2008 Customs Tariff - TV Nigeria

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.
ARRANGEMENT OF SECTIONS
PART I
Customs duties of goods imported into or exported from Nigeria
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
SECTION
General rules for the interpretation of the Harmonized Systems.
Classification of goods imported
Charge of import duty.
Partial exemption of fish from import duty
Concession for utilization of Nigerian gas.
Exemptions from import duty.
Goods prohibited from being imported
Restriction on importation of arms and ammunitions.
Goods absolutely prohibited for exportation.
Restriction on modification of duty imposed on goods, etc.
Powers to impose, vary or remove any import duty and to amend the Schedules.
Effect of enactment reducing or removing duty.
Excess duty to be paid.
Effect of increase of duty or reduction.
Duty on goods imported in containers.
Importation of prohibited goods.
Columns that may or may not form part of the Act.
Classification
PART II
General rules for the interpretation of the Harmonized System.

PART III
Excise Tariff, etc

19. Goods liable to excise duty.
(1)
Goods manufactured in Nigeria and specified in the Fifth Schedule to this Act shall be charged with duties
of excise at the rates specified under the Duty Column in the said Schedule.
PART IV
Citation, repeals and interpretation
20. Citation, repeals and interpretation

1. This Act may be cited as the Customs, Excise Tariff, etc (Consolidation) Act.
2.
The Customs, Excise Tariff, etc. (Consolidation) Act is hereby repealed.

[Cap. 88. L.F.N. 1990]
3.
4.
Minister means the Minister charged with responsibility for matter relating to finance.
Tariff Review Board means the Board charged with the responsibility for the review of customs
and excise tariff, etc. in this Act.
CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

An Act to provide for the imposition of ad valorem customs and excise duties payable on goods imported and
manufactured in Nigeria based on harmonized system of custom tariff.
[1995 No. 4]
[1st March, 1995]

[Commencement]
PART I
Customs duties of goods imported into or exported from Nigeria.

1.
General rules for the interpretation of the Harmonized System.

The classification of goods according to various Schedules to this Act shall be in accordance with the General Rules
for the interpretation of the Harmonized System set out in Part II of this Act.
2.
Classification of goods imported

Goods imported into Nigeria shall, for customs purposes, be in accordance with the form of customs tariff set out in
the First Schedule to this Act.
[First Schedule]
3.
Charge of import duty.

Where in any heading or in any Harmonized System Code, (in this Act referred to as the H.S. Code) of the First
Schedule to this Act, a rate of duty payable shall be the amount of the rate shown in the Customs Duty Rate for the
year or years in which the goods concerned are imported into Nigeria, and on the importation into Nigeria of goods
classified in that heading or H. S. Code there shall, subject to the provision of section 4 of this Act, be charged an
import duty at the rate shown in the Customs Duty Rate column.
[First Schedule]
4.
Partial exemption of fish from import duty

In Chapter 3 of the First Schedule to this Act, the rates of import duty specified in the Customs Duty Rate Column
H.S. Code 0304.9000 and H.S. Code 0306.1100 to 0307.9900 shall not apply to fish ;
a.
b.
caught, processed and landed; or

processed and landed aboard vessels flying the Nigerian flag and owned by Nigerian citizens or companies.
[First Schedule]
5.
Concession for utilization of Nigerian gas

Any machinery, equipment or spare part imported into Nigeria by an industrial establishment engaged in the
exploration, processing or power generation through the utilization of Nigerian gas, for its operation, shall be exempted
from the customs duties set out in the First Schedule to this Act.
[1997 No. 16]
6.
Exemption from import duty

Goods specified in the Second Schedule of this Act imported into Nigeria shall, subject to such conditions as are set
out therein, be exempted from the duties set out in the Custom Duty Rate Column of the First Schedule to this Act.
[Second Schedule]
7.
Goods prohibited from being imported

Goods specified in the Third and Fourth Schedules to this Act shall be prohibited from being imported into Nigeria.
[First Schedule]
8.
Restriction on importation of arms and ammunitions

The goods classified in the first Schedule to this Act as arms and ammunitions, except for arms and ammunitions
imported by the Armed Forces of Nigeria, the Nigeria Police Force, the Nigeria Customs Service and other Paramilitary
Organizations under the Second Schedule to this Act, shall only be imported into Nigeria by licence and end user
certificate issued by the appropriate authorities.
[Third and Fourth Schedule]
9.
Goods absolutely prohibited for exportation

The goods specified in the Sixth Schedule to this Act shall remain in force for five ( 5) years with respect thereto
from the date of commencement of this Act.
10.
Restriction on modification of duty imposed on goods, etc.

The duties imposed on goods specified in the First Schedule to this Act shall remain in force for five ( 5) years with
respect thereto from the date of commencement of this Act.
[First Schedule]
11.
(1).
Power to impose, vary or remove any duty, levy and to amend the Schedules.
Notwithstanding the provisions of section 12 of this Act, the President may, on the recommendation of the Tariff
Review Board, by order
a)
b)
c)
d)
(2).
impose, vary or remove any duty or levy;

add to or vary any of the Schedules;
delete the whole or any part of any of the Schedules;
substitute a new Schedule or Schedules thereto.
Without prejudice to the generality of section 12 (1) (a) of the Interpretation Act (which allows different provisions to
be made for different circumstances) an order made under this section may differentiate between the goods of
different countries for the purpose of implementing the provisions of any agreement between the Government of the
Federal Republic of Nigeria and any other government or any international organization or authority.
[Cap. 123]
(3).
12.
An order made under subsection (1) of this section shall have effect from the date of its publication in the Gazette
Effect of enactment reducing or removing duty.

(1). Where this or any other enactment has the effect of reducing or removing the duty on any goods, any person by
whom any such goods are entered shall, where the Minister so directsa.
in the case of a reduced duty, pay the reduced duty thereon and in addition thereto shalli.
pay to the Nigeria Customs Service an amount equal to the difference between the duty
payable immediately before the coming into force of such enactment and the reduced
duty payable thereunder; or
ii.
give security to the Nigeria Customs Service by bond or otherwise for the amount;
b.
in the case of a removed dutyi.

pay to the Nigeria Customs Service, an amount equal to the duty payable immediately
before the coming into force of such enactment; or
ii.
give security to the Nigeria Customs Service by bond or otherwise for such amount.
(2). All payments made under subsection (1) of this section shall, without prejudice to the provisions of section (1) of this
Act, be brought to account as duties of customs.
13.
Excess duty to be repaid

(1)
If the amount paid as duty on any goods under any provision of this Act or any other enactment, together
with any additional amount paid under section 14 (1) of this Act, exceeds the duty payable on such goods
immediately after the expiration of such provision, the balance shall, on application, be repaid by the Nigeria
Customs Service to the person who paid such amount.
(2)
Subject to the provisions of section 14 (2) of this Act, any bond or other security given by any person under
section 14 (1) of this Act shall, on the expiration of the enactment concerned, be cancelled.
14.
Effect of increase of duty or reduction

(1)
Where, in accordance with the provisions of this Act or any enactment, any new customs import duty is
imposed or any customs duty is increased and any goods in respect of which the duty is payable are
delivered on or after the day on which the new increased duly takes effect in pursuance of a contract made
before that day, the seller of the goods may, in the absence of any agreement to the contrary, recover, as
an addition to the contract price, a sum equal to any amount paid to him in respect of the goods on account
of the new duty or the increase of duty, as the case may be.
(2)
Where, in accordance with the provisions of this Act or any other enactment, any customs import duty is
reduced and any goods affected by the duty are delivered on or after the day on which the reduction in the
duty takes effect or the duty ceases in pursuance of a contract made before that day, the purchaser of the
goods, in the absence of any agreement to the contrary may, if the seller of the goods has had in respect of
those goods the benefit of the reduction or removal of the duty, deduct from the contract price a sum equal
to the amount of the reduction of the duty or the amount of the duty, as the case may be.
(3)
Where the contract price has been or is to be adjusted in accordance with this section and any repayment
is made to the seller under section 15 of this Act, the seller shall allow the benefit of such payment to the
buyer.
15.
Duty on goods imported in containers

If any goods chargeable with duty according to the weight or quantity thereof are imported in any container
intended for sale, or of a kind usually sold with goods when they are sold retail, and if such container is
marked or labeled as containing, or commonly sold as containing or is commonly reputed to contain, a
specific weight or quantity of such goods, then such container shall be deemed to contain not less than such
specific weight or quantity.
16.
Importation of prohibited goods

If for any reason whatsoever the Federal Government approves the importation of any item under the Third
Schedule to this Act the beneficiary shall pay the customs duty as prescribed in the First Schedule to this
Act or the duty specified in the letter of approval in addition to such other approved charges, provided the
approval was obtained prior to the importation.
17.
Columns that may or may not form part of Act

In the First, Third and Fifth Schedules to this Act., the following columns shall form part of this Act[First Schedule. Third Schedule. Fifth Schedule]
a.
b.
c.
d.
Heading number;
H.S Code;
Tariff description;
Customs Duty Rate;
Provided that the following statistical particulars may also be published in Schedules 1, 3 and 5 for the
purpose of correlating the import and export list code numbers with the nomenclature headingi. statistical description;
ii. unit of quantity but shall not form part of this Act.
PART II
General Rules for the Interpretation
Of the Harmonized System
Classification of goods in the Nomenclature 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 consideration.
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 of the goods referred to therein :
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers,
specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with
the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.
This Rule does not, however, apply to containers which give the whole its essential character;
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods
therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this
provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
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.
CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION)

Act No. 4
SCHEDULE 1
TABLE OF CONTENTS
General Rules for the interpretation of the Harmonized System.
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
1
2
3
4
5
Section Notes.
Live animals.
Meat and edible meat offal.
Fish and crustaceans, molluscs and other aquatic invertebrates.
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.
Products of animal origin, not elsewhere specified or included.
SECTION II
VEGETABLE PRODUCTS
6
7
8
9
10
11
12
Section Note.
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
Edible vegetables and certain roots and tubers.
Edible fruit and nuts; peel of citrus fruit or melons.
Coffee, tea, mat and spices.
Cereals.
Products of the milling industry; malt; starches; inulin; wheat gluten.
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
13
14
Lac; gums, resins and other vegetable saps and extracts.

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
17
18
19
20
21
22
23
24
Section Note.
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
Sugars and sugar confectionery.
Cocoa and cocoa preparations.
Preparations of cereals, flour, starch or milk; pastrycooks' products.
Preparations of vegetables, fruit, nuts or other parts of plants.
Miscellaneous edible preparations.
Beverages, spirits and vinegar.
Residues and waste from the food industries; prepared animal fodder.
Tobacco and manufactured tobacco substitutes.
SECTION V
MINERAL PRODUCTS
25
26
27
Salt; sulphur; earths and stone; plastering materials, lime and cement.
Ores, slag and ash.
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
28
29
30
31
32
33
34
35
36
37
38
Section Notes.
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elemens or of
isotopes.
Organic chemicals.
Pharmaceutical products.
Fertilisers.
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes;
putty and other mastics; inks.
Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes,
polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations.
with a basis of plaster.
Albuminoidal substances; modified starches; glues; enzymes.
Explosives; pyrotechnic products; matches; pyr phoric alloys; certain combustible preparations.
Photographic or cinematographic goods.
Miscellaneous chemical products.
SECTION VII
PLASTICS AND ARTICLES THEREOF RUBBER AND ARTICLES THEREOF
39
40
Section Notes.
Plastics and articles thereof.
Rubber and articles thereof.
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS; TRAVEL GOODS,HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
41
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
45
46
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.
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (W ASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
47
48
49
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.
Paper and paperboard; articles of paper pulp, of paper or of paperboard.
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.
SECTION XI
TEXTILES AND TEXTILE ARTICLES
50
51
52
53
54
55
56
57
58
59
60
61
62
63
Section Notes.
Silk.
Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
Cotton.
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
Man-made filaments; strip and the like of man-made textile materials.
Man-made staple fibres.
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.
Carpets and other textile floor coverings.
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.
Knitted or crocheted fabrics.
Articles of apparel and clothing accessories, knitted or crocheted.
Articles of apparel and clothing accessories, not knitted or crocheted.
Other made up textile articles; sets; worn clothing and worn textile articles; rags.
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,WALKING-STICKS, SEAT-STICKS,
WHIPS, RIDING-CROPS ANDPARTS THEREOF; PREPARED FEATHERSAND ARTICLES MADETHEREWITH;
ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64
65
66
67
Footwear, gaiters and the like; parts of such articles.

Headgear and parts thereof.
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA
OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
68 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
73
74
75
76
77
78
79
80
81
82
83
Section Notes.
Iron and steel.
Articles of iron or steel.
Copper and articles thereof.
Nickel and articles thereof.
Aluminium and articles thereof.
(Reserved for possible future use in the Harmonized System)
Lead and articles thereof.
Zinc and articles thereof.
Tin and articles thereof.
Other base metals; cermets; articles thereof.
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
Miscellaneous articles of base metal.
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF;
SOUND RECORDERS ANDREPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Section Notes.
84
85
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound
recorders and reproducers, and parts and accessories of such articles.
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT
Section Notes.
86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts
10
87
88
89
thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
Aircraft, spacecraft, and parts thereof.
Ships, boats and floating structures.
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,CHECKING, PRECISION,
MEDICAL OR SURGICAL INSTRUMENTSAND APPARATUS; CLOCKS AND WATCHES;
MUSICAL INSTRUMENTS;PARTS AND ACCESSORIES THEREOF
90
91
92
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts
and accessories thereof.
Clocks and watches and parts thereof
Musical instruments; parts and accessories of such articles.
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93
Arms and ammunition; parts and accessories thereof.
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
94
95
96
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.
Toys, games and sports requisites; parts and accessories thereof.
Miscellaneous manufactured articles.
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97 Works of art, collectors' pieces and antiques.
*
* *
98 (Reserved for special uses by Contracting Parties)
99 (Reserved for special uses by Contracting Parties)
-----------------------------------------------------
11
ABBREVIATIONS AND SYMBOLS

AC
ASTM
Bq
C
cc
cg
cm
cm2
cm3
cN
DC
g
Hz
IR
kcal
kg
kgf
kN
kPa
KV
KVA
Kvar
alternating current
American Society for testing Materials
becquerel
degree (s) Celsius
cubic centimetre
centigram (s)
centimeter (s)
square centimeter (s)
cubic centimeter (s)
centinewton (s)
direct current
gram (s)
Hertz
infra-red
kilocalorie(s)
kilogram(s)
kilogram force
kilonewton (s)
kilopascal(s)
kilovolt (s)
kilovolts (s) ampere (s)
kilovolts(s) ampere(s)
12
KW
1t
m
mm2
nCi
mm
mN
MPa
N
No.
opt
UV
V
Vol.
W
%
xo
kilowatt(s)
litre(s)
metre (s)
metasquare metre (s)
microcurie
millimeter
millinewton (s)
megapascal(s)
Newton(s)
Number
orthoparatonne(s)
ultra-violet
volt (s)
Volume
watt(s)
Percent
x degree (s)
Examples
1500g/m2
15oC
means one thousand five hundred grams per square metre

means fifteen degree Celsius
_________________________________
GENERAL RULES FOR THE INTERPRETATION
OF THE HARMONIZED SYSTEM
Classification of goods in the Nomenclature shall be governed by the following principles:
1.
2.
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 heading and any relative Section or Chapter Notes
and, provided such headings or Notes do not otherwise require, according to the following provisions:
(a)
(b)
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 articles . It shall also be taken to include a reference to that article complete or
finished (or failing to be classified as complete or finished by virtue of this Rule), presented, unassembled
or disassembled.
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 material 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 principle of Rule 3.
13
3.
When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more
heading, 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 of the items in a set put up for retail sale,
these 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 material or made up of different components, and goods
put up in sets for retail sale, which cannot be classified by references 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 consideration .
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 provision, the following Rules shall apply in respect of the goods referred to therein.
6.
(a)
Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklaces cases and similar
containers, specifically shaped or fitted to contain a specific article or set of articles, suitable for long- term
use and presented with the article for which they are intended, shall be classified with such articles when
of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its
essential character;
(b)
Subject to the provision of Rule 5 (a) above, packing material and packing container 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.
For legal purposes, the classifications of goods in the sub-headings of a heading shall be determined according to the
terms of those sub-headings and any related Sub-heading Notes and, mutatis mutandis, to the above Rules, on the
understanding that only sub-heading at the same level are comparable. For the purpose of this Rule the relative
Section and Chapter Notes also apply, unless the context otherwise requires.
14
Section 1
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 heading 03.01, 03.06 or 03.07;
(b)
Cultures of micro-organisms and other products of heading 30.02; and
2. - Animals of heading 95.08.
HEADING
H.S. CODE
DESCRIPTION
15
SU
Import Duty/Levy/VAT
2008/ 2010/
2011/ LEVY VAT
2009
2012
01.01
Live horses, asses, mules and hinnies.

0101.1000.00
- Pure-bred breeding animals.
0101.9000.00
- Other..
5
20
5
20
5
5
20
20
20
20
Live bovine animals
01.02
0102.1000.00
- Pure-bred breeding animals...
0102.9000.00
- Other.....
01.03
Live Swine
0103.1000.00
- Pure-bred breeding animals....

- Other :
0103.9100.00
-- Weighing less than 50kg...
0103.9200.00
-- Weighing more than 50kg......
01.04
Live Sheep and goats.

- Sheep :
20
20
0104.1010.00
-- Pure bred breeding animals.
0104.1090.00
-- Other
20
20
0104.2000.21
- Goats :
- Pure-bred breeding animals....
- Other.....
0104.2000.29
u
u
5
5
20
16
20
HEADING
H.S. CODE
01.05
DESCRIPTION
SU
2008/ 2010/
2011/ LEVY VAT
2009
2012
Live poultry, that is to say, fowls of the

species Gallus domesticus, ducks, geese,
turkeys and guinea fowls.
- Weighing not more than 185 g :
0105.1100.00
-- Fowls of the speciesGallus domesticus.
0105.1200.00
-- Turkeys...
0105.1900.00
-- Other..
- Other :
0105.9400.00
-- Fowls of the speciesGallus domesticus ..
20
20
0105.9900.00
-- Other
20
20
01.06
Other Live animals :

- Mammals :
0106.1100.00
-- Primates....
20
20
0106.1200.00
-- Whales, dolphins and porpoises (mammals of the

order Cetacea); manatees and dugongs (mammals of
the order Sirenia)....
20
20
-- Other :
--- Animal of a kind mainly used for human food :
0106.1911.00
---- Camels .
20
20
0106.1919.00
---- Other ...
20
20
0106.1990.00
--- Other .
20
20
0106.2000.00
-- Reptiles (including snakes and turtles)....
20
20
- Birds :
17
0106.3100.00
-- Birds of prey....
20
20
0106.3200.00
-- Psittaciformes (including parrots, parakeets, macaws

and cockatoos)...
20
20
0106.3900.00
-- Other..
20
20
0106.9000.00
- Other ..
20
20
18
Chapter 2
Meat and edible meat offal
Note.
1. - This
(a)
(b)
(c)
Chapter does not cover:

Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
Animal fat, other than products of heading 02.09 (Chapter 15).
HEADING
H.S. CODE
02.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Meat of bovine animals, fresh or chilled.

0201.1000.00
- Carcasses and half-carcasses...
kg
20
20
0201.2000.00
- Other cuts with bone in..
kg
20
20
0201.3000.00
- Boneless.
kg
20
20
02.02
Meat of bovine animals, frozen.

0202.1000.00
- Carcasses and half-carcasses..
kg
20
20
0202.2000.00
- Other cuts with bone in
kg
20
20
0202.3000.00
- Boneless..
kg
20
20
Meat of swine, fresh, chilled or frozen
02.03
- Fresh or chilled :
0203.1100.00
- Carcasses and half-carcasses..
kg
20
20
0203.1200.00
- Hams, shoulders and cutsthereof, with bone in
kg
20
20
0203.1900.00
- Other..
kg
20
20
- Frozen :
0203.2100.00
- Carcasses and half-carcasses...
kg
20
20
0203.2200.00
- Hams, shoulders and cuts thereof, with bone in....
kg
20
20
0203.2900.00
- Other
kg
20
20
02.04
Meat of sheep or goats, fresh, chilled or

frozen.
0204.1000.00
- Carcasses and half-carcasses of lamb, fresh or
19
LEVY
VAT
chilled....
20
kg
20
20
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Other meat of sheep, fresh or chilled:

0204.2100.00
-- Carcasses and half-carcasses
kg
20
20
0204.2200.00
-- Other cuts with bone in...
kg
20
20
0204.2300.00
-- Boneless...
kg
20
20
0204.3000.00
- Carcasses and half-carcasses of lamb, frozen.
kg
20
20
- Other meat of sheep, frozen :
02.05
0204.4100.00
-- Carcasses and half-carcasses..
kg
20
20
0204.4200.00
-- Other cuts with bone in...
kg
20
20
0204.4300.00
-- Boneless....
kg
20
20
0204.5000.00
- Meat of goats.....
kg
20
20
0205.0000.00
- Meat of horses, asses, mules or hinnies,

fresh, chilled or frozen...
kg
20
20
kg
20
20
02.06
Edible offal of bovine animals, swine, sheep,

goats, horses, asses, mules or hinnies, fresh,
chilled or frozen.
0206.1000.00
- Of bovine animals, fresh or chilled.

