
35%
Free
10%
Free
kg
65120
5205.0000
Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale
35%
Free
10%
Free
-
65133
5206.0000
Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale
35%
Free
10%
Free
-
65134
5207
Cotton yarn (other than sewing thread) put up for retail sale:





5207.1000
- Containing 85% or more by weight or cotton
35%
Free
10%
Free
-
65131
5207.9000
- Other
35%
Free
10%
Free
-
65132
5208
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2













5208.1000
- Unbleached
35%
Free
10%
Free
m2
65221








5208.2000
- Bleached
35%
Free
10%
Free
m2
65231








5208.3000
- Dyed
35%
Free
10%
Free
m2
65232








5208.4000
- Of yarns of different colours
35%
Free
10%
Free
m2
65233








5208.5000
- Printed
35%
Free
10%
Free
m2
65234








5209
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2:













5209.1000
- Unbleached
35%
Free
10%
Free
m2
65222








5209.2000
- Bleached
35%
Free
10%
Free
m2
65241








5209.3000
- Dyed
35%
Free
10%
Free
m2
65242








5209.4000
- Of yarns of different colours
35%
Free
10%
Free
m2
65244
5209.5000
- Printed
35%
Free
10%
Free
m2
65245








5210
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:













5210.1000
- Unbleached
35%
Free
10%
Free
m2
65223








5210.2000
- Bleached
35%
Free
10%
Free
m2
65251








5210.3000
- Dyed
35%
Free
10%
Free
m2
65252








5210.4000
- Of yarns of different colours
35%
Free
10%
Free
m2
65253








5210.5000
- Printed
35%
Free
10%
Free
m2
65254








5211
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:













5211.1000
- Unbleached
35%
Free
10%
Free
m2
65224








5211.2000
- Bleached
35%
Free
10%
Free
m2
65261








5211.3000
- Dyed
35%
Free
10%
Free
m2
65262








5211.4000
- Of yarns off different colours
35%
Free
10%
Free
m2
65264








5211.5000
- Printed
35%
Free
10%
Free
m2
65265








5212
Other woven fabrics of cotton:






-Weighing not more than 200 g/m2:













5212.1100
- - Unbleached
35%
Free
10%
Free
m2
65225








5212.1200
- - Bleached
35%
Free
10%
Free
m2
65291








5212.1300
- - Dyed
35%
Free
10%
Free
m2
65292








5212.1400
- - Of yarns of different colours
35%
Free
10%
Free
m2
65293








5212.1500
- - Printed
35%
Free
10%
Free
m2
65294









-Weighing not more than 200 g/m2:













5212.2100
- - Unbleached
35%
Free
10%
Free
m2
65226








5212.2200
- - Bleached
35%
Free
10%
Free
m2
65295








5212.2300
- - Dyed
35%
Free
10%
Free
m2
65296








5212.2400
- - Of yarns of different colours
35%
Free
10%
Free
m2
65297








5212.2500
- - Printed
35%
Free
10%
Free
m2
65298

_________________________________


CHAPTER 53


Other vegetable textile fibres; paper yarn
and woven fabrics of paper yarn



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5301.0000
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
35%
Free
10%
Free
-
26510








5302.0000
True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)
35%
Free
10%
Free
-
26520








5303.0000
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)
35%
Free
10%
Free
-
26400








5304.0000
Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)
35%
Free
10%
Free
-
26540








5305
Coconut, abaca (Manilla hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not else-where specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock):













5305.1000
- Of coconut (coir)
35%
Free
10%
Free
-
26570








5305.2000
- Of abaca
35%
Free
10%
Free
-
26550








5305.9000
- Other
35%
Free
10%
Free
-
26580








5306.0000
Flax yarn
35%
Free
10%
Free
-
65196








5307.0000
Yarn of jute or of other textile bast fibres of 5303
35%
Free
10%
Free
-
65197








5308.0000
Yarn of other vegetable textile fibres; paper yarn
35%
Free
10%
Free
-
65199








5309.0000
Woven fabrics of flax
35%
Free
10%
Free
-
65440








5310.0000
Woven fabrics of jute or of other textile bast fibres of 5303
35%
Free
10%
Free
-
65450








5311.0000
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
35%
Free
10%
Free
-
65493

_______________________________


CHAPTER 54


Man-made filaments


Notes.


1. Throughout the Nomenclature, "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either:


(a) By polymerisation or organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or


(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.


The terms "synthetic" and "artificial", used in relation to fibres, mean:


- synthetic: fibres as defined at (a);


- artificial; fibres as defined at (b).


The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials".


2. 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5401.0000
Sewing thread of man-made filaments, whether or not put up for retail sale
35%
Free
10%
Free
kg
65140-01








5402
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex:













5402.0010
- - - Textured yarn
35%
Free
10%
Free
kg
65150








5402.0010
- - - Other
35%
Free
10%
Free
kg
65160 A








5403.0000
Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex
35%
Free
10%
Free
kg
65170 A








5404
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:













5404.1000
-Monofilament
35%
Free
10%
Free
kg
65188 A








5404.9000
- Other
35%
Free
10%
Free
kg
65188 B








5405.0000
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
35%
Free
10%
Free
kg
65170C








5406
Man-made filament yarn (other than sewing thread), put up for retail sale:













5406.1000
-Synthetic filament yarn
35%
Free
10%
Free
kg
65160 B








5406.2000
- Artificial filament yarn
35%
Free
10%
Free
kg
65170 C








5407.0000
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of 5404
35%
Free
10%
Free
m2
65310








5408.0000
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of 5405
35%
Free
10%
Free
m2
65350

______________________


CHAPTER 55


Man-made staple fibres


Note.


1. 5501 and 5502 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) Length of tow exceeding 2 m;


(b) Twist less than 5 turns per metre;


(c) Measuring per filament less than 67 decitex;


(d) 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;


(e) Total measurement of tow more than 20,000 decitex.


Tow of length not exceeding 2 m is to be classified in 5503 or 5504.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5501.0000
Synthetic filament tow
35%
Free
10%
Free
-
26660








5502.0000
Artificial filament tow
35%
Free
10%
Free
-
26712








5503.0000
Synthetic staple fibres, not carded, combed or otherwise processed for spinning
35%
Free
10%
Free
-
26650








5504.0000
Artificial staple fibres, not carded, combed or otherwise processed for spinning
35%
Free
10%
Free
-
26711








5505.0000
Waste (including noils, yarn waste and garnetted stock) of man-made fibres
35%
Free
10%
Free
-
26720








5506.0000
Synthetic staple fibres, carded, combed or otherwise processed for spinning
35%
Free
10%
Free
-
26670








5507.0000
Artificial staple fibres, carded, combed or otherwise processed for spinning
35%
Free
10%
Free
kg
26713








5508.0000
Sewing thread of man-made staple fibres, whether or not put up for retail sale
35%
Free
10%
Free
kg
65140-02








5509.0000
Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale
35%
Free
10%
Free
kg
65180-01








5510.0000
Yarn (other than sewing thread) of artificial staple fibres, not put for retail sale
35%
Free
10%
Free
kg
65180-02








5511.0000
Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale
35%
Free
10%
Free
kg
65180-03








5112
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres:













5512.0010
- - - Insect screening
35%
Free
10%
Free
m2
65320-01








5512.0090
- - - Other
35%
Free
10%
Free
m2
65320-02








5513.0000
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
35%
Free
10%
Free
m2
65330-01








5514.0000
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
35%
Free
10%
Free
m2
65330-02








5515.0000
Other woven fabrics of synthetic staple fibres
35%
Free
10%
Free
-
65340








5516
Woven fabrics of artificial staple fibres:













5516.0010
- - - Containing 85% or more by weight of artificial staple fibres:
35%
Free
10%
Free
-
65360








5516.0090
- - - Other
35%
Free
10%
Free
-
65380

_______________________


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 3401, polishes, creams or similar preparations of 3405, fabric softeners of 3809), where the textile material is present merely as a carrying medium;


(b) Textile products of 5811;


(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (6805);


(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (6814); or


(e) Metal foil on a backing of felt or nonwovens (Section XV).


2. "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. 5602 and 5603 cover respectively felt the nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).


5603 also includes nonwovens in which plastics or rubber forms the bonding substance.


5602 and 5603 do not, however, cover:


(a) 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);


(b) Nonwovens, either completely embedded in plastics or rubber, 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


(c) Plates, sheets or strip or cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).


4. 5604 does not cover textile yarn, or strip or the like of 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5601
Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps:














- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding:













5601.1010
-- - Sanitary towels and tampons
20%
Free
10%
Free
-
65771A








5601.1020
- - - Napkins and napkin liners for babies
20%
Free
10%
Free
-
65771B








5601.1090
- - - Other
50%
Free
10%
Free
-
65771C








5601.2000
- Wadding; other articles of wadding
35%
Free
10%
Free
-
65771D








5601.3000
- Textile flock and dust and mill neps
35%
Free
10%
Free
-
65571E








5602
Felt, whether or not impregnated, coated, covered or laminated:













5602.1000
- Needleloom felt and stitch-bonded fibre fabrics
35%
Free
10%
Free
-
65711








5602.2000
- Other felt, not impregnated, coated, covered or laminated
35%
Free
10%
Free
-
65712








5602.9000
- Other
35%
Free
10%
Free
-
65719








5603.0000
Nonwovens, whether or not impregnated, coated, covered or laminated
35%
Free
10%
Free
-
65720








5604.0000
Rubber thread and cord, textile covered; textile yarn, and strip and the like of 5404 or 5405, impregnated, coated , covered or sheathed with rubber or plastics
35%
Free
10%
Free
-
65780








5605.0000
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
35%
Free
10%
Free
-
65191








5606.0000
Gimped yarn, and strip and the like of 5404 and 5405, gimped (other than those of 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
35%
Free
10%
Free
-
65631








6507.0000
Twine, cordage, ropes and cables, whether or not platted or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
35%
Free
10%
Free
-
65751








5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials:














- Of man-made textile materials:













5608.1100
- - Made up fishing nets
35%
Free
10%
Free
-
65752A








5608.1900
- - Other
35%
Free
10%
Free
-
65752B








5608.9000
- Other
35%
Free
10%
Free
-
65752C








5609.0000
Articles of yarn, strip or the like of 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included
35%
Free
10%
Free
-
65759

___________________________


CHAPTER 57


Carpets and other textile floor coverings


Notes


1. For the purposes of this Chapter, "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.


2. This Chapter does not cover floor covering underlays.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5701
Carpets and other textile floor coverings, knotted, whether or not made up:













5701.1000
- Of wool or fine animal hair
50%
20%
10%
Free
m2
65921








5701.9000
- Of other textile materials
50%
20%
10%
Free
m2
65929








5702
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:













5702.1000
-"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs
60%
Free
10%
Free
m2
65930








5702.2000
- Floor coverings of coconut fibres "coir"
60%
Free
10%
Free
m2
65950-01








5702.3000
- Other, of pile construction, not made up
60%
Free
10%
Free
m2
65950-02








5702.4000
- Other, of pile construction, made up
60%
Free
10%
Free
m2
65950-03








5702.5000
- Other, not of pile construction, not made up
60%
Free
10%
Free
m2
65950-04








5702.9000
- Other, not of pile construction, made up
60%
Free
10%
Free
m2
65950-05








5703.0000
Carpets and other textile floor coverings, tufted, whether or not made up
50%
Free
10%
Free
m2
65940








5704.0000
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
50%
Free
10%
Free
m2
65961








5705.0000
Other carpets and other textile floor coverings, whether or not made up
50%
Free
10%
Free
m2
65969

_________________________


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 Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.


2. 5801 also includes woven weft pie fabrics which have not yet had floats cut, at which stage they have no pile standing up.


3. For the purposes of 5803, "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. 5804 does not apply to knotted net fabrics of twine, cordage or rope, of 5608.


5. For the purposes of 5806, "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 30 cm; and


(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.


Narrow woven fabrics with woven fringes are to be classified in 5808.


6. In 5810, "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (5805).


7. In addition to the products of 5809, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5801
Woven pile fabrics and chenille fabrics, other than fabrics of 5802 or 5806:













5801.1000
- Of wool or fine animal hair
35%
Free
10%
Free
m2
65435








5801.2000
- Of cotton
35%
Free
10%
Free
m2
65210-01








5801.3000
- Of man-made fibres
35%
Free
10%
Free
m2
65390








5801.9000
- Of other textile materials
35%
Free
10%
Free
m2
65495








5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of 5806; tufted textile fabrics, other than products of 5703:













5802.1000
-Terry towelling and similar woven terry fabrics, of other textile materials
35%
Free
10%
Free
m2
65210-02








5802.2000
- Terry towelling and similar woven terry fabrics, of other textile materials
35%
Free
10%
Free
m2
65496








5802.3000
- Tufted textile fabrics
35%
Free
10%
Free
m2
65497








5803
Gauze, other than narrow fabrics of 5806:













5803.1000
- Of cotton
35%
Free
10%
Free
m2
65210-03








5803.9000
- Of other textile materials
35%
Free
10%
Free
m2
65494








5804.0000
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 6002
35%
Free
10%
Free
m2
65640








5805.0000
Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
60%
Free
10%
Free
-
65891








5806.0000
Narrow woven fabrics, other than goods of 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
35%
Free
10%
Free
-
65610








5807.0000
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
50%
Free
10%
Free
-
65620








5808.0000
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crotched; tassels, pompons and similar articles
35%
Free
10%
Free
-
65632








5809.0000
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
35%
Free
10%
Free
-
65491








5810
Embroidery in the piece, in strips or in motifs:














- Embroidery without visible ground:













5810.1010
- - - Labels, badges, emblems, "flashes", letters, numbers, sporting insignia and similar embroidery
35%
Free
10%
Free
doz
65651A








5810.1090
- - - Other
35%
Free
10%
Free
m2
65651B









-Other embroidery:













5810.9010
- - - Labels, badges, emblems, "flashes", letters, numbers, sporting insignia and similar embroidery
35%
Free
10%
Free
doz
65659A








5810.9090
- - - Other embroidery:
35%
Free
10%
Free
m2
65659B








5811.0000
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
35%
Free
10%
Free
-
65740

_______________


CHAPTER 59


Impregnated, coated, covered or laminated textile fabrics; textile
articles of a kind suitable for industrial use


Notes.


1. Except where the context otherwise requires, for the purposes of this Chapter "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and 5803 and 5806, the braids and ornamental trimmings in the piece of 5808 and the knitted or crocheted fabrics of 6002.


2. 5903 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;


(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 Degrees C and 30 Degrees C (usually Chapter 39);


(3) 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);


(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);


(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39), 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);


(6) Textile products of 5811;


(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of 5604.


3. For the purposes of 5905, "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 beading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (4814) or on a textile backing (generally 5907).


4. For the purposes of 5906, "rubberised textile fabrics" means:


(a) Textile fabrics impregnated, coated, covered or laminated with rubber,


(i) Weighing not more than 1 500 g/m2; or


(ii) Weighing more than 1 500 g/m2 and containing more than 50% by weight of textile material;


(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of 5604;


(c) 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 5811.


5907 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;


(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);


(c) 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;


(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;


(e) Wood veneered on a backing of textile fabrics (4408);


(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (6805);


(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (6814); or


(h) Metal foil on a backing of textile fabrics (Section XV).


6. 5910 does not apply to:


(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or


(b) 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 (4010).


7. 5911 applies to the following goods, which do not fall in any other heading of section XI:


(a) 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 5908 to 5910), the following only:


(i) 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) Bolting cloth;


(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;


(iv) 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;


(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;


(vi) 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 5908 to 5910) 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 and other machinery parts).



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








5901.0000
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; backram and similar stiffened textile fabrics of a kind used for hat foundations
35%
Free
10%
Free
-
65731








5902.0000
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
35%
Free
10%
Free
-
65793








5903.0000
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of 5902
35%
Free
10%
Free
-
65732








5904
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:













5504.1000
- Linoleum
50%
20%
10%
Free
m2
65912A








5904.9000
- Other
50%
20%
10%
Free
m2
65912B








5905.0000
Textile wall coverings
35%
Free
10%
Free
m2
65735








5906
Rubberised textile fabrics, other than those of 5902:













5906.1000
- Adhesive tape of a width not exceeding 20 cm
35%
Free
10%
Free
m2
65733A








5906.9000
-Other
35%
Free
10%
Free
-
65733B








5907.0000
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
35%
Free
10%
Free
-
65734








5908.0000
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
35%
Free
10%
Free
-
65772








5909.0000
Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials
35%
Free
10%
Free
-
65791








5910.0000
Transmission of conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
35%
Free
10%
Free
-
65792








5911.0000
Textile products and articles, for technical uses, specified in Note 7 to this Chapter
35%
Free
10%
Free
-
65773

__________


CHAPTER 60


Knitted or crocheted fabrics


Notes


1. This Chapter does not cover:


(a) Crochet lace of 5804;


(b) Labels, badges or similar articles, knitted or crocheted, of 5807; or


(c) 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 6001.


2. This chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.


3. Throughout the Nomenclature any reference to "knitted" goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








6001.0000
Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted
35%
Free
10%
Free
-
65510








6002.0000
Other knitted or crocheted fabrics
35%
Free
10%
Free
-
65520

_____________________


CHAPTER 61


Articles of apparel and clothing accessories,
knitted or crocheted


Notes.


1. This Chapter applies only to made up knitted or crocheted articles.


2. This Chapter does not cover:


(a) Goods of 6212;


(b) Worn clothing or other worn articles of 6309; or


(c) Orthopaedic appliances, surgical belts, trusses or the like (9021).


3. For the purposes of 6103 and 6104:


(a) "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, consist 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 same fabric as the outer surface of the other components of the set and whose back is made from the same 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 parts 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.


"Suit" includes the following sets of garments, whether or not they fulfil 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 jackets 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.


(b) "Ensemble" means a set of garments (other than suits and articles of 6107, 6108 or 6109), 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. "Ensemble" does not apply to track suits or ski suits, of 6112.


4. 6105 and 6106 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 × 10 cm. 6105 does not cover sleeveless garments.


5. 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.


6. For the purposes of 6111:


(a) "Babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;


(b) Articles which are, prima facie, classifiable both in 6111 and in other headings of this Chapter are to be classified in 6111.


7. For the purposes of 6112, "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) 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 collar the ski overall may have pockets or footstraps; or


(b) 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.


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. Garments which are, prima facie, classifiable both in 6113 and in other headings of this Chapter, excluding 6111, are to be classified in 6113.


9. 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.


10. Articles of this Chapter may be made of metal thread.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(4)
(3)
(5)
(6)
(7)
(8)








6101.0000
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets and similar articles, knitted or crocheted, other than those of 6103
60%
Free
10%
Free
-
84310








6102.0000
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 6104
60%
Free
10%
Free
-
84410








6103.0000
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
60%
Free
10%
Free
-
84320








6104.0000
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
60%
Free
10%
Free
-
84420








6105.0000
Men's or boys' shirts, knitted or crocheted
60%
Free
10%
Free
-
84370








6106.0000
Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted
60%
Free
10%
Free
-
84470








6107.0000
Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
60%
Free
10%
Free
-
84380








6108.0000
Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted
60%
Free
10%
Free
-
84480








6109.0000
T-shirts, singlets and other vests, knitted or crocheted
60%
Free
10%
Free
-
84540








6110.0000
Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
60%
Free
10%
Free
-
84530








6111.0000
Babies' garments and clothing accessories, knitted or crocheted
60%
Free
10%
Free
-
84512








6112.0000
Track suits, ski-suits and swimwear, knitted or crocheted
60%
Free
10%
Free
-
84590 A








6113.0000
Garments, made up of knitted or crocheted fabrics of 5903, 5906 or 5907
60%
Free
10%
Free
-
84520 A








6114.0000
Other garments, knitted or crocheted
60%
Free
10%
Free
-
84590 B








6115.0000
Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted
60%
Free
10%
Free
-
84620








6116
Gloves, mittens and mitts, knitted or crocheted:













6116.1000
- Impregnated, coated or covered with plastics or rubber
60%
Free
10%
Free
-
84691








6116.9000
- Other
60%
Free
10%
Free
-
84692








6117
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories:













6117.1000
- Shawls, scarves, mufflers, mantillas, veils and the like
60%
Free
10%
Free
-
84693








6117.2000
- Ties, bow ties and cravats
60%
Free
10%
Free
-
84694








6117.8000
- Other accessories
60%
Free
10%
Free
-
84699 A








6117.9000
- Parts
60%
Free
10%
Free
-
84699 B

___________________________________


CHAPTER 62


Articles of apparel and clothing accessories,
not knitted or crocheted


Notes.


1. This Chapter applies only to made up articles of any textile fabric other than waddling, excluding knitted or crocheted articles (other than those of 6212).


2. This Chapter does not cover:


(a) Worn clothing other than worn articles of 6309; or


(b) orthopaedic appliances, surgical belts, trusses or the like (9021).


3. For the purposes of 6203 and 6204:


(a) "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 same fabric as the outer surface of the other components of the set and whose back is made from the same 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.


"Suit" includes the following sets of garments, whether or not they fulfil 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.


(b) "Ensemble" means a set of garments (other than suits and articles of 6207 or 6208) 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 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. "Ensemble" does not apply to track suits or ski suits, of 6211.


4. For the purposes of 6209:


(a) "Babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;


(b) Articles which are, prima facie, classifiable both in 6209 and in other headings of this Chapter are to be classified in 6209.


5. Garments which are, prima facie, classifiable both in 6210 and in other headings of this Chapter, excluding 6209, are to be classified in 6210.


6. For the purposes of 6211, "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) 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 overall may have pockets or footstraps; or


(b) 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.


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 side exceeds 60 cm, are to be classified as handkerchiefs (6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in 6214.


8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boy's garments, and those designed for right over left closure at the front as women' 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.


Garment 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.


9. Articles of this Chapter may be made of metal thread.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








6201.0000
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of 6203
60%
Free
10%
Free
-
84110








6202.0000
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of 6204
60%
Free
10%
Free
-
84210








6203
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear):













6203.1000
- Suits
60%
Free
10%
Free
-
84121
84122








6203.2000
- Ensembles
60%
Free
10%
Free
-
84123








6203.3000
- Jackets and blazers
60%
Free
10%
Free
-
84130








6203.4000
- Trousers, bib and brace overalls, breeches and shorts
60%
Free
10%
Free
-
84140








6204
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear):













6204.1000
- Suits
60%
Free
10%
Free
-
84221








6204.2000
- Ensembles
60%
Free
10%
Free
-
84222








6204.3000
- Jackets and blazers
60%
Free
10%
Free
-
84230








6204.4000
- Dresses
60%
Free
10%
Free
-
84240








6204.5000
- Skirts and divided skirts
60%
Free
10%
Free
-
84250








6204.6000
- Trousers, bib and brace overalls, breeches and shorts
60%
Free
10%
Free
-
84260








6205.0000
Men's or boys' shirts
60%
Free
10%
Free
-
84150








6206.0000
Women's or girls' blouses, shirts and shirt-blouses
60%
Free
10%
Free
-
84270








6207
Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles:













6207.1000
- Underpants and briefs
60%
Free
10%
Free
-
84161








6207.2000
- Nightshirts and pyjamas
60%
Free
10%
Free
-
84162








6207.9000
- Other
60%
Free
10%
Free
-
84169








6208
Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, night-dresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles:













6208.1000
- Slips and petticoats
60%
Free
10%
Free
-
84281








6208.2000
- Nightdresses and pyjamas

- Other:
60%
Free
10%
Free
-
84282








6208.9010
- - - Briefs and panties
60%
Free
10%
Free
-
84289 A








6208.9090
- - - Other
60%
Free
10%
Free
-
84289 B








6209.0000
Babies' garments and clothing accessories
60%
Free
10%
Free
-
84511








6210.0000
Garments, made up of fabrics of 5602, 5603, 5903, 5906 or 5907
60%
Free
10%
Free
-
84520 B








6211
Track suits, ski suits and swimwear; other garments:

- Swimwear













6211.1100
- - Men's or boys'
60%
Free
10%
Free
-
84561








6211.1200
- - Women's or girls'
60%
Free
10%
Free
-
84563








6211.2000
- Ski suits
60%
Free
10%
Free
-
84581








6211.3000
- Other garments, men's or boys'
60%
Free
10%
Free
-
84587








6211.4000
- Other garments, women's or girls'
60%
Free
10%
Free
-
84589








6212
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted:













6212.1000
- Brassieres
60%
Free
10%
Free
-
84551








6212.2000
- Girdles and panty-girdles
60%
Free
10%
Free
-
84552 A








6212.3000
- Corselettes
60%
Free
10%
Free
-
84552 B








6212.9000
- Other
60%
Free
10%
Free
-
84552 C








6213.0000
Handkerchiefs
60%
Free
10%
Free
-
84611








6214.0000
Shawls, scarves, mufflers, mantillas, veils and the like
60%
Free
10%
Free
-
84612








6215.0000
Ties, bow ties and cravats
60%
Free
10%
Free
-
84613








6216.0000
Gloves, mittens and mitts
60%
Free
10%
Free
-
84614








6217
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of 6212:













6217.1000
- Accessories
60%
Free
10%
Free
-
84619








6217.9000
- Parts
60%
Free
10%
Free
-
84619

_________________


CHAPTER 63


Other made up textile articles; sets; worn
clothing and worn textile articles; rags


Notes.


1. Sub-Chapter I applies only to made up articles, of any textile fabric.


2. Sub-Chapter I does not cover:


(a) Goods of Chapters 56 to 62; or


(b) Worn clothing or other worn articles of 6309.


3. 6309 applies only to the following goods:


(a) Articles of textile materials:


(i) Clothing and clothing accessories, and parts thereof;


(ii) Blankets and travelling rugs;


(iii) Bed linen, table linen, toilet linen and kitchen linen;


(iv) Furnishing articles, other than carpets of 5701 to 5705 and tapestries of 5805;


(b) 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) they must show signs of appreciable wear, and


(II) they must be presented in bulk or in bales, sacks or similar packings.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)









SUB-CHAPTER I

OTHER MADE UP TEXTILE ARTICLES













6301
Blankets and travelling rugs:













6301.1000
- Electric blankets
60%
Free
10%
Free
No.
77585








6301.2000
- Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair
60%
Free
10%
Free
No.
65831








6301.3000
- Blankets (other than electric blankets) and travelling rugs, of cotton
60%
Free
10%
Free
No.
65832








6301.4000
- Blankets (other than electric blankets) and traveling rugs, of synthetic fibres
60%
Free
10%
Free
No.
65833








6301.9000
- Other blankets and travelling rugs
60%
Free
10%
Free
No.
65839








6302.0000
Bed linen, table linen, toilet linen and kitchen linen
60%
Free
10%
Free
-
65840








6303.0000
Curtains (including drapes) and interior blinds; curtain or bed valances
60%
Free
10%
Free
-
65851








6304
Other furnishing articles, excluding those of 9404:













6304.1000
- Bedspreads

- Other:
60%
Free
10%
Free
-
65852








6304.9010
- - - Mosquito nets
20%
Free
10%
Free
-
65859 A








6304.9090
- - - Other
60%
Free
10%
Free
-
65859 B








6305
Sacks and bags, of a kind used for the packing of goods:













6305.1000
- Of jute or of other textile bast fibres of 5303
5%
Free
10%
Free
-
65811








6305.2000
- Of cotton
5%
Free
10%
Free
-
65812








6305.3000
- Of man-made textile materials
5%
Free
10%
Free
-
65813








6305.9000
- Of other textile materials
5%
Free
10%
Free
-
65819








6306
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:













6306.1000
- Tarpaulins, awnings and sunblinds
50%
Free
10%
Free
-
65821








6306.2000
- Tents
50%
Free
10%
Free
-
65822








6306.3000
- Sails
50%
Free
10%
Free
-
65823








6306.4000
- Pneumatic mattresses
50%
Free
10%
Free
-
65824








6306.9000
- Other
50%
Free
10%
Free
-
65829








6307
Other made up articles, including dress patterns:













6307.1000
- Floor-cloths, dish-cloths, dusters and similar cleaning cloths
50%
Free
10%
Free
-
65892








6307.2000
- Life-jackets and life-belts

- Other:
50%
Free
10%
Free
-
65893 A








6307.9010
- - - Mosquito nets
20%
Free
10%
Free
-
65893 B








6307.9090
- - - Other
50%
Free
10%
Free
-
65893 C









SUB-CHAPTER II

SETS













6308.0000
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
50%
Free
10%
Free
-
65899









SUB-CHAPTER III

WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS













6309.0000
Worn clothing and other worn articles
35%
Free
10%
Free
-
26901








6310.0000
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
35%
Free
10%
Free
-
26902

_________________________________


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


Footwear, gaiters and the like; parts of such articles


Notes.