- Of bovine animals, frozen :
0206.2100.00
-- Tongues
kg
20
20
0206.2200.00
-- Livers..
kg
20
20
0206.2900.00
-- Other....
kg
20
20
0206.3000.00
- Of swine, fresh or chilled..
kg
20
20
- Of swine, frozen :
0206.4100.00
-- Livers
kg
20
20
0206.4900.00
-- Other..
kg
20
20
0206.8000.00
- Other, fresh or chilled ...
kg
20
20
21
LEVY
VAT
0206.9000.00
- Other, frozen...
kg
20
20
22
HEADING
H.S. CODE
02.07
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Meat and edible offal, of the poultry of

heading 01.05, fresh, chilled or frozen.
- Of fowls of thespecieis Gallus domesticus :
0207.1100.00
-- Not cut in pieces, fresh or chilled....
kg
20
20
0207.1200.00
-- Not cut in pieces, frozen...
kg
20
20
0207.1300.00
-- Cuts and offal, fresh or chilled.
kg
20
20
0207.1400.00
-- Cuts and offal, frozen..
kg
20
20
- Of turkeys :
0207.2400.00
-- Not cut in pieces, fresh or chilled..
kg
20
20
0207.2500.00
-- Not cut in pieces, frozen...
kg
20
20
0207.2600.00
-- Cuts and offal, fresh or chilled......
kg
20
20
0207.2700.00
-- Cuts and offal, frozen..
kg
20
20
- Of ducks, geese or guinea fowls :

0207.3200.00
-- Not cut in pieces, fresh or chilled..
kg
20
20
0207.3300.00
-- Not cut in pieces, frozen.
kg
20
20
0207.3400.00
-- Fatty livers, fresh or chilled
kg
20
20
0207.3500.00
-- Other, fresh or chilled
kg
20
20
0207.3600.00
-- Other, frozen
kg
20
20
Other meat and edible meat offal, fresh,

chilled or frozen.
02.08
0208.1000.00
- Of rabbits or hares......
kg
20
20
0208.3000.00
- Of primates.
kg
20
20
0208.4000.00
- Of whales, dolphins and porpoises (mammals of

the order Catacea); of manatees and dugongs
(mammals of the order Sirenia)...
kg
20
23
20
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
24
2010/
2011/
2009
Levy
VAT
02.09
0208.5000.00
- Of reptiles (including snakes and turtles)..
kg
20
20
0208.9000.00
- Other......
kg
20
20
0209.0000.00
- Pig fat, free of lean meat, and

poultry fat, not rendered or otherwise
extracted, fresh, chilled, frozen, salted,
in brine, dried or smoked.
kg
20
20
Meat and edible meat offal, salted, in brine,

dried or smoked; edible flours and meals of
meat or meat offal.
02.10
- Meat of swine :
0210.1100.00
-- Hams, shoulders and cuts thereof, with bone in.
kg
20
20
0210.1200.00
-- Bellies (streaky) and cuts thereof
kg
20
20
0210.1900.00
-- Other.
kg
20
20
0210.2000.00
- Meat of bovine animals
kg
20
20
- Other, including edible flours and meals of meat or

meat offal :
0210.9100.00
-- Of primates...
kg
20
20
0210.9200.00
-- Of whales, dolphins and porpoises (mammals of the

order Cetacea); of manatees and dugongs (mammals of
the order Sirenia)..
kg
20
20
0210.9300.00
-- Of reptiles (including snakes and turtles).
kg
20
20
0210.9900.00
-- Other..
kg
20
20
Chapter 3
Fish and crustaceans, molluscs and other
aquatic invertebrates
Notes.
1.- This Chapter does not cover :
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
(c) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or
unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets
of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
25
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2.- In this Chapter the term pellets means products which have been agglomerated either directly by compression or by the
addition of a small quantity of binder.
HEADING
H.S. CODE
03.01
0301.1000.00
DESCRIPTION
03.02
2010/
2008/ 2011/ Levy VAT
2009
2012
Live fish.
- Ornamental fish
0301.9100.00
SU
Kg
10
10
Kg
10
10
Kg
10
10
Kg
10
10
Kg
10
10
Kg
10
10
Kg
10
10
Kg
10
10
- Other live fish :

-- Trout (Salmo truttaOncorhynchus ykiss,Oncorhynchus
0301.9200.00
clarki,Oncorhynchus aguabonita,Oncorhynchus gilae,

Oncorhynchus apache and Oncorhynchus
chrysogaster)...
-- Eels (Anguilla spp.).
0301.9300.00
-- Carp..
0301.9400.00
-- Bluefin tunas (Thunnus thynnus)
0301.9500.00
-- Southern bluefin tunas (Thunnus maccoyii)....
0301.9900.00
-- Other
0302.1100.00
Fish, fresh or chilled, excluding fish fillets

and other fish meat of heading 03.04
- Salmonidae, excluding livers and roes:
-- Trout (Salmo trutta,Oncorhynchus
mykiss,Oncorhynchus clarki,Oncorhynchus
aquabonita,Oncorhynchu gilae, Oncorcorhynchus apache
and Oncorhynchu chrysogaster)...
HEADING H.S. CODE
DESCRIPTION
26
SU
2010/
2008/
2011/ Levy VAT
2009
2012
0302.1200.00
-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus
gorbuscha, Oncorhynchus keta, Oncorhynchus

tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou
and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar)
and Danube salmon (Hucho hucho)
kg
10
10
-- Other.
kg
10
10
-- Halibut (Reinhardtius hippoglossoides, Hippoglossus

hippoglossus, Hippoglossus tenolepis)
kg
10
10
0302.2200.00
-- Plaice (Pleuronectesplatessa)..
kg
10
10
0302.2300.00
-- Sole (Solea spp.)
kg
10
10
0302.2900.00
-- Other.
kg
10
10
0302.1900.00
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,

Soleidae, Scophthalmidae and Citharidae), excluding livers
and roes :
0302.2100.00
- Tunas (of the genus Thunnus) skipjack or stripe-bellied

bonito (Euthynnus (Katsuwonus) pelamis), excluding livers
and roes :
0302.3100.00
-- Albacore or longfinned tunas (Thunnus lalunga)
kg
10
10
0302.3200.00
-- Yellowfin tunas (Thunnus albacares)....
kg
10
10
0302.3300.00
-- Skipjack or stripe-bellied bonito..
kg
10
10
0302.3400.00
-- Bigeye tunas (Thunnus obesus)....
kg
10
10
0302.3500.00
-- Bluefin tunas (Thunnus thymnus).
kg
10
10
0302.3600.00
-- Southern bluefin tunas (Thunnus maccoyii)
kg
10
10
0302.3900.00
-- Other
kg
10
10
0302.4000.00
- Herring (Clupea harengus, Clupea pallasii), excluding

livers and roes
kg
10
10
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus),

excluding livers and roe.
kg
10
10
0302.5000.00
27
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Other fish, excluding livers and roes :

-- Sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)...
kg
10
10
0302.6200.00
-- Haddock (melanogrammus aeglefinus)....
kg
10
10
0302.6300.00
-- Coalfish (Pollachius virens).
kg
10
10
0302.6400.00
-- Mackerel (Scomber scombrus, Scromber

australasicus, Scomber japonicus).
kg
10
10
0302.6500.00
-- Dogfish and other sharks.......
kg
10
10
0302.6600.00
-- Eels (Anguilla spp.).
kg
10
10
0302.6700.00
-- Swordfish (Xiphias gladius) ..
kg
10
10
0302.6800.00
-- Toothfish (Dissostichus spp.)
kg
10
10
0302.6900.00
-- Other...
kg
10
10
0302.7000.00
- Livers and roes....
kg
10
10
0302.6100.00
03.03
Fish, frozen, excluding fish fillets and other

fish meat of heading 03.04.
- Pacific salmon (Oncorhynchus nerka, Oncorhynchus

tschawytscha, Oncorhynchus kisutch, Oncorhynchus
maisou and Oncorhynchus rhodurus), excluding livers
and roes :
28
0303.1100.00
-- Sockeye salmon (red salmon) (Oncorhynchus nerka)
kg
10
10
0303.1900.00
-- Other.....
kg
10
10
Kg
10
10
- Other salmonidae, excluding livers and roes :

0303.2100.00
-- Trout (salmo trutta, Oncorhynchus mykiss,
Oncorhynchus clarki, Oncorhynchus aguabonita,

Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster) ...
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
-- Atlantic salmon (Salmo salar) and Danube salmon

(Hucho hucho) .....
kg
10
10
-- Other.
kg
10
10
-- Halibut (Reinhardtius hippoglossoides, Hippoglossus

hippoglossus, Hippoglossus stenolepis) ..
kg
10
10
0303.3200.00
-- Plaice (Pleuronectes platessa).....
kg
10
10
0303.3300.00
-- Sole (Solea spp.)........
kg
10
10
0303.3900.00
-- Other.....
kg
10
10
kg
10
10
0303.2200.00
0303.2900.00
- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,

Soleidae, Scophthalmidae and Citharidae), excluding
livers and roes :
0303.3100.00
- Tunas (of the genus Thunnus), skipjack or stripebellied Bonito (Euthynnus (Katsuwonus) pelamis),
excluding livers and roes :
0303.4100.00
-- Albacore or longfinned tunas (Thunnus alahunga)
29
0303.4200.00
-- Yellowfin tunas (Thunnus albacares)...
kg
10
10
0303.4300.00
-- Skipjack or strip-bellied bonito...
kg
10
10
0303.4400.00
-- Bigeye tunas (Thunnus obesus)
kg
10
10
0303.4500.00
-- Bluefin tunas (Thunnus thynnus).
kg
10
10
0303.4600.00
-- Southern bluefin tunas (Thunnus maccoyii)
kg
10
10
0303.4900.00
-- Other.
kg
10
10
kg
10
10
- Herrings (Clupea harengus, Clupea pallasii), and cod

(Gadus morhua, Gadus ogac, Gadus macrocephalus),
excluding livers and roes :
0303.5100.00
HEADING H.S. CODE
-- Herrings (Clupea harengus, Clupea pallasii)
DESCRIPTION
30
SU
2008/ 2010/
2009 2011/ Levy VAT
2012
0303.5200.00
-- Cod (Gadus morhua, Gadus ogac, Gadus

macrocephalus).
kg
10
10
- Swordfish (Xiphias gladius) and toothfish (Dissostichus

spp.), excluding livers and roses :
0303.6100.00
-- Swordfish (Xiphias gladius).
kg
10
10
0303.6200.00
-- Toothfish (Dissostichus spp)..
kg
10
10
-- Sardines (Sardina pilchardus, Sardinops spp.),

sardinella (Sardinella spp.), brisling or sprats (Sprattus
sprattus).....
kg
10
10
0303.7200.00
-- Haddock (Melanogrammus aeglefinus)..
kg
10
10
0303.7300.00
-- Coalfish (Pollachius virens)....
kg
10
10
0303.7400.00
-- Mackerel (Scomber scombrus, Scomber australasicus,

Scomber japonicus)...
kg
10
10
0303.7500.00
-- Dogfish and other sharks.
kg
10
10
0303.7600.00
-- Eels (Anguilla spp.).....
kg
10
10
0303.7700.00
-- Sea bass (Dicentrarchus labrax, Dicentrarchus

punctatus) ....
kg
10
10
0303.7800.00
-- Hake (merluccius spp Urophycis spp.).
kg
10
10
0303.7900.00
-- Other...
kg
10
10
0303.8000.00
- Livers and roes..
kg
20
20
- Other fish, excluding livers and roes :

0303.7100.00
03.04
Fish fillets and other fish meat (whether or

not minced), fresh, chilled or frozen.
- Fresh or chilled :
0304.1100.00
-- Swordfish (Xiphias gladius)..
kg
20
20
0304.1200.00
kg
20
20
0304.1900.00
-- Other..
kg
20
20
31
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Frozen fillets :
0304.2100.00
-- Swordfish (Xiphias gladius)
kg
20
20
0304.2200.00
kg
20
20
0304.2900.00
-- Other...
kg
20
20
- Other :
0304.9100.00
-- Swordfish (Xiphias gladius)
kg
20
20
0304.9200.00
-- Toothfish (Dissostichus spp)
kg
20
20
0304.9900.00
-- Other.
kg
20
20
- Flours, meals and pellets of fish, fit for human

consumption...
kg
10
10
- Livers and roes of fish, dried, smoked, salted or in

Brine..
kg
20
20
- Fish fillets, dried, salted or in brine, but not

Smoked..
kg
20
20
kg
20
20
03.05
Fish, dried, salted or in brine; smoked fish,

whether or not cooked before or during the
smoking process; flours, meals and pellets
of fish, fit for human consumption.
0305.1000.00
0305.2000.00
0305.3000.00
- Smoked fish, including fillets :

0305.4100.00
-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus

tachawytscha, Oncorhynchus kitsutch, Oncorhynchus
mascu and Oncorhynchus rhodurus), Atlantic salmon
(Salmo salar) and Danube salmon (hucho hucho)
0305.4200.00
-- Herrings (Clupea harengus, Clupea pallasii).
kg
20
20
0305.4900.00
-- Other...
kg
20
20
- Dried fish, whether or not salted but not smoked :

macrocephalus) :
0305.5100.52
--- Cod head ..
kg
10
10
0305.5100.53
--- Other .
kg
20
20
32
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
-- Other :
0305.5900.54
--- Other fish head .
kg
10
10
0305.5900.59
--- Other..
kg
20
20
- Fish, salted but not dried or smoked and fish in brine :

0305.6100.00
-- Herrings (Clupea harengus, Clupea pallasii)
kg
20
20
0305.6200.00

macrocephalus).
kg
20
20
0305.6300.00
-- Anchovies (Engraulis spp.)..
kg
20
20
0305.6900.00
-- Other
kg
20
20
-- Rock lobster and other sea crawfish (Palinurus spp.

Panulirus spp., Jasus spp.)
kg
20
20
0306.1200.00
-- Lobsters (Homarus spp.)...
kg
20
20
0306.1300.00
-- Shrimps and prawns.
kg
20
20
0306.1400.00
-- Crabs..
kg
20
20
0306.1900.00
-- Other, including flours, meals and pelletsof crustaceans,

fit for human consumption..
kg
20
20
-- Rock lobster and other sea crawfish (Palinurus

spp., Panulirus spp., Jasus pp.)..
kg
20
20
0306.2200.00
-- Lobsters (Homarus spp.).
kg
20
20
0306.2300.00
-- Shrimps and prawns
kg
20
20
0306.2400.00
-- Crabs..
kg
20
20
03.06
Crustaceans, whether in shell or not, live,

fresh, chilled, frozen, dried, salted or in
brine; Crustaceans, in shell, cooked by
steaming or by boiling in water, whether or
not chilled, frozen, dried, salted or in brine;
flours, meals and pellets of crustaceans fit for
human consumption
- Frozen :
0306.1100.00
- Not frozen :
0306.2100.00
33
Levy
VAT
HEADING
H.S. CODE
0306.2900.00
03.07
DESCRIPTION
-- Other, including flours meals and pellets of

crustaceans, fit for human consumption...
SU
2008/
2009
2010/
2011/
2012
kg
20
20
kg
20
20
kg
20
20
kg
20
20
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.
0307.1000.00
- Oysters
- Scallops, including queen scallops of the genera
Pecten, Chlamys or Placopecten :
0307.2100.00
-- Live, fresh or chilled.
0307.2900.00
-- Other.
- Mussels (Mytilus spp., Perna spp.) :
0307.3100.00
-- Live, fresh or chilled
kg
20
20
0307.3900.00
-- Other.
kg
20
20
- Cuttle fish (Sepia officinalis, Rossia macrosoma,

Sepiola spp.) and squid (Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.) :
0307.4100.00
kg
20
20
0307.4900.00
-- Other...
kg
20
20
- Octopus (Octopus spp.) :

0307.5100.00
-- Live, fresh or chilled...
kg
20
20
0307.5900.00
-- Other..
kg
20
20
0307.6000.00
- Snails, other than sea snails.
kg
20
20
- Other, including flours, meals and pellets of aquatic

invertebrates other than crustaceans, fit for human
consumption :
34
Levy
VAT
0307.9100.00
kg
-- Other..
kg
0307.9900.00
20
20
20
20
Chapter 4
Dairy Produce; birds eggs; natural honey;edible products of animal origin,
not elsewhere specified or included
Notes.
1. - The expression milk means full cream milk or partially or completely skimmed milk.
2. - For the purposes of heading 04.05:
(a)
The term butter means natural butter, whey butter or recombined butter (fresh, salted 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, neutralizing salts and cultures of
harmless lactic-acid-producing bacteria.
(b)
The expression dairy spreads means a spreadable emulsion of the water-in-oil type, containing milkfat as the only
fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
3. - Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese
in heading 04.06 provided that they have the three following characteristics:
(a)
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 (heading 17.02); or
(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins,
calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
Subheading Notes .
1. - For the purposes of subheading 0404.10, the expression modified whey means products consisting of whey constituents
that is whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey
constituents have been added, and products obtained by mixing natural whey constituents.
2. - For the purposes of subheading 0405.10 the term butter does not include dehydrated butter or ghee (subheading
0405.90).
35
Import Duty Rates

SU
HEADING
H.S. CODE
DESCRIPTION
36
2008/
2009
2010/
2011/
2012
Levy
VAT
04.01
0401.1000.11
0401.1000.19
0401.2000.00
04.02
0401.3000.00
Milk and cream, not concentrated nor

containing added sugar or other sweetening
matter.
- Of a fat content, by weight not exceeding 1%
-- Powder, granules weight 25kg or more .
-- Others ...
Kg
kg
5
20
5
20
5
5
- Of a fat content, by weight, exceeding 1% but not

exceeding 6%.......
kg
20
20
- Of a fat content, by weight, exceeding 6%...
kg
20
20
kg
--- The sale of which is reserved exclusively for

Pharmacists....
kg
20
--- Other
kg
20
kg
---- The sale of which is reserved exclusively for

Pharmacists
kg
20
---- Other
kg
20
kg
---- The sale of which is reserved exclusively for

Pharmacists..
kg
20
---- Other .
kg
20
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% :
0402.1010.00
-- In packings of 25 Kg or more .
-- In packings of less than 25 Kg :
0402.1021.00
0402.1029.00
- In powder, granules or other solid forms, of a fat

content, by weight, exceeding 1.5% :
-- Not containing added sugar or other sweetening
matter :
0402.2110.00
--- In packings of 25 Kg or more...

--- In packings of less than 25 Kg :
0402.2121.00
0402.2129.00
-- Other, including liquid form :

0402.2910.00
--- In packings of 25 Kg or more...

--- In packings of less than 25 Kg :
0402.2921.00
0402.2929.00
37
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other :
-- Not containing added sugar or other sweetening
Matter:
0402.9100.92
--- In bulk not less than 25kg ...............
kg
10
10
0402.9100.99
--- Other, in retail pack ............
kg
20
20
0402.9900.00
-- Other.......
kg
20
20
0403.1010.00
- Yogurt :
-- Natural
kg
20
20
0403.1020.00
-- Containing added fruit ..
kg
20
20
0403.1030.00
-- Containing added Cocoa
kg
20
20
0403.1090.00
-- Other ..
kg
20
20
Buttermilk, curdled milk and cream, yogurt,

kephir and other fermented or acidified milk
and cream, whether or not concentrated or
matter or flavoured or containing added
fruit, nuts or cocoa.
04.03
- Other :
0403.9000.91
-- In powder form.
kg
20
0403.9000.99
-- In other forms
kg
20
20
- Whey and modified whey, whether or not

concentrated or containing added sugar or other
sweetening matter
kg
20
- Other
kg
20
20
kg
20
20
Whey, whether or not concentrated or

matter; products consisting of natural milk
constituents, whether or not containing
added sugar or other sweetening matter, not
elsewhere specified or included.
04.04
0404.1000.00
0404.9000.00
04.05
Butter and other fats and oils derived

from milk; dairy spreads.
0405.1000.00
- Butter..
38
0405.2000.00
HEADING
- Dairy spreads.
H.S. CODE
DESCRIPTION
kg
20
SU
20
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other :
0405.9000.91
-- Anhydrous Milk Fat .....
kg
0405.9000.99
-- Other ..
kg
20
- Fresh (unripened or uncured) cheese, including

whey cheese, and curd...
kg
20
20
0406.2000.00
- Grated or powdered cheese, of all kinds
kg
20
20
0406.3000.00
- Processed cheese, not grated or powdered
kg
20
20
0406.4000.00
- Blue-veined cheese and other cheese containing

veins produced by Penicillinium roqueforti.
kg
20
20
- Other cheese...
kg
20
20
0407.0000.00 - Birds eggs, in shell, fresh, preserved or

cooked
kg
20
20
04.06
Cheese and curd.

0406.1000.00
0406.9000.00
04.07
04.08
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
matter.
- Egg yolks :
0408.1100.00
-- Dried..
kg
20
20
0408.1900.00
-- Other...
kg
20
20
- Other :
0408.9100.00
-- Dried..
kg
20
20
0408.9900.00
-- Other..
kg
20
20
04.09
0409.0000.00 - Natural honey......
kg
20
20
04.10
0410.0000.00 - Edible products of animal origin, not
39
elsewhere specified or included
5
kg
20
20
Chapter 5
Products of animal origin, not elsewhere specified or included
Notes.
(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 foreskins) other than goods of heading 05.05 and parings and similar waste of raw hides
or skins of heading 05.11 (Chapter 41 or 43);
2. -
(c)
Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d)
Prepared knots or tufts for broom or brush making (heading 96.03).
For the purposes of heading 05.01, the sorting of hair by length (provided the root end and tip ends respectively are not
arranged together) shall be deemed not to constitute working.
3. - Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the
teeth of all animals are regarded as ivory.
4. - Throughout the Nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
40
2010/
2011/
2012
Levy
VAT
05.01
0501.0000.00 - Human hair, unworked, whether or not

washed or scoured; waste of human hair
05.02
- Pigs, hogs or boars bristles and hair and waste

thereof..
kg
- Other....
kg
kg
Pigs, hogs or boars bristles and hair; badger

hair and other brush making hair; waste of
such bristles or hair.
0502.1000.00
0502.9000.00
- Reserved.
[05.03]
05.04
kg
0504.0000.00 - Guts, bladders and stomachs of animals

(other than fish), whole and pieces thereof,
fresh, chilled, frozen, salted, in brine, dried
or smoked....
05.05
Skins and other parts of birds, with their

feathers or down, feathers and parts of feathers
(whether or not with trimmed edges) and down,
not further worked than cleaned, disinfected or
treated for preservation; powder and waste of
feathers or parts of feathers.
0505.1000.00
- Feathers of a kind used for stuffing; down.....
kg
0505.9000.00
- Other.
kg
SU
2008/
2009
HEADING
H.S. CODE
DESCRIPTION
41
2010/
2011/
2012
Levy
VAT
05.06
Bones and horn-cores, unworked, defatted,

simply prepared (but not cut to shape), treated
with acid or degelatinised; powder and waste of
these products.
0506.1000.00
- Ossein and bones treated with acid.....
kg
0506.9000.00
- Other ....
kg
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.
05.07
- Ivory; ivory powder and waste :
05.08
0507.1010.00
-- Elephant tasks ..
kg
0507.1090.00
-- Other Ivory including pawder and waste ...
kg
0507.9000.00
- Other.....
kg
kg
kg
kg
-- Products of fish or crustaceans, molluscs or other

aquatic invertebrates; dead animals of Chapter 3...
kg
-- Other...
kg
0508.0000.00 - Coral and similar materials, unworked or

simply prepared but not otherwise worked;
shells of molluscs, crustaceans or
echinoderms and cuttle-bone, unworked or
simply prepared but not cut to shape, powder
and waste thereof.
[05.09]
05.10
Reserved.
0510.0000.00 - Ambergris, castoreum, civet and musk;
cantharides; bile, whether or not dried;
glands and other animal products used in the
preparation of pharmaceutical products,
fresh, chilled, frozen or otherwise
provisionally preserved....
05.11
Animal products not elsewhere specified or

included; dead animals of Chapter 1 or 3,
unfit for human consumption.
0511.1000.00
- Bovine semen..
- Other :
0511.9100.00
0511.9900.00
Section II
42
VEGETABLE PRODUCTS
Note.
1. -
In this Section the term pellets means products which have been agglomerated either directly by compression or by
the addition to 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 heading 06.01, this Chapter covers only live trees and good (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 heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets,
floral baskets, wreaths and similar articles made wholly or 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
heading 97.01.
HEADING
06.01
06.02
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Bulbs, tubers, tuberous roots, corms,

crowns and rhizomes, dormant, in growth or
in flower; chicory plants and roots other than
roots of heading 12.12.
0601.1000.00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,
dormant .
0601.2000.00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,

in growth or in flower; chicory plants and roots
0602.1000.00 - Unrooted cuttings and slips...
0602.2000.00 - Trees, shrubs and bushes, grafted or not, of kinds which

bear edible fruit or nuts...
0602.3000.00 - Rhododendrons and azaleas, grafted or not.
0602.4000.00 - Roses, grafted or not.
0602.9000.00 - Other
kg
Other live plants (including their roots),

cuttings and slips; mushroom spawn.
43
HEADING
06.03
H.S.
CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Cut flowers and flower buds of a kind

suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached,
impregnated or otherwise prepared.
- Fresh :
06.04
0603.1100.00 -- Roses .
kg
20
20
0603.1200.00 -- Carnations
kg
20
20
0603.1300.00 -- Orchids .
kg
20
20
0603.1400.00 -- Chrysanthemums .
kg
20
20
0603.1900.00 -- Other
kg
20
20
0603.9000.00 - Other.
kg
20
20
kg
20
20
0604.9100.00 -- Fresh.
kg
20
20
0604.9900.00 -- Other..
kg
20
20
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.
0604.1000.00 - Mosses and lichens.
- Other :
44
Chapter 7
Edible vegetables and certain roots and tubers
Notes.
1. - This Chapter does not cover forage products of heading 12.14.
2. - In headings 07.09, 07.10, 07.11 and 07.12 the word vegetables includes edible mushrooms, truffles, olives, capers,
marrows, pumpkins, aubergines, sweet corn (Zea mays var, saccharata), fruits of the genus Capsicum or of the genus
Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3. - Heading 07.12 covers all dried vegetable of the kinds falling in headings 07.01 to 07.11, other than:
(a) dried leguminous vegetables, shelled (heading 07.13);
(b) sweet corn in the forms specified in headings 11.02 to 11.04;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);
(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (Heading 11.06).
4. - However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this
Chapter (heading 09.04).
HEADING
H.S. CODE
DESCRIPTION
SU
2010/
2011/
2012
Potatoes, fresh or chilled.
07.01
07.02
2008/
2009
0701.1000.00
- Seed.......
kg
0701.9000.00
- Other.....
kg
20
20
kg
20
20
0702.0000.00 - Tomatoes, fresh or chilled....
07.03
Onions, shallots, garlic, leeks and other

alliaceous vegetables, fresh or chilled.
0703.1000.00
- Onions and shallots..
kg
20
20
0703.2000.00
- Garlic.
kg
20
20
0703.9000.00
- Leeks and other alliaceous vegetables..
kg
20
20
07.04
Cabbages, cauliflowers, kohlarabi, kale and

similar edible brassicas, fresh or chilled.
0704.1000.00
- Cauliflowers and headed broccoli..
kg
20
20
0704.2000.00
- Brussels sprouts...
kg
20
20
0704.9000.00
- Other..
kg
20
20
45
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
Import
Duty/Levy/VAT
2008/
2009
2010/
2011/
2012
Lettuce (Lactuca sativa) and chicory (Cichorium

spp.), fresh or chilled.
07.05
- Lettuce :
0705.1100.00
-- Cabbage lettuce (head lettuce)...
kg
20
20
0705.1900.00
-- Other...
kg
20
20
- Chicory :
0705.2100.00
-- Witloof chicory (Cichorium intybus var. foliosum)
kg
20
20
0705.2900.00
-- Other..
kg
20
20
Carrots, turnips, salad beetroot, salsify,

celeriac, radishes and similar edible roots,
fresh or chilled.
07.06
07.07
0706.1000.00
- Carrots and turnips
kg
20
20
0706.9000.00
- Other..
kg
20
20
0707.0000.00 - Cucumbers and gherkins, fresh or chilled
kg
20
20
Leguminous vegetables, shelled or unshelled,

fresh or chilled.
07.08
0708.1000.00
- Peas (Pisum sativum)...
kg
20
20
0708.2000.00
- Beans (Vigna spp., Phaseolus)
kg
20
20
0708.9000.00
- Other leguminous vegetables spp.)..
kg
20
20
Other vegetables, fresh or chilled.
07.09
0709.2000.00
- Asparagus....
kg
20
20
0709.3000.00
- Aubergines (egg-plants).
kg
20
20
0709.4000.00
- Celery other than celeriac.....
kg
20
20
46
Levy
VAT
- Mushrooms and truffles :

0709.5100.00
HEADING
H.S. CODE
-- Mushrooms of the genus Agaricus.
DESCRIPTION
kg
SU
20
2008/
2009
47
20
2010/
2011/
2012
Levy
VAT
0709.5900.00
-- Other
kg
20
20
0709.6000.00
- Fruits of the genus Capsicum or of the genus Pimenta.
kg
20
20
0709.7000.00
- Spinach, New Zealand spinach and orache spinach

(garden spinach) ....
kg
20
20
-- Sweet corn ...
kg
20
20
-- Other ..
kg
20
20
kg
20
20
- Other :
0709.9010.00
0709.9090.00
Vegetables (uncooked or cooked by steaming or

boiling in water), frozen.
07.10
0710.1000.00
- Potatoes.....
- Leguminous vegetables, shelled or unshelled :
0710.2100.00
-- Peas (Pisum sativum)..
kg
20
20
0710.2200.00
-- Beans (Vigna spp., Phaseolus spp.).
kg
20
20
0710.2900.00
-- Other....
kg
20
20
0710.3000.00
- Spinach, New Zealand spinach and orache spinach

(garden spinach) ..
kg
20
20
0710.4000.00
- Sweet corn.
kg
20
20
0710.8000.00
- Other vegetables....
kg
20
20
0710.9000.00
- Mixtures of vegetables....
kg
20
20
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.
07.11
0711.2000.00
- Olives.....
kg
20
20
0711.4000.00
- Cucumbers and gherkins.....
kg
20
20
- Mushrooms and truffles :

0711.5100.00
-- Mushrooms of the genus Agaricus
kg
20
20
0711.5900.00
-- Other.....
kg
20
20
0711.9000.00
- Other vegetables; mixtures of vegetables...
kg
20
20
48
HEADING H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
20
20
Dried vegetables, whole, cut, sliced, broken or in

powder, but not further prepared.
07.12
0712.2000.00
- Onions.
- Mushrooms, wood ears (Auricularia spp.), jelly fungi
(Tremella spp.) and truffles :
0712.3100.00
-- Mushrooms of the genus Agaricus ..
kg
20
20
0712.3200.00
-- Wood ears (Auricularia spp.).....
kg
20
20
0712.3300.00
-- Jelly fungi (Trumella spp.).
kg
20
20
0712.3900.00
-- Other.....
kg
20
20
0712.9000.00
- Other vegetables, mixtures of vegetables
kg
20
20
07.13
Dried leguminous vegetables, shelled, whether or

not skinned or split:
0713.1000.00
- Peas (Pisum sativum)
kg
20
20
0713.2000.00
- Chickpeas (garbanzos) ..
kg
20
20
-- Beans of the species Vigna mungo (L.) Hepper or Vigna

radiata (L.) Wilczek ..
kg
20
20
-- Small red (Adzuki) beans (Phaseolus or Vigna

angularis)
kg
20
20
-- Kidney beans, including white pea beans (Phaseolus

vulgaris)..
kg
20
20
0713.3900.00
-- Other..
kg
20
20
0713.4000.00
- Lentils.......
kg
20
20
0713.5000.00
- Broad beans (Vicia faba var. major) and horse beans

(Vicia faba var. equina, Vicia faba var. minor)..
kg
20
20
-- Other......
kg
20
20
- Beans (Vigna spp., Phaseolus spp.) :

0713.3100.00
0713.3200.00
0713.3300.00
0713.9000.00
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.
07.14
0714.1000.00
- Manioc (cassava)...
kg
20
20
0714.2000.00
- Sweet potatoes..
kg
20
20
kg
20
20
- Other :
0714.9010.00
-- Yams ..........
49
Levy
VAT
0714.9090.00
-- Other ..........
kg
20
20
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 th following purposes:
(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of
sorbic acid or potassium sorbate),
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of
glucose syrup), provided that they retain the character of dried fruit or dried nuts.
DESCRIPTION
HEADING
SU
H.S. CODE
08.01
2008/
2009
2010/
2011/
2012
Levy
VAT
Coconuts, Brazil nuts and cashew nuts, fresh or

dried, whether or not shelled or peeled.
- Coconuts :
0801.1100.00
-- Desiccated...
kg
20
20
0801.1900.00
-- Other..
kg
20
20
- Brazil nuts :
0801.2100.00
-- In shell...
kg
20
20
0801.2200.00
-- Shelled...
kg
20
20
- Cashew nuts :
0801.3100.00
-- In shell...
kg
20
20
0801.3200.00
-- Shelled.
kg
20
20
08.02
Other nuts, fresh or dried, whether or not

shelled or peeled.
- Almonds :
0802.1100.00
-- In shell.
kg
20
20
0802.1200.00
-- Shelled.
kg
20
20
- Hazelnuts or filberts (Corylus spp.) :
50
0802.2100.00
-- In shell......
kg
0802.2200.00
-- Shelled.
kg
DESCRIPTION
HEADING
SU
H.S. CODE
20
20
20
20
5
5
2008/
2009
2010/
2011/
2012
Levy
VAT
- Walnuts:
0802.3100.00
-- In shell...
kg
20
20
0802.3200.00
-- Shelled.
kg
20
20
0802.4000.00
- Chestnuts (Castanea spp.)
kg
20
20
0802.5000.00
- Pistachios.
kg
20
20
0802.6000.00
- Macadamia nuts ..
kg
20
20
- Other :
51
08.03
0802.9010.00
-- Kola nuts.
kg
20
20
0802.9090.00
-- Other.
kg
20
20
0803.0000.00
- Bananas, including plantains, fresh or dried

:
0803.0010.00
-- Fresh Plantains
kg
20
20
0803.0020.00
-- Fresh Bananas
kg
20
20
0803.0090.00
-- Other, Dried ..
kg
20
20
Dates, figs, pineapples, avocados, guavas,

mangoes and mangosteens, fresh or dried.
08.04
0804.1000.00
- Dates...
kg
0804.2000.00
- Figs..
kg
20
20
0804.3000.00
- Pineapples....
kg
20
20
0804.4000.00
- Avocados.
kg
20
20
- Guavas, mangoes and mangostee :

0804.5010.00
-- Mangoes
kg
20
20
0804.5090.00
-- Other
kg
20
20
kg
20
20
08.05
Citrus fruit, fresh or dried.

0805.1000.00
HEADING
H.S. CODE
0805.2000.00
- Oranges.
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Mandarins (including tangerines and satsumas);

clementines, wilkings and similar citrus hybrids.
kg
20
20
0805.4000.00
- Grapefruit, including pomelos....
kg
20
20
0805.5000.00
- Lemons (Citrus limon, Citrus limomum) and limes

(Citrus aurantifolia, Citrus latifolia)...
kg
20
20
- Other..
kg
20
20
Kg
20
20
0805.9000.00
08.06
Grapes, fresh or dried.

0806.1000.00
- Fresh...
52
Levy
VAT
0806.2000.00
08.07
- Dried....
kg
20
20
Melons (including watermelons) and papaws

(papayas), fresh.
- Melons (including watermelons) :
0807.1100.00
-- Watermelons.......
kg
20
20
0807.1900.00
-- Other..
kg
20
20
0807.2000.00
- Papaws (papayas)..
kg
20
20
08.08
Apples, pears and quinces, fresh.

0808.1000.00
- Apples.
kg
20
20
0808.2000.00
- Pears and quinces.
kg
20
20
08.09
Apricots, cherries, peaches (including

nectarines), plums and sloes, fresh.
0809.1000.00
- Apricots....
kg
20
20
0809.2000.00
- Cherries
kg
20
20
0809.3000.00
- Peaches, including nectarines.
kg
20
20
0809.4000.00
- Plums and sloes.
kg
20
20
kg
20
20
08.10
HEADING
Other fruit, fresh..

0810.1000.00
- Strawberries...
H.S. CODE
DESCRIPTION
SU
Import
Duty/Levy/VAT
2008/
2009
53
2010/
2011/
2012
Levy
VAT
0810.2000.00
- Raspberries, blackberries, mulberries and loganberries.
kg
20
20
0810.4000.00
- Cranberries, bilberries and other fruits of the

genus Vaccinium
kg
20
20
0810.5000.00
- Kiwifruit....
kg
20
20
0810.6000.00
- Durians.
kg
20
20
0810.9000.00
- Other.
kg
20
20
08.11
Fruit and nuts, uncooked or cooked by

steaming or boiling in water, frozen, whether
or not containing added sugar or other
sweetening matter.
0811.1000.00
- Strawberries
kg
20
20
0811.2000.00
- Raspberries, blackberries, mulberries, loganberries, black,

white or red currants and gooseberries
kg
20
20
- Other..
kg
20
20
- Cherries
kg
20
20
- Other
kg
20
20
0811.9000.00
Fruits 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.
08.12
0812.1000.00
.
0812.9000.00
08.13
Fruit, dried, other than that of headings 08.01

to 08.06; mixtures of nuts or dried fruits of this
Chapter.
0813.1000.00
- Apricots...
kg
20
20
0813.2000.00
- Prunes
kg
20
20
0813.3000.00
- Apples....
kg
20
20
- Other fruit :
08.14
0813.4010.00
-- Tamarines ....
kg
20
20
0813.4090.00
-- Other .
kg
20
20
0813.5000.00
- Mixtures of nuts or dried fruits of this Chapter
kg
20
20
0814.0000.00 - Peel of citrus fruit or melons (including

watermelons), fresh, frozen, dried or
provisionally preserved in brine, in sulphur
water or in other preservative solutions....
kg
Chapter 9
Coffee, tea, mate and spices
54
Notes.
1. - Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.
The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in
paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential
character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting
mixed condiments or mixed seasonings are classified in heading 21.03.
2. - This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
HEADING
H.S. CODE
09.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Coffee, whether or not roasted or

decaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any
proportion.
- Coffee, not roasted :
-- Not decaffeinated :
--- Arabica :
0901.1111.00
---- Cherry red .
kg
20
20
0901.1114.00
---- Extra prima, prima superior ..
kg
20
20
0901.1117.00
---- Normal, Small, very small sized .
kg
20
20
0901.1119.00
---- Other ...
kg
20
20
5
5
--- Robusta :
0901.1121.00
---- Cherry red
kg
20
20
0901.1124.00
---- Extra prima, prima superior ..
kg
20
20
0901.1127.00
kg
20
20
0901.1129.00
---- Other ...
kg
20
20
--- Arabusta :
0901.1131.00
---- Cherry red
kg
20
20
0901.1134.00
---- Extra prima, prima superior .
kg
20
20
0901.1137.00
kg
20
20
0901.1139.00
---- Other ....
kg
20
20
55
5
5
5
5
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
--- Liberica :
0901.1141.00
0901.1144.00
---- Cherry red ..
kg
---- Extra prima, prima superior
kg
20
20
20
20
5
5
0901.1147.00
---- Normal, Small, very small sized
kg
20
20
0901.1149.00
---- Other ..
kg
20
20
--- Other types :

0901.1151.00
---- Cherry red
kg
20
20
0901.1154.00
---- Extra prima, prima superior .
kg
20
20
0901.1157.00
---- Normal, Small, very small sized
kg
20
20
0901.1159.00
---- Other ..
kg
20
20
-- Decaffeinated :
0901.1210.00
--- Robusta .
kg
20
20
0901.1220.00
--- Arabusta ...
kg
20
20
0901.1290.00
--- other ....
kg
20
20
kg
kg
20
20
0901.2120.00
-- Not Decaffeinated :
--- Uncrushed...
--- Crushed
20
20
5
5
0901.2200.00
-- Decaffeinate...
kg
20
20
0901.9000.00
- Other.
kg
10
10
- Green tea (not fermented) in immediate packings

of a content not exceeding 3kg ....
kg
20
10
0902.2000.00
- Other green tea (not fermented).
kg
10
10
0902.3000.00
- Black tea (fermented) and partly fermented tea,

in immediate packings of a content not exceeding
3k...
kg
10
10
- Other black tea (fermented) and other partly

fermented tea.
kg
10
10
09.03
0903.0000.00 - Mate .
kg
10
20
09.04
Pepper of the genus Piper; dried or crushed or

ground fruits of the genus capsicum or of the
genus Pimenta.
- Coffee roasted :
0901.2110.00
09.02
Tea, whether or not flavoured.

0902.1000.00
0902.4000.00
56
HEADING
H.S. CODE
DESCRIPTION
SU
Import
Duty/Levy/VAT
2008/
2009
2010/
2011/
2012
Levy
VAT
- Pepper :
09.05
0904.1100.00
-- Neither crushed nor ground.
kg
20
20
0904.1200.00
-- Crushed or ground....
kg
20
20
0904.2000.00
- Fruits of the genus Capsicum or of the genus

Pimenta, dried or crushed or ground.
kg
20
20
0905.0000.00 - Vanilla.
kg
20
20
Cinnamon and cinnamon-tree flowers.
09.06
- Neither crushed nor ground :

0906.1100.00
-- Cinnamon (Cinamomum zeylanicum Blume) ...
kg
20
20
0906.1900.00
-- Other ....
kg
20
20
0906.2000.00
- Crushed or ground.
kg
20
20
09.07
0907.0000.00 - Cloves (whole fruit, cloves and stems)..
kg
20
20
09.08
Nutmeg, mace and cardamoms.

20
20
20
20
5
5
0908.1000.00
- Nutmeg.....
0908.2000.00
- Mace...
kg
kg
0908.3000.00
- Cardamoms..
kg
20
20
09.09
Seeds of anise, badian, fennel, coriander,

cumin or caraway; juniper berries.
0909.1000.00
- Seeds of anise or badian.
kg
20
20
0909.2000.00
- Seeds of coriander.
kg
20
20
0909.3000.00
- Seeds of cumin.
kg
20
20
0909.4000.00
- Seeds of caraway.
kg
20
20
0909.5000.00
- Seeds of fennel; jiniper berries..
kg
20
20
09.10
Ginger, saffron, turmeric (curcuma), thyme,

bay leaves, curry and other spices.
0910.1000.00
- Ginger.....
kg
20
20
0910.2000.00
- Saffron...
kg
20
20
0910.3000.00
- Turmeric (curcuma)
kg
20
20
kg
20
20
- Other spices :
0910.9100.00
-- Mixtures referred to in Note 1 (b) to this Chapter.
57
0910.9900.00
-- Other.....
kg
20
20
Chapter 10
Cereals
Notes.
1. -
(A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are
present, whether or not in the ear or on the stalk.
(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled,
polished, glazed, parboiled or broken remains classified in heading 10.06.
2. - Heading 10.05 does not cover sweet corn (Chapter 7).

Subheading Note.
1. -
The term durum wheat means wheat of the Triticum durum species and the hybrids derived from the inter-specific
crossing of Triticum durum which have the same number (28) of chromosomes as that species.
HEADING
H.S. CODE
10.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
Wheat and meslin.

1001.1000.00
- Durum wheat.
kg
1001.9000.00
- Other....
kg
10.02
1002.0000.00
- Rye...
kg
10.03
1003.0000.00
- Barley...
kg
10.04
1004.0000.00
- Oats..
kg
10.05
Maize (corn).
1005.1000.00
- Seed.
kg
1005.9000.00
- Other
kg
Rice.
10.06
- Rice in the husk (paddy or rough) :

1006.1010.00
-- Seed ..
kg
1006.1090.00
-- Other ...
kg
1006.2000.00
- Husked (brown) rice.
kg
- Semi-milled or wholly milled rice, whether or not

polished or glazed :
10.07
1006.3010.00
-- In packings of more than 5 kg or in bulk ..
kg
10
10
20
1006.3090.00
-- In packing of at least 5 kg .
kg
10
10
20
1006.4000.00
- Broken rice.
kg
10
10
20
1007.0000.00
- Grain sorghum..
kg
kg
10.08
Buckwheat, millet and canary seed; other cereals.

1008.1000.00
- Buckwheat...........
58
VAT
1008.2000.00
- Millet..........................
kg
1008.3000.00
- Canary seed.............
kg
1008.9000.00
- Other cereals...........
kg
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 (heading 09.01 or 21.01);
(b)
Prepared flours, groats, meals or starches of heading 19.01;
(c)
Corn flakes or other products of heading 19.04;
(d)
Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(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 heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always
classified in heading 11.04.
(B)
Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the
percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not
less, by weight,than that shown against the cereal concerned. Otherwise, they fall in heading 11.03 or 11.04.
Rate of passage through a
Sieve with an aperture of
Cereal
(1)
Wheat and rye
Barley ....
Oats ..
Maize (corn) and grain .
Sorghum .
Rice ..
Buckwheat .
Starch
content
(2)
45%
45%
45%
45%
45%
45%
Ash
content
(3)
2.5%
3%
5%
2%
1.6%
4%
59
315
micrometres
(microns)
(4)
80%
80%
80%
80%
80%
500
micrometres
(microns)
(5)
90%
-
3. - For the purposes of heading 11.03, the terms groats and meal mean product 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 2mm;
(b)
HEADING
in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with
an aperture of 1.25mm.
H.S. CODE
DESCRIPTION
11.01
1101.0000.00 - Wheat or meslin flour..
11.02
Cereal flours other than of wheat or meslin.
SU
Import
Duty/Levy/VAT
2008/
2009
2010/
2011/
2012
kg
35
35
1102.1000.00
- Rye flour
kg
20
20
1102.2000.00
- Maize (corn) flour
kg
35
35
- Other :
1102.9010.00
-- Of millet or Sorghum..
kg
35
35
1102.9090.00
-- Of other Cereals
kg
20
20
11.03
Cereal groats, meal and pellets.

- Groats and meal :
11.04
1103.1100.00
-- Of wheat .
kg
1103.1300.00
-- Of maize (corn).
kg
10
10
1103.1900.00
-- Of other cereals.
kg
10
10
1103.2000.00
- Pellets.
kg
10
10
Cereal grains otherwise worked (for example,

hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of heading 10.06; germ of
cereals, whole, rolled, flaked or ground.
60
Levy
VAT
- Rolled or flaked grains :
HEADING
1104.1200.00
-- Of Oats..
kg
1104.1900.00
-- Of other cereals..
kg
H.S.
CODE
DESCRIPTION
10
10
10
10
Import
Duty/Levy/VAT
SU
2008/
2009
2010/
2011/
2012
- Other worked grains (for example, hulled, pearled, sliced

or kibbled) :
1104.2200.00
-- Of oats......
kg
10
10
1104.2300.00
-- Of maize (corn).....
kg
10
10
1104.2900.00
-- Of other cereals.
kg
10
10
1104.3000.00
- Germ of cereals, whole, rolled, flaked or ground
kg
10
10
Flour, meal, powder, flakes, granules and

pellets of potatoes.
11.05
1105.1000.00
- Flour, meal and powder....
kg
10
10
1105.2000.00
- Flakes, granules and pellets..
kg
10
10
kg
20
20
kg
20
20
Flour, meal and powder of the dried

leguminous vegetables of heading 07.13, of
sago or of roots or tubers of heading 07.14 or of
the products of Chapter 8.
11.06
1106.1000.00
- Of the dried leguminous vegetables of heading 07.13

- Of sago or of roots or tubers of heading 07.14 :
1106.2010.00
-- Of Cassava (including Cassava flakes or Gari)..
61
Levy
VAT
1106.2020.00
-- Of Yams .
kg
20
20
1106.2090.00
-- Of other roots and tubers or sago..
kg
20
20
1106.3000.00
- Of the products of Chapter 8..
kg
20
20
11.07
HEADING
Malt, whether or not roasted.

1107.1000.00
- Not roasted
kg
1107.2000.00
- Roasted..
kg
H.S. CODE
11.08
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Starches; inulin.
- Starches :
-- Wheat starch :
1108.1100.10
--- Pharmaceutical Grade.
kg
20
10
1108.1100.11
--- Other..
kg
35
10
-- Maize (corn) starch :

1108.1200.12
--- Pharmaceutical Grade ....
kg
20
10
1108.1200.13
--- Other .
kg
35
10
-- Potato starch :
1108.1300.14
--- Pharmaceutical Grade.....
kg
20
10
1108.1300.15
--- Other ....
kg
35
10
-- Manioc (cassava) starch :

1108.1400.16
--- Pharmaceutical Grade.....
kg
20
10
1108.1400.17
--- Other .
kg
35
10
62
Levy
VAT
-- Other Starches :
11.09
1108.1900.18
--- Pharmaceutical Grade .....
kg
20
10
1108.1900.19
--- Other .
kg
35
10
1108.2000.00
- Inulin
kg
10
10
1109.0000.00 - Wheat gluten, whether or not dried.
kg
10
10
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains,
seeds and fruit; industrial or medicinal plants; straw and fodder
Notes.
1. -
Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard
seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or
08.02 or to olives (Chapter 7 or Chapter 20).
2. -
Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been
partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to
residues of headings 23.04 to 23.06.
3. -
For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable
seeds, seeds of forest trees, seed of fruit trees, seeds of vetches (other than those of the species Victia faba) or of
lupines are to be regarded as seeds of a kind used for sowing.
Heading 12.09 does not, however, apply to the following even if for sowing :
(a)
(b)
(c)
(d)
4. -
Leguminous vegetables or sweet corn (Chapter 7);

Spices or other products of Chapter 9;
Cereals (Chapter 10); or
Products of headings 12.01 to 12.07 or 12.11.
Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage, ginseng, hyssop, liquorice, all
species of mint, rosemary, rue, sage and wormwood.
Heading 12.11 does not, however, apply to :
63
(a)
(b)
(c)
5. -
Medicaments of Chapter 30;

Perfumery, cosmetic or toilet preparations of Chapter 33; or
Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.
For the purposes of heading 12.12, the term seaweeds and other algae does not include :
(a)
(b)
(c)
Dead single-cell micro-organisms of heading 21.02;

Cultures of micro-organisms of heading 30.02; or
Fertilizers of heading 31.01 or 31.05.
Subheading Note.
1.
For the purposes of subheading 1205.10, the expression low erucic acid rape or colza seeds means rape or colza
seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid
component which contains less than 30 micromoles of glucosinolates per gram.
HEADING
H.S. CODE
DESCRIPTION
64
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
12.01
1201.0000.00 - Soya beans, whether or not broken
12.02
kg
10
10
Ground-nuts, not roasted or otherwise cooked,

whether or not shelled or broken.
- In shell :
1202.1010.00
-- Seeds.
kg
1202.1020.00
-- Used for manufacturing oil.
kg
5
5
1202.1090.00
-- Other.
kg
- Shelled, whether or not broken :

1202.2010.00
-- Seeds.
kg
1202.2020.00
-- Used for manufacturing oil...
kg
1202.2090.00
-- Other..
kg
12.03
1203.0000.00 - Copra...
kg
5
5
12.04
1204.0000.00 - Linseed, whether or not broken....
kg
12.05
12.06
5
5
Rape or colza seeds, whether or not broken:

1205.1000.00
- Low erucic acid rape or colza seeds
kg
1205.9000.00
- Other
kg
kg
1206.0000.00 - Sunflower seeds, whether or not broken.