1. This Chapter does not cover:


(a) 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;


(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);


(c) Worn footwear of 6309;


(d) Articles of asbestos (6812);


(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (9021); or


(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).


2. For the purposes of 6406 "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of 9606.


3. For the purposes of this Chapter:


(a) "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


(b) "Leather" refers to the goods of 4104 to 4109.


4. Subject to Note 3 of 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;


(b) 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.


Subheading Note.


1. For the purpose of 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11 "sports footwear" applies only to:


(a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, 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.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








6401
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:













6401.1000
- Footwear incorporating a protective metal toe-cap
60%
Free
10%
Free
Pr
851111








6401.9000
- Other footwear
60%
Free
10%
Free
Pr
85131








6402
Other footwear with outer soles and uppers of rubber or plastics:













6402.1000
- Sports footwear
60%
Free
10%
Free
Pr
85120 A








6402.2000
- Footwear with upper straps or thongs assembled to the sole by means of plugs
60%
Free
10%
Free
Pr
85132 A








6402.3000
- Other footwear, incorporating a protective metal toe-cap
60%
Free
10%
Free
Pr
85113








6402.9000
- Other footwear
60%
Free
10%
Free
Pr
85132 B








6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather:













6403.1000
- Sports footwear
60%
Free
10%
Free
Pr
85120 B








6403.2000
- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
60%
Free
10%
Free
Pr
85141








6403.3000
- Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
60%
Free
10%
Free
Pr
85142








6403.4000
- Other footwear, incorporating a protective metal toe-cap
60%
Free
10%
Free
Pr
85115








6403.5000
- Other footwear with outer soles of leather
60%
Free
10%
Free
Pr
85148 A








6403.9000
- Other footwear
60%
Free
10%
Free
Pr
85148 B








6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials:














- Footwear with outer soles of rubber or plastics:













6404.1100
- - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
60%
Free
10%
Free
Pr
85125








6404.1900
- - Other

- Footwear with outer soles of leather or composition leather:
60%
Free
10%
Free
Pr
85151








6404.2010
- - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
60%
Free
10%
Free
Pr
85152 A








6404.2090
- - - Other
60%
Free
10%
Free
Pr
85152 B








6405
Other footwear:













6405.1000
- With uppers of leather or composition leather
60%
Free
10%
Free
Pr
85149








6405.2000
- With uppers of textile materials
60%
Free
10%
Free
Pr
85159








6405.9000
- Other
60%
Free
10%
Free
Pr
85170








6406
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:













6406.1000
- Uppers and parts thereof, other than stiffeners
60%
Free
10%
Free
Pr
85190 A








6406.2000
- Outer soles and heels, of rubber or plastics

- Other:
60%
Free
10%
Free
Pr
85190 B








6406.9010
- - - Studs, spikes and similar goods of a kind used with sports footwear
60%
Free
10%
Free
Pr
85190 C








6406.9090
- - - Other
60%
Free
10%
Free
Pr
85190 D

________________


CHAPTER 65


Headgear and parts thereof


Notes.


1. This Chapter does not cover:


(a) Worn headgear of 6309;


(b) Asbestos headgear (6812); or


(c) "Dolls" hats, other toy hats or carnival articles of Chapter 95.


2. 6502 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








6501.000
Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt
35%
Free
10%
Free
-
65761








6502.000
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
35%
Free
10%
Free
-
65762








6503.0000
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of 6501, whether or not lined or trimmed
60%
Free
10%
Free
No.
84841








6504.0000
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
60%
Free
10%
Free
No.
84842








6505
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:













6505.1000
- Hair-nets
60%
Free
10%
Free
No.
84843 A








6505.9000
- Other
60%
Free
10%
Free
No.
84843 B








6506
Other headgear, whether or not lined or trimmed:














- Safety headgear:













6506.1010
- - - Motor-cyclists' helmets
60%
Free
10%
Free
No.
84844 A








6506.1090
- - - Other

- Other:
60%
Free
10%
Free
No.
84844 B








6506.9100
- - Of rubber or of plastics
60%
Free
10%
Free
-
84845








6506.9200
- - Of furskin
60%
Free
10%
Free
-
84849 A








6506.9900
- - Of other materials
60%
Free
10%
Free
-
84849 B








6507.0000
Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
60%
Free
10%
Free
-
84848

______________________________________


CHAPTER 66


Umbrellas, sun umbrellas, walking-sticks, seat-sticks,
whips, riding-crops, and parts thereof


Notes.


1. This Chapter does not cover:


(a) Measure walking-sticks or the like (9017);


(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or


(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).


2. 6603 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 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








6601
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas):













6601.1000
- Garden or similar umbrellas
50%
Free
10%
Free
No.
89941 A








6601.9000
- Other
50%
Free
10%
Free
No.
89941 B








6602.0000
Walking sticks, seat-sticks, whips, riding-crops and the like
50%
Free
10%
Free
-
89942








6603.0000
Parts, trimmings and accessories of articles of 6601 or 6602
50%
Free
10%
Free
-
89949

_______________________________


CHAPTER 67


Prepared feathers and down and articles
made of feather or of down; artificial flowers;
articles of human hair


Notes.


1. This Chapter does not cover:


(a) Straining cloth of human hair (5911);


(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);


(c) Footwear (Chapter 64);


(d) Headgear or hair-nets (Chapter 65);


(e) Toys, sports requisites or carnival articles (Chapter 95); or


(f) Feather dusters, powder-puffs or hair sleves (Chapter 96).


2. 6701 does not cover:


(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of 9404);


(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or


(c) Artificial flowers or foliage or parts thereof or made up articles of 6702.


3. 6702 does not cover:


(a) Articles of glass (Chapter 70); or


(b) 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.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








6701.0000
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)
60%
Free
10%
Free
-
89992








6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit:













6702.1000
- Of plastics
60%
Free
10%
Free
-
89921








6702.9000
- Of other materials
60%
Free
10%
Free
-
89929








6703.0000
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
60%
Free
10%
Free
-
89994








6704.0000
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
60%
Free
10%
Free
-
89995

____________________________________


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 and similar materials


Notes.


1. This Chapter does not cover:


(a) Goods of Chapter 25;


(b) Coated, impregnated or covered paper of 4810 or 4811 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper);


(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);


(d) Articles of Chapter 71;


(e) Tools or parts of tools, of Chapter 82;


(f) Lithographic stones of 8442;


(g) Electrical insulators (8546) or fittings of insulating material of 8547;


(h) Dental burrs (9018);


(i j) Articles of Chapter 91 (for example, clocks and clock cases);


(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);


(l) Articles of Chapter 95 (for example, toys, games and sports requisites);


(m) Articles of 9602, if made of materials specified in Note 2(b) to Chapter 96, or of 9606 (for example, buttons), 9609 (for example, slate pencils) or 9610 (for example, drawing slates); or


(n) Articles of Chapter 97 (for example, works of art).


2. In 6802 "worked monumental or building stone" applies not only to the varieties of stone referred to in 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








6801.0000
Setts, curbstones and flagstones, of natural stone (except slate)
35%
Free
10%
Free
-
66130-01
6802.0000
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)
35%
Free
10%
Free
-
66130-02
6803.0000
Worked slate and articles of slate or of agglomerated slate
35%
Free
10%
Free
-
66130-03
6804
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 material:





6804.1000
- Millstones and grindstones for milling, grinding or pulping
20%
Free
10%
Free
kg
66311
6804.2000
- Other millstones, grindstones, grinding wheels and the like
20%
Free
10%
Free
-
66312
6804.3000
- Hand sharpening or polishing stones
20%
Free
10%
Free
kg
66313
6805.0000
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
35%
Free
10%
Free
-
66320
6806.0000
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 sound absorbing mineral materials, other than those of 6811 or 6812 or of Chapter 69
35%
Free
10%
Free
-
66350
6807.0000
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
35%
Free
10%
Free
-
66181
6808
Panels, boards, tiles, blocks and similar articles of vegetables fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders:





6808.0010
- - - Floor coverings in the piece; tiles
35%
Free
10%
Free
-
66182 A
6808.0090
- - - Other
35%
Free
10%
Free
-
66182 B
6809
Articles of plaster or of compositions based on plaster:






- Boards, sheets, panels, tiles and similar articles, not ornamented:





6809.1010
- - - Floor coverings in the piece; tiles
35%
Free
10%
Free
-
66331 A
6809.1090
- - - Other
35%
Free
10%
Free
-
66331 B
6809.9000
- Other articles
35%
Free
10%
Free
-
66331 C
6810
Articles of cement, of concrete or of artificial stone, whether or not reinforced:






- Tiles, flagstones, bricks and similar articles:





6810.1100
- - Building blocks and bricks
35%
Free
10%
Free
-
66332 A

- - Other





6810.1910
- - - Tiles, flagstones, bricks and similar articles
35%
Free
10%
Free
-
66332 B
6810.1990
- - - Other
35%
Free
10%
Free
-
66332 C

- Other articles:





6810.9100
- - Prefabricated structural components for building or civil engineering
35%
Free
10%
Free
-
66333
6810.9900
- - Other
35%
Free
10%
Free
-
66334
6811.0000
Articles of asbestos-cement, of cellulose fibre-cement or the like
35%
Free
10%
Free
-
66183
6812.0000
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
35%
Free
10%
Free
-
66381
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:





6813.1000
- Brake linings and pads
35%
Free
10%
Free
-
66382 A

- Other:





6813.9010
- - - Of a kind used as replacement components in motor vehicles
35%
Free
10%
Free
-
66382 B
6813.9090
- - - Other
35%
Free
10%
Free
-
66382 C
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials:





6814.1000
- Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support
35%
Free
10%
Free
-
66335 A
6814.9000
- Other
35%
Free
10%
Free
-
66335 B
6815
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included:





6815.1000
- Non electrical articles of graphite or other carbon
35%
Free
10%
Free
-
66336
6815.2000
- Articles of peat
35%
Free
10%
Free
-
66337

- Other articles:





6815.9100
- - Containing magnesite, dolomite or chromite
35%
Free
10%
Free
-
66338
6815.9900
- - Other
35%
Free
10%
Free
-
66339

___________________________________


CHAPTER 69


Ceramic products


Notes:


1. This Chapter applies only to ceramic products which have been fired after shaping. 6904 to 6914 apply only to such products other than those classified in 6901 to 6903.


2. This Chapter does not cover:


(a) Products of 2844;


(b) Articles of 6804;


(c) Articles of Chapter 71 (for example, imitation jewellery);


(d) Cermets of 8113;


(e) Articles of Chapter 82;


(f) Electrical insulators (8546) or fittings of insulating material of 8547;


(g) Artificial teeth (9021);


(h) Articles of Chapter 91 (for example, clocks and clock cases);


(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);


(k) Articles of Chapter 95 (for example, toys, games and sports requisites);


(l) Articles of 9606 (for example, buttons) or of 9614 (for example, smoking pipes); or


(m) Articles of Chapter 97 (for example, works of art).


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)









SUB-CHAPTER I

GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS













6901.0000
Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kleselguhr, tripolite or diatomite) or of similar siliceous earths
35%
Free
10%
Free
-
66231
6902.0000
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous earths
35%
Free
10%
Free
-
66232
6903.0000
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
35%
Free
10%
Free
-
66370









SUB-CHAPTER II

OTHER CERAMIC PRODUCTS













6904
Ceramic building bricks, flooring blocks, support or filler tiles and the like:





6904.1000
- Building bricks
35%
Free
10%
Free
-
66241
6904.9000
- Other
35%
Free
10%
Free
-
66241
6905
Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods:





6905.1000
- Roofing tiles
35%
Free
10%
Free
-
66242
6905.9000
- Other
35%
Free
10%
Free
-
66242
6906.0000
Ceramic pipes, conduits, guttering and pipe fittings
35%
Free
10%
Free
-
66243
6907
Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing:
35%
Free
10%
Free
-
66244 A
6907.1000
-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
35%
Free
10%
Free
-
66244 A
6907.9000
- Other
35%
Free
10%
Free
-
66244 B
6908
Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing:





6908.1000
- 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
35%
Free
10%
Free
-
66245 A
6908.9000
- Other
35%
Free
10%
Free
-
66245 B
6909
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:





6909.1000
- Ceramic wares for laboratory, chemical or other technical uses
35%
Free
10%
Free
-
66391 A
6909.9000
- Other
35%
Free
10%
Free
-
66391 B
6910
Ceramic sinks, wash basins pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures:





6910.1000
- Of porcelain or china
50%
Free
10%
Free
-
81221
6910.9000
- Other
50%
Free
10%
Free
-
81229
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china:





6911.1000
- Tableware and kitchenware
50%
Free
10%
Free
-
66611
6911.9000
- Other
50%
Free
10%
Free
-
66612
6912
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china:





6912.0010
- - - Tableware and kitchenware
50%
Free
10%
Free
-
66613 A
6912.0090
- - - Other
50%
Free
10%
Free
-
66613 B
6913
Statuettes and other ornamental ceramic articles:





6913.1000
- Of porcelain or china
60%
Free
10%
Free
-
66621
6913.9000
- Other
60%
Free
10%
Free
-
66629
6914
Other ceramic articles:





6914.1000
- Of porcelain or china
50%
Free
10%
Free
-
66399 A
6914.9000
- Other
50%
Free
10%
Free
-
66399 B

____________________


CHAPTER 70


Glass and glassware


Notes.


1. This Chapter does not cover:


(a) Goods of 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);


(b) Articles of Chapter 71 (for example, imitation jewellery);


(c) Optical fibre cables of 8544, electrical insulators (8546) or fittings of insulating material of 8547


(d) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;


(e) Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of 9405;


(f) 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


(g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.


2. For the purposes of 7003, 7004 and 7005:


(a) glass is not regarded as ‘worked’ by reason of any process it has undergone before annealing;


(b) cutting to shape does not affect the classification of glass in sheets;


(c) "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. The products referred to in 7006 remain classified in that heading whether or not they have the character of articles.


4. For the purpose of 7019, "glass wool" means:


(a) Mineral wools with a silica (SIO2) content not less than 60% by weight;


(b) 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 specification fall in 6806.


5. Throughout the Nomenclature, "glass" includes fused quartz and other fused silica.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/
Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








7001.0000
Cullet and other waste and scrap of glass; glass in the mass
35%
Free
10%
Free
-
66411
7002.0000
Glass in balls (other than microspheres of 7018), rods or tubes, unworked
35%
Free
10%
Free
-
66412
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked:





7003.1000
- Non-wired sheets
35%
Free
10%
Free
-
66451
7003.2000
- Wired sheets
35%
Free
10%
Free
-
66452
7003.3000
- Profiles
35%
Free
10%
Free
-
66453
7004.0000
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
35%
Free
10%
Free
-
66430
7005
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:





7005.1000
- Non-wired glass having an absorbent, reflecting or non-reflecting layer
35%
Free
10%
Free
-
66441 A
7005.2000
- Other non-wired glass
35%
Free
10%
Free
-
66441 B
7005.3000
- Wired glass
35%
Free
10%
Free
-
66442
7006.0000
Glass of 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
35%
Free
10%
Free
-
66491
7007
Safety glass, consisting of toughened (tempered) or laminated glass:






- Toughened (tempered) safety glass:






--Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels:





7007.1110
- - - Of a kind suitable for use in motor vehicles
35%
Free
10%
Free
-
66471 A
7007.1190
- - - Other
35%
Free
10%
Free
-
66471 B
7007.1900
- - Other
35%
Free
10%
Free
-
66471 C

-Laminated safety glass:





7007.2110
- - - Of a kind suitable for use in motor vehicles
35%
Free
10%
Free
-
66472 A
7007.2190
- - - Other
35%
Free
10%
Free
-
66472 B
7007.2900
- - Other
35%
Free
10%
Free
-
66472 C
7008.0000
Multiple-walled insulating units of glass
35%
Free
10%
Free
-
66492
7009
Glass mirrors, whether or not framed, including rear-mirrors:





7009.1000
- Rear-view mirrors for vehicles
50%
Free
10%
Free
-
66481
7009.9000
- Other
50%
Free
10%
Free
-
66489
7010
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:





7010.1000
- Ampoules
35%
Free
10%
Free
-
66592
7010.2000
- Stoppers, lids and other closures
35%
Free
10%
Free
-
66511A
7010.9000
- Other
35%
Free
10%
Free
-
66511B
7011.0000
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
35%
Free
10%
Free
-
66493
7012.0000
Glass inners for vacuum flasks or for other vacuum vessels
50%
Free
10%
Free
-
66512
7013
Glassware of a kind used for table, kitchen, toilet, office, indoor decorations or similar purposes (other than that of 7010 or 7018):





7013.1000
- Of glass-ceramics
50%
Free
10%
Free
-
66521
7013.2000
- Drinking glasses other than of glass-ceramics
50%
Free
10%
Free
-
66522
7013.3000
- Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics
50%
Free
10%
Free
-
66523
7013.9000
- Other glassware
50%
Free
10%
Free
-
66529
7014
Signalling glassware and optical elements of glass (other than those of 7015), not optically worked:





7014.0010
- - - Reflectors and refractors of a kind suitable for use with motor vehicles
50%
Free
10%
Free
-
66595 A
7014.0090
- - - Other
50%
Free
10%
Free
-
66595 B
7015
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:





7015.1000
- Glasses for corrective spectacles
50%
Free
10%
Free
-
66494 A
7015.9000
- Other
50%
Free
10%
Free
-
66494 B
7016
Paving blocks, slabs, bricks, squares, tiles and other articles of presses 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:





7016.1000
- Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes
50%
Free
10%
Free
-
66594
7016.9000
- Other
50%
Free
10%
Free
-
66496
7017.0000
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
35%
Free
10%
Free
-
66591
7018
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:





7018.1000
- Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares
50%
45%
10%
Free
-
66593 A
7018.2000
- Glass microspheres not exceeding 1 mm in diameter
50%
45%
10%
Free
-
66593 B
7018.9000
- Other
50%
45%
10%
Free
-
66593 C
7019
Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics):





7019.1000
- Slivers, rovings, yarn and chopped strands
35%
Free
10%
Free
-
65195
7019.3000
- Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products
35%
Free
10%
Free
-
66495 A
7019.4000
- Woven fabrics of rovings
35%
Free
10%
Free
-
65460 A
7019.5000
- Other woven fabrics
35%
Free
10%
Free
-
65460 B
7019.9000
- Other
35%
Free
10%
Free
-
66495 B
7020
Other articles of glass:





7020.0010
- - - Optical fibre preforms of a kind suitable for use in the manufacture of optical fibres
50%
Free
10%
Free
-
66599 A
7020.0090
- - - Other
50%
Free
10%
Free
-
66599 B

_________________________


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) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or


(b) Of precious metal or of metal clad with precious metal,


are to be classified in this Chapter.


2.

(a) 7113, 7114 and 7115 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.


(b) 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).


3. This Chapter does not cover:


(a) Amalgams of precious metal, or colloidal precious metal (2843);


(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;


(c) Goods of Chapter 32 (for example, lustres);


(d) Supported catalysts (3815);


(e) Articles of 4202 or 4203 referred to in Note 2(B) to Chapter 42;


(f) Articles of 4303 or 4304;


(g) Goods of Section XI (textiles and textile articles);


(h) Footwear, headgear or other articles of Chapter 64 or 65;


(i) Umbrellas, walking-sticks or other articles of Chapter 66;


(k) Abrasive goods of 6804 or 6805 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 or synthetic); articles of Chapter 82 with a working part of precious stones 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 (8522);


(l) Articles of Chapter 90, 91 or 92(scientific instruments, clocks and watches, musical instruments);


(m) Arms or parts thereof (Chapter 93);


(n) Articles covered by Note 2 to Chapter 95;


(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or


(p) Original sculptures or statuary (9703), collectors' pieces (9705) or antiques of an age exceeding one hundred years (9706) , other than natural or cultured pearls or precious stones.


4.


(a) "Precious metal" means silver, gold and platinum.


(b) " Platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.


(c) "Precious or semi-precious stones" does not include any of the substances specified in Note 2(b) to Chapter 96.


5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metals 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) Any alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;


(b) 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;


(c) 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 the Nomenclature 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.


7. Throughout this Nomenclature "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 a precious metal. Except where the context otherwise requires, "metal clad with precious metal" also covers base metal inlaid with precious metal.


8. Subject to Note 1(a) to Section VI, goods answering to a description in 7112 are to be classified in that heading and in no other heading of the Nomenclature.


9. For the purposes of 7113, "articles of jewellery" means:


(a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and


(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).


10. For the purposes of 7114, "articles of goldsmiths' or silversmiths' 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 7117, "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of 9606, or dress-combs, hair-slides or the like, or hairpins, of 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.


Subheading Notes.


1.For the purposes of the subheadings, and where mentioned, "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.


2. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of 7110.10, "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium.


3. For the classification of alloys in the subheading of 7110, each alloy is to be classified with the metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)









SUB-CHAPTER I

NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES





7101.0000
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
50%
45%
10%
Free
-
66710








7102
Diamonds, whether or not worked, but not mounted or set:













7102.1000
- Unsorted
50%
45%
10%
Free
-
66720 A








7102.2000
- Industrial
35%
Free
10%
Free
-
27710








7102.3000
- Non-industrial
50%
45%
10%
Free
-
66720 B








7103.0000
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
50%
45%
10%
Free
-
66730








7104.0000
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
50%
45%
10%
Free
-
66740








7105
Dust and powder of natural or synthetic precious or semi-precious stones:













7105.1000
- Of diamonds
50%
45%
10%
Free
-
27721 A








7105.9000
- Other
50%
45%
10%
Free
-
27721 B

























SUB-CHAPTER II

PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL













7106.0000
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
50%
45%
10%
Free
g
68110-01








7107.0000
Base metals clad with silver, not further worked than semi-manufactured
50%
45%
10%
Free
g
68110-02








7108
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form:













7108.1000
- Non-monetary
50%
45%
10%
Free
g
97101








7108.2000
- Monetary
50%
45%
10%
Free
g
99999








7109.0000
Base metals or silver, clad with gold, not further worked than semi-manufactured
50%
45%
10%
Free
g
97102








7110
Platinum, unwrought or in semi-manufactured forms, or in powder form:













7110.1000
- Platinum
50%
45%
10%
Free
g
68120 A








7110.2000
- Palladium
50%
45%
10%
Free
g
68120 B








7110.3000
- Rhodium
50%
45%
10%
Free
g
68120 C








7110.4000
-Iridium, osmium and ruthenium
50%
45%
10%
Free
-
68120 D








7111.0000
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
50%
45%
10%
Free
-
68120 E








7112
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:
50%
45%
10%










7112.1000
- Of gold, including metal clad with gold but excluding sweepings containing other precious metals
50%
45%
10%
Free
-
97103








7112.2000
-Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals
50%
45%
10%
Free
-
28921








7112.9000
- Other
50%
45%
10%
Free
g
28929









SUB-CHAPTER III

JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES













7113.0000
Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal
50%
45%
10%
Free
-
89731








7114.0000
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
50%
45%
10%
Free
-
89732








7115.0000
Other articles of precious metal or metal clad with precious metal
50%
45%
10%
Free
-
89740








7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed):
50%
45%
10%
Free
-








7116.1000
- Of natural or cultured pearls
50%
45%
10%
Free
-
89733 A








7116.2000
- Of precious or semi-precious stones (natural, synthetic or reconstructed)
50%
45%
10%
Free
-
89733 B








7117
Imitation jewellery:



-








7117.1000
- Of base metal, whether or not plated with precious metal
50%
45%
10%
Free
-
89721








7117.9000
- Other
50%
45%
10%
Free
-
89729








7118
Coin:













7118.1000
- Coin (other than gold coin), not being legal tender

- Other:
20%
Free
10%
Free
face value
96100








7118.9010
- - - Gold coin
20%
Free
10%
Free
face value
95100 A








7118.9090
- - - Other
20%
Free
10%
Free
face value
95100 B

________________________________


SECTION XV


BASE METALS AND ARTICLES OF BASE METAL


Notes.


1. This Section does not cover:


(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (3207 to 3210, 3212, 3213 or 3215);


(b) Ferro-cerium or other pyrophoric alloys (3606);


(c) Headgear or parts thereof of 6506 or 6507;


(d) Umbrella frames or other articles of 6603;


(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);


(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);


(g) Assembled railway or tramway track (8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);


(h) Instruments or apparatus of Section XVIII, including clock or watch springs;


(ij) Lead shot prepared for ammunition (9306) or other articles of Section XIX (arms and ammunition);


(k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);


(l) Articles of Chapter 95 (for example, toys, games, sports requisites);


(m) Hand sleves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or


(n) Articles of Chapter 97 (for example, works of art).


2. Throughout the Nomenclature, "parts of general use" means:


(a) Articles of 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;


(b) Springs and leaves for springs, of base metal, other than clock or watch springs (9114); and


(c) Articles of 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of 8306.


In Chapters 73 to 76 and 78 to 82 (but not in 7315) 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.


3. Throughout the Nomenclature, "base metals" means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, niobium (columbium), rhenium and thallium.


4. Throughout the Nomenclature, "cermets'' means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. "Cermets" includes sintered metal carbides (metal carbides sintered with a metal).


5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):


(a) 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;


(b) 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 elements present;


(c) In this Section "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures


6.Unless the context otherwise requires, any reference in the Nomenclature 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.


7. 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 Interpretation 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) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;


(b) 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


(c) A cermet of 8113 is regarded as a single base metal.


8. In this Section, the following expressions have the meanings herby 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.

_____________________


CHAPTER 72


Iron and steel


Notes.


1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings herby 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:


- not more than 10% of chromium


- not more than 6% of manganese


- not more than 3% of phosphorus


- not more than 8% of silicon


- a total of not more than 10% of other elements.


(b) 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.