Other oil seeds and oleaginous fruits, whether
or not broken.
12.07
- Cotton seeds :
1207.2010.00
-- Of a kind used for sewing..
kg
1207.2090.00
-- Other.
kg
1207.4000.00
- Sesamum seeds..
kg
5
5
1207.5000.00
- Mustard seeds
kg
kg
- Other :
1207.9100.00
-- Poppy seeds.
-- Other :
HEADING
1207.9910.00
--- Shea nuts
kg
1207.9090.00
--- Other .
kg
H.S. CODE
DESCRIPTION
65
SU
12.08
2008/
2009
2010/
2011/
2012
Levy
VAT
Flours and meals of oil seeds or oleaginous

fruits, other than those of mustard.
1208.1000.00
- Of soya beans..
kg
10
10
1208.9000.00
- Other..
kg
10
10
kg
12.09
Seeds, fruit and spores, of a kind used for

sowing.
1209.1000.00
- Sugar beet seed....

- Seeds of forage plants :
1209.2100.00
-- Lucerne (alfalfa) seed..
kg
1209.2200.00
-- Clover (Trifolium spp.) seed...
kg
1209.2300.00
-- Fescue seed....
kg
1209.2400.00
-- Kentucky blue grass (Poa pratensis L.) seed.....
kg
1209.2500.00
-- Rye grass (Lolium multiflorum Lam., Lolium perenne L.)

seed ....
kg
1209.2900.00
-- Other.......
kg
1209.3000.00
- Seeds of herbaceous plants cultivated principally

for their flowers..
kg
- Other :
1209.9100.00
-- Vegetable seeds...
kg
1209.9900.00
-- Other .
kg
- Hop cones, neither ground nor powdered nor in

the form of pellets....
kg
- Hop cones, ground, powdered or in the form of pellets;

Lupulin..
kg
12.10
Hope cones, fresh or dried, whether or not

ground, powdered or in the form of pellets;
lupulin.
1210.1000.00
1210.2000.00
Import
66
HEADING
H.S. CODE
12.11
DESCRIPTION
Duty/Levy/VAT
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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.
1211.2000.00
- Ginseng roots.....
kg
1211.3000.00
- Coca leaf.......
kg
1211.4000.00
- Poppy straw..
kg
- Other :
1211.9010.00
-- Pyrethum ...
kg
1211.9020.00
-- Bark and wood used in pharmacy and medicine..
kg
1211.9090.00
-- Other .
kg
kg
12.12
Locust beans, seaweeds and other algae,

sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit
stones and kernels and other vegetable
products (including unroasted chicory roots of
the variety Cichorium intybus sativum) of a
kind used primarily for human consumption,
not elsewhere specified or included.
1212.2000.00
- Seaweeds and other algae.

- Other :
12.13
1212.9100.00
-- Sugar beet
kg
1212.9900.00
-- Other..
kg
1213.0000.00 - Cereal straw and husks, unprepared,

whether or not chopped, ground, pressed or
in the form of pellets
kg
12.14
Swedes, mangolds, fodder roots, hay, Lucerne

(alfalfa), clover, sainfoin, forage kale,
lupines, vetches and similar forage products,
whether or not in the form of pellets.
1214.1000.00
- Lucerne (alfalfa) meal and pellets..
kg
1214.9000.00
- Other...
kg
67
Chapter 13
Lac; gums; resins and other vegetable saps and extracts
Note.
1. -
Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and
opium.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
HEADING
The heading does not apply to :

Liquorice extract containing more than 10% by weight of sucrose or put up as Confectionery (heading 17.04);
Malt extract (heading 19.01);
Extracts of coffee, tea or mate (heading 21.01);
Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;
Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39);
Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06);
Tanning or dyeing extracts (heading 32.01 or 32.03);
Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of
essential oils or preparations based on odoriferous substances of a kind used for the manufacture of
beverages (Chapter 33); or
Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01).
H.S. CODE
13.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Lac; natural gums, resins, gum-resins and

oleoresins (for example, balsams).
1301.2000.00
- Gum Arabic....
kg
1301.9000.00
- Other....
kg
13.02
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:
1302.1100.00
-- Opium...
kg
1302.1200.00
-- Of liquorice...
kg
5
5
5
5
5
5
1302.1300.00
-- Of hops.
kg
1302.1900.00
-- Other
kg
1302.2000.00
- Pectic substances, pectinates and pectates
kg
- Mucilages and thickeners, whether or not modified,

derived from vegetable products :
1302.3100.00
-- Agar-agar..
kg
1302.3200.00
-- Mucilages and thickeners, whether or not modified,

derived from locust beans, locust bean seeds or
quar seeds....
kg
68
1302.3900.00
-- Other...
kg
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. -
Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the
ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to
drawn or split rattans. The heading does not apply to chipwood (heading 44.04).
3. -
Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for broom or brush
making (heading 96.03).
HEADING
H.S. CODE
14.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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).
1401.1000.00
- Bamboos.
kg
1401.2000.00
- Rattans..
kg
1401.9000.00
- Other.
kg
kg
-- Hard seeds, pups, hulls and nuts of a kind used for

carving...
kg
-- Other
kg
[14.02]
Reserved.
[14.03]
Reserved.
14.04
Vegetable products not elsewhere specified or

included.
1404.2000.00
- Cotton linters...
- Other :
1404.9010.00
1404.9090.00
69
Section III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Chapter 15
Animal or vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes
Notes.
1. This Chapter does not cover:
(a)
(b)
(c)
(d)
(e)
(f)
Pig fat or poultry fat of heading 02.09;

Cocoa butter, fat or oil (heading 18.04);
Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally
Chapter 21);
Greaves (heading 23.01) or residues of headings 23.04 to 23.06;
Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations,
sulphonated oils or other goods of Section VI; or
Factice derived from oils (heading 40.02).
2. -
Heading 15.09 does not apply to oils obtained from olives, by solvent extraction (heading 15.10)
3. -
Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the
heading appropriate to the corresponding undenatured fats and oils and their fractions
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
4. -
Subheading Note.
1. For the purposes of subheadings 1514.11 and 1514.19, the expression low erucic acid rape or colza oil means the
fixed oil which has an erucic acid content of less than 2% by weight.
HEADING
15.01
H.S. CODE
1501.0000.00 - Pig fat (including lard) and poultry fat,

Other than that of heading 02.09 or 15.03..
15.02
15.03
15.04
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
10
10
Levy
VAT
- Fats of bovine animals, sheep or goats,

other than those of heading 15.03 :
1502.0010.00
-- For soap manufacture
kg
10
1502.0090.00
-- Other
kg
10
1503.0000.00 - Lard stearin, lard oil, oleostearin, oleo-oil

and tallow oil, not emulsified or mixed or
otherwise prepared.
kg
Fats and oils and their fractions, of fish or

marine mammals, whether or not refined,
70
but not chemically modified.

1504.1000.00
HEADING
H.S. CODE
1504.2000.00
15.06
DESCRIPTION
kg
10
10
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Fats and oils and their fractions, of fish, other

than liver oils.
kg
10
10
- Fats and oils and their fractions, of marine mammals
kg
10
10
1505.0000.00 - Wool greases and fatty substances derived

therefrom (including lanolin)..
kg
1506.0000.00 - Other animal fats and oils and their

fractions, whether or not refined, but not
chemically modified..
kg
10
10
1504.3000.00
15.05
- Fish-liver oils and their fractions.
15.07
Soya-bean oil and its fractions, whether or

not refined, but not chemically modified.
1507.1000.00
- Crude oil, whether or not degummed
kg
35
35
1507.9000.00
- Other......
kg
35
35
kg
35
35
-- Put up for retail sale in packings of a net content not

exceeding 5 litres ...
kg
35
35
-- Other ..
kg
35
35

kg
20
20
-- Other
kg
10
10

kg
20
20
-- Other ...
kg
10
10
Ground-nut oil and its fractions, whether or

not refined, but not chemically modified.
15.08
1508.1000.00
- Crude oil
- Other :
1508.9010.00
1508.9090.00
15.09
Olive oil and its fractions, whether or not

refined, but not chemically modified
- Virgin :
1509.1000.11
1509.1000.19
- Other :
1509.9010.00
1509.9090.00
15.10
- Other oils and their fractions, obtained

solely from olives, whether or not refined,
71
but not chemically modified, including

blends of these oils or fractions with oils or
fractions of heading 15.09 :
1510.0000.10
1510.0000.19
HEADING
H.S.
CODE

kg
35
35
-- Other ...
kg
35
35
DESCRIPTION
SU
Import
Duty/Levy/VAT
2008/
2009
72
2010/
2011/
2012
Levy
VAT
15.11
Palm oil and its fractions, whether or not

refined, but not chemically modified.
- Crude oil :
1511.1010.00 -- For soap manufacture
kg
35
35
1511.1090.00 -- Other....
kg
35
35
1511.9010.00 -- Put up for retail sale in packings of a net content not

exceeding 5 litres...
kg
35
35
1511.9090.00 -- Other.
kg
35
35
1512.1100.00 -- Crude Oil ...
kg
35
35
1512.1900.00 -- Other.
kg
35
35
1512.2100.00 -- Crude oil, whether or not gossypol has been removed
kg
35
35
1512.2900.00 -- Other
kg
35
35
1513.1100.00 -- Crude oil....
kg
35
35
1513.1900.00 -- Other.....
kg
35
35
1513.2110.00 --- For soap manufacture.
kg
35
35
1513.2190.00 --- Other .
kg
35
35
1513.2900.00
kg
35
35
- Other :
Sunflower-seed, safflower or cotton-seed oil and

fractions thereof, whether or not refined, but
not chemically modified.
15.12
- Sunflower-seed or safflower oil and fractions thereof :
- Cotton-seed oil and its fractions :
15.13
Coconut (copra), palm kernel or babassu oil

and fractions thereof, whether or not refined,
but not chemically modified.
- Coconut (copra) oil and its fractions :
- Palm kernel or babassu oil and fractions thereof :

-- Crude oil :
-- Other....
SU
HEADING
H.S. CODE
DESCRIPTION
73
Import
Duty/Levy/VAT
15.14
2008/
2009
2010/
2011/
2012
Rape, colza or mustard oil and fractions

thereof, whether or not refined, but not
chemically modified.
- Low erucic acid rape or colza oil and its fractions :
1514.1100.00
-- Crude oil..
kg
35
35
1514.1900.00
-- Other
kg
35
35
- Other :
1514.9100.00
-- Crude oil..
kg
35
35
1514.9900.00
-- Other.
kg
35
35
10
10
10
10
35
35
15.15
Other fixed vegetable fats and oils (including

jojoba oil) and their fractions, whether or not
refined, but not chemically modified.
- Linseed oil and its fractions :
1515.1100.00
-- Crude oil..
kg
1515.1900.00
-- Other...
kg
- Maize (corn) oil and its fractions :

1515.2100.00
-- Crude oil
kg
1515.2900.00
-- Other....
kg
35
35
1515.3000.00
- Castor oil and its fractions....
kg
10
10
1515.5000.00
- Sesame oil and its fractions.......
kg
35
35
- Other :
-- Shea (karate) oil and its fractions :
1515.9011.00
--- Crude shea oil .....
kg
35
35
1515.9019.00
--- Other shea oils ...
kg
35
35
1515.9090.00
--- Other
kg
35
35
kg
35
35
15.16
Animal or vegetable fats and oils and their

fractions, partly or wholly hydroganated,
inter-esterified, re-esterified or elaidinised,
whether or not refined, but not further
prepared.
1516.1000.00
- Animal fats and oils and their fractions....

- Vegetable fats and oils and their fractions :
1516.2000.21
-- Hydroganeted Vegetable Fats..
kg
10
10
1516.2000.29
-- Other.....
kg
35
35
74
Levy
VAT
HEADING
H.S. CODE
15.17
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
20
20
Levy
VAT
Margarine; edible mixtures or preparations of

animal or vegetable fats or oils or of fractions
of different fats or oils of this Chapter, other
than edible fats or oils or their fractions of
heading 15.16.
1517.1000.00
- Margarine, excluding liquid margarine

- Other :
15.18
1517.9010.00
-- Other food preparations of vegetable fats .
kg
20
20
1517.9090.00
-- Other .
kg
20
20
1518.0000.00 - Animal or vegetable fats and oils and their

fractions, boiled, oxidized, dehydrated,
sulphurised, blown, polymerized by heat in
vacuum or in inert gas or otherwise
chemically modified, excluding those of
heading 15.16; inedible mixtures or
preparations of animal or vegetable fats or
oils of fractions of different fats or oils of this
Chapter, not elsewhere specified or
included....
kg
20
20
kg
10
10
kg
5
5
5
5
5
5
[15.19]
15.20
Reserved .
1520.0000.00 - Glycerol, crude; glycerol waters and glycerol
Lyes.....
15.21
Vegetable waxes (other than triglycerides),

beeswax, other insect waxes and spermaceti,
whether or not refined or coloured.
1521.1000.00
- Vegetable waxes...
- Other :
-- Shea (karite) oil and its fractions :
15.22
1521.9010.00
--- Crude oil .
1521.9019.00
--- Other ..
kg
kg
1521.9090.00
-- Other ....
kg
kg
10
10
1522.0000.00 - Degras; residues resulting from the treatment

of fatty substances or animal or vegetable
waxes
75
Section IV
PREPARED FOODSTUFF;
BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note.
1. -
In this Section the term pellets means products which have been agglomerated either directly by compression or by
the addition of a binder in a proportion not exceeding 3% by weight.
Chapter 16
Preparations of meat, of fish or of crustaceans,
molluscs of other aquatic invertebrates
Notes.
1. -
This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or
preserved by the processes specified in Chapter 2 or 3 or heading 05.04.
2. -
Food 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 predominates by weight. These provisions do not apply to the
stuffed products of heading 19.02 or to the Preparations of heading 21. 03 or 21.04.
Subheading Notes.
1. -
For the purposes of subheading 1602.10, the expression homogoenised 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 heading 16.02.
2. -
The fish and crustaceans specified in the subheadings of heading 16.04 or 16.05 under their common names only, are
of the same species as those mentioned in Chapter 3 under the same name.
76
SU
HEADING
H.S. CODE
16.01
Import
Duty/Levy/VAT
DESCRIPTION
2008/
2009
2010/
2011/
2012
Levy
VAT
- Sausages and similar products, of meat,

meat offal or blood; food preparations based
on these products :
1601.0010.00
-- Of liver
kg
20
20
1601.0090.00
-- Other
kg
20
20
16.02
Other prepared or preserved meat, meat offal

or blood
1602.1000.00
- Homogenised preparations..
kg
20
20
1602.2000.00
- Of liver of any animal...
kg
20
20
- Of poultry of heading 01.05 :

1602.3100.00
-- Of turkeys..
kg
20
20
1602.3200.00
-- Of fowls of the species Gallus domesticus ...
kg
20
20
1602.3900.00
-- Other...
kg
20
20
- Of swine :
16.03
16.04
1602.4100.00
-- Hams and cuts thereof.
kg
20
20
1602.4200.00
-- Shoulder and cuts thereof
kg
20
20
1602.4900.00
-- Other, including mixtures.
kg
20
20
1602.5000.00
- Of bovine animals....
kg
20
20
1602.9000.00
- Other, including preparations of blood of any

animal
kg
20
20
kg
20
20
1603.0000.00 - Extracts and juices of meat, fish or

crustaceans,molluscs or other aquatic
invertebrates..
Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs.
77
- Fish, whole or in pieces, but not minced :

1604.1100.00
1604.1200.00
-- Salmon....
-- Herrings.......
kg
20
20
kg
20
20
SU
HEADING H.S. CODE
Import
Duty/Levy/VAT
DESCRIPTION
2008/
2009
2010/
2011/
2012
Levy
VAT
-- Sardines, sardinella and brisling or sprate :

1604.1310.00
--- Sardines in a club cans of a height not exceeding

30mm.
kg
20
20
1604.1390.00
--- Other
kg
20
20
1604.1400.00
-- Tunas, skipjack and bonito (Sarda spp.)..
kg
20
20
1604.1500.00
-- Mackerel..
kg
20
20
1604.1600.00
-- Anchovies.....
kg
20
20
1604.1900.00
-- Other..
kg
20
20
1604.2000.00
- Other prepared or preserved fish
kg
20
20
1604.3000.00
- Caviar and caviar substitutes....
kg
20
20
Crustaceans, molluscs and other aquatic

invertebrates, prepared or preserved.
16.05
1605.1000.00
- Crab...
kg
20
20
1605.2000.00
- Shrimps and prawns..
kg
20
20
1605.3000.00
- Lobster....
kg
20
20
1605.4000.00
- Other crustaceans..
kg
20
20
78
1605.9000.00
- Other..
kg
20
20
Chapter 17
Sugars and sugar confectionery
Note.
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or
(c) Medicaments or other products of Chapter 30.
Subheading Note.
1.- For the purposes of subheadings 1701.11 and 1701.12, raw sugar means sugar whose content of sucrose by weight, in the dry
state, corresponds to a polarimeter reading of less than 99.5.
HEADING
17.01
H.S. CODE
DESCRIPTION
Cane or beet sugar and chemically pure

sucrose in solid form.
79
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Raw sugar not containing added flavouring or colouring

matter :
1701.1100.00
-- Cane Sugar..
kg
1701.1200.00
-- Beet Sugar...
kg
- Other :
-- Containing added flavouring or colouring matter :
1701.9110.00
--- In powder, crystal or granule form .
kg
20
20
10
1701.9190.00
--- Other
kg
20
20
10
-- Other :
1701.9910.00
--- In powder, crystal or granule form .
kg
20
20
10
1701.9990.00
--- Other
kg
20
20
10
-- Containing by weight 99 % or more lactose, expressed

as anhydrous lactose, calculated on the dry matter
kg
10
1702.1900.00
-- Other...
kg
20
10
1702.2000.00
- Maple sugar and maple syrup
kg
10
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
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.
17.02
- Lactose and lactose syrup :

1702.1100.00
HEADING
1702.3000.00
Levy
VAT
- Glucose and glucose syrup, not containing fructose or

containing in the dry state less than 20 % by weight of
fructose
kg
10
- Glucose and glucose syrup, containing in the dry state at

least 20% but less than 50% by weight of fructose,
excluding invert sugar
kg
10
1702.5000.00
- Chemically pure fructose..
kg
10
1702.6000.00
- Other fructose and fructose syrup, containing in the dry

state more than 50% by weight of fructose, excluding
invert sugar..
kg
10
1702.4000.00
80
1702.9000.00
17.03
- Other, including invert sugar and sugar syrup blends

containing in the dry state 50% by weight of
fructose....
kg
10
Molasses resulting from the extraction or

refining of sugar
1703.1000.00
- Cane molasses....
kg
10
10
1703.9000.00
- Other...
kg
10
10
17.04
Sugar confectionery (including white

chocolate), not containing cocoa.
1704.1000.00
- Chewing gum, whether or not sugar-coated..
kg
35
35
1704.9000.00
- Other...
kg
35
35
Chapter 18
Cocoa and cocoa preparations
Notes.
1.- This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations
containing cocoa.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
81
2010/
2011/
2012
Levy
VAT
18.01
18.02
- Cocoa beans, whole or broken, raw or

roasted :
1801.0011.00
- Superior quality raw cocoa beans .
kg
1801.0012.00
- Standard quality raw cocoa beans..
kg
1801.0018.00
- Other quality raw cocoa beans.
kg
1801.0019.00
- Roasted cocoa beans
kg
1801.0020.00
- Broken cocoa beans
kg
- Cocoa shells, husks, skins and other cocoa

Waste
kg
10
10
1802.0000.00
18.03
18.04
Cocoa paste, whether or not defatted.

1803.1000.00
- Not defatted
kg
10
10
1803.2000.00
- Wholly or partly defatted..
kg
10
10
1804.0000.00
- Cocoa butter, fat and oil..
kg
10
10
-- Presented in packing of a content not exceeding 2

Kilos .
kg
20
20
-- Other..
kg
20
20
SU
2008/
2009
2010/
2011/
2011
20
20
- Cocoa powder, not containing added sugar

or other sweetening matter :
18.05
1805.0010.00
1805.0090.00
HEADING
H.S. CODE
18.06
DESCRIPTION
Levy
VAT
Chocolate and other food preparations

containing cocoa.
1806.1000.00
- Cocoa powder, containing added sugar or other

sweetening matter..
82
kg
1806.2000.00
- 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...
kg
20
20
- Other, in blocks, slabs or bars :

1806.3100.00
-- Filled..
kg
20
20
1806.3200.00
-- Not filled..
kg
20
20
- Other :
1806.9010.00
-- Other confectionaries containing cocoa and chocolate
kg
20
20
1806.9090.00
-- Other food preparations containing cocoa and

chocolate..
kg
20
20
Chapter 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Notes.
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30.
83
2.- For the purposes of heading 19.01 :

(a) The term groats means cereal groats of Chapter 11;
(b) The terms flour and meal mean :
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables
(heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
3.- Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis
or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
4.- For the purposes of heading 19.04, the expression otherwise prepared means prepared or processed to an extent beyond that
provided for in the headings of or Notes to Chapter 10 or 11.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Malt extract; food preparations of flour, groats,

meal, starch or malt extract, not containing
cocoa or containing less that 40% by weight of
cocoa calculated on a totally defatted basis,
not elsewhere specified or included; food
preparations of goods of headings 04.01 to
04.04, not containing cocoa or containing less
than 5% by weight of cocoa calculated on a
totally defatted basis, not elsewhere specified or
included.
19.01
1901.1000.00
- Preparations for infant use, put up for retail sale.
kg
10
10
1901.2000.00
- Mixes and doughs for the preparation of bakers

wares of heading 19.05...
kg
10
10
- Other:
1901.9000.91
-- Fat filled Milk...
kg
1901.9000.92
-- Malted beverage powder in bulk not less than 25kg .....
kg
10
10
1901.9000.99
-- Other, including malted beverage in retail pack ..............
kg
20
20
SU
2008/
2009
Pasta, whether or not cooked or stuffed (with

meat or other substances) or otherwise
prepared, such as spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli, cannelloni; couscous,
whether or not prepared.
19.02
HEADING
H.S. CODE
DESCRIPTION
84
2010/
2011/
2012
Levy
VAT
- Uncooked pasta, not stuffed or otherwise prepared :
19.03
1902.1100.00
-- Containing eggs.
kg
1902.1900.00
-- Other .
1902.2000.00
kg
20
20
20
20
5
5
- Stuffed pasta, whether or not cooked or otherwise

prepared...
kg
20
20
1902.3000.00
- Other pasta ...
kg
20
20
1902.4000.00
- Couscous...
kg
20
20
1903.0000.00
- Tapioca and substitutes therefore prepared

from starch, in the form flakes, grains,
pearls, siftings or in similar forms.
kg
20
20
kg
20
20
19.04
Prepared foods obtained by the swelling or

roasting of cereals or cereal products (for
example, corn flakes); cereals (other than
maize (corn) in grain form or in the form of
flakes or other worked grains (except flour,
groats and meal), pre-cooked, or otherwise
prepared, not elsewhere specified or included.
1904.1000.00
- Prepared foods obtained by the swelling or roasting of

cereals or cereal products.
- Prepared foods obtained from unroasted cereal flakes
or from mixtures of unroasted cereal flakes and
roasted cereal flakes or swelled cereals:
1904.2000.21
-- Oat meal in bulk not less than 25kg .................
kg
10
10
1904.2000.29
-- Other, including oat meal in retail pack .....
kg
20
20
1904.3000.00
- Bulgur wheat...
kg
20
20
1904.9000.00
- Other
kg
20
20
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.
19.05
1905.1000.00
- Crispbread.....
kg
20
20
1905.2000.00
- Gingerbread and the like..
kg
20
20
- Sweet biscuits; waffles and wafers :

1905.3100.00
-- Sweet biscuits..
kg
20
20
1905.3200.00
-- Waffles and wafers....
kg
20
20
1905.4000.00
- Rusks, toasted bread and similar toasted products.
kg
20
20
1905.9000.00
- Other....
kg
20
20
Chapter 20
85
20
Preparations of vegetables, fruit, nuts or other parts of plants

Notes.
(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or
other aquatic invertebrates, or any combination thereof (Chapter 16);
(c) Bakers wares and other products of heading 19.05; or
(d) Homogenised composite food preparations of heading 21.04.
2.- Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar
confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
3.- Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other
than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those
referred to in Note 1 (a).
4.- Tomato juice the dry weight content of which is 7 % or more is to be classified in heading 20.02.
5.- For the purposes of heading 20.07, the expression obtained by cooking means obtained by heat treatment at atmospheric
pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6.- For the purposes of heading 20.09, the expression juices, unfermented and not containing added spirit means juices of an
alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol..
Subheading Notes.
1.- For the purposes of subheading 2005.10, the expression homogenised vegetables means preparations of vegetables, finely
homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not
exceeding 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. Subheading 2005.10 takes precedence over all other subheadings of
heading 20.05.
2.- For the purposes of subheading 2007.10, the expression homogenised preparations means preparations of fruit, finely
homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding
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. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.
3.- For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression Brix value means
the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage
sucrose content obtained from a refractometer, at a temperature of 20 C or corrected for 20 C if the reading is made at a
different temperature.
86
HEADING
H.S. CODE
20.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Vegetables, fruit, nuts and other edible parts of

plants, prepared or preserved by vinegar or
acetic acid:
2001.1000.00
- Cucumbers and gherkins
kg
20
20
2001.9000.00
- Other
kg
20
20
kg
20
20
-- Tomato paste or concentrate including Powder not put

up for retail sale...
kg
-- Tomato paste, powder or concentrate, put up for retail

Sale.
kg
20
20
-- Other
kg
20
20
Tomatoes prepared or preserved otherwise than

by vinegar or acetic acid.
20.02
2002.1000.00
- Tomatoes, whole or in pieces

- Other:
2002.9010.00
2002.9020.00
2002.9090.00
20.03
Mushrooms and truffles, prepared or preserved

otherwise than by vinegar or acetic acid.
2003.1000.00
- Mushrooms of the genus Agaricus..
kg
20
20
2003.2000.00
- Truffles
kg
20
20
2003.9000.00
- Other...
kg
20
20
20.04
Other vegetables prepared or preserved

otherwise than by vinegar or acetic acid,
frozen, other than products of heading 20.06.
2004.1000.00
- Potatoes....
kg
20
20
2004.9000.00
- Other vegetables and mixtures of vegetables....
kg
20
20
20.05
Other vegetables prepared or preserved

otherwise than by vinegar or acetic acid, not
frozen, other than products of heading 20.06.
2005.1000.00
- Homogenised vegetables......
kg
20
20
2005.2000.00
- Potatoes...
kg
20
20
2005.4000.00
- Peas (Pisum sativum..).
kg
20
20
87
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Beans (vigna spp., Phaseolus spp.) :

2005.5100.00
-- Beans, shelled
kg
20
20
2005.5900.00
-- Other....
kg
20
20
2005.6000.00
- Asparagus..
kg
20
20
2005.7000.00
- Olives....
kg
20
20
2005.8000.00
- Sweet corn (Zea mays var. saccharata)
kg
20
20
- Other vegetables and mixures of vegetable :
20.06
2005.9100.00
- Bamboo shoots ..
kg
20
20
2005.9900.00
-- Other .
kg
20
20
2006.0000.00
- Vegetables, fruit, nuts, fruit- peel and other

parts of plants, preserved by sugar
(drained, glace or crystallized)
kg
20
20
kg
20
20
Jams, fruit jellies, marmalades, fruit or nut

puree and fruit or nut pastes, obtained by
cooking, whether or not containing added
sugar or other sweetening matter.
20.07
2007.1000.00
- Homogenised preparations..
- Other :
2007.9100.00
-- Citrus fruit..
kg
20
20
2007.9900.00
-- Other..
kg
20
20
kg
20
20
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.
20.08
- Nuts, ground-nuts and other seeds, whether or not

mixed together :
-- Ground-nuts :
2008.1110.00
--- Peanut butter .
88
2008.1190.00
--- Other..
kg
20
20
SU
2008/
2009
2010/
2011/
2012
HEADING
H.S. CODE
DESCRIPTION
Levy
VAT
2008.1900.00
-- Other, including mixtures...
kg
20
20
2008.2000.00
- Pineapples....
kg
20
20
2008.3000.00
- Citrus fruit...
kg
20
20
2008.4000.00
- Pears.
kg
20
20
2008.5000.00
- Apricots..
kg
20
20
2008.6000.00
- Cherries..
kg
20
20
2008.7000.00
- Peaches, including nectarines...
kg
20
20
2008.8000.00
- Strawberries.
kg
20
20
- Other, including mixtures other than those of subheading

2008.1900 :
2008.9100.00
-- Palm hearts..
kg
20
20
2008.9200.00
-- Mixtures...
kg
20
20
2008.9900.00
-- Other...
kg
20
20
Fruit juices (including grape must) and

vegetable juices, unfermented and not
containing added spirit, whether or not
matter.
20.09
- Orange juice :
-- Frozen :
2009.1100.12
--- Concentrates in bulk
kg
10
2009.1100.13
--- Other, in retail sale packings..
kg
20
20
-- Not frozen, of a Brix value not exceeding 20 :

2009.1200.14
--- Concentrates in bulk....
kg
10
2009.1200.15
--- Other, in retail sale packings...........
kg
20
20
kg
10
-- Other :
2009.1900.16
--- Concentrates in bulk ..
89
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2009.1900.19
--- Other, in retail sale packings.....
kg
20
20
2010/
2011/
2012
Levy
VAT
- Grapefruit (including pomelo) juice :

-- Of a brix value not exceeding 20 :
2009.2100.22
--- Concentrates in bulk
kg
10
2009.2100.23
kg
20
20
-- Other :
2009.2900.24
--- Concentrates in bulk ...
kg
10
2009.2900.29
--- Other, in retail sale packings
kg
20
20
- Juice of any other single citrus fruit :

-- Of a Brix value not exceeding 20 :
2009.3100.32
kg
10
2009.3100.33
kg
20
20
-- Other :
2009.3900.34
--- Concentrates in bulk .....
kg
10
2009.3900.39
--- Other, in retail sale packings....
kg
20
20
- Pineapple juice :
2009.4100.42
--- Concentrate in bulk .
kg
10
2009.4100.43
kg
20
20
-- Other :
2009.4900.44
--- Concentrates in bulk...
kg
10
2009.4900.49
--- Other, in retail sale packings.
kg
20
20
- Tomatoe juice :
2009.5000.51
-- Concentrates in bulk ...
kg
10
2009.5000.59
-- Other, in retail sale packings...
kg
20
20
- Grape juice (including grape must) :
90

2009.6100.62
2009.6100.63
HEADING
kg
10
kg
20
20
SU 2008/ 2010/
H.S. CODE
2009
DESCRIPTION
2011/
2012
Levy
VAT
-- Other :
2009.6900.64
kg
10
2009.6900.69
kg
20
20
- Apple juice :
2009.7100.72
kg
10
2009.7100.73
kg
20
20
-- Other :
2009.7900.74
kg
10
2009.7900.79
kg
20
20
- Juice of any other single fruit or vegetable :

-- Guavas juice :
2009.8010.81
--- Concentrate in bulk
kg
10
2009.8010.82
--- Other, in retail sale packings ..
kg
20
20
-- Tamarind juice :
2009.8020.83
--- Concentrate in bulk ..
kg
10
2009.8020.84
--- Other, in retail sale packings
kg
20
20
-- Mango juice :
2009.8030.85
--- Concentrate in bulk
kg
10
2009.8030.86
--- Other, in retail sale packings .
kg
20
20
kg
10
-- Other :
2009.8090.87
--- Concentrate in bulk ...
91
2009.8090.89
--- Other, in retail sale packings ...
kg
20
20
- Mixtures of juices :
2009.9000.91
-- Concentrate in bulk .
kg
10
2009.9000.99
-- Other, in retail packings ....
kg
20
20
Chapter 21
Miscellaneous edible preparations
Notes.
1.- This Chapter does not cover:
(a)
(b)
(c)
(d)
(e)
Mixed vegetables of heading 07.12;

Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
Flavoured tea (heading 09.02);
Spices or other products of headings 09.04 to 09.10;
Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
(f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(g) Prepared enzymes of heading 35.07.
2.- Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3.- For the purposes of heading 21.04, the expression homogenised composite food preparations means preparations consisting of a
finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as
infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this
definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning,
preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
HEADING
H.S. CODE
21.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
10
10
Levy
VAT
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
preparation with a basis of these extracts, essences of
concentrates of with a basis of coffee :
-- Extracts, essences and concentrates:
2101.1100.12
--- Instant coffee powder in bulk not less than 25kg ........
92
2101.1100.19
--- Other, including instant coffee powder in retail pack ....
kg
20
20
2101.1200.00
-- Preparations with a basis of extracts, essences or

concentrates or with a basis of coffee
kg
20
20
- 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
kg
20
10
- Roasted chicory and other roasted coffee substitutes, and

extracts, essences and concentrates thereof
kg
20
20
SU
2008/
2009
2101.2000.00
2101.3000.00
21.02
HEADING
Yeasts (active or inactive); other single-cell

micro-organisms, dead (but not including
vaccines of heading 30.02); prepared baking
powders.
H.S. CODE
DESCRIPTION
2010/
2011/
2012
Levy
VAT
[[
2102.1000.00
- Active yeasts.
kg
2102.2000.00
- Inactive yeasts; other single-cell micro-organisms,

dead..
kg
2102.3000.00
- Prepared baking powders
kg
Sauces and preparations therefor; mixed

condiments and mixed seasonings; mustard
flour and meal and prepared mustard.
21.03
2103.1000.00
- Soya sauce..
kg
20
20
2103.2000.00
- Tomato ketchup and other tomato sauces.....
kg
20
20
2103.3000.00
- Mustard flour and meal and prepared mustard..
kg
20
20
kg
20
20
- Other :
2103.9010.00
-- NUOC-MAM .
-- Other:
2103.9090.91
--- Seasoning powder in bulk not less than 25kg ............
kg
10
10
2103.9090.99
--- Other, including seasoning powder in retail pack .......
kg
20
20
Soups and broths and preparations therefor;

homogenized composite food preparations.
21.04
- Soups and broths and preparation therefore :

2104.1010.00
-- Preparations in blocks or loaves form ..
kg
20
20
2104.1090.00
-- Other .
kg
20
20
2104.2000.00
- Homogenised composite food preparations
kg
20
20
2105.0000.00
- Ice cream and other edible ice, whether or
93
21.05
not containing cocoa...
21.06
Food preparations not elsewhere specified or

included.
2106.1000.00
- Protein concentrates and textured protein substances...
kg
kg
20
20
10
10
10
10
10
20
20
- Other :
2106.9010.00
-- Syrups contaning added flavouring and or colouring

matter..
kg
-- Other :
2106.9090.91
--- Flavours .
kg
2106.9090.99
--- Other.
kg
Chapter 22
Beverages, spirits and vinegar
Notes.
(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered
unsuitable for consumption as beverages (generally heading 21.03);
(b) Sea water (heading 25.01);
(c) Distilled or conductivity water or water of similar purity (heading 28.53);
(d) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);
(e) Medicaments of heading 30.03 or 30.04; or
(f) Perfumery or toilet preparations (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 C.
3.- For the purposes of heading 22.02, the term non-alcoholic beverages means beverages of an alcoholic strength by volume not
exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
Subheading Note.
1.- For the purposes of subheading 2204.10, the expression sparkling wine means wine which, when kept at a temperature of
20 C in closed containers, has an excess pressure of not less than 3 bars.
HEADING
H.S. CODE
22.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
20
20
Levy
VAT
Waters, including natural or artificial mineral

waters and aerated waters, not containing
added sugar or other sweetening matter nor
flavoured; ice and snow.
2201.1000.00
- Mineral waters and aerated waters.
94
Lt
2201.9000.00
- Other
Lt
20
20
Lt
20
20
-- Soyamilk, power or health drinks (Liquid Dietary

Supplements) e.g. Power Horse, Red Ginseng,
Aloe Vera Gel, Noni etc
Lt
20
20
2202.9000.99
-- Other...
Lt
20
20
H.S. CODE
DESCRIPTION
SU
2008/
2009
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 heading 20.09.
22.02
2202.1000.00
- Waters, including mineral water and aerated waters,

containing added sugar or other sweetening matter or
flavoured..
- Other :
2202.9000.91
HEADING
95
2010/
2011/
2012
Levy
VAT
- Beer made from malt :
22.03
2203.0010.00
-- In containers not exceeding 50 centilitres ....
Lt
20
20
2203.0090.00
-- Other ...
Lt
20
20
Lt
20
20
30
22.04
Wine of fresh grapes, including fortified wines;

grape must other than that of heading 20.09.
2204.1000.00
- Sparkling wine.
- Other wine; grape must with fermentation prevented or
arrestedby the addition of alcohol :
2204.2100.00
-- In containers holding 2 litres or less
Lt
20
20
30
2204.2900.00
-- Other.
Lt
20
20
30
2204.3000.00
- Other grape must..
Lt
20
20
30
22.05
22.06
Vermouth and other wine of fresh grapes

flavoured with plants or aromatic substances.
2205.1000.00
- In containers holding 2 litres or less.
Lt
20
20
30
2205.9000.00
- Other.
Lt
20
20
30
2206.0000.00
- Other fermented beverages (for example,

cider, perry, mead); mixtures of fermented
beverages and mixtureof fermented beverages
and non-alcoholic beverages,not elsewhere
specified or included....
Lt
20
20
30
Lt
20
20
22.07
Undenatured ethyl alcohol of an alcoholic

strength by volume of 80% vol or higher; ethyl
alcohol and other spirits, denatured, of any
strength.
2207.1000.00
- Undenatured ethyl alcohol of an alcoholic strength by

volume of 80% vol or higher
- Ethyl alcohol and other spirits, denatured, of any
Strength :
2207.2010.00
-- For medical, pharmaceutical or scientific purposes
Lt
2207.2090.00
-- Other....
Lt
10
10
96
HEADING
H.S. CODE
22.08
SU
2010/
2011/
2012
Levy
VAT
Undenatured ethyl alcohol of an alcoholic

strength by volume of less than 80% vol;
spirits, liqueurs and other spirituous beverages.
2208.2000.00
22.09
DESCRIPTION
2008/
2009
- Spirits obtained by distilling grape wine or grape

marc
kg
20
20
30
2208.3000.00
- Whiskies..
kg
20
20
30
2208.4000.00
- Rum and tafia
kg
20
20
30
2208.5000.00
- Gin and Geneva.
kg
20
20
30
2208.6000.00
- Vodka.
kg
20
20
30
2208.7000.00
- Liqueurs and cordials.
kg
20
20
30
2208.9000.00
- Other..
kg
20
20
30
- Vinegar and substitutes for vinegar obtained

from acetic acid.
kg
20
20
30
2209.0000.00
97
Chapter 23
Residues and waste from the food industries;
prepared animal fodder
Note.
1.- Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by
processing vegetable or animal 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.
Subheading Note.
1.- For the purposes of subheading 2306.41, the expression low erucic acid rape or colza seeds means seeds as defined in
Subheading Note 1 to Chapter 12.
HEADING
H.S. CODE
23.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Flours, meals and pellets, of meat or meat

offal, of fish or of crustaceans, molluscs or
other aquatic invertebrates, unfit for human
consumption; greaves.
2301.1000.00
2301.2000.00
- Flours, meals and pellets, of meat or meat offal;

greaves. ..
kg
10
10
- Flours, meals and pellets, of fish or of crustaceans,

molluscs or other aquatic invertebrates..
kg
10
10
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.
23.02
2302.1000.00
- of maize (corn)..
kg
10
10
2302.3000.00
- Of wheat..
kg
10
10
2302.4000.00
- Of other cereals..
kg
10
10
2302.5000.00
- Of leguminous plants...
kg
10
10
- Residues of starch manufacture and similar

Residues .
kg
10
10
- Beet-pulp, bagasse and other waste of sugar

manufacture.
kg
10
10
- Brewing or distilling dregs and waste ....
kg
10
10
23.03
Residues of starch manufacture and similar

residues, beet-pulp, bagasse and other waste
of sugar manufacture, brewing or distilling
dregs and waste, whether or not in the form
of pellets.
2303.1000.00
2303.2000.00
2303.3000.00
98
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
23.04
2304.0000.00
- Oil-cake and other solid residues, whether

or not ground or in the form of pellets,
resulting from the extraction of soyabean
oil..
kg
10
10

resulting from the extraction of ground-nut
oil...
kg
10
10
23.05
2305.0000.00
2010/
2011/
2012
Levy
VAT

resulting from the extraction of vegetable
fats or oils, other than those of heading
23.04 or 23.05:
23.06
2306.1000.00
- Of cotton seeds....
kg
10
10
2306.2000.00
- Of linseed...
kg
10
10
2306.3000.00
- Of sunflower seeds....
kg
10
10
- Of rape or colza seeds :

2306.4100.00
-- Of low erucic acid rape or colza seeds..
kg
10
10
2306.4900.00
-- Other...
kg
10
10
2306.5000.00
- Of coconut or copra..
kg
10
10
2306.6000.00
- Of palm nuts of kernels....
kg
10
10
2306.9000.00
- Other....
kg
10
10
23.07
2307.0000.00
- Wine lees; argol....
kg
10
10
23.08
2308.0000.00
- Vegetable materials and vegetable waste,

vegetable residues and by-products, whether
or nor in the form of pellets, of a kind used
in animal feeding, not elsewhere specified
or included.
kg
10
10
kg
10
10
23.09
Preparation of a kind used in animal

feeding.
2309.1000.00
- Dog or cat food, put up for retail sale....

- Other :
99
2309.9010.00
-- Preparations containing added vitamins..
kg
10
10
2309.9090.00
-- Other .
kg
10
10
SU
2008/
2009
2010/
2011/
2012
Chapter 24
Tobacco and manufactured tobacco substitutes
Note.
1.- This Chapter does not cover medicinal cigarettes (Chapter 30).
HEADING
H.S. CODE
24.01
DESCRIPTION
Levy
VAT
Unmanufactured tobacco; tobacco refuse.

2401.1000.00
- Tobacco, not stemmed/stripped..
kg
2401.2000.00
- Tobacco, partly or wholly stemmed/stripped.
kg
2401.3000.00
- Tobacco refuse
kg
24.02
Cigars, cheroots, cigarillos and cigarettes, of

tobacco or of tobacco substitutes.
2402.1000.00
- Cigars, cheroots and cigarillos, containing tobacco
kg
35
35
100
2402.2000.00
- Cigarettes containing tobacco..
kg
35
35
100
2402.9000.00
- Other...
kg
35
35
100
kg
35
35
50
24.03
Other manufactured tobacco and manufactured

tobacco substitutes; homogenized or
reconstituted tobacco; tobacco extracts and
essences.
2403.1000.00
- Smoking tobacco, whether or not containing tobacco

substitutes in any proportion...
- Other:
2403.9100.00
-- Homogenised or reconstituted tobacco.
kg
35
35
50
2403.9900.00
-- Other.
kg
35
35
50
100
Section V
MINERAL PRODUCTS
Chapter 25
Salt; sulphur; earths and stone;
plastering materials, lime and cement
Notes.
1.- Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products
which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without
changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation,
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 for general use.
2.- This
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
Chapter does not cover :

Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
Medicaments or other products of Chapter 30;
Perfumery, cosmetic or toilet preparations (Chapter 33);
Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course
slates (heading 68.03);
Precious or semi-precious stones (heading 71.02 or 71.03);
Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium
oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);
Billiard chalks (heading 95.04); or
Writing or drawing chalks or tailors' chalks (heading 96.09).
3.- Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17.
4.- Heading 25.30 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or
mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated
meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite
(whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
HEADING
H.S. CODE
25.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Salt (including table salt and denatured salt)

and pure sodium chloride, whether or not in
aqueous solution or containing added anticaking or free-flowing agents; sea water:
2501.0010.00
-- Denatured Salt ..
kg
2501.0020.00
-- Salt for human consumption including table salt...
kg
20
20
2501.0030.00
-- Other, including Compressed salt used in aminal Feeding...
kg
101
2501.0090.00
-- Other including crude Salt .
kg
25.02
2502.0000.00
- Unroasted iron pyrites....
kg
25.03
2503.0000.00
- Sulphur of all kinds, other than sublimed

sulphur, recipitated sulphur and colloidal
sulphur....
kg
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
HEADING
H.S. CODE
25.04
VAT
Natural graphite.
2504.1000.00
- In powder or in flakes.
kg
2504.9000.00
- Other:..
kg
25.05
Natural sands of all kinds, whether or not

coloured, other than metalbearing sands of
Chapter 26.
2505.1000.00
- Silica sands and quartz sands...
kg
2505.9000.00
- Other :....
kg
25.06
25.07
Levy
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.
2506.1000.00
- Quartz ...
kg
2506.2000.00
- Quartzite ......
kg
2507.0000.00
- Kaolin and other kaolinic- clays, whether

or not calcined.
kg
25.08
Other clays (not including expanded clays of

heading 68.06), andalusite, kyanite and
sillimanite, whether or not calcined; mullite;
chamotte or dinas earths.
2508.1000.00
- Bentonite ...
kg
2508.3000.00
- Fire-clay...
kg
2508.4000.00
- Other clays
kg
2508.5000.00
- Andalusite, Kyanite and sillimanite.
kg
2508.6000.00
- Mullite...
kg
2508.7000.00
- Chamotte or dinas earths..
kg
102
25.09
2509.0000.00
25.10
- Chalk ...
kg
Natural calcium phosphate, natural aluminum

calcium phosphates and phosphate chalk
2510.1000.00
- Unground..
kg
2510.2000.00
- Ground...
kg
SU
2008/
2009
2010/
2011/
2012
HEADING
H.S. CODE
VAT
2511.1000.00
- Natural barium sulphate (barytes)........
kg
2511.2000.00
- Natural barium carbonate (witherite)..
kg
2512.0000.00
- 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..
kg
Pumice stone; emery; natural corundum,

natural garnet and other natural abrasives,
whether or not heat-treated.
25.13
25.14
Levy
Natural barium sulphate (barytes); natural

barium carbonate (witherite), whether or not
calcined, otherthan barium oxide of heading
28.16
25.11
25.12
DESCRIPTION
2513.1000.00
- Pumice stone ....
kg
2513.2000.00
- Emery, natural corundum, natural garnet and

other natural abrasives......
kg
- Slate, whether or not roughly trimmed or

merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape....
kg
kg
2514.0000.00
25.15
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 :
2515.1100.00
-- Crude or roughly trimmed......
103
2515.1200.00
2515.2000.00
25.16
-- Merely cut, by sawing or otherwise, into blocks or slabs

of a rectangular (including square) shape.
kg
- Ecaussine and other calcareous monumental or

building stone; alabaster..
kg
SU
2008/
2009
2010/
2011/
2012
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.
HEADING
H.S. CODE
DESCRIPTION
Levy
VAT
- Granite :
2516.1100.00
-- Crude or roughly trimmed..
kg
2516.1200.00
-- Merely cut, by sawing or otherwise, into blocks or slabs

of a rectangular (including square) shape
kg
2516.2000.00
- Sandstone ..
kg
2516.9000.00
- Other monumental or building stone.
kg
- 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.
kg
- Macadam of slag, dross or similar industrial waste,

whether or not incorporating the materials cited in
subheading 2517.10.
kg
- Tarred macadam ..
kg
kg
25.17
Pebbles, gravel, broken or crushed stone, of a

kind commonly used for concrete aggregates,
for road metalling or for railway or other
ballast, shingle and flint, whether or not heattreated; macadam of slag, dross or similar
industrial waste, whether or not incorporating
the material cited in the first part of the
heading; tarred macadam; granules, chippings
and powder, of stones of heading 25.15 or
25.16, whether or not heat-treated.
2517.1000.00
2517.2000.00
2517.3000.00
- Granules, chippings and powder, of stones of heading

25.15 or 25.16, whether or not heat-treated :
2517.4100.00
-- Of marble .....
104
2517.4900.00
-- Other ..
kg
2518.1000.00
Dolomite, whether or not calcined or sintered,

including dolomite roughly trimmed or merely
cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square)
shape; dolomite ramming mix.
- Dolomite not calcined or sintered...
kg
2518.2000.00
- Calcined or sintered dolomite.
kg
2518.3000.00
- Dolomite ramming mix..
kg
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2009
25.18
HEADING
2519.1000.00
- Natural magnesium carbonate (magnesite)....
kg
2519.9000.00
- Other....
kg
25.20
Gypsum, anhydrite; plasters (consisting of

calcined gypsum or calcium sulphate) whether
or not coloured, with or without small
quantities of accelerators or retarders.
2520.1000.00
- Gypsum; anhydrite..
kg
20
2520.2000.00
- Plasters.
kg
20
20
2521.0000.00
- Limestone flux; limestone and other

calcareous stone,of a kind used for the
manufacture of lime or cement
kg
25.22
25.23
VAT
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.
25.19
25.21
Levy
Quicklime, slaked lime and hydraulic lime,

other than calcium oxide and hydroxide of
heading 28.25.
2522.1000.00
- Quicklime..
kg
10
10
2522.2000.00
- Slaked lime....
kg
10
10
2522.3000.00
- Hydraulic lime....
kg
10
10
Portland cement, aluminous cement, slag

cement, supersulphate cement and similar
hydraulic cements, whether or not coloured or
in the form of clinkers.
105
2523.1000.00
- Cement clinkers.......
kg
10
10
kg
20
20
kg
10
10
- Portland cement :
2523.2100.00
--White cement, whether or not artificially coloured.