(c) Ferro-alloys


Alloys in pigs, 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% of 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.


(d) Steel


Ferrous materials other than those of 7203 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 proportions of carbon.


(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.


(f) 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% or more of aluminium


- 0.0008% or more of boron


- 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.


(g) Remelting scrap ingots of 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.


(h) Granules


Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mess aperture of 5 mm.


(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 a 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).


(m) 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:


-have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);


-be twisted after rolling.


(n) 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.


Chapter 72 does not include products of 7301 or 7302.


(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.


(p) 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 7304.


2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.


3. 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 have the meanings herby assigned to them:


(a) Alloy pig iron


Pig iron containing, by weight, one or more of the following elements in the specified proportions:


- more than 0.2% of chromium


- more than 0.3% of copper


- more than 0.3% of nickel


- more than 0.1% of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.


(b) 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 0.05% 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 more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.


(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:


- not more than 0.7% of carbon,


- 0.5% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.


2. For the classification of ferro-alloys in the subheadings of 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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unity/Qty
SITC code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)









SUB-CHAPTER 1

PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM













7201.0000
Pig iron and spiegeleisen in pigs, blocks or other primary forms
35%
Free
10%
Free
kg
67100A








7202.0000
Ferro-alloys
35%
Free
10%
Free
kg
67100B








7203.0000
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
35%
Free
10%
Free
kg
67100C








7204.0000
Ferrous waste and scrap; remelting scrap ingots of iron or steel
35%
Free
10%
Free
kg
28200








7205.0000
Granules and powders, of pig iron, spiegeleisen, iron or steel
35%
Free
10%
Free
kg
67100D









SUB-CHAPTER II

IRON AND NON-ALLOY STEEL













7206.0000
Iron and non-alloy steel in ingots or other primary forms (excluding iron of 7203)
35%
Free
10%
Free
kg
67240A








7207
Semi-finished products of iron or non-alloy steel:













7207.1000
- Containing by weight less than 0.25% of carbon
35%
Free
10%
Free
kg
67260








7207.2000
- Containing by weight 0.25% or more of carbon
35%
Free
10%
Free
kg
67270








7208.0000
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated.
35%
Free
10%
Free
kg
67300A








7209.0000
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
35%
Free
10%
Free
kg
67300B








7210
Flat-rolled products of iron or non-alloy steel, of width of 600 mm or more, clad, plated or coated:













7210.0010
- - - Roofing sheets
35%
Free
10%
Free
kg
67400A








7210.0090
- - - Other
35%
Free
10%
Free
kg
67400B








7211.0000
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated
35%
Free
10%
Free
kg
67300C








7212
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated:













7212.0010
- - - Roofing sheets
35%
Free
10%
Free
kg
67400C








7212.0090
- - - Other
35%
Free
10%
Free
kg
67400D








7213.0000
Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel
35%
Free
10%
Free
kg
67600A








7214.0000
Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling
35%
Free
10%
Free
kg
67600B








7215.0000
Other bars and rods of iron or non-alloy steel
35%
Free
10%
Free
kg
67600C








7216.0000
Angles, shapes and sections of iron or non-alloy steel
35%
Free
10%
Free
kg
67600D








7217.0000
Wire of iron or non-alloy steel
35%
Free
10%
Free
kg
67800A









SUB-CHAPTER III

STAINLESS STEEL













7218.0000
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel
35%
Free
10%
Free
kg
67240B








7219.0000
Flat-rolled products of stainless steel, of a width of 600 mm or more
35%
Free
10%
Free
kg
67500A








7220.0000
Flat-rolled products of stainless steel, of a width of less than 600 mm
35%
Free
10%
Free
kg
67500B








7221.0000
Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel
35%
Free
10%
Free
kg
67600E








7222.0000
Other bars and rods of stainless steel; angles, shapes and sections of stainless steel
35%
Free
10%
Free
kg
67600F








7223.0000
Wire of stainless steel
35%
Free
10%
Free
kg
67800B









SUB-CHAPTER IV

OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL













7224.0000
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel
35%
Free
10%
Free
kg
67240C








7225.0000
Flat-rolled products of other alloy steel, of a width of 600 mm or more
35%
Free
10%
Free
kg
67500C








7226.0000
Flat-rolled products of other alloy steel, of a width of less than 600 mm
35%
Free
10%
Free
kg
67500D








7227.0000
Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel
35%
Free
10%
Free
kg
67600G








7228.0000
Other bars and rods of other alloy steel; and angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
35%
Free
10%
Free
kg
67600H








7229.0000
Wire of other alloy steel
35%
Free
10%
Free
kg
67800C

_____________________


CHAPTER 73


Articles of iron or steel


Notes.


1. In this Chapter "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.


2. In this Chapter "wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








7301.0000
Sheet pilling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
35%
Free
10%
Free
kg
67600 I








7302.0000
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 specialised for jointing or fixing rails
35%
Free
10%
Free
kg
67700








7303.0000
Tubes, pipes and hollow profiles, of cast iron
35%
Free
10%
Free
kg
67910-01








7304.0000
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
35%
Free
10%
Free
kg
67910-02








7305.0000
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
35%
Free
10%
Free
kg
67930








7306.0000
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
35%
Free
10%
Free
kg
67940








7307.0000
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
35%
Free
10%
Free
kg
67950








7308
Structures (excluding prefabricated buildings of 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:













7308.1000
- Bridges and bridge-sections
35%
Free
10%
Free
kg
69111








7308.2000
- Towers and lattice masts
35%
Free
10%
Free
kg
69112








7308.3000
- Doors, windows and their frames and thresholds for doors
35%
Free
10%
Free
kg
69113








7308.4000
- Equipment for scaffolding, shuttering, propping or pit-propping
35%
Free
10%
Free
kg
69114









- Other:













7308.9010
- - - Shelving and racking
35%
Free
10%
Free
kg
69119 A








7308.9090
- - - Other
35%
Free
10%
Free
kg
69119 B








7309.0000
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
50%
Free
10%
Free
-
69211








7310.0000
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
50%
Free
10%
Free
No.
69241








7311.0000
Containers for compressed or liquefied gas, of iron or steel
35%
Free
10%
Free
No.
69243








7312
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated:













7312.1000
- Stranded wire, ropes and cables
35%
Free
10%
Free
-
69311 A








7312.9000
- Other
35%
Free
10%
Free
-
69311 B








7313
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:













7313.0010
- - - Barbed wire
50%
Free
10%
Free
kg
69320 A








7313.0090
- - - Other
50%
Free
10%
Free
-
69320 B








7314
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel:













7314.1000
- Woven cloth
35%
Free
10%
Free
kg
69351 A








7314.2000
- 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
35%
Free
10%
Free
kg
69351 B








7314.3000
- Other grill, netting and fencing, welded at the intersection
35%
Free
10%
Free
kg
69351 C








7314.4000
- Other cloth, grill, netting and fencing
35%
Free
10%
Free
kg
69351 D








7314.5000
- Expanded metal
35%
Free
10%
Free
kg
69351 E








7315
Chain and parts thereof, of iron or steel:













7315.1000
- Articulated link chain and parts thereof
35%
Free
10%
Free
kg
74830








7315.2000
- Skid chain
35%
Free
10%
Free
kg
69921








7315.8000
- Other chain
35%
Free
10%
Free
kg
69922 A








7315.9000
- Other parts
35%
Free
10%
Free
kg
69922 B








7316.0000
Anchors, grapnels and parts thereof, of iron or steel
35%
Free
10%
Free
kg
69960-01








7317
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 materials, but excluding such articles with heads of copper:













7317.0010
- - - Nails
35%
Free
10%
Free
kg
69410 A








7317.0020
- - - Staples
35%
Free
10%
Free
kg
69410 B








7317.0090
- - - Other
35%
Free
10%
Free
kg
69410 C








7318
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron and steel:

- Threaded articles:













7318.1100
- - Coach screws
35%
Free
10%
Free
-
69421 A








7318.1200
- - Other wood screws
35%
Free
10%
Free
-
69421 B








7318.1300
- - Screw hooks and screw rings
35%
Free
10%
Free
-
69421 C








7318.1400
- - Self-tapping screws
35%
Free
10%
Free
-
69421 D








7318.1500
- - Other screws and bolts, whether or not with their nuts or washers
35%
Free
10%
Free
-
69421 E








7318.1600
- - Nuts
35%
Free
10%
Free
-
69421 F








7318.1900
- - Other
35%
Free
10%
Free
-
69421 G









- Non-threaded articles:













7318.2100
- - Spring washers and other lock washers
35%
Free
10%
Free
-
69422 A








7318.2200
- - Other washers
35%
Free
10%
Free
-
69422 B








7318.2300
- - Rivets
35%
Free
10%
Free
-
69422 C








7318.2400
- - Cotters and cotter-pins
35%
Free
10%
Free
-
69422 D








7318.2900
- - Other
35%
Free
10%
Free
-
69422 E








7319
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:













7319.1000
- Sewing, darning or embroidery needles
50%
Free
10%
Free
-
69931 A








7319.2000
- Safety pins
50%
Free
10%
Free
-
69932 A








7312.3000
- Other pins
50%
Free
10%
Free
-
69932 B








7312.9000
- Other
50%
Free
10%
Free
-
69931 B








7320
Springs and leaves for springs, of iron or steel:













7320.1000
- Leaf-springs and leaves therefor
50%
Free
10%
Free
-
69941 A








7320.2000
- Helical springs
50%
Free
10%
Free
-
69941 B








7321.9000
- Other
50%
Free
10%
Free
-
69941 C








7321
Stoves, ranges, graters, 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:













7321.1100
- - For gas fuel or for both gas and other fuels
50%
Free
10%
Free
-
69731 A









- - For liquid fuel:













7321.1210
- - - Wick type kerosene stoves
50%
Free
10%
Free
No.
69731 B








7321.1290
- - - Other
50%
Free
10%
Free
No.
69731 C








7321.1300
- - For solid fuel
20%
Free
10%
Free
No.
69731 D









- Other appliances:













7321.8100
- - For gas fuel or for both gas and other fuels
50%
Free
10%
Free
No.
69732 A








7321.8200
- - For liquid fuel
50%
Free
10%
Free
No.
69732 B








7321.8300
- - For solid fuel
20%
Free
10%
Free
No.
69732 C








7321.9000
- Parts
50%
Free
10%
Free
-
69733








7322
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air 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:













7322.1000
- Radiators and parts thereof
20%
Free
10%
Free
-
81211








7322.9000
- Other
20%
Free
10%
Free
-
81215








7323
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:













7323.1000
- Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
50%
Free
10%
Free
kg
67944








7323.9000
- Other
50%
Free
10%
Free
-
69741








7324
Sanitary ware and parts thereof, of iron or steel:













7324.1000
- Sinks and wash basins, of stainless steel
50%
Free
10%
Free
-
69751 A








7324.2000
- Baths
50%
Free
10%
Free
-
69751 B








7324.9000
- Other, including parts
50%
Free
10%
Free
-
69751 C








7325
- Other cast articles of iron or steel:













7325.0010
- - - Inspection traps, drain covers, gratings and similar goods
20%
Free
10%
Free
-
69960-02








7325.0090
- - - Other
60%
Free
10%
Free
-
69960-03








7326
Other articles of iron or steel:













7326.0010
- - -Fence posts, droppers and fasteners for use therewith
35%
Free
10%
Free
kg
69960-04








7326.0020
- - - Wheeled trolleys
60%
Free
10%
Free
No.
69960-05








7326.0090
- - - Other
60%
Free
10%
Free
-
69960-06

________________


CHAPTER 74


Copper and articles thereof


Note.


1. In this Chapter the following expressions have the meanings 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
Limiting content % by weight


Ag
Silver
0.25
As
Arsenic
0.5
Cd
Cadmium
1.3
Cr
Chromium
1.4
Mg
Magnesium
0.8
Pb
Lead
1.5
S
Sulphur
0.7
Sn
Tin
0.8
Te
Tellurium
0.8
Zn
Zinc
1.0
Zr
Zirconium
0.3
Other elements each * , each
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) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or


(ii) the total content by weight of such other elements exceeds 2.5%.


(c) 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 phosphorous falls in 2848.


(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 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. "Bars and rods" 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 7403.


(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. "Profiles" 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.


In the case of 7414, however, "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.


(g) Plates, sheets, strip and foil


Flat-surfaced products (other than the unwrought products of 7403), 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.


(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 square), 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 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 assigned to them:


(a) Copper-zinc base alloys (brasses)


Alloys of copper and zinc, with or without other elements. When other elements are present:


- 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 3% (see copper-tin alloys (bronzes)).


(b) 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 3% 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. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).


(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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








7401.0000
Copper mattes; cement copper (precipitated copper)
35%
Free
10%
Free
kg
28320








7402.0000
Unrefined copper; copper anodes for electrolytic refining
35%
Free
10%
Free
kg
68210








7403.0000
Refined copper and copper alloys, unwrought
35%
Free
10%
Free
kg
68210








7404.0000
Copper waste and scrap
35%
Free
10%
Free
kg
28821








7405.0000
Master alloys of copper
35%
Free
10%
Free
kg
68210








7406.0000
Copper powders and flakes
35%
Free
10%
Free
kg
68262








7407.0000
Copper bars, rods, and profiles
35%
Free
10%
Free
kg
68230








7408.0000
Copper wire
35%
Free
10%
Free
kg
68240








7409.0000
Copper plates, sheets and strip, of a thickness exceeding 0.15 mm
35%
Free
10%
Free
kg
68250








7410
Copper foil (whether or not printed or backed with paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.15 mm:













7410.1000
- Not backed
35%
Free
10%
Free
kg
68261 A








7410.2000
- Backed
35%
Free
10%
Free
kg
68261 B








7411.0000
Copper tubes and pipes
35%
Free
10%
Free
kg
68271








7412.0000
Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
35%
Free
10%
Free
kg
68272








7413.0000
Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated
35%
Free
10%
Free
kg
69312








7414
Cloth (including endless bands), grill and netting, of copper wire; expanded metal, of copper:













7414.2000
- Cloth
35%
Free
10%
Free
kg
69352 A








7414.9000
- Other
35%
Free
10%
Free
kg
69352 B








7415
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:













7415.1000
- Nails and tacks, drawing pins, staples and similar articles

- Other articles, not threaded:
35%
Free
10%
Free
kg
69431








7415.2100
- - Washers (including spring washers)
35%
Free
10%
Free
kg
69432 A








7415.2900
- - Other

- Other threaded articles:
35%
Free
10%
Free
kg
69432 B








7415.3100
- - Screws for wood
35%
Free
10%
Free
kg
69433 A








7415.3200
- - Other screws; bolts and nuts
35%
Free
10%
Free
kg
69433 B








7415.3900
- - Other
35%
Free
10%
Free
kg
69433 C








7416.0000
Copper springs
35%
Free
10%
Free
kg
69942








7417
Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper:













7417.0010
- - - Cooking apparatus (for example stoves, ranges, cookers and similar goods) burning solid or liquid fuel
50%
Free
10%
Free
kg
69734 A








7417.0020
- - - Cooking apparatus (for example stoves, ranges, cookers and similar goods) burning gas fuel
50%
Free
10%
Free
kg
69734 B








7417.0030
- - - Heating apparatus
50%
Free
10%
Free
kg
69734 C








7417.0090
- - - Parts
50%
Free
10%
Free
kg
69734 D








7418
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:













7418.1000
- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like
50%
Free
10%
Free
kg
69742








7418.2000
- Sanitary ware and parts thereof
50%
Free
10%
Free
kg
69752








7419
Other articles of copper:













7419.1000
- Chain and parts thereof

- Other
50%
Free
10%
Free
kg
69971








7419.9010
- - - Chain or mesh handbags, purses, wallets and similar goods
50%
Free
10%
Free
kg
69973 A








7419.9090
- - - Other
50%
Free
10%
Free
kg
69973 B

__________________________


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 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. "Bars and rods" 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. "Profiles" 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 7502), 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.


7506 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 taken to be 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) Nickel, not alloyed


Metal containing by weight at least 99% of nickel plus cobalt, provided that:


(i) the cobalt content by weight does not exceed 1.5%, and


(ii) the content by weight of any other element does not exceed the limit specified in the following table:


TABLE – Other elements


Element
Limiting content % by weight


Fe
Iron
0.5
O
Oxygen
0.4
Other elements each, each
0.3



(b) Nickel alloys


Metallic substances in which nickel predominates by weight over each of the other elements provided that:


(i) the content by weight of cobalt exceeds 1.5%,


(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or


(iii) 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 7508.10 "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








7501.0000
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
35%
Free
10%
Free
kg
28420








7502.0000
Unwrought nickel
35%
Free
10%
Free
kg
68310








7503.0000
Nickel waste and scrap
35%
Free
10%
Free
kg
28822








7504.0000
Nickel powders and flakes
35%
Free
10%
Free
kg
68323








7505
Nickel bars, rods, profiles and wire:













7505.1000
- Bars, rods and profiles
35%
Free
10%
Free
kg
68321 A








7505.2000
- Wire
35%
Free
10%
Free
kg
68310








7506.0000
Nickel plates, sheets, strip and foil
35%
Free
10%
Free
kg
68324








7507
Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves):













7507.1000
- Tubes and pipes
35%
Free
10%
Free
kg
68322 A








7507.2000
- Tube or pipe fittings
35%
Free
10%
Free
kg
68322 B








7508
Other articles of nickel:













7508.1000
- Cloth, grill and netting, of nickel wire
35%
Free
10%
Free
kg
69975 A








7508.9000
- Other
35%
Free
10%
Free
kg
69975 B

________________________________


CHAPTER 76


Aluminium 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. "Bars and rods" 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. "Profiles" 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 7601), 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.


7606 and 7607 apply, inter alia, to plates, sheets, strips 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 rectangle (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 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
Limiting content % by weight
Fe + Si (Iron plus silicon)
1.0
Other elements(1), each
0.1(2)

(1) Other elements are, for 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%.


(b) Aluminium alloys


Metal substances in which aluminium predominates by weight over each of the other elements, provided that:


(i) 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


(ii) the total content by weight of such other elements exceeds 1%.


2. Notwithstanding the provisions of Chapter Note 1(c), for the purposes of 7616.91 "wire" applies only to products, whether or not to coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(1)
(2)
(3)








7601.0000
Unwrought aluminium
35%
Free
10%
Free
kg
68410
7602.0000
Aluminium waste and scrap
35%
Free
10%
Free
kg
28823
7603.0000
Aluminium powders and flakes
35%
Free
10%
Free
kg
68425
7604.000
Aluminium bars, rods and profiles
35%
Free
10%
Free
kg
68421
7605.0000
Aluminium wire
35%
Free
10%
Free
kg
68422
7606.0000
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
35%
Free
10%
Free
kg
68423
7607
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:





7607.1000
- Not backed
35%
Free
10%
Free
kg
68424 A
7607.2000
- Backed
35%
Free
l0%
Free
kg
68424 B
7608.0000
Aluminium tubes and pipes
35%
Free
10%
Free
kg
68426
7609.0000
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
35%
Free
10%
Free
kg
68427
7610
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:

- Doors, windows and their frames and thresholds for doors:





7610.1010
- - - Louvre type windows and their frames
50%
Free
10%
Free
kg
69121 A
7610.1090
- - - Other
50%
Free
10%
Free
kg
69121 B
7610.9000
- Other
50%
Free
10%
Free
kg
69129
7611.0000
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
50%
Free
10%
Free
kg
69212
7612
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:





7612.1000
- Collapsible tubular containers

- Other:
50%
Free
10%
Free
-
69242 A
7612.9010
- - - Aerosol containers
50%
Free
10%
Free
-
69242 B
7612.9090
- - - Other
50%
Free
10%
Free
-
69242 C
7613.0000
Aluminium containers
for compressed or liquefied gas
35%
Free
10%
Free
-
69244
7614
Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated:





7614.1000
- With steel core
35%
Free
10%
Free
kg
69313 A
7614.9000
- Other
35%
Free
10%
Free
kg
69313 B
7615
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:





7615.1000
Table, kitchen or other household articles and parts thereof, pot scourers and scouring or polishing pads, gloves and the like
50%
Free
10%
Free
-
69743
7615.2000
- Sanitary ware and parts thereof
50%
Free
10%
Free
-
69743
7616
Other articles of aluminium:





7616.1000
- Nails, tacks, staples (other than those of 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles

- Other:
50%
Free
10%
Free
kg
69440
7616.9100
- - Cloth, grill, netting and fencing, of aluminium wire

- - Other:
50%
Free
10%
Free
-
69979 A
7616.9910
- - - Chain or mesh handbags, purses, wallets and similar goods
50%
Free
10%
Free
-
69979 B
7616.9990
- - - Other
50%
Free
10%
Free
-
69979 C

____________________________


CHAPTER 78


Lead 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. "Bars and rods" 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. "Profiles" 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 7801), 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.


7804 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 polygons 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 "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
Limiting content % by weight.
Ag Silver
0.02
As Arsenic
0.005
Bi Bismuth
0.05
Ca Calcium
0.002
Cd Cadmium
0.002
Cu Copper
0.08
Fe Iron
0.002
S Sulphur
0.002
Sb Antimony
0.005
Zn Zinc
0.002
Other (for example Te), each
0.001


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Export
Duty
Unity/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








7801.0000
Unwrought lead
35%
Free
10%
Free
kg
68510
7802.0000
Lead waste and scrap
35%
Free
10%
Free
kg
28824
7803.0000
Lead bars, rods, profiles and wire
35%
Free
10%
Free
kg
68521
7804
Lead plates, sheets, strip and foil; lead powders and flakes:





7804.1000
- Plates, sheets, strip and foil
35%
Free
10%
Free
kg
68522 A
7804.2000
- Powders and flakes
35%
Free
10%
Free
kg
68522 B
7805.0000
Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
35%
Free
10%
Free
kg
68524
7806.0000
Other articles of lead
35%
Free
10%
Free
kg
69976

__________________________


CHAPTER 79


Zinc and articles thereof


Note.


1. In this Chapter the following expressions have the meaning 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 "flatted 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 rectangle (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. "Bars and rods" 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. "Profiles" 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 7901), 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.


7905 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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Export
Duty
Unity/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








7901.0000
Unwrought zinc
35%
Free
10%
Free
kg
68610
7902.0000
Zinc waste and scrap
35%
Free
10%
Free
kg
28825
7903.0000
Zinc dust, powders and flakes
35%
Free
10%
Free
kg
68633
7904.0000
Zinc bars, rods, profiles and wire
35%
Free
10%
Free
kg
68631
7905.0000
Zinc plates, sheets, strip and foil
35%
Free
10%
Free
kg
68632
7906.0000
Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
35%
Free
i0%
Free
kg
68634
7907
Other articles of zinc:





7907.0010
- - - Fabricated building components (for example, gutters, roof capping, skylight frames and similar goods)
35%
Free
10%
Free
kg
69977
7907.0090
- - - Other
35%
Free
10%
Free
kg
69977

______________________________________


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. "Bars and rods" 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. "Profiles" 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 roll


Flat-surfaced products (other than the unwrought products of 8001), 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.


8004 and 8005 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.


(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
Limiting content % by weight
Bi Bismuth
0.1
Cu Copper
0.4

(b) Tin alloys


Metallic substances in which tin predominates by weight over each of the other elements, provided that:


(i) the total content by weight of such other elements exceeds 1%; or


(ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unity/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8001.0000
Unwrought tin
35%
Free
10%
Free
kg
68710
8002.0000
Tin waste and scrap
35%
Free
10%
Free
kg
28826
8003.0000
Tin bars, rods, profiles and wire
35%
Free
10%
Free
kg
68721
8004.0000
Tin plates, sheets and strip, of a thickness exceeding 0.2 mm
35%
Free
10%
Free
kg
68722
8005.0000
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
35%
Free
10%
Free
kg
68723
8006.0000
Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
35%
Free
10%
Free
kg
68724
8007
Other articles of tin:





8007.0010
- - - Table, kitchen or other household articles of pewter
35%
Free
10%
Free
kg
69978 A
8007.0090
- - - Other
35%
Free
10%
Free
kg
69978 B









______________________________________


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, strips and foil" applies mutatis mutandis, to this Chapter.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unity/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8101
Tungsten (wolfram) and articles thereof, including waste and scrap:





8101.0010
- - - Unwrought tungsten; waste and scrap; powders
35%
Free
10%
Free
kg
68911
8101.0090
- - - Other
35%
Free
10%
Free
kg
68991
8102
Molybdenum and articles thereof, including waste and scrap:





8102.0010
- - - Unwrought molybdenum; waste and scrap; powders
35%
Free
10%
Free
kg
68912
8102.0090
- - - Other
35%
Free
10%
Free
kg
69992
8103
Tantalum and articles thereof, including waste and scrap:





8103.0010
- - - Unwrought tantalum; waste and scrap; powders
35%
Free
10%
Free
kg
69913
8103.0090
- - - Other
35%
Free
10%
Free
kg
69993
8104
Magnesium and articles thereof, including waste and scrap:





8104.1000
- Unwrought magnesium
35%
Free
10%
Free
kg
68915
8104.2000
- Waste and scrap
35%
Free
10%
Free
kg
68914
8104.3000
- Raspings, turnings and granules, graded according to size; powders
35%
Free
10%
Free
kg
69994 A
8104.9000
- Other
35%
Free
10%
Free
kg
69994 B
8105
Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap:





8105.1000
- Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; waste and scrap; powders
35%
Free
10%
Free
kg
68981 A
8105.9000
- Other
35%
Free
10%
Free
kg
69981 B
8106.0000
Bismuth and articles thereof, including waste and scrap
35%
Free
10%
Free
kg
68992
8107
Cadmium and articles thereof, including waste and scrap:





8107.1000
- Unwrought cadmium; waste and scrap; powders
35%
Free
10%
Free
kg
68982
8107.9000
- Other
35%
Free
10%
Free
kg
69983
8108
Titanium and articles thereof, including waste and scrap:





8108.1000
- Unwrought titanium;
waste and scrap; powders
35%
Free
10%
Free
kg
68983
8108.9000
- Other
35%
Free
10%
Free
kg
69985
8109
Zirconium and articles thereof, including waste and scrap:





8109.1000
- Unwrought zirconium; waste and scrap; powders
35%
Free
10%
Free
kg
69984
8109 9000
- Other
35%
Free
10%
Free
kg
69987
8110.0000
Antimony and articles thereof, including waste and scrap
35%
Free
10%
Free
kg
68993
8111.0000
Manganese and articles thereof, including waste and scrap
35%
Free
10%
Free
kg
68994
8112
Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap:

- Beryllium:





8112.1100
- - - Unwrought; waste and scrap; powders
35%
Free
10%
Free
kg
69991
8112.1900
- - Other
35%
Free
10%
Free
kg
69995
8112.2000
- Chromium
35%
Free
10%
Free
kg
68995
8112.3000
- Germanium
35%
Free
10%
Free
kg
68996
8112.4000
- Vanadium

- Other:
35%
Free
10%
Free
kg
68997
8112.9100
- - Unwrought waste and scrap; powders
35%
Free
10%
Free
kg
68998
8112.9900
- - Other
35%
Free
10%
Free
kg
69999
8113.0000
Cermets and articles thereof, including waste and scrap
35%
Free
10%
Free
kg
68999

_____________________________


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 8209, this Chapter covers only articles with a blade, working edge, working surface or other working part of:


(a) Base metal;


(b)Metal carbides or cermets;


(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or


(d) 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.