-- other Cement:
2523.2900.22
--- In Bags...
2523.2900.29
--- Bulk...
kg
2523.3000.00
- Aluminous cement.....
kg
10
10
2523.9000.00
- Other hydraulic cements
kg
10
10
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Crocidolite ..
kg
- Other ....
kg
5
5
5
5
5
5
HEADING
H.S. CODE
25.24
VAT
Asbestos
2524.1000.00
2524.9000.00
25.25
Mica, including splittings; mica waste.

2525.1000.00
- Crude mica and mica riffed into sheets or splittings..
kg
2525.2000.00
- Mica powder......
kg
2525.3000.00
- Mica waste......
kg
25.26
Natural steatite, whether or not roughly

trimmed or merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular (including
square) shape; talc.
2526.1000.00
- Not crushed, not powdered..
kg
2526.2000.00
- Crushed or powdered ....
kg
- Natural sodium borates and concentrates thereof

(whether or not calcined)..
kg
- Other...
kg
[25.27]
Reserved.
25.28
Natural borates and concentrates thereof

(whether or not calcined), but not including
borates separated from natural brine; natural
boric acid containing not more than 85% of
H3BO3 calculated on the dry weight.
2528.1000.00
2528.9000.00
25.29
Levy
Feldspar; leucite, nepheline and nepheline
106
syenite; fluorspar.
2529.1000.00
- Feldspar...
kg
- Fluorspar :
2529.2100.00
-- Containing by weight 97% or less of calcium fluoride.
kg
2529.2200.00
-- Containing by weight more than 97% of calcium

fluoride.
kg
- Leucite; nepheline and nepheline syenite...
kg
2529.3000.00
Mineral substances not elsewhere specified or

included.
25.30
2530.1000.00
- Vermiculite, perlite and chlorites, unexpanded...
kg
2530.2000.00
- Kieserite, epsomite (natural magnesium sulphates).
kg
2530.9000.00
- Other....
kg
Chapter 26
Ores, slag and ash
Notes.
1.- This
(a)
(b)
(c)
(d)
(e)
(f)

Slag or similar industrial waste prepared as macadam (heading 25.17);
Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);
Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10);
Basic slag of Chapter 31;
Slag wool, rock wool or similar mineral wools (heading 68.06);
Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or
precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or
(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2.- For the purposes of headings 26.01 to 26.17, the term ores means minerals of mineralogical species actually used in the
metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even
if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have
been submitted to processes not normal to the metallurgical industry.
3.- Heading 26.20 applies only to :
(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture
of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21);
and
(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of
arsenic or metals or for the manufacture of their chemical compounds.
Subheading Notes.
1.-
For the purposes of subheading 2620.21, leaded gasoline sludges and leaded anti-knock compound sludges mean sludges
obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and
consisting essentially of lead, lead compounds and iron oxide.
107
2.-
Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic
or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.
HEADING
H.S. CODE
26.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Iron ores and concentrates, including roasted

iron pyrites.
- Iron ores and concentrates, other than roasted iron
pyrites :
-- Non-agglomerated :
26.02
26.03
2601.1110.00
--- Iron ores lumps .
kg
2601.1120.00
--- Iron ores Fines ...
kg
2601.1130.00
--- Iron ores concentrates .
kg
2601.1190.00
--- Other ....
kg
2601.1200.00
-- Agglomerated....
kg
2601.2000.00
- Roasted Iron pyrites
kg
2602.0000.00
- Manganese ores and concentrates, including

ferruginous manganese ores and concentrates
with a manganese content of 20% or more,
calculated on the dry weight.
kg
- Copper ores and concentrates..
kg
2603.0000.00
108
26.04
2604.0000.00
- Nickel ores and concentrates...
kg
26.05
2605.0000.00
- Cobalt ores and concentrates...
Kg
26.06
2606.0000.00
- Aluminium ores and concentrates..
kg
26.07
2607.0000.00
- Lead ores and concentrates...
kg
26.08
2608.0000.00
- Zinc ores and concentrates.
kg
26.09
2609.0000.00
- Tin ores and concentrates......
kg
26.10
2610.0000.00
- Chromium ores and concentrates...
kg
26.11
2611.0000.00
- Tungsten ores and concentrates.
kg
26.12
Uranium or thorium ores and concentrates

2612.1000.00
- Uranium ores and concentrates..
kg
2612.2000.00
- Thorium ores and concentrates..
kg
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
HEADING
VAT
Molybdenum ores and concentrates.
26.13
26.14
Levy
2613.1000.00
- Roasted.
kg
2613.9000.00
- Other..
kg
2614.0000.00
- Titanium ores and concentrates
kg
Niobium, tantalum, vanadium or zirconium

ores and concentrates.
26.15
2615.1000.00
- Zirconium ores and concentrates
kg
2615.9000.00
- Other..
kg
kg
kg
Precious metal ores and concentrates.
26.16
2616.1000.00
- Silver ores and concentrates..

- Other :
2616.9010.00
-- Gold ores and concentrates ...
109
2616.9090.00
26.17
26.18
26.19
-- Other ...
kg
Other ores and concentrates.

2617.1000.00
- Antimony ores and concentrates
kg
2617.9000.00
- Other..
kg
2618.0000.00
- Granulated slag (slag sand) from the

manufacture of iron or steel............
kg
- Slag, dross (other than granulated slag),

scalings and other waste from the
manufacture of iron or steel
kg
2619.0000.00
Slag, ash and residues (other than from the

manufacture of iron or steel) containing
metals, arsenic or their compounds.
26.20
- Containing mainly zinc :

2620.1100.00
-- Hard zinc spelter...
kg
2620.1900.00
-- Other..
kg
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
HEADING
Levy
VAT
- Containing mainly lead :

-- Leaded gasoline sludges and leaded anti-knock
compound sludges.
kg
2620.2900.00
-- Other...
kg
2620.3000.00
- Containing mainly copper
kg
2620.4000.00
- Containing mainly aluminium
kg
2620.6000.00
- Containing arsenic, mercury, thallium or their mixtures,

of a kind used for the extraction of arsenic or the
metals or for the manufacture of their chemical
compounds...
kg
2620.2100.00
- Other:
2620.9100.00
-- Containing antimony, beryllium, cadmium, chromium

or their mixtures..
110
kg
2620.9900.00
-- Other...
kg
Other slag and ash, including seaweed ash

(kelp); ash and residues from the incineration
of municipal waste.
26.21
2621.1000.00
2621.9000.00
- Ash and residues from the incineration of municipal

waste.
- Other....
kg
kg
Chapter 27
Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes
Notes.
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in
heading 27.11;
(b) Medicaments of heading 30.03 or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
2.- References in heading 27.10 to petroleum oils and oils obtained from bituminous minerals include not only petroleum oils and
oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated
hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic
constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 C, after
conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3.- For the purposes of heading 27.10, waste oils means waste containing mainly petroleum oils and oils obtained from
bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include :
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used
transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives
(for example, chemicals) used in the manufacture of the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage
tank washings, or from the use of cutting oils for machining operations.
111
Subheading Notes.
1.- For the purposes of subheading 2701.11, anthracite means coal having a volatile matter limit (on a dry, mineral-matter-free
basis) not exceeding 14 %.
2.- For the purposes of subheading 2701.12, bituminous coal means coal having a volatile matter limit (on a dry, mineral-matterfree basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833
kcal/kg.
3.- For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms benzol (benzene), toluol (toluene), xylol
(xylenes) and naphthalene apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or
naphthalene, respectively.
4.- For the purposes of subheading 2710.11, light oils and preparations are those of which 90 % or more by volume (including
losses) distil at 210 C (ASTM D 86 method).
HEADING
H.S. CODE
27.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Coal; briquettes, ovoids and similar solid fuels

manufactured from coal.
- Coal, whether or not pulverized, but not agglomerated:
2701.1100.00
-- Anthracite
kg
2701.1200.00
-- Bituminous coal.
kg
2701.1900.00
-- Other coal.
kg
2701.2000.00
- Briquettes, ovoids and similar solid fuels

manufactured from coal
kg
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
HEADING
H.S. CODE
27.02
27.04
27.05
VAT
Lignite, whether or not agglomerated,

excluding jet.
2702.1000.00
27.03
Levy
- Lignite, whether or not pulverized, but not

agglomerated
kg
2702.2000.00
- Agglomerated lignite...
kg
2703.0000.00
- Peat (including peat litter), whether or not

agglomerated...
kg
- Coke and semi-coke of coal, of lignite or of

peat, whether or not agglomerated; retort
carbon.
kg
2704.0000.00
2705.0000.00
- Coal gas, water gas, producer gas and similar
112
gases other than petroleum gases and other

gaseous hydrocarbons.
27.06
2706.0000.00
- Tar distilled from coal, from lignite or from

peat, and other mineral tars, whether or not
dehydrated or partially distilled, including
reconstituted tars...
kg
5
kg
Oils and other products of the distillation of

high temperature coal tar; similar products in
which the weight of the aromatic constituents
exceeds that of the non-aromatic constituents.
27. 07
2707.1000.00
- Benzol (Benzene).....
kg
2707.2000.00
- Toluol (Toluene)....
kg
2707.3000.00
- Xylol (Xylenes)...
kg
2707.4000.00
- Naphthalene..
kg
2707.5000.00
- Other aromatic hydrocarbon mixtures of which 65% or

more by volume (including losses) distils at 250oC by the
ASTM D 86 method..
kg
- Other :
2707.9100.00
-- Creosote oils....
kg
2707.9900.00
-- Other..
kg
HEADING
H.S. CODE
DESCRIPTION
113
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
27.08
27.09
Pitch and pitch coke, obtained from coal tar or

from other mineral tars.
2708.1000.00
- Pitch.....
kg
2708.2000.00
- Pitch coke
kg
2709.0000.00
- Petroleum oils and oils obtained from

bituminous minerals, crude.
kg
kg
10
10
27.10
Petroleum oils and oils obtained from

bituminous minerals, other than crude;
preparation 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; waste oils.
- Petroleum oils and oils obtained from bituminous
minerals (other than crude) and 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, other than waste oils:
-- Light oils and preparations :
2710.1110.00
--- Partially refined oil including crude oil having

undergone primary refinement......
--- Special spirits :
2710.1121.00
---- White spirit ...
kg
10
10
2710.1122.00
---- Other ....
kg
10
10
2710.1130.00
--- Aviation spirit
kg
10
10
2710.1140.00
--- Motor spirit Super ...
kg
10
10
2710.1150.00
--- Motor spirit ordinary ...
kg
10
10
2710.1190.00
--- Other ...
kg
10
10
-- Other :
--- Medium oils :
HEADI
2710.1911.00
---- Kerosine type Jet fuel .
kg
10
10
2710.1912.00
---- Kerosine ....
kg
10
H.S. CODE
114
NG
DESCRIPTION
2710.1919.00
---- Other ..
2008/
2009
2010/
2011/
2012
kg
10
10
SU
Levy
VAT
--- Heavy oils :

2710.1921.00
---- Gas oil .
kg
10
10
2710.1922.00
---- Domestic fuel oil ..
kg
10
2710.1923.00
---- Light fuel oil .
kg
10
2710.1924.00
---- Heavy fuel oil I .
kg
10
2710.1925.00
---- Heavy fuel oil II
kg
10
--- Lubricating oils :

2710.1931.00
---- To be mixed with ...
kg
10
10
2710.1932.00
---- Brake fluid ....
kg
10
10
2710.1933.00
---- Grease ....
kg
10
10
2710.1939.00
---- Other .
kg
10
10
-- Containing polychlorinated biphenyls (PCBs), polychlorinated

terphenyls (PCTs) or polybrominated biphenyls (PBBs)
kg
10
10
-- Other ..
kg
10
10
- Waste oils :
2710.9100.00
2710.9900.00
Petroleum gases and other gaseous hydrocarbons
27.11
- Liquefied :
2711.1100.00
-- Natural gas...
kg
2711.1200.00
-- Propane....
kg
2711.1300.00
-- Butanes.
kg
2711.1400.00
-- Ethylene, propylene, butylene and butadiene.
kg
2711.1900.00
-- Other ..
kg
kg
- In gaseous state :
2711.2100.00
-- Natural gas .....
115
HEADING
H.S. CODE
2711.2900.00
DESCRIPTION
-- Other
SU
2008/
2009
2010/
2011/
2012
kg
Levy
VAT
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.
27.12
2712.1000.00
- Petroleum jelly..
kg
2712.2000.00
- Paraffin wax containing by weight less than 0.75% of

oil
kg
- Other......
kg
2712.9000.00
27.13
Petroleum coke, petroleum bitumen and other

residues of petroleum oils or of oils obtained
from bituminous minerals.
- Petroleum coke :
2713.1100.00
-- Not calcined.
kg
2713.1200.00
-- Calcined.
kg
2713.2000.00
- Petroleum bitumen
kg
2713.9000.00
- Other residues of petroleum oils or of oils obtained from

bituminous minerals.
kg
27.14
27.15
27.16
Bitumen and asphalt, natural; bituminous or oil

shale and tar sands; asphaltites and asphaltic
rocks.
2714.1000.00
- Bituminous or oil shale and tar sands....
kg
2714.9000.00
- Other.
kg
2715.0000.00
- Bituminous mixtures based on natural asphalt,

on natural bitumen, on petroleum bitumen, on
mineral tar or on mineral tar pitch (for example,
bituminous mastics, cut-backs)..
kg
1000
kWh
2716.0000.00
- Electrical energy (optional heading).
116
Section VI
PRODUCTS OF THE CHEMICAL
OR ALLIED INDUSTRIES
Notes.
1.- (A)
Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 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 heading 28.43, 28.46 or 28.52 are to be classified
in those headings and in no other heading of this Section.
2.- Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or
38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other
heading of the Nomenclature.
3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended
to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product,
provided that the constituents are :
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together
without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary
one to another.
Chapter 28
Inorganic chemicals; organic or inorganic compoundsof 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, stabilised with organic substances (heading 28.31), carbonates
and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases
(heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in
heading 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in
this Chapter :
(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
(heading 28.11);
(b) Halide oxides of carbon (heading 28.12);
(c) Carbon disulphide (heading 28.13);
(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates
(reineckates) and other complex cyanates, of inorganic bases (heading 28.42);
(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen
halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not
pure(Chapter31).
117
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 heading 32.06; glass frit and other glass in the form of powder,
granules or flakes, of heading 32.07;
(e) Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in fire-extinguishing
grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; 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 heading
38.24;
(f)
Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02
to 71.05), or precious metals or precious metal alloys of Chapter 71;
(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 alkali or alkaline-earth metals (heading 90.01).
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 heading 28.11.
5.- Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42.
6.- Heading 28.44 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 Sections 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 Ci/g);
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive residues whether or not usable.
The term isotopes, for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to :
- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of
which the natural isotopic composition has been artificially modified.
7.- Heading 28.48 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 heading 38.18.
118
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
1. CHEMICAL ELEMENTS
28.01
28.02
28.03
Fluorine, chlorine, bromine and iodine.

2801.1000.00
- Chlorine..
kg
2801.2000.00
- Iodine......
kg
2801.3000.00
- Fluorine; bromine....
kg
- Sulphur, sublimed or precipitated; colloidal

sulphur.
kg
- Carbon (carbon blacks and other forms of

carbon not elsewhere specified or included)
kg
m3
2802.0000.00
2803.0000.00
28.04
- Hydrogen, rare gases and other non metal

2804.1000.00
- Hydrogen .
- Rare gases :
2804.2100.00
-- Argon.
m3
2804.2900.00
-- Other.
m3
2804.3000.00
- Nitrogen...
m3
2804.4000.00
- Oxygen.
m3
2804.5000.00
- Boron; tellurium..
kg
-- Containing by weight not less than 99.99% of

silicon....
kg
2804.6900.00
-- Other.
kg
2804.7000.00
- Phosphorous.
kg
2804.8000.00
- Arsenic
kg
2804.9000.00
- Selenium..
kg
- Silicon :
2804.6100.00
119
HEADING
H.S. CODE
DESCRIPTION
28.05
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Alkali or alkaline-earth metals; rare-earth

metals, scandium and yttrium, whether or not
intermixed or interalloyed; mercury.
- Alkali or alkaline-earth metals :
2805.1100.00
-- Sodium...
kg
2805.1200.00
-- Calcium.
kg
2805.1900.00
-- Other...
kg
2805.3000.00
- Rare-earth metals, scandium and yttrium, whether or not

intermixed or interalloyed....
kg
- Mercury..
kg
2805.4000.00
II. - INORGANIC ACIDS AND INORGANIC OXYGEN

COMPOUNDS OF NON-METALS
28.06
Hydrogen chloride (hydrochloric acid);

chlorosulphuric acid.
2806.1000.00
- Hydrogen chloride (hydrochloric acid)
kg
2806.2000.00
- Chlorosulphuric acid....
kg
28.07
2807.0000.00
- Sulphuric acids, oleum............
kg
28.08
2808.0000.00
- Nitiric acid; sulphonitric acids...
kg
28.09
28.10
Diphosphorus pentaoxide; phosphoric acid;

polyphosphoric acids, whether or not chemically
defined.
2809.1000.00
- Diphosphorus pentaoxide...
kg
2809.2000.00
- Phosphoric acid and polyhoric acids
kg
2810.0000.00
- Oxides of boron; boric acids...
kg
kg
28.11
Other inorganic acid and other inorganic oxygen

compounds of non-metals.
- Other inorganic acids :
2811.1100.00
-- Hydrogen fluoride (hydrofluoric acid).
120
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
2811.1900.00
-- Other....
kg
- Other inorganic oxygen compounds of non-metals :

2811.2100.00
-- Carbon dioxide....
kg
2811.2200.00
-- Silicon dioxide....
kg
2811.2900.00
-- Other...
kg
III.- HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

Halides and halide oxides of non-metals.
28.12
2812.1000.00
- Chlorides and chloride oxides.
kg
2812.9000.00
- Other
kg
Sulphides of non-metals; commercial phosphorus

trisulphide.
28.13
2813.1000.00
- Carbon disulphide...
kg
2813.9000.00
- Other...
kg
IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND

PEROXIDE OF METALS
28.14
Ammonia, anhydrous or in aqueous solution.

2814.1000.00
- Anhydrous ammonia.
kg
2814.2000.00
- Ammonia in aqueous solution
kg
2815.1100.00
- Sodium hydroxide (caustic soda) :

-- Solid..
kg
2815.1200.00
-- In aqueous solution (soda lye or liquid soda)...
kg
2815.2000.00
- Potassium hydroxide (caustic potash)...
kg
2815.3000.00
- Peroxides of sodium or potassium........
kg
28.15
Sodium hydroxide (caustic soda); potassium

hydroxide (caustic potash); peroxides of sodium
or potassium.
121
HEADING
H.S. CODE
28.16
28.17
2816.1000.00
- Hydroxide and peroxide of magnesium..
kg
2816.4000.00
- Oxide, hydroxide and peroxides, of strontium or borium.
kg
2817.0000.00
- Zinc oxide; zinc peroxide
kg
Artificial corundum, whether or not chemically

defined; aluminium oxide; aluminium hydroxide.
2818.1000.00
- Artificial corundum, whether or not chemically defined..
kg
2818.2000.00
- Aluminium oxide, other than artificial corundum....
kg
2818.3000.00
- Aluminium hydroxide..
kg
28.19
Chromium oxides and hydroxides

2819.1000.00
- Chromium trioxide..
kg
2819.9000.00
- Others.
kg
28.20
Manganese oxides.
2820.1000.00
- Manganese dioxide......
kg
2820.9000.00
- Other...
kg
28.21
28.23
2008/ 2010/
2009
2011/ Levy VAT
2012
Hydroxide and peroxide of magnesium; oxides,

hydroxides and peroxides, of strontium or barium
28.18
28.22
DESCRIPTION
SU
Iron oxides and hydroxides; earth colours

containing 70% or more by weight of combined
iron evaluated as Fe2O3 .
2821.1000.00
- Iron oxides and hydroxides...
kg
2821.2000.00
- Earth colours..
kg
2822.0000.00
- Cobalt oxides and hydroxides; commercial

cobalt oxides
kg
- Titanium oxides..
kg
2823.0000.00
Lead oxides; red lead and orange lead.
28.24
2824.1000.00
- Lead monoxide (litharge, massicot).....
kg
2824.9000.00
- Other..
kg
122
HEADING
H.S. CODE
28.25
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Hydrazine and hydroxylamine and their

inorganic salts; other inorganic bases; other
metal oxides, hydroxides and peroxides.
2825.1000.00
- Hydrazine and hydroxylamine and their inorganic salts
kg
2825.2000.00
- Lithium oxide and hydroxide.....
kg
2825.3000.00
- Vanadium oxides and hydroxides.
kg
2825.4000.00
- Nickel oxides and hydroxides..
kg
2825.5000.00
- Copper oxides and hydroxides...
kg
2825.6000.00
- Germanium oxides and zirconium dioxide.
kg
2825.7000.00
- Molybdenum oxides and hydroxides.
kg
2825.8000.00
- Antimony oxides
kg
2825.9000.00
- Other....
kg
V. SALT AND PEROXYSALTS, OF INORGANIC ACIDS AND

METALS
28.26
Fluorides; fluorosilicates, fluoroaluminates and

other complex fluorine salts.
- Fluorides :
2826.1200.00
-- Of aluminium..
kg
2826.1900.00
-- Other..
kg
2826.3000.00
- Sodium hexafluoroaluminate (synthetic cryolite).
kg
2826.9000.00
- Other
kg
2827.1000.00
Chlorides, chloride oxides and chloride

hydroxides; bromides and bromide oxides, iodides
and iodide oxides.
- Ammonium chloride.
kg
2827.2000.00
- Calcium chloride.
kg
2827.3100.00
- Other chlorides :
-- Of magnesium...
kg
-- Of aluminium ..
kg
28.27
2827.3200.00
123
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
2827.3500.00
-- Of nickel .
kg
2827.3900.00
-- Other .
kg
- Chloride oxides and chloride hydroxides :

2827.4100.00
-- Of copper.
kg
2827.4900.00
-- Other ..
kg
- Bromides and bromide oxides :

2827.5100.00
-- Bromides of sodium or of potassium..
kg
2827.5900.00
-- Other.....
kg
2827.6000.00
- Iodides and iodide oxides...
kg
kg
-- Sodium hypochlorite (bleach) wheather or not

concentrated .
kg
10
10
-- Other
kg
10
10
28.28
Hypochlorites; commercial calcium hypochlorite

chlorites; hypobromites.
2828.1000.00
- Commercial calcium hypochlorite and other calcium

hypochlorites...
- Other :
2828.9010.00
2828.9090.00
Chlorates and perchlorates; bromates and

perbromates; iodates and periodates
28.29
- Chlorates
2829.1100.00
-- Of sodium..
kg
2829.1900.00
-- Other....
kg
2829.9000.00
- Other.
kg
Sulphides; polysulphides, whether or not

chemically defined.
28.30
2830.1000.00
- Sodium sulphides...
kg
2830.9000.00
- Other..
kg
Dithionites and sulphoxylates.
28.31
2831.1000.00
- Of sodium
kg
2831.9000.00
- Other ....
kg
124
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Sulphites; thiosulphates.
28.32
2832.1000.00
- Sodium Sulphites....
kg
2832.2000.00
- Other sulphites ..
kg
2832.3000.00
- Thiosulphates.
kg
28.33
Sulphates; alums; peroxosulphates (persulphates).

- Sodium sulphates :
2833.1100.00
-- Disodium sulphate .
kg
2833.1900.00
-- Other...
kg
- Other sulphates :
2833.2100.00
-- Of magnesium...
kg
2833.2200.00
-- Of aluminium..
kg
2833.2400.00
-- Of nickel.
kg
2833.2500.00
-- Of copper.
kg
2833.2700.00
-- Of barium.
kg
2833.2900.00
-- Other.
kg
2833.3000.00
- Alums.
kg
2833.4000.00
- Peroxosulphates (persulphates)..
kg
kg
28.34
Nitrates; nitrates:
2834.1000.00
- Nitrites.....
- Nitrates :
2834.2100.00
-- Of potassium.
kg
2834.2900.00
-- Other.
kg
125
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Phosphinates (hypophosphites), phosphonates

(phosphites) and phosphates; polyphosphates,
whether or not chemically defined.
28.35
2835.1000.00
- Phosphinates (hypophosphites) and phosphonates

(phosphites)..
kg
- Phosphates :
2835.2200.00
-- Of mono- or disodium...
kg
2835.2400.00
-- Of potassium.
kg
2835.2500.00
-- Calcium hydrogenorthophosphate (dicalcium phosphate)
kg
2835.2600.00
-- Other phosphates of calcium....
kg
2835.2900.00
-- Other.
kg
- Polyphosphates :
2835.3100.00
-- Sodium triphosphate (sodium tripolyphosphate)..
kg
2835.3900.00
-- Other ......
kg
Carbonates; peroxocarbonates (percarbonates);

commercial ammonium carbonate containing
ammonium carbamate.
28.36
2836.2000.00
- Disodium carbonate (soda Ash)
kg
2836.3000.00
- Sodium hydrogencarbonate (sodium bicarbonate)..
kg
2836.4000.00
- Potassium carbonates.
kg
2836.5000.00
- Calcium carbonate
kg
2836.6000.00
- Barium carbonate...
kg
- Other :
2836.9100.00
-- Lithium carbonates..
kg
2836.9200.00
-- Strontium carbonate......
kg
2836.9900.00
-- Other...
kg
126
HEADING
H.S. CODE
28.37
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Cyanides, cyanide oxides and complex cyanides

- Cyanide and cyanide oxides :
2837.1100.00
-- Of sodium.
kg
2837.1900.00
-- Other....
2837.2000.00
- Complex cyanides.....
Reserved.
kg
kg
5
5
5
5
5
5
[28.38]
28.39
Silicates; commercial alkali metal silicates.

- Of sodium :
2839.1100.00
-- Sodium metasilicates..
kg
2839.1900.00
-- Other..
kg
10
10
2839.9000.00
- Other....
kg
28.40
Borates; peroxoborates (perborates).

- Disodium tetraborate (refined borax) :
2840.1100.00
-- Anhydrous....
kg
2840.1900.00
-- Other..
kg
2840.2000.00
- Other borates...
kg
2840.3000.00
- Peroxoborates (perborates)..
kg
28.41
Salts of oxometallic or peroxometallic acids.

2841.3000.00
- Sodium dichromate....
kg
2841.5000.00
- Other chromates and dichromates; peroxochromates..
kg
- Manganites, manganates and permanganates :

2841.6100.00
-- Potassium permanganate..
kg
2841.6900.00
-- Other...
kg
2841.7000.00
- Molybdates......
kg
2841.8000.00
- Tungstates (wolframates)...
kg
2841.9000.00
- Other.
kg
127
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Other salt of inorganic acids or peroxoacids

(including aluminosilicates whether or not
chemically defined), other than azides.
28.42
2842.1000.00
2842.9000.00
- Double or complex silicates, including aluminosilicates

whether or not chemically defined..
- Other..
kg
kg
kg
VI.- MISCELLANEOUS
Colloidal precious metals; inorganic or organic
compounds of precious metals, whether or not
chemically defined; amalgams of precious
metals.
28.43
2843.1000.00
- Colloidal precious metals...

- Silver compounds :
2843.2100.00
-- Silver nitrate....
kg
2843.2900.00
-- Other.
kg
2843.3000.00
- Gold compounds..
kg
2843.9000.00
- Other compounds; amalgams...
kg
Radioactive chemical elements and radioactive

isotopes (including the fissile or fertile chemical
elements and isotopes) and their compounds;
mixtures and residues containing these products.
- Natural uranium and its compounds; alloys, dispersions
(including cermets), ceramic products and mixtures
containing natural uranium or natural uranium
compounds.
kg
- Uranium enriched in U 235 and its compounds; plutonium

and its compounds; alloys, dispersions (including cermets),
ceramic products and mixtures containing uranium enriched
in U 235, plutonium or compounds of these products
kg
- Uranium depleted in U 235 and its compounds; thorium and

its compounds; alloys, dispersions (including cermets),
ceramic products and mixtures containing uranium depleted
in U 235, thorium or compounds of these products
kg
28.44
2844.1000.00
2844.2000.00
2844.3000.00
128
HEADING
DESCRIPTION
2844.4000.00
- Radioactive elements and isotopes and compounds other

than those of subheadings 2844.10, 2844.20 or 2844.30;
alloys, dispersions (including cermets), ceramic products
and mixtures, containing these elements, isotopes or
compounds; radioactive residues ..
kg
- Spent (irradiated) fuel elements (cartridges) of nuclear

reactors...
kg
Isotopes other than those of heading 28.44;

compounds, inorganic or organic, of such
isotopes, whether or not chemically defined.
28.45
2845.1000.00
- Heavy water (deuterium oxide).
kg
2845.9000.00
- Other.....
kg
28.46
28.48
Compounds, inorganic or organic, of rare-earth

metals, of yttrium or of scandium or of mixtures
of these metals.
2846.1000.00
- Cerium compounds....
kg
2846.9000.00
- Other..
kg
2847.0000.00
- Hydrogen peroxide, whether or not

solidified with urea.
kg
- Phosphides, whether or not chemically defined,

excluding ferrophosphorus.....
kg
2848.0000.00
Carbides, whether or not chemically defined :
28.49
28.50
2849.1000.00
- Of calcium......
kg
2849.2000.00
- Of silicon.....
kg
2849.9000.00
- Other.......
kg
2850.0000.00
- Hydrides, nitrides, azides, silicides and borides,

whether or not chemically defined, other than
compounds which are also carbides of heading
28.49.
kg
- Compounds, inorganic or organic, of mercury,

excluding amalgams .
kg
- 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..
kg
Reserved.
[28.51]
28.52
28.53
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
2844.5000.00
28.47
SU
2852.0000.00
2853.0000.00
129
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 headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of
heading 29.40, or the products of heading 29.41, whether or not chemically defined;
(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 render 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
render 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.
(a) Goods of heading 15.04 or crude glycerol of heading 15.20;
(b) Ethyl alcohol (heading 22.07 or 22.08);
(c) Methane or propane (heading 27.11);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Urea (heading 31.02 or 31.05);
(f)
Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic
products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring
matter put up in forms or packings for retail sale (heading 32.12);
(g) Enzymes (heading 35.07);
(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar
forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or
similar lighters and of a capacity not exceeding 300 cm3 (heading 36.06);
(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers
put up in packings for retail sale, of heading 38.24; or
(k) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).
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 headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated
derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or
nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as nitrogen-functions for the purposes of heading 29.29. For the purposes of
headings 29.11, 29.12, 29.14, 29.18 and 29.22, oxygen-function is to be restricted to the functions (the characteristic
organic oxygen-containing groups) referred to in headings 29.05 to 29.20.
5.- (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are
to be classified with that compound which is classified in the heading which occurs last in numerical order in these subChapters.
(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 subChapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound;
130
(2) Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading
appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed,
whichever occurs last in numerical order in the Chapter; and
(3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified
in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments
formed by "cleaving" of all metal bonds, other than metal-carbon bonds.
(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol
(heading 29.05).
(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6.- The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of
hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to
carbon atoms.
Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or
halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly
linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives
(or compound derivatives).
7.- Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of
aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with
polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or
functions here listed.
(a) the term hormones includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone
antagonists (anti-hormones);
(b) the expression used primarily as hormones applies not only to hormone derivatives and structural analogues used
primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as
intermediates in the synthesis of products of this heading.
Subheading Notes.
1.- Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be
classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically
covered by any other subheading and that there is no residual subheading named Other in the series of subheadings
concerned.
2.- Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.
131
HEADING
H.S. CODE
DESCRIPTION
SU
Import Duty Rates

2008/ 2010/
2009
2011/ Levy
2012
VAT
I.- HYDROCARBONS AND THEIR HALOGENATED,

SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
Acyclic hydrocarbons.
29.01
2901.1000.00
- Saturated.
kg
- Unsaturated :
2901.2100.00
-- Ethylene..
kg
2901.2200.00
-- Propene (propylene).....
kg
2901.2300.00
-- Butene (butylenes) and isomers thereof..
kg
2901.2400.00
-- Buta-1,3-diene and isoprene....
kg
2901.2900.00
-- Other...
kg
Cyclic hydrocarbons.
29.02
- Cyclanes, cycleones and cycloterpenes :

2902.1100.00
-- Cyclohexane
kg
2902.1900.00
-- Other.
kg
2902.2000.00
- Benzene.......
kg
2902.3000.00
- Toluene
kg
- Xylenes:
2902.4100.00
-- o-Xylene
kg
2902.4200.00
-- m-Xylene ..
kg
2902.4300.00
-- p-Xylene...
kg
2902.4400.00
-- Mixed xylene isomers
kg
2902.5000.00
- Styrene....
kg
2902.6000.00
- Ethylbenzene.....
kg
2902.7000.00
- Cumene
kg
2902.9000.00
- Other .
kg
132
HEADING
H.S. CODE
29.03
DESCRIPTION
SU
Import Duty Rates

2008/ 2010/
2009
2011/ Levy
2012
VAT
Halogenated derivatives of hydrocarbon.

- Saturated chlorinated derivatives of acyclic hydrocarbons :
2903.1100.00
-- Chloromethane (methyl chloride) and chloroethane

(ethyl chloride)...
kg
2903.1200.00
-- Dichloromethane (methylene chloride)....
kg
2903.1300.00
-- Chloroform (trichoromethane)...
kg
2903.1400.00
-- Carbon tetrachloride..
kg
2903.1500.00
-- Ethylene dichloride (ISO) 1,2-dichloroethane....
kg
2903.1900.00
-- Other..
kg
- Unsaturated chlorinated derivates of acyclic hydrocarbons :

2903.2100.00
-- Vinyl chloride (chloroethylene)....
kg
2903.2200.00
-- Trichloroethylene .....
kg
2903.2300.00
-- Tetrachloroethylene (perchloroethylene).....
kg
2903.2900.00
-- Other....
kg
- Flourinated, brominated or iodinated derivatives of acyclic

Hydrocarbons :
2903.3100.00
-- Ethylene dibromide (ISO) (1,2-dibromoethane)...
kg
2903.3900.00
-- Other..
kg
- Halogenated derivatives of acyclic hydrocarbon containing

two or more different halogene :
2903.4100.00
-- Ttrichlorofluoromethane.
kg
2903.4200.00
-- Dichlorodifluoromethane.
kg
2903.4300.00
-- Trichlorotrififluoroethanes...
kg
2903.4400.00
-- Dichlorotetrafluoroethanes and chloropentafluoroethane.
kg
2903.4500.00
-- Other derivatives perhalogenated only with

fluorine and chlorine....
kg
133
HEADING
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
2903.4600.00
-- Bromochlorodifluoromethane, bromotrifluoromethane and

dibromotertafluorethanes.....
kg
2903.4700.00
-- Other perhalogenated derivatives...
kg
2903.4900.00
-- Other..
kg
- Halogenated derivatives of cyclanic, cyclenic or

cycoletpenic hydrocarbons :
2903.5100.00
-- 1,2,3,4,5,6-Hexachlorocyclohexae.
kg
2903.5200.00
-- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO).
kg
2903.5900.00
-- Other...
kg
- Halogenated derivatives of aromatic hydrocarbons :

2903.6100.00
-- Chlorobenzene, o-dischoro-bezene p-dicholbenzen
kg
2903.6200.00
-- Hexachlorobenzene and DDT (1,1,1-tricholor-2,2-bis

(p- chlorophenenyl ) ethane) ..
kg
-- Other.....
kg
Sulphonated, nitrated or nitrosated derivatives of

hydrocarbons, whether or not halogenated.
- Derivatives containing only sulpho groups, their salts and
ethyl esters...
kg
2904.2000.00
- Derivatives containing only nitro or only nitroso groups
kg
2904.9000.00
- Other
kg
- Saturated monohydric alcohols :

-- Methanol (methyl alcohol)
kg
-- Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl

alcohol)..
kg
-- Butan-1-ol (n-butyl alcohol) ..
kg
2903.6900.00
29.04
2904.1000.00
II.- ALCHOHOLS AND THEIR HALOGENATED, SULPHONATED,

NITRATED OR NITROSATED DERIVATIVES
Acyclic alcohols and their halogenated,
sulphonated, nitrated or nitrosated derivatives.
29.05
2905.1100.00
2905.1200.00
2905.1300.00
134
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
2905.1400.00
-- Other butanols..
kg
2905.1600.00
-- Octanol (octyl alcohol) and isomers thereof.
kg
2905.1700.00
-- Dodecan-1-ol (lauryl alchol), hexadecane-1-ol (cetyly

alcohol) and octadecan-l-ol (stearyl alcohol),.
kg
-- Other.
kg
2905.1900.00
- Unsaturated monohydric alcohols :

2905.2200.00
-- Acyclic terpene alcohols.....
kg
2905.2900.00
-- Other..
kg
- Diols :
2905.3100.00
-- Ethylene glycol (ethanediol)....
kg
2905.3200.00
-- Propylene glycol (propane-1,2-diol) . ..
kg
2905.3900.00
-- Other.....
kg
-- 2-Ethyl-2- (hydroxymethyl)propane-1,3-diol
(trimethylolpropane)
kg
2905.4200.00
-- Pentaeythritol...
kg
2905.4300.00
-- Mannitol..
kg
2905.4400.00
-- D-glucitol (sorbitol)..
kg
2905.4500.00
-- Glycerol....
kg
2905.4900.00
-- Other ...
kg
- Other polyhydric alcohols :

2905.4100.00
- Halogenated, sulphonated, nitrated or nitrosated derivatives

of acyclic alcohols :
2905.5100.00
-- Ethoclorvynol(INN)
kg
2905.5900.00
-- Other...
kg
135
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Cyclic alcohols and their halogenated,

sulphonated nitrated or nitrosated derivatives.
29.06
- Cyclanic, cyclenic or cycloterpenic :

2906.1100.00
-- Menthol....
kg
2906.1200.00
-- Cyclohexanol, methycylohexanols and

dimethylcyclohexanols.
kg
2906.1300.00
-- Sterols and inositols..
kg
2906.1900.00
-- Other....
kg
- Aromatic :
2906.2100.00
-- Benzyl alcohol.
kg
2906.2900.00
-- Other.
kg
III.- PHENOLS, PHENOL-ALCOHOLS,AND THEIR HALOGENATED,

Phenols; phenol-alcohols.
29.07
- Monophenols :
2907.1100.00
-- Phenol (hydroxybenzene) and its salts
kg
2907.1200.00
-- Cresols and their salts.
kg
2907.1300.00
-- Octylphenol, nonylphenol and their isomers; salts

thereof
kg
2907.1500.00
-- Naphthols and their salts..
kg
2907.1900.00
-- Other...
kg
- Polyphenols; phenol alcohols :

2907.2100.00
-- Resorcinol and its salts..
kg
2907.2200.00
-- Hydroquinone (quinol) and its salts
kg
136
HEADING
H.S. CODE
2907.2300.00
2907.2900.00
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
-- 4,4-Isopropylidenedipenol (bisphenol A, dipenylolproane)

and its salts.
kg
-- Other...
kg
Halogenated, sulphonated, nitrated or nitrosated

derivatives of phenols or phenol-alcohols.
29.08
- Derivatives containing only halogen substituents and their

salts :
2908.1100.00
-- Pentachlorophenol (ISO) ..
kg
2908.1900.00
-- Other ...
kg
- Other :
2908.9100.00
-- Dinoseb (ISO) and its salts ..
kg
2908.9900.00
-- Other ....
kg
2909.1100.00
- Acyclic ethers and their halogenated, sulphonated, nitrated

or nitrosated derivatives :
-- Diethyl ether,...
kg
2909.1900.00
-- Other.
kg
2909.2000.00
- Cyclanic, cyclenic or cycloteroenic ethers and their

halogenated, sulphonated, nitrated or nitrosated
derivatives..
kg
- Aromatic ethers and their halogenated, sulphonated nitrated

or nitrosated derivatives.....
kg
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
Ethers, ether-alcohols, ether-phenols, etheralcohol- phenols, alcohol peroxides, ether
peroxides, ketone peroxides (whether or not
chemically defined), and their halogenated,
sulponated, nitrated or nitrosated derivatives.
29.09
2909.3000.00
137
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/ Levy VAT
2009
2011/
2012
- Ether-alcohols and their halogenated, sulphonated, nitrated

or nitrosated derivative :
2909.4100.00
-- 2,2- Oxydiethanol (diethyene glycol, digol)
kg
2909.4300.00
-- Monobutyl ethers of ethylene glycol or of diethylene

glycol
kg
-- Other monoalkylethers of ethylene glycol or of diethylene

glycol..
kg
2909.4900.00
-- Other..
kg
2909.5000.00
- Ether-phenols, ether-alcohol-phenols and their halogenated,

sulphonated, nitrated or nitrosated derivatives
kg
- Alcohol peroxides, ether peroxides, ketone peroxides and

their halogenated, sulphonated, nitrated or nitrosated
derivatives..
kg
2910.1000.00
Epoxides, epoxyalcohols, epoxyphenols and

epoxyethers, with a three-membered ring, and
their halogenated, sulphonated, nitrated or
nitrosated derivatives.
- Oxirane (ethylene oxide).....
kg
2910.2000.00
- Methyloxirane (propylene oxide).
kg
2910.3000.00
- 1-chloro-2,3-epoxypropane (epichorohydrin)
kg
2910.4000.00
- Dieldrin (ISO, INN)....
kg
2910.9000.00
- Other.
kg
- Acetals and hemiacetals, whether or not with

other oxygen function, and their halogenated,
sulphonated, nitrated or nitrosated
derivatives..
kg
kg
2909.4400.00
2909.6000.00
29.10
2911.0000.00
29.11
V-ALDEHYDE-FUNCTION COMPOUNDS
Aldehydes, whether or not with other oxygen
function; cyclic polymers of aldehyes;
paraformaldehyde.
- Acyclic aldehydes without other oxygen function :
29.12
2912.1100.00
-- Methanal (formaldehyde)
138
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
2912.1200.00
-- Ethanal (acetaldehyde)..
kg
2912.1900.00
-- Other.
kg
- Cyclic aldehydes without other oxygen function :

2912.2100.00
-- Benzaldehyde...
kg
2912.2900.00
-- Other.
kg
2912.3000.00
- Aldehyde-alcohols..
kg
- Aldehyde-ethers, aldehydephenols and aldehydes with other

oxygen function :
29.13
2912.4100.00
-- Vanillin (4-hydroxy-3-methoxybenzaldehyde).
kg
2912.4200.00
-- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehye)
kg
2912.4900.00
-- Other.
kg
2912.5000.00
- Cyclic polymers of aldehydes...
kg
2912.6000.00
- Paraformaldehyde.
kg
2913.0000.00
- Halogenated, sulphonated, nitrated or

nitrosated derivatives of products of heading
29.12
kg
VI.- KETONE-FUNCTION COMPOUND AND QUINONE-FUNCTION

COMPOUNDS.
29.14
Ketone and quinones, whether or not with other

oxygen function, and their halogenated,
sulponated, nitrated or nitrosated derivatives.
- Acyclic ketones without other oxygen function :
2914.1100.00
-- Acetone .....
kg
2914.1200.00
-- Butanone (methyl ethyl ketone).....
kg
2914.1300.00
-- 4-Methylpentan-2-one (methyl isobutyl ketone).
kg
2914.1900.00
-- Other.
kg
kg
- Cyclanic, cyclenic or cycloterpenic ketones without other

oxygen function:
2914.2100.00
-- Camphor...
139
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
2914.2200.00
-- Cyclohexanone and methlcyclohexanones..
kg
2914.2300.00
-- Ionones and methlionones.....
kg
2914.2900.00
-- Other...
kg
- Aromatic ketones without other oxygen function :

2914.3100.00
-- Phenylactone (phenylpropan-2-one)..
kg
2914.3900.00
-- Other..
kg
2914.4000.00
- Kethone-alcohols and ketones aldehydes.
kg
2914.5000.00
- Ketone-phenols and ketones with other oxygen function
kg
- Quinones:
2914.6100.00
-- Anthraquinone.
kg
2914.6900.00
-- Other......
kg
2914.7000.00
- Halogenated, sulphonated, nitrated or nitrosated

derivatives.
kg
VII.- CARBOXYIC ACIDS AND THEIR ANHYDRIDES, HALIDES,

PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED,
Saturated acyclic monocarboxylic acids and their
anhydrides, halides, peroxides, and peroxyacids;
their halogenated, sulphonated, nitrated or
29.15
- Formic acids, its salts and esters :

2915.1100.00
-- Formic acid.....
kg
2915.1200.00
-- Salts of formic acid.
kg
2915.1300.00
-- Esters of formic acid....
kg
- Acetic acid and its Salts; acetic anhydride :

2915.2100.00
-- Acetic acid.
kg
2915.2400.00
-- Acetic anhydride
kg
2915.2900.00
-- Other...
kg
140
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Esters of acetic acid :