(2) 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 (8466). 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 8510.


3. Sets consisting of one or more knives of 8211 and at least an equal number of articles of 8215 are to be classified in 8215.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








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:













8201.1000
- Spades and shovels
5%
Free
10%
Free
-
69510A








8201.2000
- Forks
5%
Free
10%
Free
-
69510B








8201.3000
- Mattocks, picks, hoes and rakes
5%
Free
10%
Free
-
69510C








8201.4000
- Axes, bill hooks and similar hewing tools
5%
Free
10%
Free
-
69510D








8201.5000
- Secateurs and similar one-handed pruners and shears (including poultry shears)
5%
Free
10%
Free
-
69510E








8201.6000
- Hedge shears, two-handed pruning shears and similar two-handed shears
5%
Free
10%
Free
-
69510F








8201.9000
- Other hand tools of a kind used in agriculture, horticulture or forestry
5%
Free
10%
Free
-
69510G








8202
Hand saws; blades for saws of all kinds(including slitting, slotting or toothless saw blades):













8202.1000
- Handsaws
20%
Free
10%
Free
-
69521








8202.2000
- Band saw blades

- Circular saw blades (including slitting or slotting saw blades):
20%
Free
10%
Free
-
69551








8202.3100
- - With working part of steel
20%
Free
10%
Free
-
69552








8202.3900
- - Other, including parts
20%
Free
10%
Free
-
69553








8202.4000
- Chain saw blades

- Other saw blades:
20%
Free
10%
Free
-
69554








8202.9100
- - Straight saw blades, for working metal
20%
Free
10%
Free
-
69555








8202.9900
- - Other
20%
Free
10%
Free
-
69559








8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools:













8203.1000
- Files, rasps and similar tools
20%
Free
10%
Free
-
69522








8203.2000
- Pliers (including cutting pliers), pincers, tweezers and similar tools
20%
Free
10%
Free
-
69523A








8203.3000
- Metal cutting shears and similar tools
20%
Free
10%
Free
-
69523B








8203.4000
-Pipe-cutters, bolt croppers, perforating punches and similar tools
20%
Free
10%
Free
-
69523C








8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles:













8204.1000
- Hand -operated spanners and wrenches
20%
Free
10%
Free
-
69530A








8204.2000
- Interchangeable spanner sockets, with or without handles
20%
Free
10%
Free
-
69530B








8205
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 frameworks:













8205.1000
- Drilling, threading or tapping tools
20%
Free
10%
Free
-
69541








8205.2000
- Hammers and sledge hammers
20%
Free
10%
Free
-
69542








8205.3000
- Planes, chisels, gouges and similar cutting tools for working wood
20%
Free
10%
Free
-
69543








8205.4000
- Screwdrivers

- Other hand tools (including glaziers' diamonds):
20%
Free
10%
Free
-
69544








8205.5100
- - Household tools
20%
Free
10%
Free
-
69545








8205.5900
- - Other
20%
Free
10%
Free
-
69546A








8205.6000
- Blow lamps
20%
Free
10%
Free
-
69546B








8205.7000
- Vices, clamps and the like
20%
Free
10%
Free
-
69547








8205.8000
- Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks
20%
Free
10%
Free
-
69548








8205.9000
-Sets of articles of two or more of the foregoing subheadings
20%
Free
10%
Free
-
69549








8206.0000
Tools of two or more of 8202 to 8205, put up in sets for retail sale
20%
Free
10%
Free
-
69570








8207
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:













8207.1000
- Rock drilling or earth boring tools
20%
Free
10%
Free
-
69563








8207.2000
- Dies for drawing or extruding metal
20%
Free
10%
Free
-
69564A








8207.3000
- Tools for pressing, stamping or punching
20%
Free
10%
Free
-
69564B








8207.4000
- Tools for tapping or threading
20%
Free
10%
Free
-
69564C








8207.5000
- Tools for drilling, other than for rock drilling
20%
Free
10%
Free
-
69564D








8207.6000
- Tools for boring or broaching
20%
Free
10%
Free
-
69564E








8207.7000
- Tools for milling
20%
Free
10%
Free
-
69564F








8207.8000
- Tools for turning
20%
Free
10%
Free
-
69564G








8207.9000
- Other interchangeable tools
20%
Free
10%
Free
-
69564H








8208.0000
Knives and cutting blades, for machines or for mechanical appliances
20%
Free
10%
Free
-
69561








8209.0000
Plates, sticks, tips and the like for tools, unmounted, of cermets
20%
Free
10%
Free
-
69562








8210.0000
Hand-operated mechanical appliances, weighing 10kg or less, used in the preparation, conditioning or serving of food or drink
50%
Free
10%
Free
-
69781








8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of 8208, and blades therefor:













8211.1000
- Sets of assorted articles
50%
Free
10%
Free
-
69680A








8211.9000
- Other
50%
Free
10%
Free
-
69680B








8212.0000
Razors and razor blades (including razor blade blanks in strips)
50%
Free
10%
Free
-
69630








8213.0000
Scissors, tailors' shears and similar shears, and blades therefor
50%
Free
10%
Free
-
69640








8214
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):













8214.1000
- Papers knives, letter openers, erasing knives, pencil sharpeners and blades therefor
50%
Free
10%
Free
-
69651








8214.2000
- Manicure or pedicure sets and instruments (including nail files)
50%
Free
10%
Free
-
69655








8214.9000
- Other
50%
Free
10%
Free
-
69659








8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware:













8215.1000
- Sets of assorted articles containing at least one article plated with precious metal
50%
Free
10%
Free
-
69661








8215.2000
- Other sets of assorted articles

-Other:
50%
Free
10%
Free
-
69662








8215.9100
- - Plated with precious metal
50%
Free
10%
Free
-
69663








8215.9900
- - Other
50%
Free
10%
Free
-
69669

________________________________


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 7312, 7315, 7317, 7318 or 7320, 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.


2. For the purposes of 8302, "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.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8301
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:













8301.1000
- Padlocks
50%
Free
10%
Free
-
69911 A








8301.2000
- Locks for a kind used for motor vehicles
50%
Free
10%
Free
-
69911 B








8301.3000
- Locks of a kind used for furniture
50%
Free
10%
Free
-
69911 C








8301.4000
- Other locks
50%
Free
10%
Free
-
69911 D








8301.5000
- Clasps and frames with clasps, incorporating locks
50%
Free
10%
Free
-
69911 E








8301.6000
- Parts
50%
Free
10%
Free
-
69911 F








8301.7000
- Keys presented separately
50%
Free
10%
Free
-
69911 G








8302
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:





8302.1000
- Hinges
50%
Free
10%
Free
-
69913








8302.2000
- Castors
50%
Free
10%
Free
-
69914








8302.3000
- Other mountings, fittings and similar articles for motor vehicles

- Other mountings, fittings and similar articles:
50%
Free
10%
Free
-
69915








8302.4100
- - Suitable for buildings
50%
Free
10%
Free
-
69916








8302.4200
- - Other, suitable for furniture
50%
Free
10%
Free
-
69917
8302.4900
- - Other
50%
Free
10%
Free
-
69919
A








8302.5000
- Hat-racks, hat-pegs, brackets and similar fixtures
50%
Free
10%
Free
-
69919 B








8302.6000
- Automatic door closers
50%
Free
10%
Free
-
69919 C








8303.0000
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
50%
Free
10%
Free
-
69912








8304.0000
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
50%
Free
10%
Free
-
89511








8305
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:













8305.1000
- Fittings for loose-leaf binders or files
35%
Free
10%
Free
-
89512 A








8305.2000
- Staples in strips
35%
Free
10%
Free
-
89512 B








8305.9000
- Other, including parts
35%
Free
10%
Free
-
89512 C








8306
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:













8306.1000
- Bells, gongs and the like
60%
Free
10%
Free
-
69952








8306.2000
- Statuettes and other ornaments
60%
Free
10%
Free
-
69782 A








8306.3000
- Photograph, picture or similar frames; mirrors
60%
Free
10%
Free
-
69782 B








8307.0000
Flexible tubing of base metal, with or without fittings
35%
Free
10%
Free
-
69951








8308
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:













8308.1000
- Hooks, eyes and eyelets
50%
Free
10%
Free
-
69933 A








8308.2000
- Tubular or bifurcated rivets

- Other, including parts:
50%
Free
10%
Free
-
69933 B

-





8308.9010
- - - Beads and spangles of base metal
50%
45%
10%
Free
-
69933 C








8308.9090
- - - Other, including parts
50%
Free
10%
Free
-
69933 D








8309
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:













8309.1000
- Crown corks
35%
Free
10%
Free
-
69953 A








8309.9000
- Other
35%
Free
10%
Free
-
69953 B








8310.0000
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of 9405
50%
Free
10%
Free
-
69954








8311
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, use for metal spraying:














8311.1000
- Coated electrodes of base metal, for electric arc-welding
35%
Free
10%
Free
-
69955 A
8311.2000
- Core wire of base metal, for electric arc-welding
35%
Free
10%
Free
-
69955 B








8311.3000
- Coated rods and cored wire, of base metal, for soldering, brazing, or welding by flame
35%
Free
10%
Free
-
69955 C








8311.9000
- Other, including parts
35%
Free
10%
Free
-
69955 D

__________________________


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 (4010); 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 (4016);


(b) Articles of leather or of composition leather (4204) or of furskin (4303), of a kind used in machinery or mechanical appliances or for other technical uses;


(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);


(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 of Section XV);


(e) Transmission or conveyor belts of textile material (5910) or other articles of textile material for technical uses (5911);


(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of 7102 to 7104, or articles wholly of such stones of 7116, except unmounted worked sapphires and diamonds for styli (8522);


(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);


(h) Drill pipe (7304);


(ij) Endless belts of metal wire or strip (Section XV);


(k) Articles of Chapter 82 or 83;


(l) Articles of Section XVII;


(m) Articles of Chapter 90;


(n) Clocks, watches or other articles of Chapter 91;


(o) Interchangeable tools of 8207 or brushes of a kind used as parts of machines (9603); 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 6804 or 6909); or


(p) Articles of Chapter 95.


2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:


(a) Parts which are goods included in any of the headings of Chapters 84 and 85 (other than 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;


(b) 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 8479 or 8543) are to be classified with the machines of that kind or in 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of 8517 and 8525 to 8528 are to be classified in 8517;


(c) All other parts are to be classified in 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in 8485 or 8548.


3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted 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, "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 and 85.


____________________________________


CHAPTER 84


Nuclear reactors, boilers, machinery
and mechanical appliances; parts thereof


Notes.


1. This Chapter does not cover:


(a) Millstones, grindstones or other articles of Chapter 68;


(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);


(c) Laboratory glassware (7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (7019 or 7020);


(d) Articles of 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);


(e) Electro-mechanical tools for working in the hand, of 8508 or electro-mechanical domestic appliances of 8509; or


(f) Hand-operated mechanical floor sweepers, not motorised (9603).


2. Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of 8401 to 8424 and at the same time to a description in one or other of 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.


8419 does not, however, cover:


(a) Germination plant, incubators or brooders (8436);


(b) Grain dampening machines (8437);


(c) Diffusing apparatus for sugar juice extraction (8438)


(d) Machinery for the heat-treatment of textile yarns, fabrics; or made up textile article (8451); or;


(e) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.


8422 does not cover:


(a) Sewing machines for closing bags or similar containers (8452); or


(b) Office machinery of 8472.


8424 does not cover:


Ink-jet printing machines (8443 or 8471).


3. A machine-tool for working any material which answers to a description in 8456 and at the same time to a description in 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in 8456.


4. 8457 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) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres);


(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or


(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).


5.


(A) For the purposes of 8471, "automatic data processing machines" means:


(a) Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;


(b) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements;


(c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.


(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions:


(a) It is a kind solely or principally used in an automatic data processing system;


(b) It is connectable to the central processing unit either directly or through one or more other units; and


(c) It is able to accept or deliver date in a form (codes or signals) which can be used by the system.


(C) Separately presented units of an automatic data processing machine are to be classified in 8471.


(D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraph (B)(b) and B(c) above, are in all cases to be classified as units of 8471.


(E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.


6. 8482 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 0.05mm, whichever is less. Other steel balls are to be classified in 7326.


7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.


Subject to Note 2 to 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 8479. 8479 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.


8. For the purpose of 8470, "pocket-size" applies only to machines the dimensions of which do not exceed 170mm x 100mm x 45mm.


Subheading Notes.


1. For the purposes of 8471.49, "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).


2. 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8401
Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation:





8401.1000
- Nuclear reactors
20%
Free
10%
Free
-
71871
8401.2000
- Machinery and apparatus for isotopic separation, and parts thereof
20%
Free
10%
Free
-
72847
8401.3000
- Fuel elements (cartridges), non-irradiated
20%
Free
10%
Free
-
71877
8401.4000
- Parts of nuclear reactors
20%
Free
10%
Free
-
71878
8402
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers:





8402.1000
- Steam or other vapour generating boilers
20%
Free
10%
Free
-
71111
8402.2000
- Super-heated water boilers
20%
Free
10%
Free
-
71112
8402.9000
- Parts
20%
Free
10%
Free
-
71191








8403
Central heating boilers other than those of 8402:





8403.1000
- Boilers
20%
Free
10%
Free
-
81217
8403.9000
- Parts
20%
Free
10%
Free
-
81219
8404
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:





8404.1000
- Auxiliary plant for use with boilers of 8402 or 8403
20%
Free
10%
Free
-
71121
8404.2000
- Condensers for steam or other vapour power units
20%
Free
10%
Free
-
71122
8404.9000
- Parts
20%
Free
10%
Free
-
71192
8405
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:





8405.1000
- 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
20%
Free
10%
Free
-
74171
8405.9000
- Parts
20%
Free
10%
Free
-
74172
8406
Steam turbines and other vapour turbines:





8406.1000
- Turbines for marine propulsion
20%
Free
10%
Free
No.
71211
8406.8000
- Other turbines
20%
Free
10%
Free
No.
71219
8406.9000
- Parts
20%
Free
10%
Free
-
71280
8407
Spark-ignition reciprocating or rotary internal combustion piston engines:





8407.1000
- Aircraft engines

- Marine propulsion engines:

- - Outboard motors:
20%
Free
10%
Free
No.
71311
8407.2110
- - - Not exceeding 25 h.p. rating
20%
Free
10%
Free
No.
71331 A
8407.2120
- - - Exceeding 25 h.p. rating
20%
Free
10%
Free
No.
71331 B
8407.2900
- - Other
20%
Free
10%
Free
No.
71332








8407.3000
- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87
50%
Free
10%
Free
No.
71320 A








8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines):













8408.1000
- Marine propulsion engines
50%
Free
10%
Free
No.
71333








8408.2000
- Engines of a kind used for the propulsion of vehicles of Chapter 87
50%
Free
10%
Free
No.
71320 B








8408.9000
- Other engines
50%
Free
10%
Free
No
71382








8409
Parts suitable for use solely or principally with the engines of 8407 or 8408:













8409.1000
- For aircraft engines

- Other:
20%
Free
10%
Free
-
71319








8409.9010
- - - Suitable for use with outboard motors of 8407.2110 and 8407.2120
20%
Free
10%
Free
-
71390 A








8409.9090
- - - Other
50%
Free
10%
Free
-
71390 B








8410
Hydraulic turbines, water wheels, and regulators therefor:













8410.1000
- Hydraulic turbines and water wheels
20%
Free
10%
Free
-
71811








8410.9000
- Parts, including regulators
20%
Free
10%
Free
-
71819








8411
Turbo-jets, turbo-propellers and other gas turbines:













8411.1000
- Turbo-jets
20%
Free
10%
Free
-
71441








8411.2000
- Turbo-propellers
20%
Free
10%
Free
-
71481








8411.8000
- Other gas turbines
20%
Free
10%
Free
-
71489








8411.9000
- Parts
20%
Free
10%
Free
-
71490








8412
Other engines and motors:













8412.1000
- Reaction engines other than turbo-jets
20%
Free
10%
Free
-
71449








8412.2000
- Hydraulic power engines and motors
20%
Free
10%
Free
-
71890-01








8412.3000
- Pneumatic power engines and motors

- Other
20%
Free
10%
Free
-
71890-02








812.8010
- - - Wind engines (for example, windmills)
20%
Free
10%
Free
-
71890-03








812.8090
- - - Other
20%
Free
10%
Free
-
71890-04








812.9000
- Parts
20%
Free
10%
Free
-
71890-05








8413
Pumps for liquids, whether or not fitted with a measuring device; liquid elevators:

- Pumps fitted or designed to be fitted with a measuring device:













8413.1100
- - Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages
20%
Free
10%
Free
-
74211








8413.1900
- - Other
20%
Free
10%
Free
-
74219








8413.2000
- Hand pumps, other than those of 8413.11 or 8413.19
20%
Free
10%
Free
-
74270-01








8413.3000
- Fuel, lubricating or cooling medium pumps for internal combustion piston engines
20%
Free
10%
Free
-
74220








8413.4000
- Concrete pumps

- Other reciprocating positive displacement pumps:
20%
Free
10%
Free
-
74230








8413.5010
- - - For agricultural use only
Free
Free
10%
Free
-
74240 A








8413.5090
- - - Other

- Other rotary positive displacement pumps:
20%
Free
10%
Free
-
74240 B








8413.6010
- - - For agricultural use only
Free
Free
10%
Free
-
74250 A








8413.6090
- - - Other

- Other centrifugal pumps:
20%
Free
10%
Free
-
74250 B








8413.7010
--- For agricultural use only
Free
Free
10%
Free
-
74260 A








8413.7090
- - - Other

- Other pumps; liquid elevators:
20%
Free
10%
Free
-
74260 B








8413.8010
- - - For agricultural use only
Free
Free
10%
Free
-
74270-02








8413.8090
- - - Other
20%
Free
10%
Free
-
74270-03








8413.9000
- Parts
20%
Free
10%
Free
-
74290








8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters:













8414.1000
- Vacuum pumps
20%
Free
10%
Free
-
74311








8414.2000
- Hand - or foot - operated air pumps
20%
Free
10%
Free
-
74313








8414.3000
- Compressors of a kind used in refrigerating equipment
20%
Free
10%
Free
-
74315








8414.4000
- Air compressors mounted on a wheeled chassis for towing

- Fans
20%
Free
10%
Free
-
74317








8414.5100
- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W
50%
20%
10%
Free
-
74341








8414.5900
- - Other
20%
20%
10%
Free
-
74343








8414.6000
- Hoods having a maximum horizontal side not exceeding 120 cm
20%
Free
10%
Free
-
74345








8414.8000
- Other
20%
Free
10%
Free
-
74319








8414.9000
- Parts
20%
Free
10%
Free
-
74380








8415
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:













8415.1000
- Window or wall types, self-contained
50%
20%
10%
Free
No
74151








8415.2000
- Of a kind used for persons, in motor vehicles
50%
Free
10%
Free
No.
74155 A








8415.8000
- Other
50%
20%
10%
Free
No.
74155 B








8415.9000
- Parts
50%
Free
10%
Free
-
74159








8416.0000
Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
20%
Free
10%
Free
-
74120








8417.000
Industrial or laboratory furnaces and ovens, including incinerators, non-electric
20%
Free
10%
Free
No
74130-01








8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of 8415:













8418.1000
- Combined refrigerator-freezers, fitted with separate external doors

- Refrigerators, household type:
20%
20%
10%
Free
No.
77521 A








8418.2010
- - - Kerosene powered
20%
Free
10%
Free
No.
77521 B








8418.2090
- - - Other
20%
20%
10%
Free
No.
77521 C








8418.3000
- Freezers of the chest type, not exceeding 800 L capacity
20%
20%
10%
Free
No.
77522A








8418.4000
- Freezers of the upright type, not exceeding 900 L capacity
20%
20%
10%
Free
No.
77522 B








8418.5000
- Other refrigerating or freezing chests, cabinets, display counters, showcases and similar refrigerating or freezing furniture
20%
Free
10%
Free
No.
74143








8418.6000
- Other refrigerating or freezing equipment; heat pumps

- Parts:
20%
Free
10%
Free
No.
74145








8418.9010
- - - Of refrigerators or freezers, household type
20%
20%
10%
Free
-
74149 A








8418.9090
- - - Other
20%
Free
10%
Free
-
74149 B








8419
Machinery, plant or laboratory equipment, whether or not electrically heated, 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:













8419.1100
- - Instantaneous gas water heaters
50%
Free
10%
Free
No.
74181








8419.1900
- - Other
50%
Free
10%
Free
No.
74182








8419.2000
- Medical, surgical or laboratory sterilisers

- Dryers:
20%
Free
10%
Free
-
74183








8419.3100
- - For agricultural products
20%
Free
10%
Free
-
74184








8419.3200
- - For wood, paper pulp, paper or paperboard
20%
Free
10%
Free
-
74185








8419.3900
- - Other
20%
Free
10%
Free
-
74186








8419.4000
- Distilling or rectifying plant
20%
Free
10%
Free
-
74173








8419.5000
- Heat exchange units
20%
Free
10%
Free
-
74174








8419.6000
- Machinery for liquefying air or other gases

- Other machinery, plant and equipment:
20%
Free
10%
Free
-
74175








8419.8100
- - For making hot drinks or for cooking or heating food
50%
Free
10%
Free
No.
74187








8419.8900
- - Other
20%
Free
10%
Free
-
74189








8419.9000
- Parts
20%
Free
10%
Free
-
74190








8420
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor:













8420.1000
- Calendering or other rolling machines
20%
Free
10%
Free
-
74591








8420.9000
- Parts
20%
Free
10%
Free
-
74593








8421
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases:

- Centrifuges, including centrifugal dryers:













8421.1100
- - Cream separators
20%
Free
10%
Free
-
74351








8421.1200
- - Clothes-dryers
50%
20%
10%
Free
No.
74355








8421.1900
- - Other

- Filtering or purifying machinery and apparatus for liquids:
20%
Free
10%
Free
-
74359








8421.2100
- - For filtering or purifying water
20%
Free
10%
Free
-
74361








8421.2200
- - For filtering or purifying beverages other than water
20%
Free
10%
Free
-
74362








8421.2300
- - Oil or petrol-filters for internal combustion engines
20%
Free
10%
Free
-
74363








8421.2900
- - Other

- Filtering or purifying machinery and apparatus for gases:
20%
Free
10%
Free
-
74367








8421.3100
- - Intake air filters for internal combustion engines
20%
Free
10%
Free
-
74364








8421.3900
- - Other
20%
Free
10%
Free
-
74369








8421.9000
- Parts
20%
Free
10%
Free
-
74390








8422
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:

- Dish washing machines:













8422.1100
- - Of the household type
50%
20%
10%
Free
No.
77530








8422.1900
- - Other
20%
Free
10%
Free
-
74521








8422.2000
- Machinery for cleaning or drying bottles or other containers
20%
Free
10%
Free
-
74523








8422.3000
- 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
20%
Free
10%
Free
-
74527 A








8422.4000
- Other packing or wrapping machinery (including heat-shrink wrapping machinery)
20%
Free
10%
Free
-
74527 B








8422.9000
- Parts
20%
Free
10%
Free
-
74529








8423.0000
Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighting machine weights of all kinds
20%
Free
10%
Free
-
74530








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:













8424.1000
- Fire extinguishers, whether or not charged

- Spray guns and similar appliances:
20%
Free
10%
Free
-
74561








8424.2010
- - -Agricultural or horticultural
Free
Free
10%
Free
No
74562 A








8424.2090
- - -Other
20%
Free
10%
Free
-
74562 B








8424.3000
- Steam or sand blasting machines and similar jet projecting machines

- Other appliances:
20%
Free
10%
Free
-
74563








8424.8100
- - Agricultural or horticultural
Free
Free
10%
Free
No
74564








8424.8900
- - Other
20%
Free
10%
Free
-
74565








8424.9000
- Parts
20%
Free
10%
Free
-
74568








8425
Pulley tackle and hoists other than skip hoists; winches and capstans; jacks:













8425.1000
- Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles
20%
Free
10%
Free
-
74421








8425.2000
- Pit-head winding gear; winches specially designed for use underground
20%
Free
10%
Free
-
74423








8425.3000
- Other winches; capstans
20%
Free
10%
Free
-
74425








8425.4000
- Jacks; hoists of a kind used for raising vehicles
20%
Free
10%
Free
-
74440








8426.0000
Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
20%
Free
10%
Free
No.
74430








8427.0000
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
20%
Free
10%
Free
No.
74410-01








8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics):













8428.1000
- Lifts and skip hoists
20%
Free
10%
Free
No.
74481








8428.2000
- Pneumatic elevators and conveyors
20%
Free
10%
Free
No.
74470 A








8428.3000
- Other continuous-action elevators and conveyors, for goods or materials
20%
Free
10%
Free
No.
74470 B








8428.4000
- Escalators and moving walkways
20%
Free
10%
Free
No.
74485








8428.5000
- Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment
20%
Free
10%
Free
-
74489 A








8428.6000
- Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars
20%
Free
10%
Free
-
74489 B








8428.9000
- Other machinery
20%
Free
10%
Free
-
74489 C








8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:













8429.1000
- Bulldozers and angledozers
20%
Free
10%
Free
No.
72311








8429.2000
- Graders and levellers
20%
Free
10%
Free
No.
72312








8429.3000
- Scrapers
20%
Free
10%
Free
No.
72331








8429.4000
- Tamping machines and road rollers
20%
Free
10%
Free
No.
72333








8429.5000
- Mechanical shovels, excavators and shovel loaders
20%
Free
10%
Free
No.
72320








8430
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:













8430.1000
- Pile-drivers and pile-extractors
20%
Free
10%
Free
No.
72341








8430.2000
- Snow-ploughs and snow-blowers
20%
Free
10%
Free
No.
72342









- Coal or rock cutters and tunnelling machinery:













8430.3100
- - Self-propelled
20%
Free
10%
Free
-
72335








8430.3900
- - Other
20%
Free
10%
Free
-
72343









- Other boring or sinking machinery:



-








8430.4100
- - Self-propelled
20%
Free
10%
Free
-
72337








8430.4900
- - Other
20%
Free
10%
Free
-
72344








8430.5000
- Other machinery, self-propelled
20%
Free
10%
Free
-
72339









- Other machinery, not self-propelled:













8430.6100
- - Tamping or compacting machinery
20%
Free
10%
Free
-
72345








8430.6200
- - Scrapers
20%
Free
10%
Free
-
72346








8430.6900
- - Other
20%
Free
10%
Free
-
72347








8431
Parts suitable for use solely or principally with the machinery of 8425 to 8430:













8431.1000
- Of machinery of 8425
20%
Free
10%
Free
-
74491








8431.2000
- Of machinery of 8427

- Of machinery of 8428:
20%
Free
10%
Free
-
74492








8431.3100
- - Of lifts, skip hoists or escalators
20%
Free
10%
Free
-
74493








8431.3900
- - Other
20%
Free
10%
Free
-
74494








8431.4000
- Of machinery of 8426,8429 or 8430
20%
Free
10%
Free
-
72390








8432
Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers:













8432.1000
- Ploughs
Free
Free
10%
Free
-
72111








8432.2000
- Harrows, scarifiers, cultivators, weeders and hoes
Free
Free
10%
Free
-
72113








8432.3000
- Seeders, planters and transplanters
Free
Free
10%
Free
-
72112A








8432.4000
- Manure spreaders and fertilizer distributors
Free
Free
10%
Free
-
72112B








8432.8000
- Other machinery
Free
Free
10%
Free
-
72118








8432.9000
- Parts
20%
Free
10%
Free
-
72119








8433
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:













8433.1000
- Mowers for lawns, parks or sports-grounds
50%
20%
10%
Free
No.
72121








8433.2000
- Other mowers, including cutter bars for tractor mounting
20%
Free
10%
Free
No
72123 A








8433.3000
- Other haymaking machinery
20%
Free
10%
Free
-
72123 B








8433.4000
- Straw or fodder balers, including pick-up balers

- Other harvesting machinery; threshing machinery:
20%
Free
10%
Free
-
72123 C








8433.5010
- - - Combine harvester-threshers
20%
Free
10%
Free
-
72122








8433.5090
- - - Other
20%
Free
10%
Free
-
72123 D








8433.6000
- Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce
20%
Free
10%
Free
-
72126








8433.9000
- Parts
20%
Free
10%
Free
-
72129








8434.0000
Milking machines and dairy machinery
20%
Free
10%
Free
-
72130








8436
Other agricultural, horticultural, forestry, poultry- keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders:













8436.1000
- Machinery for preparing animal feeding stuffs
20%
Free
10%
Free
-
72190-02








8436.2000
- Poultry-keeping machinery; poultry incubators and brooders
20%
Free
10%
Free
-
72190-03








8436.8000
- Other machinery
20%
Free
10%
Free
-
72190-04








8436.9000
- Parts
20%
Free
10%
Free
-
72190-05








8437
Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereal or dried leguminous vegetables, other than farm-type machinery:













8437.1000
- Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables.
20%
Free
10%
Free
-
72127








8437.8000
-Other machinery
20%
Free
10%
Free
-
72711








8437.9000
-Parts
20%
Free
10%
Free
-
72719








8438
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 vegetables fats or oils:













8438.1000
- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
20%
Free
10%
Free
-
72722 A








8438.2000
- Machinery for the manufacture of confectionery, cocoa or chocolate
20%
Free
10%
Free
-
72722 B








8438.3000
- Machinery for sugar manufacture
20%
Free
10%
Free
-
72722 C








8438.4000
- Brewery machinery
20%
Free
10%
Free
-
72722 D








8438.5000
- Machinery for the preparation of meat or poultry
20%
Free
10%
Free
-
72722 E








8438.6000
- Machinery for the preparation of fruits, nuts or vegetables
20%
Free
10%
Free
-
72722 F








8434.8000
- Other machinery
20%
Free
10%
Free
-
72722 G








8438.9000
- Parts
20%
Free
10%
Free
-
72729








8439
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard:













8439.1000
- Machinery for making pulp of fibrous cellulosic material
20%
Free
10%
Free
-
72511








8439.2000
- Machinery for making paper or paperboard
20%
Free
10%
Free
-
72512 A








8439.3000
- Machinery for finishing paper or paperboard
20%
Free
10%
Free
-
72512 B








8439.9000
- Parts
20%
Free
10%
Free
-
72591








8440
Book-binding machinery, including book-sewing machines:













8440.1000
- Machinery
20%
Free
10%
Free
-
72681








8440.9000
- Parts
20%
Free
10%
Free
-
72689








8441
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds:













8441.1000
- Cutting machines
20%
Free
10%
Free
-
72521








8441.2000
- Machines for making bags, sacks or envelopes
20%
Free
10%
Free
No.
72523








8441.3000
- Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding
20%
Free
10%
Free
No.
72525








8441.4000
- Machines for moulding articles in paper pulp, paper or paperboard
20%
Free
10%
Free
No.
72527








8441.8000
- Other machinery
20%
Free
10%
Free
No.
72529








8441.9000
- Parts
20%
Free
10%
Free
-
72599








8442
Machinery, apparatus and equipment (other than the machine tools of 8456 to 8465), for type-founding or type-setting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purpose (for example, planed, grained or polished):













8442.1000
- Phototype-setting and composing machines
20%
Free
10%
Free
No.
72631 A








8442.2000
- Machinery, apparatus and equipment for type-setting or composing by other processes, with or without founding device
20%
Free
10%
Free
No.
72631 B








8442.3000
- Other machinery, apparatus and equipment
20%
Free
10%
Free
No.
72631 C








8442.4000
- Parts of the foregoing machinery, apparatus or equipment
20%
Free
10%
Free
-
72691








8442.5000
- Printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
20%
Free
10%
Free
-
72635








8443
Printing machinery, including ink-jet printing machines, other than those of 8471; machines for uses ancillary to printing:













8443.1000
- Offset printing machinery
20%
Free
10%
Free
No.
72650








8443.2000
- Letterpress printing machinery, excluding flexographic printing
20%
Free
10%
Free
No.
72661








8443.3000
- Flexographic printing machinery
20%
Free
10%
Free
No.
72663








8443.4000
- Gravure printing machinery
20%
Free
10%
Free
No.
72665








8443.5000
- Other printing machinery
20%
Free
10%
Free
No.
72667








8443.6000
- Machines for uses ancillary to printing
20%
Free
10%
Free
No.
72668








8443.9000
- Parts
20%
Free
10%
Free
-
72699








8444.0000
Machines for extruding, drawing, texturing or cutting manmade textile materials
20%
Free
10%
Free
No.
72441








8445
Machines for preparing textile fibre; 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:













8445.1000
- Machines for preparing textile fibres
20%
Free
10%
Free
No.
72442








8445.2000
- Textile spinning machines
20%
Free
10%
Free
No.
72443 A








8445.3000
- Textile doubling or twisting machines
20%
Free
10%
Free
No.
72443 B








8445.4000
- Textile winding (including weft-winding) or reeling machines
20%
Free
10%
Free
No.
72443 C








8445.9000
- Other
20%
Free
10%
Free
No.
72454








8446.0000
Weaving machines (looms)
20%
Free
10%
Free
No.
72451








8447
Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting:













8447.1000
- Circular knitting machines
20%
Free
10%
Free
No.
72452 A








8447.2000
- Flat knitting machines; stitch-bonding machines
20%
Free
10%
Free
No.
72452 B








8447.9000
- Other
20%
Free
10%
Free
No.
72453








8448
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):













8448.1000
- Auxiliary machinery for machines of 8444, 8445, 8446 or 8447
20%
Free
10%
Free
No.
72461








8448.2000
- Parts and accessories of machines of 8444 or of their auxiliary machinery
20%
Free
10%
Free
-
72449 A








8448.3000
- Parts and accessories of machines of 8445 or of their auxiliary machinery
20%
Free
10%
Free
-
72449 B








8448.4000
- Parts and accessories of weaving machines (looms) or of their auxiliary machinery
20%
Free
10%
Free
-
72467








8448.5000
- Parts and accessories of machines of 8447 or of their auxiliary machinery
20%
Free
10%
Free
-
72468








8449.0000
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
20%
Free
10%
Free
No.
72455








8450
Household or laundry-type washing machines, including machines which both wash and dry:













8450.1000
- Machines, each of a dry linen capacity not exceeding 10kg
50%
20%
10%
Free
No.
77511








8450.2000
- Machines, each of a dry linen capacity exceeding 10kg
20%
Free
10%
Free
No.
72471








8450.9000
- Parts
20%
Free
10%
Free
-
72491








8451
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:













8451.1000
- Dry-cleaning machines
20%
Free
10%
Free
No.
72472









- Drying machines:













8451.2100
- - Each of a dry linen capacity not exceeding 10 kg
50%
20%
10%
Free
No.
77512








8451.2900
--Other
20%
Free
10%
Free
-
72473








8451.3000
- Ironing machines and presses (including fusing presses)
20%
Free
10%
Free
-
72474 A








8451.4000
- Washing, bleaching or dyeing machines
20%
Free
10%
Free
72474 B








8451.5000
- Machines for reeling, unreeling, folding, cutting or pinking textile fabrics
20%
Free
10%
Free
-
72474 C








8451.8000
- Other machinery
20%
Free
10%
Free
-
72474 D








8451.9000
- Parts
20%
Free
10%
Free
-
72492








8452
Sewing machines, other than book-sewing machines of 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:













8452.1000
- Sewing machines of the household type
20%
Free
10%
Free
-
72433








8452.2000
- Other sewing machines
20%
Free
10%
Free
-
72435








8452.3000
- Sewing machine needles
20%
Free
10%
Free
-
72439 A








8452.4000
- Furniture, bases and covers for sewing machines and parts thereof
20%
Free
10%
Free
-
72439 B








8452.9000
- Other parts of sewing machines
20%
Free
10%
Free
-
72439 C








8453
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:













8453.1000
- Machinery for preparing, tanning or working hides, skins or leather
20%
Free
10%
Free
-
72481








8453.2000
- Machinery for making or repairing footwear
20%
Free
10%
Free
-
72483








8453.8000
- Other machinery
20%
Free
10%
Free
-
72485








8453.9000
- Parts
20%
Free
10%
Free
-
72488








8454.0000
Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
20%
Free
10%
Free
-
73710








8455.0000
Metal-rolling mills and rolls therefor
20%
Free
10%
Free
No.
73720








8456.0000
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
20%
Free
10%
Free
No.
73110








8457.0000
Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
20%
Free
10%
Free
-
73120








8458.0000
Lathes (including turning centres) for removing metal:
20%
Free
10%
Free
-
73130








8459
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 8458













8459.0010
- - - Drilling or boring machines
20%
Free
10%
Free
-
73140 A








8459.0020
- - - Threading or tapping machines
20%
Free
10%
Free
-
76140 B








8459.0030
- - - Milling machines
20%
Free
10%
Free
-
73150








8460.0000
Machine-tools for deburring, sharpening, grinding, 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
20%
Free
10%
Free
No.
73160








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 else-where specified or included:













8461.0010
- - - Sawing or cutting-off machines
20%
Free
10%
Free
-
73170 A








8461.0090
- - - Other
20%
Free
10%
Free
-
73170 B








8462.0000
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
20%
Free
10%
Free
-
73310








8463.0000
Other machine-tools for working metal or cermets, without removing material
20%
Free
10%
Free
-
73390








8464.0000
Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
20%
Free
10%
Free
No.
72811








8465.0000
Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
20%
Free
10%
Free
-
72812








8466
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:













8466.1000
- Tool holders and self-opening dieheads
20%
Free
10%
Free
-
73511








8466.2000
- Work holders
20%
Free
10%
Free
-
73513








8466.3000
- Dividing heads and other special attachments for machine-tools
20%
Free
10%
Free
-
73515









- Other:













8466.9100
- - For machines of 8464
20%
Free
10%
Free
-
72819 A








8466.9200
- - For machines of 8465
20%
Free
10%
Free
-
72819 B








8466.9300
- - For machines of 8456 or 8461
20%
Free
10%
Free
-
73591








8466.9400
- - For machines of 8462 or 8463
20%
Free
10%
Free
-
73595








8467
Tools for working in the hand, pneumatic, hydraulic or with self-contained non-electric motor:













8467.0010
- - - Chain saws
Free
Free
10%
Free
No.
74510 A








8467.0020
- - - Portable brush cutters
20%
Free
10%
Free
-
74510 B








8467.0080
- - - Other
20%
Free
10%
Free
-
74510 C








8467.0090
- - - Parts
20%
Free
10%
Free
-
74510 D








8468.0000
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
20%
Free
10%
Free
-
73740








8469
Typewriters other than printers of 8471; word-processing machines:













8469.0010
- - - Typewriters
20%
Free
10%
Free
No.
75110-01








8469.0020
- - - Word-processing machines
20%
Free
10%
Free
No.
75110-02








8470
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:













8470.1000
- Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions
20%
Free
10%
Free
No.
75121








8470.2000
- Other electronic calculating machines
20%
Free
10%
Free
No.
75122 A








8470.3000
- Other calculating machines
20%
Free
10%
Free
No.
75122 B








8470.4000
- Accounting machines
20%
Free
10%
Free
No.
75123








8470.5000
- Cash registers
20%
Free
10%
Free
No.
75124








8470.9000
- Other
20%
Free
10%
Free
No.
75128








8471
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:













8471.1000
- Analogue or hybrid automatic data processing machines
20%
Free
10%
Free
No.
75210








8471.3000
- Portable digital automatic processing machines weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display
20%
Free
10%
Free
No.
75220 A









- Other digital automatic data processing machines:













8471.4100
- - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined
20%
Free
10%
Free
No.
75220 B








8471.4900
- - Other, presented in the forms of systems
20%
Free
10%
Free
No.
75230 A








8471.5000
- Digital processing units other than those of 8471.41 and 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
20%
Free
10%
Free
No.
75230 B








8471.6000
- Input or output units, whether or not containing storage units in the same housing
20%
Free
10%
Free
No.
75260








8471.7000
- Storage units
20%
Free
10%
Free
No.
75270








8471.8000
-Other units of automatic data processing machines
20%
Free
10%
Free
No.
75290 A








8471.9000
- Other
20%
Free
10%
Free
No.
75290 B








8472
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):













8472.1000
- Duplicating machines
20%
Free
10%
Free
No.
75191








8472.2000
- Addressing machines and address plate embossing machines
20%
Free
10%
Free
No.
75192








8472.3000
- Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps
20%
Free
10%
Free
No.
75193








8472.9000
- Other
20%
Free
10%
Free
No.
75199








8473
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of 8469 to 8472:













8473.1000
- Parts and accessories of the machines of 8469
20%
Free
10%
Free
-
75991








8473.2000
- Parts and accessories of the machines of 8470
20%
Free
10%
Free
-
75995 A








8473.3000
- Parts and accessories of the machines 8471
20%
Free
10%
Free
-
75997








8473.4000
- Parts and accessories of the machine 8472
20%
Free
10%
Free
-
75993








8473.5000
- Parts and accessories equally suitable for use with machines of two or more of 8469 to 8472
20%
Free
10%
Free
75995 B








8474
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:













8474.1000
- Sorting, screening separating or washing machines
20%
Free
10%
Free
No.
72831








8474.2000
- Crushing or grinding machines
20%
Free
10%
Free
No.
72832








8474.3000
- Mixing or kneading machines
20%
Free
10%
Free
No.
72833








8474.8000
- Other machinery
20%
Free
10%
Free
No.
72834








8474.9000
- Parts
20%
Free
10%
Free
No.
72839








8475
Machines for assembling electric or electronic lamps, tubes or valves or flash-bulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware:













8475.0010
- - - Machines
20%
Free
10%
Free
No.
72841








8475.0090
- - - Parts
20%
Free
10%
Free
-
72851








8476
Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines:













8476.0010
- - - Machines
50%
Free
10%
Free
No.
74595








8476.0090
- - - Parts
50%
Free
10%
Free
-
74597








8477
Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter:













8477.1000
- Injunction-moulding machines
20%
Free
10%
Free
No.
72842 A








8477.2000
- Extruders
20%
Free
10%
Free
No.
72842 B








8477.3000
- Blow moulding machines
20%
Free
10%
Free
No.
72842 C








8477.4000
- Vacuum moulding machines and other thermoforming machines
20%
Free
10%
Free
No.
72842 D









- Other machinery for moulding or otherwise forming:













8477.5100
- - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes.
20%
Free
10%
Free
No.
72842 E








8477.5900
- - Other
20%
Free
10%
Free
-
72842 F








8477.8000
- Other machinery
20%
Free
10%
Free
No.
72842 G








8477.9000
- Parts
20%
Free
10%
Free
-
72852 H








8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter:














8478.1000
- Machinery
20%
Free
10%
Free
No.
72843








8478.9000
- Parts
20%
Free
10%
Free
-
72853








8479
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter:













8479.1000
- Machinery for public works, building or the like
20%
Free
10%
Free
No.
72348








8479.2000
- Machinery for the extraction or preparation of animal or fixed vegetables fats or oils
20%
Free
10%
Free
-
72721








8479.3000
- Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
20%
Free
10%
Free
-
72844








8479.4000
- Rope or cable-making machines
20%
Free
10%
Free
-
72849 A








8479.5000
- Industrial robots, not elsewhere specified or included
20%
Free
10%
Free
-
72849 B








8479.6000
- Evaporative air coolers
20%
Free
10%
Free
-
72849 C









- Other machines and mechanical appliances:













8479.8100
- - For treating metal, including electric wire coil-winders
20%
Free
10%
Free
-
72846








8479.8200
- - Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines
20%
Free
10%
Free
-
72849 D








8479.8900
- - Other
20%
Free
10%
Free
-
72849 E








8479.9000
- Parts
20%
Free
10%
Free
-
72855








8480.0000
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
20%
Free
10%
Free
-
74910








8481
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically valves:













8481.0010
- - - Of a kind and size suitable for domestic water supply and disposal
20%
Free
10%
Free
-
74700 A








8481.0080
- - - Other
20%
Free
10%
Free
-
74700 B








8481.0090
- - - Parts
20%
Free
10%
Free
-
74700 C








8482.0000
Ball or roller bearings
20%
Free
10%
Free
-
74600








8483
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):













8483.1000
- Transmission shafts (including cam shafts and crank shafts) and cranks
50%
Free
10%
Free
-
74810








8483.2000
- Bearing housings, incorporating ball or roller bearings
50%
Free
10%
Free
-
74821








8483.3000
- Bearing housings, not incorporating ball or roller bearings; plain shaft bearings
50%
Free
10%
Free
-
74822








8483.4000
- 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
50%
Free
10%
Free
-
74840








8483.5000
- Flywheels and pulleys, including pulley blocks
50%
Free
10%
Free
-
74850








8483.6000
- Clutches and shaft couplings (including universal joints)
50%
Free
10%
Free
-
74860








8483.9000
- Parts
50%
Free
10%
Free
-
74890








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:













8484.1000
- Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal
50%
Free
10%
Free
-
74920 A








8484.2000
- Mechanical seals
50%
Free
10%
Free
-
74999








8484.9000
- Other
50%
Free
10%
Free
-
74920 B








8485
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter:













8485.1000
- Ships' or boats' propellers and blades therefor
50%
Free
10%
Free
-
74991








8485.9000
- Other
50%
Free
10%
Free
-
74999

____________________


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. This Chapter does not cover:


(a) 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;


(b) Articles of glass of 7011; or


(c) Electrically heated furniture of Chapter 94.


2. 8501 to 8504 do not apply to goods described in 8511, 8512, 8541 or 8542.


However, metal tank mercury arc rectifiers remain classified in 8504.


3. 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes:


(a) Vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;


(b) 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 (8414), centrifugal clothes-dryers (8421), dish washing machines (8422), household washing machines (8450), roller or other ironing machines (8420 or 8451), sewing machines (8452), electric scissors (8508) or to electro-thermic appliances (8516).


4. For the purposes of 8534.00.00, "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).


"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 8542.


5. For the purposes of 8541 and 8542:


(A) "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;


(B) "Electronic integrated circuits and microassemblies" are:


(a) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated;


(b) Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections 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, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;


(c) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected.


For the classification of the articles defined in this Note, 8541 and 8542 shall take precedence over any other heading in the Schedule which might cover them by reference to, in particular, their function.


6. Records, tapes and other media of 8523 or 8524 remain classified in those headings, whether or not they are presented with the apparatus for which they are intended.


7. For the purposes of 8548, "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.
Imports
Export
Statistical
Tariff Item
Description
Duty
Excise
VAGST
Duty
Unit/
Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8501
ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS):














- - - Generators:













8501.0011
- - - - Photovoltaic
20%
Free
10%
Free
No.
71600-01








8501.0019
- - - - Other
20%
Free
10%
Free
No.
71600-02








8501.0020
- - - Motors
20%
Free
10%
Free
No.
71600-03








8502.0000
ELECTRIC GENERATING SETS AND ROTARY CONVERTERS
20%
Free
10%
Free
No.
71600-04








8503.0000
PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF 8501 OR 8502
20%
Free
10%
Free
-
71600-05








8504
ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS:













8504.1000
- Ballasts for discharge lamps or tubes
20%
Free
10%
Free
No.
77123








8504.2000
- Liquid dielectric transformers
20%
Free
10%
Free
No.
77111








8504.3000
- Other transformers
20%
Free
10%
Free
No.
77119








8504.4000
- Static converters
20%
Free
10%
Free
No.
77121








8504.5000
- Other inductors
20%
Free
10%
Free
No.
77125








8504.9000
- Parts
20%
Free
10%
Free
-
77129








8505
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:













8505.1000
- Permanent magnets and articles intended to become permanent magnets after magnetisation
20%
Free
10%
Free
-
77881 A








8505.2000
- Electro-magnetic couplings, clutches and brakes
20%
Free
10%
Free
-
77881 B








8505.3000
- Electro-magnetic lifting heads
20%
Free
10%
Free
-
77881 C








8505.9000
- Other, including parts
20%
Free
10%
Free
-
77881 D








8506
PRIMARY CELLS AND PRIMARY BATTERIES:













8506.0010
- - - Primary cells and primary batteries
20%
Free
10%
Free
No.
77811 A








8506.0090
- - - - Parts
20%
Free
10%
Free
-
77817 B








8507
ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE):













8507.0010
- - - Lead-acid, of a kind used for starting piston engines
20%
Free
10%
Free
No.
77812 A








8507.0080
- - - Other accumulators
20%
Free
10%
Free
No.
77812 B








8507.0090
- - - Parts
20%
Free
10%
Free
-
77819








8508
ELECTRO-MECHANICAL TOOLS FOR WORKING IN THE HAND, WITH SELF-CONTAINED ELECTRIC MOTOR:













8508.1000
- Drills of all kinds
20%
Free
10%
Free
-
77841








8508.2000
- Saws
20%
Free
10%
Free
-
77843








8508.8000
- Other tools
20%
Free
10%
Free
-
77845








8508.9000
- Parts
20%
Free
10%
Free
-
77848








8509
ELECTRO-MECHANICAL DOMESTIC APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR:













8509.1000
- Vacuum cleaners
50%
20%
10%
Free
No.
77571 A








8509.2000
- Floor polishers
50%
20%
10%
Free
No.
77571 B








8509.3000
- Kitchen waste disposers
50%
20%
10%
Free
No.
77573 A








8509.4000
- Food grinders and mixers; fruit or vegetable juice extractors
50%
20%
10%
Free
No.
77572








8509.8000
- Other appliances
50%
20%
10%
Free
No.
77573 B








8509.9000
- Parts
50%
Free
10%
Free
-
77579








8510
SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR:













8510.1000
- Shavers
50%
Free
10%
Free
No.
77541








8510.2000
- Hair clippers
50%
Free
10%
Free
No.
77542








8510.3000
- Hair-removing appliances
50%
Free
10%
Free
No.
77573 C








8510.9000
- Parts
50%
Free
10%
Free
-
77549








8511
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:













8511.1000
- Sparking plugs
50%
Free
10%
Free
-
77831 A








8511.2000
- Ignition magnetos; magneto-dynamos; magnetic flywheels
50%
Free
10%
Free
-
77831 B








8511.3000
- Distributors; ignition coils
50%
Free
10%
Free
-
77831 C








8511.4000
- Starter motors and dual purpose starter-generators
50%
Free
10%
Free
-
77831 D








8511.5000
- Other generators
50%
Free
10%
Free
-
77831 E








8511.8000
- Other equipment
50%
Free
10%
Free
-
77831 F








8511.9000
- Parts
50%
Free
10%
Free
-
77833 G








8512
ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES:













8512.1000
- Lighting or visual signalling equipment of a kind used on bicycles
50%
Free
10%
Free
-
77834 A








8512.2000
- Other lighting or visual signalling equipment
50%
Free
10%
Free
-
77834 B








8512.3000
- Sound signalling equipment
50%
Free
10%
Free
-
77834 C








8512.4000
- Windscreen wipers, defrosters and demisters
50%
Free
10%
Free
-
77834 D








8512.9000
- Parts
50%
Free
10%
Free
-
77835








8513
PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUIPMENT OF 8512:













8513.1000
- Lamps
20%
Free
10%
Free
-
81312








8513.9000
- Parts
20%
Free
10%
Free
-
81380








8514.0000
INDUSTRIAL OR LABORATORY ELECTRIC (INCLUDING INDUCTION OR DIELECTRIC) FURNACES AND OVENS; OTHER INDUSTRIAL OR LABORATORY INDUCTION OR DIELECTRIC HEATING EQUIPMENT
20%
Free
10%
Free
-
74130-02








8515
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:













8515.1000
- Brazing or soldering machines and apparatus
20%
Free
10%
Free
-
73730-01








8515.2000
- Machines and apparatus for resistance welding of metal
20%
Free
10%
Free
-
73730-02








8515.3000
- Machines and apparatus for arc (including plasma arc) welding of metals
20%
Free
10%
Free
-
73730-03








8515.8000
- Other machines and apparatus
20%
Free
10%
Free
-
73730-04








8515.9000
- Parts
20%
Free
10%
Free
-
73730-05








8516
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:













8516.1000
- Electric instantaneous or storage water heaters and immersion heaters
50%
20%
10%
Free
No.
77581








8516.2000
- Electric space heating apparatus and electric soil heating apparatus
50%
20%
10%
Free
No.
77582








8516.3000
- Electro-thermic hair-dressing or hand-drying apparatus
50%
20%
10%
Free
No.
77583








8516.4000
- Electric smoothing irons
50%
20%
10%
Free
No.
77584








8516.5000
- Microwave ovens
50%
20%
10%
Free
No.
77586 A








8516.6000
- Other ovens; cookers, cooking plates, boiling rings, grillers and roasters
50%
20%
10%
Free
No.
77586 B








8516.7000
- Other electro-thermic appliances
50%
20%
10%
Free
No.
77587








8516.8000
- Electric heating resistors
50%
20%
10%
Free
No.
77588








8516.9000
- Parts
50%
Free
10%
Free
-
77589








8517
ELECTRICAL APPARATUS FOR LINE TELEPHONY OR LINE TELEGRAPHY, INCLUDING LINE
TELEPHONE SETS WITH CORDLESS HANDSETS AND TELECOMMUNICATION APPARATUS FOR CARRIER-CURRENT LINE SYSTEMS OR FOR DIGITAL LINE SYSTEMS; VIDEOPHONES:














- Telephone sets; videophones:













8517.1100
- - Line telephone sets with cordless handsets
20%
Free
10%
Free
No.
76411 A








8517.1900
- - Other
20%
Free
10%
Free
No.
76411 B









- Facsimile machines and teleprinters:













8517.2100
- - Facsimile machines
20%
Free
10%
Free
No.
76418








8517.2200
- - Teleprinters
20%
Free
10%
Free
No.
76413








8517.3000
- Telephonic or telegraphic switching apparatus
20%
Free
10%
Free
No.
76415








8517.5000
- Other apparatus, for carrier-current line systems or for digital line systems
20%
Free
10%
Free
No.
76417








8517.8000
- Other apparatus
20%
Free
10%
Free
No.
76419








8517.9000
- Parts
20%
Free
10%
Free
-
76491








8518
MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; HEADPHONES, EARPHONES AND COMBINED MICROPHONE/SPEAKER SETS; AUDIO FREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SETS:













8518.1000
- Microphones and stands therefor
50%
20%
10%
Free
No.
76421








8518.2000
- Loudspeakers, whether or not mounted in their enclosures
50%
20%
10%
Free
No.
76422








8518.3000
- Headphones, earphones, and combined microphone/speaker sets
50%
20%
10%
Free
No.
76424








8518.4000
- Audio-frequency electric amplifiers
50%
20%
10%
Free
No.
76425








8518.5000
- Electric sound amplifier sets
50%
20%
10%
Free
No.
76426








8518.9000
- Parts
50%
20%
10%
Free
-
76492








8519
TURNTABLES (RECORD-DECKS), RECORD-PLAYERS, CASSETTE-PLAYERS AND OTHER SOUND REPRODUCING APPARATUS, NOT INCORPORATING A SOUND RECORDING DEVICE:













8519.1000
- Coin- or disc-operated record-players
50%
45%
10%
Free
No.
76331








8519.2000
- Other record-players
50%
45%
10%
Free
No.
76333








8519.3000
- Turntables (record-decks)
50%
45%
10%
Free
No.
76335








8519.4000
- Transcribing machines
50%
45%
10%
Free
No.
76382








8519.9000
- Other sound reproducing apparatus
50%
45%
10%
Free
No.
76383








8520
MAGNETIC TAPE RECORDERS AND OTHER SOUND RECORDING APPARATUS, WHETHER OR NOT INCORPORATING A SOUND REPRODUCING DEVICE:













8520.1000
- Dictating machines not capable of operating without an external source of power
50%
45%
10%
Free
No.
76384 A








8520.2000
- Telephone answering machines
50%
45%
10%
Free
No.
76384 B








8520.3000
- Other magnetic tape recorders incorporating sound reproducing apparatus
50%
45%
10%
Free
No.
76384 C








8520.9000
- Other
50%
45%
10%
Free
No.
76384 D








8521.0000
VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER
50%
45%
10%
Free
No.
76381








8522.0000
PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF 8519 TO 8521
50%
45%
10%
Free
-
76499








8523
PREPARED UNRECORDED MEDIA FOR SOUND RECORDING OR SIMILAR RECORDING OF OTHER PHENOMENA, OTHER THAN PRODUCTS OF CHAPTER 37:














- Magnetic tapes:













8523.1010
- - - Video tapes
50%
45%
10%
Free
No.
89840 A








8523.1020
- - - Magnetic tapes for use in automatic data processing machines
50%
45%
10%
Free
No.
89840 B








8523.1090
- - - Other tapes
50%
45%
10%
Free
No.
89840 C









- Magnetic discs:













8523.2010
- - - Video discs
50%
45%
10%
Free
No.
89851 A








8523.2020
- - - Discs of a kind for use in automatic data processing machines (for example, floppy discs)
50%
45%
10%
Free
No.
89851 B








8523.2090
- - - Other discs
50%
45%
10%
Free
No.
89851 C








8523.3000
- Cards incorporating a magnetic stripe
50%
45%
10%
Free
No.
89859 A








8523.9000
- Other
50%
45%
10%
Free
No.
89859 B








8524
RECORDS, TAPES AND OTHER RECORDED MEDIA FOR SOUND OR OTHER SIMILARLY RECORDED PHENOMENA, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF RECORDS, BUT EXCLUDING PRODUCTS OF CHAPTER 37:













8524.1000
- Gramophone records
50%
45%
10%
Free
No.
89871









- Discs for laser reading systems:













8524.3010
- - - Recorded with computer software
50%
45%
10%
Free
No.
89879 A








8524.3090
- - - Other
50%
45%
10%
Free
No.
89879 B








8524.4000
- Magnetic tapes for reproducing phenomena other than sound or image
50%
45%
10%
Free
No.
89860 A









- Other magnetic tapes:













8524.5010
- - - Recorded with computer software
50%
45%
10%
Free
No.
89860 B








8524.5090
- - - Other
50%
45%
10%
Free
No.
89860 C








8524.6000
- Cards incorporating a magnetic stripe
50%
45%
10%
Free
No.
89879 C









- Other:













8524.9010
- - - Recorded with computer software
50%
45%
10%
Free
No.
89879 D








8524.9090
- - - Other
50%
45%
10%
Free
No.
89879 E








8525
TRANSMISSION APPARATUS FOR RADIO TELEPHONY, RADIO-TELEGRAPHY, RADIO-BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS; STILL IMAGE VIDEO CAMERAS AND OTHER VIDEO CAMERA RECORDERS:














- Transmission apparatus:













8525.1010
- - - Television transmission apparatus
20%
45%
10%
Free
No.
76431 A








8525.1090
- - - Other
20%
45%
10%
Free
No.
76431 B









- Transmission apparatus incorporating reception apparatus:













8525.2010
- - - Cellular mobile telephones (CMT)
50%
45%
10%
Free
No.
76432 A








8525.2020
- - - Mobile radios of a kind used in motor vehicles, ships, aircrafts etc
50%
45%
10%
Free
No.
76432 B








8525.2090
- - - Other
50%
45%
10%
Free
No.
76432 C








8525.3000
- Television cameras
50%
45%
10%
Free
No.
76482 A








8525.4000
- Still image video cameras and other video camera recorders
50%
45%
10%
Free
No.
76482 B








8526
RADAR APPARATUS, RADIO
NAVIGATIONAL AID APPARATUS AND RADIO
REMOTE CONTROL
APPARATUS:













8526.1000
- Radar apparatus
50%
45%
10%
Free
No.
76483 A









- Other:
50%
45%
10%
Free
No.
76483 B








8526.9100
- - Radio navigational aid apparatus
50%
45%
10%
Free
No.
76483 C








8526.9200
- - Radio remote control apparatus
50%
45%
10%
Free
No.
76483 D








8527
RECEPTION APPARATUS FOR RADIO-TELEPHONY, RADIO-TELEGRAPHY OR RADIO-BROADCASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS FOR A CLOCK:














- Radio-broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio-telephony or radio-telegraphy:













8527.1010
- - - Radio-broadcast receivers, not capable of receiving radio-telephony or radio telegraphy
10%
Free
10%
Free
No.
76221 A








8527.1090
- - - Other receivers
50%
45%
10%
Free
No.
76221 B









- Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radio-telephony or radio-telegraphy:













8527.2010
- - - Radio-broadcast receivers, not capable of receiving radio-telephony or radio-telegraphy:
10%
Free
10%
Free
No.
76210 A








8527.2090
- - - Other receivers
50%
45%
10%
Free
No.
76210 B









- Other radio-broadcast receivers, including apparatus capable of receiving also radio-telephony or radio-telegraphy:














8527.3010
- - - Radio-broadcast receivers, not combined with recording, or reproducing apparatus, nor capable of receiving radio-telephony or radio-telegraphy
50%
45%
10%
Free
No.
76280 A








8527.3090
- - - Other receivers
50%
45%
10%
Free
No.
76280 B








8527.9000
- Other apparatus
50%
45%
10%
Free
No.
76481








8528
RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS; VIDEO MONITORS AND VIDEO PROJECTORS:













8528.0010
- - - Television receivers of the kind used in the home whether or not incorporating radio-broadcast receivers or sound or video or recording or reproducing apparatus
20%
45%
10%
Free
No.
76100 A








8528.0020
- - - Video monitors
50%
45%
10%
Free
No.
76100 B








8528.0030
- - - Video projectors
50%
45%
10%
Free
No.
76100 C








8528.0090
- - - Other television apparatus
50%
45%
10%
Free
No.
76100 D








8529
PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF 8525 TO 8528:













8529.1000
- Aerials and aerial reflectors of all kinds; parts suitable for use therewith
50%
45%
10%
Free
No.
76493 A








8529.9000
- Other
50%
45%
10%
Free
-
76493 B








8530
ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS (OTHER THAN THOSE OF 8608.0000):













8530.1000
- Equipment for railways or tramways
20%
Free
10%
Free
-
77882 A








8530.8000
- Other equipment
20%
Free
10%
Free
-
77882 B








8530.9000
- Parts
20%
Free
10%
Free
-
77883








8531
ELECTRICAL SOUND OR VISUAL SIGNALLING APPARATUS (FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALARMS), OTHER THAN THOSE OF 8512 OR 8530:













8531.1000
- Burglar or fire alarms and similar apparatus
50%
Free
10%
Free
-
77884 A








8531.2000
- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)
50%
Free
10%
Free
-
77884 B








8531.8000
- Other apparatus
50%
Free
10%
Free
-
77884 C








8531.9000
- Parts
50%
Free
10%
Free
-
77885








8532.0000
ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET)
20%
Free
10%
Free
-
77860








8533.0000
ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS
20%
Free
10%
Free
-
77230








8534.0000
PRINTED CIRCUITS
20%
Free
10%
Free
-
77220








8535
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, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS:













8535.1000
- Fuses
20%
Free
10%
Free
-
77241









- Automatic circuit breakers:













8535.2100
- - For a voltage of less than 72.5 kV
20%
Free
10%
Free
-
77242








8535.2900
- - Other
20%
Free
10%
Free
-
77243








8535.3000
- Isolating switches and make-and-break switches
20%
Free
10%
Free
-
77244








8535.4000
- Lightning arrestors, voltage limiters and surge suppressors
20%
Free
10%
Free
-
77245








8535.9000
- Other
20%
Free
10%
Free
-
77249








8536
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:













8536.1000
- Fuses
20%
Free
10%
Free
-
77251








8536.2000
- Automatic circuit breakers
20%
Free
10%
Free
-
77252








8536.3000
- Other apparatus for protecting electrical circuits
20%
Free
10%
Free
-
77253









- Relays:













8536.4100
- - For a voltage not exceeding 60 V
20%
Free
10%
Free
-
77254 A








8536.4900
- - Other
20%
Free
10%
Free
-
77254 B








8536.5000
- Other switches
20%
Free
10%
Free
-
77255









- Lamp-holders, plugs and sockets:













8536.6100
- - Lamp-holders
20%
Free
10%
Free
-
77257








8536.6900
- - Other
20%
Free
10%
Free
-
77258








8536.9000
- Other apparatus
20%
Free
10%
Free
-
77259








8537
BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF 8535 OR 8536, 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 8517:













8537.1000
- For a voltage not exceeding 1,000 V
20%
Free
10%
Free
-
77261








8537.2000
- For a voltage exceeding 1,000 V
20%
Free
10%
Free
-
77262








8538
PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF 8535, 8536, OR 8537:













8538.1000
- Boards, panels, consoles, desks, cabinets and other bases for the goods of 8537, not equipped with their apparatus
20%
Free
10%
Free
-
77281








8538.9000
- Other
20%
Free
10%
Free
-
77282








8539
ELECTRIC FILAMENT OR DISCHARGE LAMPS, INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS; ARC-LAMPS














- Sealed beam lamp units:













8539.1010
- - - Of kind used in motor vehicles
50%
Free
10%
Free
No.
77823 A








8539.1090
- - - Other
50%
Free
10%
Free
No.
77823 B








8539.2000
- Other filament lamps, excluding ultra-violet or infra-red lamps:
50%
Free
10%
Free
No.
77821








8539.3000
- Discharge lamps, other than ultra-violet lamps
50%
Free
10%
Free
No.
77822








8539.4000
- Ultra-violet or infra-red lamps; arc-lamps
50%
Free
10%
Free
No.
77824








8539.9000
- Parts
50%
Free
10%
Free
No.
77829








8540.0000
THERMIONIC, COLD CATHODE OR PHOTOCATHODE 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)
50%
Free
10%
Free
No.
77600-01








8541.0000
DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR 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
50%
Free
10%
Free
No.
77600-02








8542.0000
ELECTRONIC INTEGRATED CIRCUITS AND MICROASSEMBLIES
50%
Free
10%
Free
No.
77600-03








8543.0000
ELECTRICAL MACHINES AND APPARATUS, HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
50%
Free
10%
Free
No.
77870








8544
INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE (INCLUDING COAXIAL 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:













8544.1100
- - Of copper
50%
Free
10%
Free
-
77311 A








8544.1900
- - Other
50%
Free
10%
Free
-
77311 B








8544.2000
- Co-axial cable and other co-axial electric conductors
50%
Free
10%
Free
-
77312








8544.3000
- Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships
50%
Free
10%
Free
-
77313









- Other electric conductors, for a voltage not exceeding 80 V:













8544.4100
- - Fitted with connectors:
50%
Free
10%
Free
-
77314 A








8544.4900
- - Other
50%
Free
10%
Free
-
77314 B









- Other electrical conductors, for a voltage exceeding 80 V but not exceeding 1,000 V:













8544.5100
- - Fitted with connectors
50%
Free
10%
Free
-
77315 A








8544.5900
- - Other
50%
Free
10%
Free
-
77315 B








8545.0000
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
50%
Free
10%
Free
-
77886








8546.0000
ELECTRICAL INSULATORS OF ANY MATERIAL













8546.1000
- Of glass
20%
Free
10%
Free
-
77320 A








8546.2000
- Of ceramics
20%
Free
10%
Free
-
77320 B








8546.9000
- Other
20%
Free
10%
Free
-
77320 C








8547.0000
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













8548
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:













8548.1000
- Waste and scrap metal of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and electric accumulators
50%
Free
10%
Free
-
77812 C








8548.9000
- Other
50%
Free
10%
Free
-
77889

_____________________________________


SECTION XVII


VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT


Notes.


1. This section does not cover articles of 9501, 9503, or 9508, or bobsleighs, toboggans or the like of 9506.


2. The expressions "part" 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) Joints, washers or the like of any material (classified according to their constituent material in 8484) or other articles of vulcanised rubber other than hard rubber (4016);


(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);


(c) Articles of Chapter 82 (tools);


(d) Articles of 8306;


(e) Machines or apparatus of 8401 to 8479, or parts thereof; articles of 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of 8483;


(f) Electrical machinery or equipment (Chapter 85);


(g) Articles of Chapter 90;


(h) Articles of Chapter 91;


(ij) Arms (Chapter 93);


(k) Lamps or lighting fittings of 9405; or


(f) Brushes of a kind used as parts of vehicles (9603).


(3) 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.


(4) For the purposes of this Section:


(a) Vehicles specifically 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.


(5) Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:


(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);


(b) In Chapter 87 if designed to travel over land or over both land and water;


(c) 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 hovertrain transport systems as signalling, safety of traffic control equipment for railways.

_________________________


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) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (4406 or 6810);


(b) Railway or tramway track construction material of iron or steel of 7302; or


(c) Electrical signalling, safety or traffic control equipment of 8530.


2. 8607 applies, inter alia, to:


(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;


(b) Frames, underframes, bogies and bissel-bogies;


(c) Axle boxes; brake gear;


(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;


(e) Coachwork.


3. Subject to the provisions of Note 1 above, 8608 applies, inter alia, to:


(a) Assembled track, turntables, platform buffers, loading gauges;


(b) 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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8601.0000
Rail locomotives powered from an external source of electricity or by electric accumulators
50%
Free
10%
Free
No.
79110








8602.0000
Other rail locomotives; locomotive tenders
50%
Free
10%
Free
No.
79120








8603.0000
Self -propelled railway or tramway coaches, vans and trucks, other than those of 8604
50%
Free
10%
Free
No
79160








8604.0000
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)
50%
Free
10%
Free
No.
79181








8605.0000
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)
50%
Free
10%
Free
No.
79170








8606.0000
Railway or tramway goods vans and wagons, not self-propelled
50%
Free
10%
Free
No.
79182








8607.0000
Parts of railway or tramway locomotives or rolling-stock
50%
Free
10%
Free
-
79199








8608.0000
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
50%
Free
10%
Free
-
79191








8609.0000
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
50%
Free
10%
Free
No.
78630

_______________________________________


CHAPTER 87


Vehicles other than railway or tramway rolling-stock,
and parts and accessories thereof


Note.


1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.


2. For the purposes of this Chapter, "tractors" means vehicles constructed essentially for handling 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 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.


3. Motor chassis fitted with cabs fall in 8702 to 8704, and not in 8706.


4. 8712 includes all children's bicycles. Other children's cycles fall in 9501.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8701
Tractors (other than tractors of 8709):














- Pedestrian controlled tractors:













8701.1010
- - - Agricultural
Free
Free
10%
Free
No.
72241 A








8701.1090
- - - Other
50%
Free
10%
Free
No.
72241 B








8701.2000
- Road tractors for semi-trailers
50%
10%
10%
Free
No.
78320








8701.3000
- Track-laying tractors
50%
Free
10%
Free
No.
72230









- Other:













8701.9010
- - - Agricultural tractors
Free
Free
10%
Free
No.
72249 A








8701.9090
- - - Other
50%
Free
10%
Free
No.
72249 B








8702
Motor vehicles for the transport of ten or more persons, including the driver:













8702.0010
- - - Public service type motor vehicles for the transport of more than ten but less than fourteen persons, (including the driver)
50%
50%
10%
Free
No.
78310 A








8702.0020
- - - Public service type motor vehicles for the transport of fifteen persons or more, (including the driver)
20%
Free
10%
Free
No.
78310 B








8702.0090
- - - Other
50%
50%
10%
Free
No.
78310 C








8703
Motor cars and other motor vehicles for the transport of persons (other than those of 8702), including station wagons and racing cars (for example, passenger motors cars, four wheel drive "off-road" passenger vehicles and the like):













8703.0010
- Vehicles specially designed for travelling on snow; golf cars and similar vehicles

- Other vehicles:
50%
50%
10%
Free
No.
78110








8703.0021
- - - Of a cylinder capacity not exceeding 1,000 cm³
50%
50%
10%
Free
No.
78120-01








8703.0022
- - - Of a cylinder capacity exceeding 1,000 cm³ but not exceeding 1,500 cm³
50%
50%
10%
Free
No.
78120-02








8703.0023
- - - Of a cylinder capacity exceeding 1,500cm³ but not exceeding 2,000 cm³
50%
50%
10%
Free
No.
78120-03








8703.0024
- - - Of a cylinder capacity exceeding 2,000 cm³ but not exceeding 3,000cm³
50%
60%
10%
Free
No.
78120-04








8703.0025
- - - Of a cylinder capacity exceeding 3,000cm³
50%
70%
10%
Free
No.
78120-05








8704
Motor vehicles for the transport of goods:













8704.0010
- Dumpers designed for off-highway use

- Other vehicles:

- - - Pickup trucks and delivery vans:
50%
10%
10%
Free
No.
78211








8704.0021
- - - - Pickup trucks of a g.v.w. less than 2 tonnes
50%
8%
10%
Free
No.
78219 A








8704.0022
- - - - Delivery vans of a g.v.w. less than 2 tonnes
50%
20%
10%
Free
No.
78219 B








8704.0023
- - - - Delivery vans and pick up trucks of a g.v.w. exceeding 2 tonnes

- - - Other goods vehicles:
50%
20%
10%
Free
No.
78219 C








8704.0024
- - - - Of a g.v.w. not exceeding 2 tonnes
50%
8%
10%
Free
No.
78219 D








8704.0025
- - - - Of a g.v.w. exceeding 2 tonnes but not exceeding 5 tonnes
50%
10%
10%
Free
No.
78219 E








8704.0026
- - - - Of a g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
50%
10%
10%
Free
No.
78219 F








8704.0027
- - - - Of a g.v.w. exceeding 20 tonnes
50%
10%
10%
Free
No.
78219 G








8705
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):













8705.1000
- Crane lorries
50%
10%
10%
Free
No.
78221








8705.2000
- Mobile drilling derricks
50%
10%
10%
Free
No.
78223








8705.3000
- Fire fighting vehicles
50%
10%
10%
Free
No.
78225








8705.4000
- Concrete-mixer lorries
50%
10%
10%
Free
No.
78227








8705.9000
- Other
50%
10%
10%
Free
No.
78229








8706
Chassis fitted with engines, for the motor vehicles of 8701 to 8705













8706.0010
- - - For agricultural tractors falling under 8701.1010 and 8701.9010
20%
Free
10%
Free
No.
78410 A








8706.0011
- - - For public service type passenger motor vehicles falling under 8702.0020 and 8702.0090
20%
Free
10%
Free
No.
78410 B








8706.0012
- - - For road tractors falling under 8701.2000
50%
10%
10%
Free
no.
78410 C








8706.0013
- - - For motor vehicles falling under 8703
50%
50%
10%
Free
No.
78410 D








8706.0014
- - -For pick up trucks falling under 8704.0021 and 8704.0023
50%
10%
10%
Free
No.
78410 E








8706.0015
- - - For goods vehicles falling under 8704.0023
50%
10%
10%
Free
No.
78410 F








8706.0016
- - - For other goods vehicles falling under 8704.0024, 8704.0025, 8704.0026 and 8704.0027
50%
10%
10%
Free
No.
78410 G








8706.0017
- - - For special purpose lorries falling under 8705
50%
10%
10%
Free
No.
78410 H








8706.0090
- - - Other vehicles
50%
50%
10%
Free
No.
78410 I








8707
Bodies (including cabs), for the motor vehicles of 8701 to 8705:













8707.1000
- For the vehicles of 8703
50%
50%
10%
Free
No.
78421








8707.9000
- Other:













8707.9010
- - - For agricultural tractors falling under 8701.1010 and 8701.9010
20%
Free
10%
Free
No.
78425 A








8707.9011
- - - For public service type passenger vehicles falling under 8702.0020 and 8702.0090
20%
Free
10%
Free
No.
78425 B








8707.9012
- - - For road tractors falling under 8701.2000
50%
10%
10%
Free
No.
78425 C








8707.9013
- - - For vehicles falling under 8704.0021, 8704.0022, 8704.0023, 8704.0024, 8704.0025 and 8705
50%
10%
10%
Free
No.
78425 D








8707.9090
- - - Other vehicles
50%
50%
10%
Free
No.
78425 E








8708.0000
Parts and accessories of the motor vehicles of 8701 to 8705
60%
Free
10%
Free
-
78430








8709.0000
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
20%
Free
10%
Free
No.
74410-02








8710.0000
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
50%
Free
10%
Free
No.
89111








8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:













8711.1000
- With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cm3
50%
Free
10%
Free
No.
78511








8711.2000
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
50%
20%
10%
Free
No.
78513








8711.3000
-With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3
50%
20%
19%
Free
No.
78515








8711.4000
- With reciprocating internal combustion piton engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3
50%
20%
10%
Free
No.
78516








8711.5000
- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cm3
50%
20%
10%
Free
No.
78517








8711.9000
- Other
50%
20%
10%
Free
No.
78519








8712.0000
Bicycles and other cycles (including delivery tricycles), not motorised
20%
Free
10%
Free
No.
78520








8713.0000
Invalid carriages, whether or not motorised or otherwise mechanically propelled
20%
Free
10%
Free
No.
78531








8714
Parts and accessories of vehicles of 8711 to 8713:













8714.1000
- Of motorcycles (including mopeds)
60%
Free
10%
Free
-
78535








8714.2000
- Of invalid carriages
20%
Free
10%
Free
-
78536








8714.9000
- Other (bicycles)
20%
Free
10%
Free
-
78537








8715.0000
Baby carriages and parts thereof
50%
Free
10%
Free
No.
89410








8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof:













8716.1000
- Trailers and semi-trailers of the caravan type, for housing or camping
50%
Free
10%
Free
No.
78610








8716.2000
- Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
50%
Free
10%
Free
No.
78620 A








8716.3000
- Other trailers and semi-trailers for the transport of goods
50%
Free
10%
Free
No.
78620 B








8716.4000
- Other trailers and semi-trailers
50%
Free
10%
Free
No.
78683









- Other vehicles:













8716.8010
- - - Wheelbarrows
20%
Free
10%
Free
No.
78685 A








8716.8090
- - - Other
50%
Free
10%
Free
No.
78685 B








8716.9000
- Parts
50%
Free
10%
Free
-
78689

_______________________


CHAPTER 88


Aircraft, spacecraft, and parts thereof


Subheading Note.


1. For the purposes of 8802.20 to 8802.40, “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.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8801
Balloons and dirigibles; gliders, hang gliders, and other non-powered aircraft:













8801.1000
- Gliders and hang gliders
50%
Free
10%
Free
No.
79281








8801.9000
- Other
50%
Free
10%
Free
No.
79282








8802
Other aircraft (for example, helicopter, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles:













8802.1000
- Helicopters
20%
50%
10%
Free
No.
79210









- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg:













8802.2010
- - - Aircraft designed for the commercial transport of persons (ie to carry paying passengers)
20%
20%
10%
Free
No.
79220 A








8802.2090
- - - Other aircraft (for example, aircraft designed to carry freight, fire fighting aircraft, surveillance aircraft)
20%
20%
10%
Free
No.
79220 B









- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg:













8802.3010
- - - Aircraft designed for the commercial transport of persons (ie to carry paying passengers)
20%
50%
10%
Free
No.
79230 A








8802.3090
- - - Other aircraft (for example, designed to carry freight, fire fighting, aircraft, surveillance aircraft)
20%
50%
10%
Free
No.
79230 B









- Aeroplane and other aircraft, of an unladen weight exceeding 15,000 kg:













8802.4010
- - - Aircraft designed for the commercial transport of persons (ie to carry paying passengers)
20%
50%
10%
Free
No.
79240 A








8802.4090
- - - Other aircraft (for example, designed to carry freight, fire fighting aircraft, surveillance aircraft)
20%
50%
10%
Free
No.
79240 B








8802.6000
- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
20%
50%
10%
Free
No.
79250








8803.0000
Parts of goods of 8801 or 8802
20%
50%
10%
Free
No.
79290








8804.0000
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
50%
Free
10%
Free
-
89996








8805.0000
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
50%
Free
10%
Free
-
79283

_________________________________________


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 8906 if it does not have the essential character of a vessel of a particular kind.



Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods:













8901.1000
- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
20%
Free
10%
Free
No.
79328








8901.2000
- Tankers
20%
50%
10%
Free
No.
79322








8901.3000
- Refrigerated vessels, other than those of 8901.20
20%
50%
10%
Free
No.
79326








8901.9000
- Other vessels for the transport of goods and other vessels for the transport of both persons and goods
20%
50%
10%
Free
No.
79327








8902.0000
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
20%
Free
10%
Free
No.
79324








8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes:













8903.1000
- Inflatable
50%
20%
10%
Free
No.
79311









- Other:













8903.9100
- - Sailboats, with or without auxiliary motor
50%
20%
10%
Free
No.
79312








8903.9200
- - Motorboats, other than outboard motorboats
50%
20%
10%
Free
No.
79319 A









- Other:













8903.9910
- - - Sports fishing vessels
20%
50%
10%
Free
No.
79319 B








8903.9920
- - - Canoes sculls, skiffs, pedalos and the like
20%
50%
10%
Free
No.
79319 C








8903.9990
- - - Other
20%
50%
10%
Free
No.
79319 D








8904.0000
Tugs and pusher craft
35%
20%
10%
Free
No.
79370








8905
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:













8905.1000
- Dredgers
20%
Free
10%
Free
No.
79351








8905.2000
- Floating or submersible drilling or production platforms
20%
Free
10%
Free
No.
79355








8905.9000
- Other
20%
Free
10%
Free
No.
79359








8906.0000
Other vessels, including warships and lifeboats other than rowing boats
20%
Free
10%
Free
No.
79329








8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons):













8907.1000
- Inflatable rafts
20%
Free
10%
Free
No.
79391








8907.9000
- Other
20%
Free
10%
Free
No.
79399








8908.0000
Vessels and other floating structures for breaking up
35%
Free
10%
Free
No.
79330

_______________________________________


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 (4016), of leather or of composition leather (4204) or of textile material (5911);


(b) 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);


(c) Refractory goods of 6903; ceramic wares for laboratory, chemical or other technical uses, of 6909;


(d) Glass mirrors, not optically worked, of 7009, or mirrors of base metal or of precious metal, not being optical elements (8306 or Chapter 71);


(e) Goods of 7007, 7008, 7011, 7014, 7015 or 7017;


(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);


(g) Pumps incorporating measuring devices, of 8413; weight-operated counting or checking machinery, or separately presented weights for balances (8423);lifting or handling machinery (8425 to 8428); paper or paperboard cutting machines of all kinds (8441); fittings for adjusting work or tools on machine-tools, of 8466, 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 (8470); valves or other appliances of 8481;


(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (8512); portable electric lamps of 8513; cinematographic sound recording, reproducing or re-recording apparatus (8519 or 8520); sound-heads (8522); still image video cameras and other video camera recorders (8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (8526); sealed beam lamp units of 8539; optical fibre cables of 8544;


(ij) Searchlights or spotlights of 9405;


(k) Articles of Chapter 95;


(l) Capacity measures, which are to be classified according to their constituent material; or


(m) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in 3923 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) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than 8485, 8548, or 9033) are in all cases to be classified with the machines, instruments or apparatus of that kind;


(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machines, instruments or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;


(c) All other parts and accessories are to be classified in 9033.


3. The provisions of Note 4 to Section XVI apply also to this Chapter.


4. 9005 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 9013.


5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in 9013 and 9031 are to be classified in 9031.


6. 9032 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; and


(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon according to the factor to be controlled.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








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:













9001.1000
- Optical fibres, optical fibre bundles and cables
50%
Free
10%
Free
-
88419 A








9001.2000
- Sheets and plates of polarising material
50%
Free
10%
Free
-
88419 B








9001.3000
- Contact lenses
50%
Free
10%
Free
-
88411








9001.4000
- Spectacle lenses of glass
50%
Free
10%
Free
-
88415








9001.5000
- Spectacle lenses of other materials
50%
Free
10%
Free
-
88417








9001.9000
- Other
50%
Free
10%
Free
-
88419 C








9002.0000
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
50%
Free
10%
Free
-
88430








9003.0000
Frames and mountings for spectacles, goggles or the like, and parts thereof
50%
Free
10%
Free
-
88420 A








9004
Spectacles, goggles and the like, corrective, protective or other:













9004.1000
- Sunglasses
50%
Free
10%
Free
-
88420 B








9004.9000
- Other
50%
Free
10%
Free
-
88420 C








9005.0000
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor; but not including instruments for radio-astronomy
50%
20%
10%
Free
No.
87110








9006
Photographic (other than cinematographic) cameras; photographic flash light apparatus and flashbulbs other than discharge lamps of 8539:













9006.0010
- - - Cameras
50%
20%
10%
Free
No.
88111








9006.0020
- - - Flash light apparatus and flashbulbs

- - - Parts and accessories:
50%
20%
10%
Free
No.
88113








9006.0091
- - - - For cameras
50%
20%
10%
Free
-
88114








9006.0099
- - - - Other
50%
20%
10%
Free
-
88115








9007
Cinematograhic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus:













9007.1000
- Cameras
50%
20%
10%
Free
No.
88121








9007.2000
- Projectors

- Parts and accessories:
50%
20%
10%
Free
No.
88122








9007.9100
- - For cameras
50%
20%
10%
Free
-
88123








9007.9200
- - For projectors
50%
20%
10%
Free
-
88124








9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers:













9008.1000
- Slide projectors
50%
Free
10%
Free
No.
88132








9008.2000
- Microfilm, microfiche or other microform readers, whether or not capable of producing copies
50%
Free
10%
Free
No.
88131








9008.3000
- Other image projectors
50%
Free
10%
Free
No.
88132








9008.4000
- Photographic (other than cinematographic) enlargers and reducers

- Parts and accessories:
50%
Free
10%
Free
No.
88133








9008.9010
- - - - Of goods of 9008.1000 or of 9008.3000
50%
Free
10%
Free
-
88134 A








9008.9090
- - - Of goods of 9008.2000 or of 9008.4000
50%
Free
10%
Free
-
88134 B








9009
Photo-copying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus:













9009.1000
- Electrostatic photocopying apparatus

- Other photo-copying apparatus:
20%
Free
10%
Free
No.
75130 A








9009.2100
- - Incorporating an optical system
20%
Free
10%
Free
No.
75130 B








9009.2200
- - Of the contact type
20%
Free
10%
Free
No.
75130 C








9009.3000
- Thermo-copying apparatus
20%
Free
10%
Free
-
75130 D








9009.9000
- Parts and accessories
20%
Free
10%
Free
-
75910








9010
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this Chapter; negatoscopes; projection screens:













9010.1000
- 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
20%
Free
10%
Free
-
88135 A








9010.4000
- Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials
20%
Free
10%
Free
-
88135 B








9010.5000
- Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes
20%
Free
10%
Free
-
88135 C








9010.6000
- Projection screens
20%
Free
10%
Free
No.
88135 D








9010.9000
- Parts and accessories
20%
Free
10%
Free
-
88136








9011.0000
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
20%
Free
10%
Free
-
87140








9012.0000
Microscopes other than optical microscopes; diffraction apparatus
20%
Free
10%
Free
-
87130








9013
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:













9013.1000
- Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI
20%
Free
10%
Free
No.
87191








9013.2000
- Lasers, other than laser diodes
20%
Free
10%
Free
-
87192








9013.8000
- Other devices, appliances and instruments
20%
Free
10%
Free
-
87193








9013.9000
- Parts and accessories
20%
Free
10%
Free
-
87199








9014
Direction finding compasses; other navigational instruments and appliances:













9014.1000
- Direction finding compasses
20%
Free
10%
Free
No.
87411 A








9014.2000
- Instruments and appliances for aeronautical or space navigation (other than compasses)
20%
Free
10%
Free
-
87411 B








9014.8000
- Other instruments and appliances
20%
Free
10%
Free
-
87411 C








9014.9000
- Parts and accessories
20%
Free
10%
Free
-
87412








9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders:













9015.1000
- Rangefinders
20%
Free
10%
Free
-
87413 A








9015.2000
- Theodolites and tacheometers
20%
Free
10%
Free
-
87413 B








9015.3000
- Levels
20%
Free
10%
Free
-
87413 C








9015.4000
- Photogrammetrical surveying instruments and appliances
20%
Free
10%
Free
-
87413 D








9015.8000
- Other instruments and appliances
20%
Free
10%
Free
-
87413 E








9015.9000
- Parts and accessories
20%
Free
10%
Free
-
87414








9016.0000
Balances of a sensitivity of 5 cg or better, with or without weights
20%
Free
10%
Free
-
87451








9017
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:













9017.1000
- Drafting tables and machines, whether or not automatic
20%
Free
10%
Free
-
87422A








9017.2000
- Other drawing, marking-out or mathematical calculating instruments
20%
Free
10%
Free
-
87422 B








9017.3000
- Micrometers, callipers and gauges
20%
Free
10%
Free
-
87423 A








9017.8000
- Other instruments
20%
Free
10%
Free
-
87423 B








9017.9000
- Parts and accessories
20%
Free
10%
Free
-
87424








9018
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

- Electro-diagnostic apparatus (including apparatus for functional explanatory examination or for checking physiological parameters):













9018.1100
- - Electro-cardiographs
20%
Free
10%
Free
-
77411








9018.1200
- - Ultrasonic scanning apparatus
20%
Free
10%
Free
-
77412 A








9018.1300
- - Magnetic resonance imaging apparatus
20%
Free
10%
Free
-
77412 B








9018.1400
- - Scintigraphic apparatus
20%
Free
10%
Free
-
77412 C








9018.1900
- - Other
20%
Free
10%
Free
-
77412 D








9018.2000
- Ultra-violet or infra-red ray apparatus
20%
Free
10%
Free
-
77413








9018.3000
- Syringes, needles, catheters, cannulae and the like
20%
Free
10%
Free
-
87221








9018.4000
- Other instruments and appliances, used in dental sciences
20%
Free
10%
Free
-
87210








9018.5000
- Other ophthalmic instruments and appliances
20%
Free
10%
Free
-
87225








9018.9000
- Other instruments and appliances
20%
Free
10%
Free
-
87229








9019
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus:













9019.1000
- Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus
20%
Free
10%
Free
-
87231








9019.2000
- Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
20%
Free
10%
Free
-
87233








9020.0000
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
20%
Free
10%
Free
-
87235








9021
Orthopaedic appliances, including crutches, surgical belts and trustees; 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:













9021.1000
- Artificial joints and other orthopaedic or fracture appliances
20%
Free
10%
Free
-
89963








9021.2000
- Artificial teeth and dental fittings
20%
Free
10%
Free
-
89965








9021.3000
- Other artificial parts of the body
20%
Free
10%
Free
-
89966








9021.4000
- Hearing aids, excluding parts and accessories
20%
Free
10%
Free
-
89961








9021.5000
- Pacemakers for stimulating heart muscles, excluding parts and accessories
20%
Free
10%
Free
-
89967








9021.9000
- Other
20%
Free
10%
Free
-
89969








9022
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 radiotherapy apparatus:













9022.1200
- - Computed tomography apparatus
20%
Free
10%
Free
-
77421 A








9022.1300
- - Other, for dental uses
20%
Free
10%
Free
-
77421 B








9022.1400
- - Other for medical, surgical or veterinary uses
20%
Free
10%
Free
-
77421 C








9022.1900
- - For other uses

- 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:
20%
Free
10%
Free
-
77421 D








9022.2100
- - For medical, surgical, dental or veterinary uses
20%
Free
10%
Free
-
77422 A








9022.2900
- - For other uses
20%
Free
10%
Free
-
77442 B








9022.3000
- X-ray tubes
20%
Free
10%
Free
-
77423








9022.9000
- Other, including parts and accessories
20%
Free
10%
Free
-
77429








9023.0000
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
20%
Free
10%
Free
-
87452








9024
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics):













9024.1000
- Machines and appliances for testing metals
20%
Free
10%
Free
-
87453 A








9024.1000
- Machines and appliances for testing metals
20%
Free
10%
Free
-
87453 A








9024.8000
- Other machines and appliances
20%
Free
10%
Free
-
87453 B








9024.9000
- Parts and accessories
20%
Free
10%
Free
-
87454








9025
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments:













9025.1000
- Thermometers and pyrometers, not combined with other instruments
20%
Free
10%
Free
-
87455 A








9025.8000
- Other instruments
20%
Free
10%
Free
-
87455 B








9025.9000
- Parts and accessories
20%
Free
10%
Free
-
87456








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:













9026.1000
- For measuring or checking the flow or level of liquids
20%
Free
10%
Free
-
87431








9026.2000
- For measuring or checking pressure
20%
Free
10%
Free
-
87435








9026.8000
- Other instruments or apparatus
20%
Free
10%
Free
-
87437








9026.9000
- Microtomes; parts and accessories
20%
Free
10%
Free
-
87439








9027
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:













9027.1000
- Gas or smoke analysis apparatus
20%
Free
10%
Free
-
87441








9027.2000
- Chromatographs and electrophoresis instruments
20%
Free
10%
Free
-
87442








9027.3000
- Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)
20%
Free
10%
Free
-
87443








9027.4000
- Exposure meters
20%
Free
10%
Free
-
87444








9027.5000
- Other instruments and apparatus using optical radiations (UV, visible, IR)
20%
Free
10%
Free
-
87445








9027.8000
- Other instruments and apparatus
20%
Free
10%
Free
-
87446








9027.9000
- Microtomes; parts and accessories
20%
Free
10%
Free
-
87449








9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor:













9028.1000
- Gas meters
20%
Free
10%
Free
-
87311








9028.2000
- Liquid meters
20%
Free
10%
Free
-
87313








9028.3000
- Electricity meters
20%
Free
10%
Free
-
87315








9028.9000
- Parts and accessories
20%
Free
10%
Free
-
87319








9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of 9014 or 9015; stroboscopes:













9029.1000
- Revolution counters, production counters, taximeters, mileometers, pedometers and the like
50%
Free
10%
Free
-
87321








9029.2000
- Speed indicators and tachometers; stroboscopes
50%
Free
10%
Free
-
87325








9029.9000
- Parts and accessories
50%
Free
10%
Free
-
87329








9030
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:













9030.1000
- Instruments and apparatus for measuring or detecting ionising radiations
20%
Free
10%
Free
-
87471








9030.2000
- Cathode-ray oscilloscopes and cathode-ray oscillographs

- Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device:
20%
Free
10%
Free
-
87473








9030.3100
- - Multimeters
20%
Free
10%
Free
-
87475 A








9030.3900
- - Other
20%
Free
10%
Free
-
87475 B








9030.4000
- Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)

- Other instruments and apparatus:
20%
Free
10%
Free
-
87477








9030.8200
- - For measuring or checking semiconductor wafers or devices
20%
Free
10%
Free
-
87478 A








9030.8300
- - Other, with a recording device
20%
Free
10%
Free
-
87478 B








9030.8900
- - Other
20%
Free
10%
Free
-
87478 C








9030.9000
- Parts and accessories
20%
Free
10%
Free
-
87479








9031
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors:













9031.1000
- Machines for balancing mechanical parts
20%
Free
10%
Free
-
87425 A








9031.2000
- Test benches
20%
Free
10%
Free
-
87425 B








9031.3000
- Profile projectors

- Other optical instruments and appliances:
20%
Free
10%
Free
-
87425 C








9031.4100
- - For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices
20%
Free
10%
Free
-
87425 D








9031.4900
- - Other
20%
Free
10%
Free
87425 E








9031.8000
- Other instruments, appliances and machines
20%
Free
10%
Free
-
87425 F








9031.9000
- Parts and accessories
20%
Free
10%
Free
-
87426 G








9032
Automatic regulating or controlling instruments and apparatus:













9032.1000
- Thermostats
20%
Free
10%
Free
-
87461








9032.2000
- Manostats
20%
Free
10%
Free
-
87463








9032.8000
- Other instruments and apparatus
20%
Free
10%
Free
-
87465








9032.9000
- Parts and accessories
20%
Free
10%
Free
-
87469








9033.0000
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
20%
Free
10%
Free
-
87490

___________________


CHAPTER 91


Clocks and watches and parts thereof


Notes.


1. This Chapter does not cover:


(a) Clock or watch glasses or weights (classified according to their constituent material);


(b) Watch chains (7113 or 7117, as the case may be);


(c) 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 clad with precious metal (generally 7115); clock or watch springs are, however, to be classified as clock or watch parts (9114);


(d) Bearing balls (7326 or 8482, as the case may be);


(e) Articles of 8412 constructed to work without an escapement;


(f) Ball bearings (8482); or


(g) 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).


2. 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same material combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in 9102.


3. For the purposes of this Chapter, "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 12mm in thickness and 50mm 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.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








9101.0000
Wrist-watches, pocket watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
50%
20%
10%
Free
No.
88530








9102.0000
Wrist-watches, pocket -watches and other watches, including stop-watches, other than those of 9101
50%
20%
10%
Free
No.
88540








9103.0000
Clocks with watch movements, excluding clocks of 9104
50%
Free
10%
Free
No.
88570-01








9104.0000
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
50%
Free
10%
Free
No.
88570-02








9105.0000
Other clocks
50%
Free
10%
Free
-
88570-03








9106
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):













9106.1000
- Time registers; time-recorders
50%
Free
10%
Free
-
88594 A








9106.2000
- Parking meters
50%
Free
10%
Free
-
88594 B








9106.9000
- Other
50%
Free
10%
Free
-
88594 C








9107.0000
Time switches with clock or watch movement or with synchronous motor
50%
Free
10%
Free
-
88595








9108.0000
Watch movements, complete and assembled
50%
20%
10%
Free
-
88550








9109.0000
Clock movements, complete and assembled
50%
Free
10%
Free
-
88596








9110.0000
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
50%
Free
10%
Free
-
88598








9111.0000
Watch cases and parts thereof
50%
20%
10%
Free
-
88591








9112.0000
Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof:
50%
Free
10%
Free
-
88597








9113
Watch straps, watch bands and watch bracelets, and parts thereof:













9113.1000
- Of precious metal or of metal clad with precious metal
50%
20%
10%
Free
-
88592 A








9113.2000
- Of base metal, whether or not gold- or silver-plated
50%
20%
10%
Free
-
88592 B








9113.9000
- Other
50%
20%
10%
Free
-
88593








9114.0000
Other clock or watch parts
50%
Free
10%
Free
-
88599

_______________________


Chapter 92


Musical instruments; parts
and accessories of such articles


Notes.


1. This Chapter does not cover:


(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);


(b) 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;


(c) Toy instruments or apparatus (9503);


(d) Brushes for cleaning musical instruments (9603); or


(e) Collectors' pieces or antiques (9705 or 9706).


2. Bows and sticks and similar devices used in playing the musical instruments of 9202 or 9206 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 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








9201.0000
Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
50%
20%
10%
Free
No.
89813








9202.0000
Other string musical instruments (for example, guitars, violins, harps)
50%
20%
10%
Free
No.
89815








9203.0000
Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds
50%
20%
10%
Free
No.
89821








9204
Accordions and similar instruments; mouth organs:













9204.1000
- Accordions and similar instruments
50%
20%
10%
Free
No.
89822 A








9204.2000
- Mouth organs
50%
20%
10%
Free
No.
89822 B








9205.0000
Other wind musical instruments (for example, clarinets, trumpets, bagpipes)
50%
20%
10%
Free
No.
89823








9206.0000
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)
50%
20%
10%
Free
No.
89824








9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions):













9207.1000
- Keyboard instruments, other than accordions
50%
20%
10%
Free
No.
89825








9207.9000
- Other
50%
20%
10%
Free
No.
89826








9208
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:













9208.1000
- Musical boxes
50%
20%
10%
Free
No.
89829 A








9208.9000
- Other
50%
20%
10%
Free
No.
89829 B








9209.0000
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
50%
20%
10%
Free
No.
89890

___________________________


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) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);


(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);


(c) Armoured fighting vehicles (8710);


(d) 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);


(e) Bows, arrows, fencing foils or toys (Chapter 95); or


(f) Collector's pieces or antiques (9705 or 9706).


2. In 9306, the reference to "parts thereof" does not include radio or radar apparatus of 8526.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








9301.0000
Military weapons, other than revolvers, pistols and the arms of 9307
50%
Free
10%
Free
-
89112








9302.0000
Revolvers and pistols, other than those of 9303 or 9304
50%
45%
10%
Free
No.
89114








9303
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):













9303.1000
- Muzzle-loading firearms
50%
45%
10%
Free
No.
89131 A








9303.2000
- Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
50%
45%
10%
Free
No.
89131 B








9303.3000
- Other sporting, hunting or target-shooting rifles
50%
45%
10%
Free
No.
89131 C








9303.9000
- Other
50%
45%
10%
Free
No.
89131 D








9304.0000
Other arms (for example, spring, air, or gas guns and pistols, truncheons), excluding those of 9307













9304.0010
- - - Underwater spear guns
50%
45%
10%
Free
No.
89139 A








9304.0090
- - - Other
50%
45%
10%
Free
No.
89139 B








9305.0000
Parts and accessories of articles of 9301 to 9304
50%
45%
10%
Free
No.
89190








9306
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:













9306.1000
- Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof

- Shotgun cartridges and parts thereof, air gun pellets:
50%
Free
10%
Free
No.
89121








9306.2100
- - Cartridges
50%
Free
10%
Free
No.
89122








9306.2900
- - Other
50%
Free
10%
Free
No.
89123








9306.3000
- Other cartridges and parts thereof
50%
Free
10%
Free
No.
89124








9306.9000
- Other
50%
Free
10%
Free
No.
89129








9307.0000
Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
50%
45%
10%
Free
-
89113

________________________


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) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;


(b) Mirrors designed for placing on the floor or ground (for example, cheval-lasses (swinging mirrors)) of 7009;


(c) Articles of Chapter 71;


(d) 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 8303;


(e) Furniture specially designed as parts of refrigerating or freezing equipment of 8418; furniture specially designed for sewing machines (8452);


(f) Lamps or lighting fittings of Chapter 85;


(g) Furniture specially designed as parts of apparatus of 8518 (8518), of 8519 to 8521 (8522) or of 8525 to 8528 (8529);


(h) Articles of 8714;


(ij) Dentists' chairs incorporating dental appliances of 9018 or dentists' spittoons (9018);


(k) Articles of Chapter 91 (for example, clocks and clock cases); or


(l) Toy furniture or toy lamps or lighting fittings (9503), billiard tables or other furniture specially constructed for games (9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (9505).


2. The articles (other than parts) referred to in 9401 to 9403 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) Cupboards, bookcases, other shelved furniture and unit furniture;


(b) Seats and beds.


3.


(a) In 9401 to 9403 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.


(b) Goods described in 9404, presented separately, are not to be classified in 9401, 9402 or 9403 as parts of goods.


4. For the purposes of 9406, "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.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








9401
Seats (other than those of 9402), whether or not convertible into beds, and parts thereof:













9401.1000
- Seats of a kind used for aircraft
60%
Free
10%
Free
-
82111








9401.2000
- Seats of a kind used for motor vehicles
60%
Free
10%
Free
-
82112








9401.3000
- Swivel seats with variable height adjustment
60%
Free
10%
Free
-
82114








9401.4000
- Seats other than garden seats or camping equipment, convertible into beds
60%
Free
10%
Free
-
82115








9401.5000
- Seats of cane, osier, bamboo or similar materials
60%
Free
10%
Free
-
82113








9401.6000
- Other seats, with wooden frames
60%
Free
10%
Free
-
82116








9401.7000
- Other seats, with metal frames
60%
Free
10%
Free
-
82117








9401.8000
-Other seats
60%
Free
10%
Free
-
82118








9401.9000
- Parts
60%
Free
10%
Free
-
82119








9402.0000
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
20%
Free
10%
Free
-
87240








9403
Other furniture and parts thereof:













9403.1000
- Metal furniture of a kind used in offices
60%
Free
10%
Free
-
83131








9403.2000
- Other metal furniture
60%
Free
10%
Free
-
82139








9403.3000
- Wooden furniture of a kind used in offices
60%
Free
10%
Free
-
82151








9403.4000
- Wooden furniture of a kind used in the kitchen
60%
Free
10%
Free
-
82153








9403.5000
- Wooden furniture of a kind used in the bedroom
60%
Free
10%
Free
-
82155








9403.6000
- Other wooden furniture

- Furniture of plastics:
60%
Free
10%
Free
-
82159
9403.7010
- - - Baby walkers or swings
60%
Free
10%
Free
-
82171 A








9403.7090
- - - Other
60%
Free
10%
Free
-
82171 B








9403.8000
- Furniture of other materials, including cane, osier, bamboo or similar materials
60%
Free
10%
Free
-
82179








9403.9000
- Parts
60%
Free
10%
Free
-
82180








9404
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:













9404.1000
- Mattress supports
60%
Free
10%
Free
-
82121









- Mattresses:



-








9404.2100
- - Of cellular rubber or plastics whether or not covered
60%
Free
10%
Free
-
82123








9404.2900
- - Of other material
60%
Free
10%
Free
-
82125








9404.3000
- Sleeping bags
60%
Free
10%
Free
-
82127








9404.9000
- Other
60%
Free
10%
Free
-
82129








9405
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:













9405.1000
- Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares
50%
Free
10%
Free
-
81311








9405.2000
- Electric table, desk, bedside or floor-standing lamps
50%
Free
10%
Free
-
81313








9405.3000
- Lighting sets of a kind used for Christmas trees
50%
Free
10%
Free
-
89441








9402.4000
- Other electric lamps and lighting fittings
50%
Free
10%
Free
-
81315








9405.5000
- Non-electrical lamps and lighting fittings
50%
Free
10%
Free
-
81317








9405.6000
- Illuminated signs, illuminated name-plates and the like
50%
Free
10%
Free
-
81320








9405.9000
- Parts
50%
Free
10%
Free
-
81390








9406.0000
Prefabricated buildings
35%
Free
10%
Free
-
81100

__________


CHAPTER 95


Toys, games and sports requisites;
parts and accessories thereof


Notes.


1. This Chapter does not cover:


(a) Christmas tree candles (3406);


(b) Fireworks or other pyrotechnic articles of 3604;


(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, 4206 or Section XI;


(d) Sports bags or other containers of 4202, 4303 or 4304;


(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;


(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;


(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;


(h) Walking-sticks, whips, riding-crops or the like (6602) or parts thereof (6603);


(ij) Unmounted glass eyes for dolls or other toys, of 7018;


(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);


(l) Bells, gongs or the like of 8306;


(m) Pumps for liquids (8413), filtering or purifying machinery and apparatus for liquids or gases (8421), electric motors (8501), electric transformers (8504) or radio remote control apparatus (8526);


(n) Sports vehicles (other than bobsleighs, toboggans and the like) of section XVII;


(o) Children's bicycles (8712);


(p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);


(q) Spectacles, goggles or the like, for sports or outdoor games (9004);


(r) Decoy calls or whistles (9208);


(s) Arms or other articles of Chapter 93;


(t) Electric garlands of all kinds (9405); or


(u) Racket strings, tents or other camping goods, or gloves (classified according to their constituent material).


2. This Chapter includes articles in which natural or cultured pearls or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad 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.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








9501.0000
Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages
60%
Free
10%
Free
-
89420-01








9502.0000
Dolls representing only human beings
60%
Free
10%
Free
-
89420-02








9503.0000
Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds
60%
Free
10%
Free
-
89420-03








9504
Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment:













9504.1000
- Video games of a kind used with a television receiver
60%
Free
10%
Free
-
89431








9504.2000
- Articles and accessories for billiards
60%
Free
10%
Free
-
89433








9504.3000
- Other games, coin- or disc-operated, other than bowling alley equipment
60%
Free
10%
Free
-
89435








9504.4000
- Playing cards
60%
Free
10%
Free
pkt
89437








9504.9000
- Other
60%
Free
10%
Free
-
89439








9505
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes:













9505.1000
- Articles for Christmas festivities
60%
Free
10%
Free
-
89445








9505.9000
- Other
60%
Free
10%
Free
-
89449








9506
Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools:













9506.1000
- Snow-skis and other snow-ski equipment
50%
Free
10%
Free
-
89473








9506.2000
- Water-skis, surf-boards, sailboards and other water-sport equipment
50%
Free
10%
Free
-
89474








9506.3000
- Golf clubs and other golf equipment
50%
Free
10%
Free
-
89475








9506.4000
- Articles and equipment for table-tennis
50%
Free
10%
Free
-
89479 A








9506.5000
- Tennis, badminton or similar rackets, whether or not strung
50%
Free
10%
Free
-
89476








9506.6000
- Balls, other than golf balls and table-tennis balls
50%
Free
10%
Free
-
89479 B








9506.7000
- Ice skates and roller skates, including skating boots with skates attached
50%
Free
10%
Free
-
89472









- Other:













9506.9010
- - - Articles and equipment for general physical exercise, gymnastics or athletics
50%
Free
10%
Free
-
89478









- - - Other













9506.9091
- - - - Protective equipment for sports or games (for example, fencing masks and breast plates, elbow and knee pads, shinguards and the like)
50%
Free
10%
Free
-
89479 C








9506.9099
- - - - Other
50%
Free
10%
Free
-
89479 D








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:













9507.1000
- Fishing rods
20%
Free
10%
Free
-
89471 A








9507.2000
- Fish-hooks, whether or not snelled
20%
Free
10%
Free
-
89471 B








9507.3000
- Fishing reels
20%
Free
10%
Free
-
89471 C








9507.9000
- Other
20%
Free
10%
Free
-
89471 D








9508.0000
Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres
60%
Free
10%
Free
-
89460

__________


CHAPTER 96


Miscellaneous manufactured articles


Notes.


1. This Chapter does not cover:


(a) Pencils for cosmetic or toilet uses (Chapter 33);


(b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);


(c) Imitation jewellery (7117);


(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);


(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;


(f) Articles of Chapter 90 (for example, spectacle frames (9003), mathematical drawing pens (9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (9018));


(ij) Articles of Chapter 93 (arms and parts thereof);


(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);


(l) Articles of Chapter 95 (toys, games, sports requisites); or


(m) Works of art, collectors' pieces or antiques (Chapter 97).


2. In 9602 "vegetable or mineral carving material" means:


(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);


(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.


3. In 9603 "prepared notes 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 divisions 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.


4. Articles of this Chapter, other than those of 9601 to 9606 or 9615, 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, 9601 to 9606 and 9615 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.


Tariff Item
Description
Imports
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








9601
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):













9601.1000
- Worked ivory and articles of ivory
60%
Free
10%
Free
-
89911 A









- Other:













9601.9010
- - - Worked coral or shells, and articles thereof
60%
Free
10%
Free
-
89911 B








9601.9090
- - - Other
60%
Free
10%
Free
-
89911 C








9602.0000
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
60%
Free
10%
Free
-
89919








9603
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):













9603.1000
- Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles
60%
Free
10%
Free
-
89972 A









- Tooth bushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances:













9603.2100
- - Tooth brushes, including dental-plate brushes
10%
Free
10%
Free
-
89972 B








9603.2900
- - Other
60%
Free
10%
Free
-
89972 C








9603.3000
- Artists' brushes, writing brushes and similar brushes for the application of cosmetics
60%
Free
10%
Free
-
89972 D








9603.4000
- Paint, distemper, varnish or similar brushes (other than brushes of 9603.30); paint pads and rollers
60%
Free
10%
Free
-
89972 E








9603.5000
- Other brushes constituting parts of machines, appliances or vehicles
60%
Free
10%
Free
-
89972 F








9603.9000
- Other
60%
Free
10%
Free
-
89972 G








9604.0000
Hand sieves and hand riddles
60%
Free
10%
Free
-
89981








9605.0000
Travel sets for personal toilet, sewing or shoe or clothes cleaning
60%
Free
10%
Free
-
83130








9606
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks:













9606.1000
- Press-fasteners, snap-fasteners and press-studs and parts therefor
50%
Free
10%
Free
-
89983 A








9606.2000
- Buttons
50%
Free
10%
Free
-
89983 B








9606.3000
- Button moulds and other parts of buttons; button blanks
50%
Free
10%
Free
-
89984








9607
Slide fasteners and parts thereof:













9607.1000
Slide fasteners
50%
Free
10%
Free
-
89985








9607.2000
- Parts
50%
Free
10%
Free
-
89986








9608
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:













9608.1000
- Ball Point pens
50%
Free
10%
Free
-
89521 A








9608.2000
- Felt tipped and other porous-tipped pens and markers
50%
Free
10%
Free
-
89521 B








9608.3000
- Fountain pens, stylograph pens and other pens
50%
Free
10%
Free
-
89521 C








9608.4000
- Propelling or sliding pencils
50%
Free
10%
Free
-
89521 D








9608.5000
- Sets of articles from two or more of the foregoing subheadings
50%
Free
10%
Free
-
89521 E








9608.6000
- Refills for ball point pens, comprising the ball point and ink-reservoir
50%
Free
10%
Free
-
89521 F









- Other:













9608.9010
- - - Pen nibs and nib points
50%
Free
10%
Free
-
89522








9608.9090
- - - Other
50%
Free
10%
Free
-
89521 G








9609.0000
Pencils (other than pencils of 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
50%
Free
10%
Free
-
89523








9610.0000
Slates and boards, with writing or drawing surfaces, whether or not framed
20%
Free
10%
Free
-
89592








9611.0000
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
20%
Free
10%
Free
-
89593








9612
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:













9612.1000
- Ribbons
20%
Free
10%
Free
-
89594 A








9612.2000
- Ink-pads
20%
Free
10%
Free
-
89594 B








9613
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks:













9613.1000
- Pocket lighters, gas fuelled, non-refillable
50%
45%
10%
Free
-
89933 A








9613.2000
- Pocket lighters, gas fuelled, refillable
50%
45%
10%
Free
-
89933 B








9613.3000
- Table lighters
50^
45%
10%
Free
-
89933 C








9613.8000
- Other lighters
50%
45%
10%
Free
-
89933 D








9613.9000
- Parts
50%
45%
10%
Free
-
89935








9614.0000
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
50%
45%
10%
Free
-
89937








9615.0000
Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of 8316, and
parts thereof
50%
Free
10%
Free
-
89989








9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations:













9616.1000
- Scent sprays and similar toilet sprays, and mounts and heads therefor
50%
45%
10%
Free
-
89987








9616.2000
- Powder-puffs and pads for the application of cosmetics or toilet preparations
50%
20%
10%
Free
-
89982








9617.0000
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
50%
Free
10%
Free
-
89997








9618.0000
Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing
50%
Free
10%
Free
-
89988

_________________________


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) Unused postage or revenue stamps, postal stationery (stamp paper) or the like, of current or new issue in the country to which they are destined (Chapter 49);


(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (5907) except if they may be classified in 9706; or


(c) Pearls, natural or cultured, or precious or semi-precious stones (7101 to 7103).


2. For the purposes of 9702, "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. 9703 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) 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 the Nomenclature.


(b) 9706 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.


Tariff Item
Description
Import
Export
Statistical
Duty
Excise
VAGST
Duty
Unit/Qty
SITC
Code
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








9701
Paintings, drawings and pastels, executed entirely by hand, other than drawings of 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques:













9701.1000
- Paintings, drawings and pastels
50%
Free
10%
Free
-
89611








9701.9000
- Other
50%
Free
10%
Free
-
89612








9702.0000
Original engravings, prints and lithographs
50%
Free
10%
Free
-
89620








9703.0000
Original sculptures and statuary, in any material
50%
Free
10%
Free
-
89630








9704.0000
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used, or if unused not of current or new issue in the country to which they are destined
50%
Free
10%
Free
-
89640








9705.0000
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest
50%
Free
10%
Free
-
89650








9706.0000
Antiques of an age exceeding one hundred years
50%
Free
10%
Free
-
89660

________


SECOND SCHEDULE CONCESSION
INDEX


Code No.
Person, Body, Goods etc



100
Diplomatic Missions, Diplomatic Agents etc;



101
International Organizations, Representatives, Members of Committees, Diplomatic Officers,



102
Members of a State, an Organization or an Agency



103
Consular Posts, Consular Officers.



104
Honorary Consular Officers



105
Regional and International Organizations



106
Foreign Aid Personnel



107
A Private Individual



108
The Concessionaire



109
A bona fide passenger finally disembarking in Western Samoa- liquor and Cigarette allowance;



110
A bona fide passenger finally disembarking in Western Some - PERSONAL EFFECTS



111
Persons taking up initial permanent residence in Western Samoa and Returning Residents- Household Effects



112
Tourists



113
Fishing Gear and Parts for Marine Engines



114
Educational Institutions- teaching Aids, printed matter etc.



115
Official Malaga



116
Religious and Charitable Goods



117
An Organization or Committee approved by Cabinet- Disaster Relief



118
Educational Institutions - building and construction Material

__________


SECOND SCHEDULE


CONCESSIONS APPLICABLE TO PARTICULAR
GOODS, PERSONS OR BODIES


Notes -


1. Unless the context otherwise requires, all references to column numbers in these notes are to be taken to apply to the Columns as described by the numbers 1-8, in this SCHEDULE.


2. Except where in this Part of the Customs Tariff a concession is provided without reference to a Ministerial approval, this part of the Tariff merely provides for section 3(2) of this Act. In all cases, goods must be entered under the item in which they are classified in the Standard Tariff contained in the First SCHEDULE to the Customs Tariff Act.


3. Subject to the provisions of Note 4 below and of any other qualifying Note to this Schedule, 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 the First SCHEDULE.


4. Application of the concessional rates of import duty under this SCHEDULE is governed by the following conditions:


(a) That the concession may only be claimed by the person or body specified in column (2);


(b) That, where applicable, the goods are of a type consistent with the name or description specified in Column (3);


(c) 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 and consistent with such use;


(d) That all conditions specified in Column (7) and any additional conditions that may be specified by the Comptroller and/or the Minister under Note 10 are fulfilled, provided that:


(i) When any condition affecting the goods is not fulfilled after the goods leave Customs control, the Comptroller may withdraw the concession and collect the rate of duty applicable under the First SCHEDULE; and


(ii) Such collection shall be without prejudice to action under any other law for the time being in force and applicable to such transaction.


(e) That, where applicable in Column (8), a certificate is submitted in accordance with Notes 5 and 6 below; and


(f) That the Comptroller, in his discretion, accepts goods for entry at the rates of duty under this SCHEDULE.


5. Except in the case of goods which the proper officer of Customs accepts as accompanied goods, Duty concessions under this SCHEDULE are claimed by endorsing on the prescribed Customs entry the relevant Code number of Column (1) of this SCHEDULE. Where it is indicated in column (8) that a certificate is required, such certificate shall endorsed on the prescribed Customs Entry or, in approved cases, attached thereto and shall be in 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 a duty concession is claimed under Code No ......... of the Section Schedule to the Customs Tariff Act, 1975, subject to the conditions therein specified.


Date .........................


Signature .....................................

Name ..........................................

Status .........................................."


* delete whichever does not apply


6. The Comptroller may require the submission and verification of specimen signatures by any person who is to sign a certificate under Column (8);


7. Unless the contrary is stated or the context otherwise requires, goods specified in Column (3) shall:


(a) Be imported by or on behalf of the person or body specified in Column (2); or


(b) Not be delivered exbond without the express approval of the Comptroller;


8. Goods specified in Column (2) of Codes 109, 110, and 111 are to be taken not to apply to goods imported within one month of:


(a) Export under drawback from Western Samoa; or


(b) Export exbond from Western Samoa.


9. For the purposes of these concessions, the expressions "personal effects" and "household effects" shall not include boats, firearms, motor vehicles, motor cycles, motor scooters, cigarettes, cigars and tobacco goods, alcoholic beverages, food stuff, building material, plant or machinery, commercial goods and any other goods that the Comptroller may in any particular case determine as not qualifying for exemption under this Concession;


10. Notwithstanding the conditions specified in column (7) of Codes 100 to 118 (and any other Codes that may be provided from time to time), the Minister and/or the Comptroller of Customs may (from time to time) impose additional conditions and measures for the protection of the Revenue, or for the granting or revocation of privileges and rights (to any tariff concession or privilege under this Schedule), the recovery of costs and expenses and for ensuring that concessions and exemptions are properly claimed and utilized; the right to impose additional conditions or requirements shall extend to repossession and recovery of any goods, imposition of penalties, licence fees, other fees, charges and levies, security etc,


11. Fiscal privileges accorded to Persons and Bodies (and referred to in Codes 100 to 105 of this SCHEDULE) remain subject to the provisions of the Diplomatic Privileges and Immunities Act, 1978 or as may be determined by the Minister of Foreign Affairs in concurrence with the Minister of Finance in any particular case or from time to time;


12. The disposal or use of approved goods in Column (3) for purposes other than that for which the concession is granted are subject to the provisions of the applicable Act(s) and any conditions that may be made thereunder from time to time;


13. For purposes of these concessions, the phrase "as may be approved" appearing in Columns (4) (5) (6) includes the situation where Government of Western Samoa may (subject to such conditions as may be determined) provided the concession by paying applicable duties and taxes in any particular case; in such an event, the goods may be subject to bonding and final duty assessment;


CONCESSIONS


Code No
Persons/Bodies
Goods Eligible for Duty Concession
Import Duty Rates
Conditions
Certificate to be signed by
Import
Excise
VAGST
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)








100
(i) Diplomatic Missions of the States to which the Minister may, from time to time, on the advice of Cabinet, accord privileges specified in Article 36 in the First SCHEDULE to the Diplomatic Privileges and Immunities Act, 1978;
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 terms and conditions on which the privileges may be enjoyed
The Head of the Mission or such other person as the Comptroller may approve









(ii) (a) Diplomatic Agents 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
All Goods
Free
Free
Free
(a) That the goods are for the 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 Western Samoa

(c) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
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).







(ii) (b) Members of the families of the persons in (a) above forming part of their households;












(iii) (a) Members of the Administrative and Technical 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 SHEDULE to the Diplomatic Privileges and Immunities Act, 1978
Personal/Household Effects and articles intended for initial establishment
Free
Free
Free
(a) That the goods are for the personal use of the persons specified in column (2);

(b) That the goods are imported within six months of first taking up post in Western Samoa;

(c) That the persons specified in column (2) are not nationals of or permanently resident in Western Samoa

(d) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
The persons specified in Column (2) employed by the Missions, for 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.







(iii) (b) Members of families of persons in (a) above forming part of their households.
Furniture and Household Effects
Free
Free
Free








101
(i) International Organizations to which the Minister may, from time to time, by order, accord all such privileges and immunities as are specified in the Second SCHEDULE to the Diplomatic Privileges and Immunities Act, 1978
All Goods (as may be approved)
Free
Free
Free
(a) That the goods are directly imported by the Organizations for their official use in Western Samoa;

(b) That the Concessions are subject to such conditions as the Minister may determine for the protection of the revenue, including the disposition of goods imported pursuant to such concessions.
The Chief Representative or such other persons as the Comptroller may approve









(ii) (a) Representatives, Members of the Committee, Diplomatic Officers and staff, and persons on Missions of the International Organizations falling within (1) above and upon whom the Minister may, from time to time, by order, confer the privileges and immunities specified in the Third SCHEDULE to the Diplomatic Privileges and Immunities Act, 1978;
All Goods (as may be approved)
Free
Free
Free
That the goods are –

(a) For the use of persons specified in paragraph (ii)(a), (ii)(b), and (ii)(c) in column 2 of Code 101

(b) That the Concessions are subject to such conditions as the Minister may determine for the protection of the revenue.
The persons specified 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).









(ii) (b) Members of the families of the persons in (a) above forming part of their household provided that they are not nationals of, or permanently resident in, Western Samoa and upon whom the Minister may, from time to time, by order, confer the privileges specified in the Fourth SCHEDULE to the Diplomatic Privileges and Immunities Act, 1978
Furniture and Household Effects
Free
Free
Free
(a) That the goods are imported within six months of arrival into Western Samoa;

(b) That the Concessions are subject to such conditions as the Minister may determine for the protection of the revenue.
The persons specified in column (2) in the case of their own unaccompanied goods. Certificate not required in the case of accompanied goods.









(ii) (c) Members of Official Staff of persons falling under (a) above and upon whom the Minister may, from time to time, by order, confer the privileges specified in the Fifth SCHEDULE to the Diplomatic Privileges and Immunities Act, 1978
Furniture and Household effects
Free
Free
Free
(a) That the goods are imported within six months of first taking up post in Western Samoa;

(b) That the concession be subject to compliance with such conditions as the Minister responsible for Customs may determine for the protection of the revenue
The persons specified in column (2) in the case of their own unaccompanied goods. Certificate not required in the case of accompanied goods.









(iii) All other persons employed in Western Samoa by the organization falling within (i) above and the members of their families forming part of their households provided that they are not nationals of or permanently resident in Western Samoa
Furniture and Household effects
Free
Free
Free
(a) That the goods are imported within six months of first taking up post in Western Samoa;

(b) That the concession be subject to compliance with such conditions as the Minister responsible for Customs may determine for the protection of the revenue
The persons specified in column (2) in the case of their own unaccompanied goods. Certificate not required in the case of accompanied goods.








102
(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 privileges specified in the Diplomatic Privileges and Immunities Act, 1978 (not elsewhere specified in this Schedule)

(1) (b) Members of the families of persons specified in (a) above
(i) Furniture and Household effects

(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 Western Samoa;

(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 Western Samoa;

(c) That the concession be subject to compliance with such conditions as the Minister responsible for Customs may determine for the protection of the revenue
The persons specified in column (2) in the case of their own unaccompanied goods. (Certificate not required in the case of accompanied goods).









(ii) (a) Other Persons upon whom the Minister may from time to time, by order, accord such of the immunities and privileges as set out in the Diplomatic Privileges and Immunities Act, 1978

(b) Members of the families of the persons in (a) above
(i) Furniture and Household effects

(ii) Professional and technical equipment of persons specified in para (ii) 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 Western Samoa;

(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 Western Samoa
The person specified in column (2) in the case of their own unaccompanied goods. Certificate not required in the case of accompanied goods.








103
(i) Consular Posts headed by Consular Officers to which the Minister may, from time to time, by order, accord privileges specified in Article 50 in the Sixth Schedule to the Diplomatic Privileges and Immunities Act, 1978
All Goods (as may be approved) including items required for initial establishment
Free
Free
Free
(a) That the goods are for the official use of the Consular Posts;

(b) That the Minister may determine the terms and conditions upon which the privileges may be enjoyed
The Heads of posts or such other persons as the Comptroller may approve









(ii) (a) Consular Officers of the Posts falling within (i) above upon whom the Minister may, from time to time, by order, confer the privileges specified in Article 50 in the Sixth Schedule to the Diplomatic Privileges and Immunities Act, 1978
Furniture and Household Goods and other Goods as may be approved
Free
Free
Free
(a) That the goods are for the 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 Western Samoa;

(c) That the goods are imported within six months of first taking up post in Western Samoa;

(d) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
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.







(b) Members of the Families of the Persons in (a) above forming part of their households;
Furniture and Household Effects
Free
Free
Free









(iii) (a) Persons employed in the administrative and technical service of the posts falling in (i) above upon whom the Minister may from time to time, by order, confer the privileges specified in Article 50 in the Sixth SCHEDULE to the Diplomatic Privileges and Immunities Act, 1978;

(b) Members of Families of the persons in (a) above forming part of their households
Furniture and Household Effects
Free
Free
Free
(a) That the goods are for the personal use of the persons specified in column (2);

(b) That the goods are imported within six months of first taking up post in Western Samoa;

(c) That the persons specified in column (2) are not nationals of or permanently resident in Western Samoa
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.








104
Consular Posts headed by Honorary Consular Officers
Coats-of-Arms, flags, signboards, seals and stamps, books, official printed matter, office furniture, office equipment and similar articles as may be approved
Normal Duties or as may be approved
(a) That the goods are for the official use of the Consular Posts;

(b) That the goods are supplied by or at the instance of the sending State;

(c) That the Minister may determine the terms and conditions on which the privileges may be enjoyed
Honorary Consular Officers








105
(i) Regional and International Organizations Approved by the Minister
As may be Approved including items for Initial Establishment
Normal duties or as may be approved in accordance with the terms and conditions of any agreement between the Regional and International Organizations and the Government of Western Samoa
The Goods are –

(a) for the Official use of the Organization;

(b) not intended for resale or other disposal in Western Samoa;

(c) subject to the provisions of the Customs Acts;

(d) subject to any further terms and conditions as may be determined by the Minister;
Person in Charge









(ii) Officials of the Regional and International Organizations specified in (i) above
Furniture and Household Effects and other goods as may be approved by the Minister
Normal Duties or as may be approved
The Goods are –

(a) for the personal use of the approved person and members of his family forming part of his household;

(b) That the goods are imported within six months of first taking up post in Western Samoa;

(c) subject to bonding arrangements with Treasury;

(d) not to be resold or disposed of without the prior written approval of the Financial Secretary;

(e) subject to full duties and taxes (if disposed off in Western Samoa within 5 years from time of initial importation) in accordance with standard procedure;

(f) subject to any further terms and conditions as may be determined by Comptroller;
As may be approved by the Comptroller








106
Foreign Aid Personnel and members of their family forming part of their household
Furniture and Household Goods
Normal duties or as may be approved subject to any agreed arrangements
The Goods are –

(a) for the personal use of the approved person and members of his family forming part of his household;

(b) That the goods are imported within six months of first taking up post in Western Samoa;

(c) subject to bonding arrangements with Treasury;

(d) not to be resold or disposed of without the prior written approval of the Financial Secretary;

(e) subject to full duties and taxes (if disposed off in Western Samoa within 5 years from time of initial importation) in accordance with standard procedure;

(f) subject to any further terms and conditions as may be determined by Comptroller;
The Approved Person








107
A Private Individual
All Goods (except liquor and tobacco goods)
Free
Free
10%
(a) That the value for duty of such goods does not exceed $50 tala 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 to be imported by Parcel Post or Airfreight.

(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.
Certificate not required.








108
The Concessionaire
All Goods as may be approved by the Minister
Free
Free
10%
(a) That the Concessionaire shall be approved by the Minister to sell by retail in the Customs Area at an approved Airport;

(b) That the goods shall be exported as a result of retail sale immediately prior to their departure to persons about to leave Western Samoa by air from an approved airport; or, that the goods shall be deemed to have been imported into the country as the result of retail sale to bona-fide passengers immediately after final disembarkation and arrival in Western Samoa at an approved Airport

(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 of Customs may, from time to time, impose

(d) That the Concessionaire comply with all conditions that may be imposed from time to time including any licensing fees, other fees, charges and levies.
The Concessionaire








109
A bona fide passenger finally disembarking in Western Samoa
(i) Cigarettes, not exceeding 200 sticks;

(ii) Cigars, cheroots, cigarillos, and the like not exceeding 250g net weight; or

(iii) Tobacco not exceeding 250g net weight; or

(iv) Any combination of the goods in paragraphs (i) to (iii) above, provided the net weight does not exceed 250g; and

(v) Spirituous liquors, not exceeding 1 litre; or

(vi) Wine not exceeding 1 litre; or

(vii) Beer, not exceeding 1 litre; or

(viii) Any combination of the goods in paragraphs (v) to (vii) above, provided that the combination does not exceed the equivalent quantity;

(ix) Other dutiable goods, not exceeding $250 tala in value;
Free
Free
Free
(a) That the goods are for the personal use/consumption of the disembarking passenger and are not for resale or to be used commercially;

(b) That the goods are accompanied at the time of final disembarkation by the passenger; or, the goods are purchased immediately after final disembarkation in Western Samoa by the passenger;

(c) That in the case of goods specified in paragraphs (i) to (viii) of column (3) the age of the passenger shall not be less than twenty one years

(d) That in the case of alcoholic beverages, spirits, cigarettes and tobacco goods specified in paragraphs (i) to (viii) of column 3, of Code 109, no person may bring into Western Samoa any item under this provision if within the period of seven days preceding its importation he has brought into Western Samoa any item under this provision
Certificate not required








110
A bona fide passenger finally disembarking in Western Samoa
Personal Effects (including professional instruments, apparatus and implements)
Free
Free
Free
That the goods are:

(a) Owned by the passenger at the time of his arrival in Western Samoa and are for his personal use;

(b) not intended as gifts or for sale or exchange;

(c) used prior to importation;

(d) Not imported into Western Samoa more than 12 months after the date of final disembarkation of the passenger;

(e) Are of a kind and a quantity that the proper officer of Customs is satisfied that a passenger may reasonably be expected to carry in his baggage;
(i) The passenger in the case of unaccompanied goods;

(ii) Certificate not required in the case of accompanied goods.








111
(i) Any person taking up initial permanent residence in Western Samoa
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 Western Samoa and are for his personal use;

(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 6 months prior to their departure for Western Samoa;

(d) Not imported into Western Samoa 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 may reasonably be expected to be used in the household.
Owner







(ii) Any returning resident of Western Samoa
Used Household Effects
Free
Free
Free








112
Tourists
Yachts
Free
Free
Free
(a) That the vessel is the property of the tourist and is imported solely for his/her personal use for a period of 3 months and will not be used commercially;

(b) That the Minister may, in special instances, extend the time limit specified in condition (a) above, for a further period not exceeding 3 months;

(c) That the vessel is accepted by the Comptroller for entry under Code 112 subject to any further conditions he may specifiy;

(d) That the disposal or use of the vessel for purposes other than that for which the concession is granted be subject to full duties and taxes;

(e) That disposal of the vessel in Western Samoa be subject to the provisions of the Customs Laws
The Owner








113
Fishing
Fishing Gear and parts of Marine Engines and other operational requirements for use in fishing boats
5%
Free
10%
Goods subject to recommendation by Director of Agriculture and approval of the Minister;
As may be approved by the Comptroller








114
Educational institutions
Teaching Aids, educational printed matter (text books), stationery, equipment and other similar items for use by educational institutions
Free
Free
10%
Goods subject to recommendation by Director of Education and approval of the Minister
Director of Education and Head of Educational Institution








115
Official Malaga
Ceremonial gifts
Free
Free
Free
(a) Goods are ceremonial gifts, not for commercial use/sale, in the carriage of passengers who are part of an official Malaga;

(b) Prior written approval of the Minister required
As may be approved by the Comptroller








116
Religious and Charitable Goods
Articles, not for domestic consumption or commercial use, of a religious or charitable nature, donated free of charge, or sold or supplied to individuals or organizations, as approved by the Minister
Free
Free
10%
Goods must –

(a) be of a religious or charitable nature;

(b) not be for domestic consumption or commercial use;

(c) be donated free of charge to individuals or organizations in need;

(d) be approved by the Minister;

(e) be subject to such conditions as the Comptroller may determine for the protection of the Revenue








117
An Organization or Committee approved by Cabinet
Approved material for Disaster Relief
Free
Free
10%
Goods are:

(a) intended for relief of a declared state of disaster;

(b) received free of charge or for no more than freight and other incidental transport charges;

(c) supplied by the United Nations or a foreign Government or any agency of the United Nations or a Foreign Government, or other Organization approved by Cabinet;

(d) supplied to an approved Committee or Organization in Western Samoa for distribution, free or at a charge not exceeding distribution costs, to ultimate recipients without regard to race, colour or creed, whether in Western Samoa or the Tokelau Islands, under any scheme of assistance approved by Cabinet;

(e) as approved by the Minister
As may be approved by the Comptroller








118
Educational Institutions
Raw materials for construction of School buildings
5%
Free
10%
(a) goods are imported for the construction of school buildings;

(b) recommended by the Director of Education and approved by the Minister;

(c) subject to such conditions as the Comptroller may impose for the protection of revenue;

(d) subject to such further conditions as the Comptroller may impose to ensure compliance with terms of concession
Director of Education and Head of Educational Institution

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