2915.3100.00
-- Ethyl acetate.
kg
2915.3200.00
-- Vinyl acetate...
kg
2915.3300.00
-- n-Butyl acetate.
kg
2915.3600.00
-- Dinoseb (ISO) acetate .
kg
2915.3900.00
-- Other .....
kg
2915.4000.00
- Mono-, di-or trichloroacetic acids, their salts and esters
kg
2915.5000.00
- Propionic acid, its salts and esters.
kg
2915.6000.00
- Butanoic acids, pentanoic acids, their salts and esters
kg
2915.7000.00
- Palmitic acid, stearic acid, their salts and esters..
kg
2915.9000.00
- Other...
kg
Unsaturated acyclic monocarboxylic acids, cyclic

monocarboxylic acids, their anhydrides, halides,
peroxides and peroxyacids; their halogenated,
- Unsaturated acyclic monocarboxylic acids, their anhydrides,
halides, peroxides, peroxyacids and their derivatives :
29.16
2916.1100.00
-- Acrylic acid and its salts:..
kg
2916.1200.00
-- Esters of acrylic acid.
kg
2916.1300.00
-- Methacrylic acid and its salts..
kg
2916.1400.00
-- Esters of methacrylic acid........
kg
2916.1500.00
-- Oleic, linoleic or linolenic acids, their salts and esters..
kg
2916.1900.00
-- Other...
kg
2916.2000.00
- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids,

their anhydrides, halides, peroxides, peroxyacids and their
derivatives....
kg
- Aromatic monocarboxylic acids, their anhydrides, halides,

peroxides, peroxyacids and their derivatives :
141
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
2916.3100.00
-- Benzoic acid, its salts and esters..
kg
2916.3200.00
-- Benzoyl proxide and benzoyl chloride....
kg
2916.3400.00
-- Phenylacetic acid and its salts....
kg
2916.3500.00
-- Esters of phenylacetic acid..
kg
2916.3600.00
-- Binapacryl (ISO) ...
kg
2916.3900.00
-- Other ..
kg
29.17
Polycaboxylic acids, their anhydrides, halides,

peroxides and peroxyacids; their halogenated,
- Acyclic polycarboxylic acids, their anhydrides, halides,
peroxides, peroxyacids and their derivatives :
2917.1100.00
-- Oxalic acid, its salts and esters...
kg
2917.1200.00
-- Adipic acid, its salts and esters....
kg
2917.1300.00
-- Arzelaic acid, sebacic acid, their salts and esters.
kg
2917.1400.00
-- Maleic anhydride...
kg
2917.1900.00
-- Other..
kg
2917.2000.00
- Cyclanic, cyclenic or cycloterpenic polycarboxylic acids,

their anhydrides, halides, peroxides, peroxyacids and their
derivatives...
kg
- Aromatic polycarboxylic acids, their anhhyrides, halides,

peroxides, peroxacids and their derivatives :
2917.3200.00
-- Dioctyl orthophthalates ....
kg
2917.3300.00
-- Dinonyl or didecyl orthophthalates .
kg
2917.3400.00
-- Other esters of orthophthalic acid
kg
2917.3500.00
-- Phthalic anhydride.
kg
2917.3600.00
-- Terephthalic acid and its salts..
kg
2917.3700.00
-- Dimethyl terephthalate..
kg
2917.3900.00
-- Other ...
kg
142
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Carboxylic acids with additional oxygen function

and their anhydrides, halides, peroxides and
peroxyacids; their halogenated, sulphonated,
nitrated or nitrosated derivatives.
29.18
- Carboxylic acids with alcohol function but without other

oxygen function, their anhydrides, halides, peroxides,
peroxyacids and their Derivatives :
2918.1100.00
-- Lactic acid, its salts and esters.
kg
2918.1200.00
-- Tartaric acid..
kg
2918.1300.00
-- Salts and esters of tartaric acid ....
kg
2918.1400.00
-- Citric acid .....
kg
2918.1500.00
-- Salts and esters of citric acid....
kg
2918.1600.00
-- Gluconic acid, its salts and esters...
kg
2918.1800.00
-- Chlorobenzilate (ISO) ...
kg
2918.1900.00
-- Other.
kg
- Carboxylic acids with phenol function but without other

oxygen function, their anhydrides, halides, peroxides,
peroxyacids and their derivatives :
2918.2100.00
-- Salicylic acid and its salts...
kg
2918.2200.00
-- O-Acetylsalicylic acid, its salts and esters...
kg
2918.2300.00
-- Other esters of salicylic acid and their salts
kg
2918.2900.00
-- Other...
kg
2918.3000.00
- Carboxylic acids with aldehyde or ketone function but

without other oxygen function, their anhydrides, halides,
peroxides, peroxyacids and their derivatives
kg
-- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts

and esters..
kg
-- Other ..
kg
- Other :
2918.9100.00
2918.9900.00
143
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
VIII.- ESTERS OF INORGANIC ACIDS OF NON-METALS AND

THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES.
Phosphoric esters and their salts, including
lactophosphates; their halogenated, sulphonated,
nitrated or nitrosated derivatives :
29.19
2919.1000.00
- Tris (2,3-dibromopropyl) phosphate
kg
2919.9000.00
- Other .
kg
-- Parathion (ISO) and parathion-methyl (ISO) (Methylparathion)....
kg
2920.1900.00
-- Other ....
kg
2920.9000.00
- Other ..
kg
Esters of other inorganic acids of non-metals

(excluding esters of hydrogen halides) and their
salts; their halogenated, sulphonated, nitrated or
29.20
- Thiophosphoric esters (phosphorothioates) and their salts;

their halogenated, sulphonated, nitrated or nitrosated
derivatives :
2920.1100.00
IX.- NITROGEN-FUNCTION COMPOUNDS

29.21
Amine-function compounds.
- Acyclic monoamines and their derivatives; salts thereof :
2921.1100.00
-- Methylamne, di- or trimethylamine and their salts
kg
2921.1900.00
-- Other....
kg
- Acyclic polyamines and their derivatives; salts thereof :

2921.2100.00
-- Ethylenediamine and its salts...
kg
2921.2200.00
-- Hexamethylenediamine and its salts..
kg
2921.2900.00
-- Other...
kg
2921.3000.00
- Cyclanic, cyclenic or cycloterpenic mono- or polyamines,

and their derivatives; salts thereof
kg
144
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Aromatic monoamines and their derivatives; salts thereof :

2921.4100.00
-- Aniline and its salts...
kg
2921.4200.00
-- Aniline derivatives and their salts..
kg
2921.4300.00
-- Toluidines and their derivatives; salts thereof
kg
2921.4400.00
-- Diphenylamine and its derivatives; salts thereof
kg
2921.4500.00
-- 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine

(beta-naphthylamine) and their derivatives; salts thereof
kg
-- Amfetamine (INN), benzfetamine (INN), dexamfetamine

(INN), etilamfetamine (INN), fencamfamine (INN), lefetamine
(INN), levamfetamine (INN), mefenorex (INN) and
phentermine (INN); salts thereof
kg
-- Other
kg
-- o-, m-, p-phenylenediamine, diaminotoluenes, and their

derivatives; salts thereof.....
kg
-- Other..
kg
2921.4600.00
2921.4900.00
- Aromatic polyamines and their derivatives; salts thereof :

2921.5100.00
2921.5900.00
29.22
Oxygen-function amino-compounds.
- Amino-alcohols, other than those containing more than one
kind of oxygen function, their ethers and esters; salts
thereof :
2922.1100.00
-- Monoethanolamine and its salts.
kg
2922.1200.00
-- Diethanolamine and its salts .. .
kg
2922.1300.00
-- Triethanolamine and its salts.
kg
2922.1400.00
-- Dextropropoxyphene (INN) and its salts
kg
2922.1900.00
-- Other.....
kg
kg
- Amino-naphthols and other amino-phenols, other than those

containing more than one kind of oxygen function, their
ethers and esters; salts thereof :
2922.2100.00
-- Aminohydroxynaphthalene-sulphonic acids and their salts..
145
HEADING
H.S. CODE
DESCRIPTION
2922.2900.00
-- Other........
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
-- Amfepramone (INN), methadone (INN) and normethadone

(INN); salts thereof....
kg
-- Other .
kg
kg
- Amino-aldehydes, amin-ketones and amino-quinones, other

than those containing more than one kind of oxygen
function; salts thereof :
2922.3100.00
2922.3900.00
- Amino-acids, other than those containing more than one

kind of oxygen function, and their esters; salts thereof :
2922.4100.00
-- Lysine and its esters; salts thereof....

-- Glutamic acid and its salts:
2922.4200.43
--- In bulk.................................................................................................
kg
10
10
2922.4200.44
--- In retail packs or satchets...........................................................
kg
20
20
2922.4300.00
-- Anthranilic acid and its salts...
kg
2922.4400.00
-- Tilidine (INN) and its salts.......
kg
2922.4900.00
-- Other.
kg
2922.5000.00
- Amino-alcohol-phenols, amino-acid-phenols and other aminocompounds with oxygen function
kg
29.23
Quaternary ammonium salts and hydroxides;

lecithins and other phosphonaminolipids,
whether or not chemically defined.
29.24
2923.1000.00
- Choline and its salts....
kg
2923.2000.00
- Lecithins and other phosphoaminolipide....
kg
2923.9000.00
- Other ..
kg
Carboxyamide-function compounds; amidefunction compounds of carbonic acid.

- Acyclic amides (including cyclic carbamates) and their
derivatives; salts thereof :
2924.1100.00
-- Meprobamate (INN).
kg
2924.1200.00
-- Fluoroacetamide (ISO), monocrotophos (ISO) and

phosphamidon (ISO) .
kg
-- Other..
kg
2924.1900.00
146
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Cyclic amides (incuding cyclic carbamates) and their

derivatives; salts thereof :
2924.2100.00
-- Ureines and their derivatives; salts thereof ..
kg
2924.2300.00
-- 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its

salts....
kg
2924.2400.00
-- Ethinamate (INN).....
kg
2924.2900.00
-- Other....
kg
Carboxyimide-function compounds (including

saccharin and its salts) and imine-function
compounds.
29.25
- Imides and their derivatives; salts thereof :

2925.1100.00
-- Saccharin and its salts.....
kg
2925.1200.00
-- Glutethimide (INN)...........
kg
2925.1900.00
-- Other..
kg
- Imines and their derivatives; salts thereof :

2925.2100.00
-- Chlordimeform (ISO) ..
kg
2925.2900.00
-- Other .
kg
29.26
Nitrile-function compounds.
2926.1000.00
- Acrylonitrile..
kg
2926.2000.00
- 1-Cyanoguanidine (dicyandiamide)..
kg
2926.3000.00
- Fenproporex (INN) and its salts; methadone (INN)

intermediate (4-cyano-2-dimethylamino-4,
4-diphenylbutane)
kg
2926.9000.00
- Other...
kg
29.27
2927.0000.00
- Diazo- azo- or azoxy- compounds...
kg
29.28
2928.0000.00
- Organic derivatives of hydrazine or of

hydroxylamine..
kg
147
HEADING
H.S. CODE
29.29
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Compounds with other nitrogen function.

2929.1000.00
- Isocyanates ..
kg
2929.9000.00
- Other....
kg
X.- ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC

COMPOUNDS NUCLEIC ACIDS AND THEIR SALTS, AND
SULPHONAMIDES
29.30
29.31
Organo-sulphur compounds.
2930.2000.00
- Thiocarbamates and dithiocarbamates.
kg
2930.3000.00
- Thiuram mono-, di- or tetrasulphides...
kg
2930.4000.00
- Methionine
kg
2930.5000.00
- Captafol (ISO) and methamidophos (ISO) ..
kg
2930.9000.00
- Other...
kg
2931.0000.00
- Other organo-inorganic compounds..
kg
29.32
Heterocyclic compounds with oxygen heteroatom(s) only.

- Compounds containing an unfused furan ring (whether or
not hydrogenated) in the structure :
2932.1100.00
-- Tetrahydrofuran..
kg
2932.1200.00
-- 2-Furaldehyde (furfuraldehyde) .....
kg
2932.1300.00
-- Furfuryl alcohol and tetrahydrofurfuryl alcohol.
kg
2932.1900.00
-- Other..
kg
- Lactones :
2932.2100.00
-- Counmarin, methylcoumarins and ethylcoumarins
kg
2932.2900.00
-- Other lactone.
kg
- Other :
2932.9100.00
-- Isosafrole.
kg
2932.9200.00
-- 1-(1,3-Benzodioxol-5-yl) propan-2-one..
kg
148
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
2932.9300.00
-- Piperonal
kg
2932.9400.00
-- Safrole
kg
2932.9500.00
-- Tetrahydrocannabinols (all isomers)
kg
2932.9900.00
-- Other..
kg
29.33
Heterocyclic compounds with nitrogen heteroatom(s) only.

- Compounds containing an unfused pyrazol ring (whether or
not hydrogenated) in the structure :
2933.1100.00
-- Phenazone (antipyrin ) and its derivatives.
kg
2933.1900.00
-- Other..
kg
- Compounds containing an unfused imidazole ring

(whether or not hydrogenated) in the structure :
2933.2100.00
-- Hydantoin and its derivatives.....
kg
2933.2900.00
-- Other
kg
- Compounds containing an unfused pyridine ring

2933.3100.00
-- Pyridine and its salts
kg
2933.3200.00
-- Piperidine and its salts.
kg
2933.3300.00
-- Alfentanil (INN),anileridine (INN), bezitramide (INN),

bromazepam (INN), difenoxin (INN), diphenoxylate (INN),
dippanone (INN), fentanyl (INN), ketobemidone (INN),
methylphenidate (INN), pentazocine (INN), pethidine (INN),
pethidine (INN) intermediate A, phencyclidine (INN), (PCP),
phenoperidine (INN), pipradrol (INN), piritramide (INN),
propiram (INN) and trimeperidine (INN); salts thereof
kg
-- Other....
kg
2933.3900.00
- Compounds containing in the structure a quinoline or

isoquinoline ring-system (whether or not hydrogenated),
not further fused :
2933.4100.00
-- Levorphanol (INN) and its salts..
kg
2933.4900.00
-- Other
kg
149
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Compounds containing a pyrimidine ring (whether or not

hydrogenated) or peperazine ring in the structure :
2933.5200.00
-- Malonylurea (barbituric acid) and its salts
kg
2933.5300.00
-- Allobarbital (INN), amobarbital (INN), barbital (INN),

butalbital (INN), butobarbital, cyclobarbital (INN),
methylphenobarbital (INN), pentobarbital (INN),
Phenobarbital (INN), sechutabarbital (INN), secobarbital
(INN) and vinylbital (INN); salts thereof.
kg
-- Other derivatives of malonylurea (barbituric acid); salts

thereof...
kg
-- Loprazolam (INN), mecloqualone (INN), methaqualone (INN)

and zipeprol (INN); salts thereof..
kg
-- Other....
kg
2933.5400.00
2933.5500.00
2933.5900.00
- Compounds containing an unfused triazine ring

2933.6100.00
-- Melamine....
kg
2933.6900.00
-- Other..
kg
- Lactams :
2933.7100.00
-- 6-Hexanelactam (epsilon-caprolactam)
kg
2933.7200.00
-- Clobazan (INN) and methyprylon (INN)..
kg
2933.7900.00
-- Other lactams.......
kg
-- Alprazolam (INN), camazepam (INN), chlordiazepoxide

(INN), clonazepam (INN), clorazepate (INN), delorazepam
(INN), diazepam (INN), estazolam (INN), ethyl loflazepate
(INN), fludiazepam (INN), flunitrazepam (INN), flurazepam
(INN), halazepam (INN), lorazepam (INN), lormetazepam
(INN), mazindol (INN), medazepam (INN), midazolam (INN),
nimetazepam (INN), nitrazepam (INN), nordazepam (INN),
oxazepam (INN), pinazepam (INN), prazepam (INN),
pyrovalerone (INN), temazepam (INN), tetrazepam (INN)
and triazolam (INN); salts thereof..
kg
-- Other.
kg
- Other :
2933.9100.00
2933.9900.00
150
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Nucleic acids and their salts, whether or not

chemically defined; other heterocyclic
compounds.
29.34
2934.1000.00
- Compounds containing an unfused thiazole ring (whether or

not hydrogenated) in the structure
kg
- Compounds containing in the structure a benzothiazole

ring-system (whether or not hydrogenated), not further
fused....
kg
- Compounds containing in the structure a phenothiazole

ring-system (whether or not hydrogenated), not further
fused..
kg
-- Aminorex (INN), brotizolam (INN),clotiazepam (INN),

cloxazolam(INN), dextromoramide (INN), haloxazolam (INN),
ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline
(INN), phendimetrazine (INN), phenmetrazine (INN), and
sufentanil (INN); salts thereof.
kg
2934.9900.00
-- Other ........
kg
2935.0000.00
- Sulphonamides ....
kg
2934.2000.00
2934.3000.00
- Other :
2934.9100.00
29.35
XI.- PROVITAMINS, VITAMINS AND HORMONES
Provitamins and vitamins, natural or reproduced
by synthesis (including natural concentrates),
derivatives thereof used primarily as vitamins,
and intermixtures of the foregoing, whether or
not in any solvent.
29.36
- Vitamins and their derivatives, unmixed :

2936.2100.00
-- Vitamins A and their derivatives.....
kg
2936.2200.00
-- Vitamin B1 and its derivatives..
kg
2936.2300.00
-- Vitamin B2 and its derivatives....
kg
2936.2400.00
-- D- or DL-Pantothenic acid (Vitamin B3 or Viamin B5)

and its derivatives..
kg
2936.2500.00
-- Vitamin B6 and its derivatives.
kg
2936.2600.00
-- Vitamin B12 and its derivatives.....
kg
151
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
2936.2700.00
-- Vitamin C and its derivatives.
kg
2936.2800.00
-- Vitamin E and its derivatives..
kg
2936.2900.00
-- Other vitamins and their derivatives
kg
2936.9000.00
- Other, including natural concentrates
kg
29.37
Hormones, prostaglandins, thromboxanes and

leukotrienes, natural or reproduced by synthesis;
derivatives and structural analogues thereof,
including chain modified polypeptides, used
primarily as hormones.
- Polypeptide hormones, protein hormones and glycoprotein
hormones, their derivatives and structural analogues :
2937.1100.00
-- Somatotropin, its derivatives and structural analogues
kg
2937.1200.00
-- Insulin and its salts..
kg
2937.1900.00
-- Other.
kg
-- Cortisone, hydrocortisone, prednisone (dehydrocortisone)

and prednisone (dehydrocortisone)..
kg
2937.2200.00
-- Halogenated derivatives of corticosteroidal hormones.
kg
2937.2300.00
-- Oestrogens and progestogens.
kg
2937.2900.00
-- Other...
kg
- Steroidal hormones, their derivatives and structural

analogues :
2937.2100.00
- Catecholamine hormones, their derivatives and structural

analogues :
2937.3100.00
-- Epinephrine....
kg
2937.3900.00
-- Other.........
kg
2937.4000.00
- Amino-acid derivatives......
kg
2937.5000.00
- Prostaglandins, thromboxanes and leukotlenes, their

derivatives and structural analogues...
kg
- Other.
kg
2937.9000.00
152
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
XII.- GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR

REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS,
ESTERS AND OTHER DERIVATIVES.
29.38
Glycodsides, natural or reproduced by synthesis,

and their salts, ethers, esters and other
derivatives.
2938.1000.00
- Rutoside (rutin) and its derivates..
kg
2938.9000.00
- Other..
kg
-- Concentrates of poppy straw; buprenorphine (INN), codeine,

dihydrocodeine (INN), ethylmorphine, etorphine (INN),
heroin, hydrocodone (INN), hydromorphone (INN), morphine,
nicomorphine (INN), oxycodone (INN), oxymorphone (INN),
pholcodine (INN), thebacon (INN) and thebaine; salts
thereof...
kg
2939.1900.00
-- Other..
kg
2939.2000.00
- Alkaloids of cinchona and their derivative; salts thereof.
kg
2939.3000.00
- Caffeine and its salts
29.39
Vegetable alkaloids, natural or reproduced by

synthesis, and their salts, ethers, esters and other
derivatives.
- Alkaloids of opium and their derivatives, salts thereof :
2939.1100.00
kg
- Ephedrines and their salts :
2939.4100.00
-- Ephedrine and its salts...

kg
2939.4200.00
-- Pseudoephedrine (INN) and its salts.

kg
2939.4300.00
-- Cathine (INN) and its salts..

kg
2939.4900.00
-- Other...
kg
- Theophylline and aminophylline (theophyllineethylenediamine) and their derivatives; salts thereof :
2939.5100.00
-- Fenetylline (INN) and its salts..

kg
2939.5900.00
-- Other..
kg
153
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Aklaloids of rye ergot and their derivatives; salts thereof :

2939.6100.00
-- Ergometrine (INN) and its salts...
kg
2939.6200.00
-- Ergotamine (INN) and its salts
kg
2939.6300.00
-- Lysergic acid and its salts..
kg
2939.6900.00
-- Other..
kg
-- Cocaine, ecgonine, levometamfetamine, metamfetamine

(INN), metamfetamine racemate, salts, esters and other
Derivatives thereof..
kg
-- Other
kg
kg
- Penicilins and their derivatives with a penicillanic acid

structure; salts thereof ....
kg
2941.2000.00
- Streptomycins and their derivatives; salts thereof..
kg
2941.3000.00
- Tetracyclines and their derivatives; salts thereof..
kg
2941.4000.00
- Chloramphenicol and its derivatives, salts thereof
kg
2941.5000.00
- Erythromycin and its derivatives, salts thereof..
kg
2941.9000.00
- Other....
kg
- Other organic compounds....
kg
- Other :
2939.9100.00
2939.9900.00
XIII.- OTHER ORGANIC COMPOUNDS

29.40
2940.0000.00
Antibiotics :
29.41
2941.1000.00
29.42
- Sugars, chemically pure, other than sucrose,

lactose, maltose, glucose and fructose; sugar
ethers, sugar acetals and sugar esters, and
their salts, other than products of heading
29.37, 29.38 or 29.39.
2942.0000.00
154
Chapter 30
Pharmaceutical products
Notes.
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters),
other than nutritional preparations for intravenous administration (Section IV);
(b) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);
(d) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(e) Soap or other products of heading 34.01 containing added medicaments;
(f) Preparations with a basis of plaster for use in dentistry (heading 34.07); or
(g) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).
2.- For the purposes of heading 30.02, the expression modified immunological products applies only to monoclonal antibodies
(MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
3.- For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated :
(a) As unmixed products :
(1) Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29; and
(3) Simple vegetable extracts of heading 13.02, 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.- Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the
Nomenclature :
(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile
tissue adhesives for surgical wound closure;
(b) Sterile laminaria and sterile laminaria tents;
(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not
absorbable;
(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;
(h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides;
(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical
operations or physical examinations or as a coupling agent between the body and medical instruments;
(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for
example, expiry of shelf life; and
(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their
adhesive wafers or faceplates.
155
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Glands and other organs for organo-therapeutic

uses, dried, whether or not powdered; extracts of
glands or other organs or of their secretions for
organo-therapeutic uses; heparin and its salts;
other human or animal substances prepared for
therapeutic or prophylactic uses, not elsewhere
30.01
3001.2000.00
- Extracts of glands or other organs or of their secretions
kg
3001.9000.00
- Other.....
kg
- Antisera and other blood fractions and modified

immunological products, whether or not obtained by means
of biotechnological processes.
kg
3002.2000.00
- Vaccines for human medicine.....
kg
3002.3000.00
- Vaccines for veterinary medicine....
kg
Human blood; animal blood prepared for

therapeutic, prophylactic or diagnostic uses;
antisera and other blood fractions and modified
immuological products, whether or not obtained
by means of biotechnological processes;
vaccines, toxins, cultures of micro- organisms
(excluding yeasts) and similar products.
30.02
3002.1000.00
- Other :
3002.9010.00
-- Ferments.. ...
kg
3002.9090.00
-- Other.. .........
kg
- Containing penicillins or derivatives thereof, with a

penicillanic acid structure, or streptomycins or their
derivatives...
kg
20
20
- Containing other antibiotics ..
kg
20
20
30.03
Medicaments (excluding goods of heading

30.02,30.05 or 30.06) consisting of two or more
constituents which have been mixed together for
therapeutic or prophylactic uses, not put up in
measured doses or in forms or packings for retail
sale.
3003.1000.00
3003.2000.00
- Containing hormones or other products of heading 29.37 but

not containing antibiotics :
156
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
3003.3100.00
-- Containing insulin .
kg
3003.3900.00
-- Other ..
kg
3003.4000.00
- Containing alkaloids or derivatives thereof but not

containing hormones or other products of heading 29.37
or antibiotics..
kg
- Other ...
kg
- Containing penicillins or derivatives thereof, with a

penicillanic acid structure, or streptomycins or their
derivatives....
kg
20
20
- Containing other antibiotics...
kg
10
10
3003.9000.00
Medicaments (excluding goods of heading

30.02,30.05 or 30.06) consisting of mixed or
unmixed products for therapeutic or prophylactic
uses, put up in measured doses (including those
in the form of transdermal administration
systems) or in forms or packings for retail sale.
30.04
3004.1000.00
3004.2000.00
- Containing hormones or other product of heading 29.37 but

not containing antibiotics :
3004.3100.00
-- Containing insulin
kg
3004.3200.00
-- Containing corticosteroid, their derivatives or structural

Analoques
kg
3004.3900.00
-- Other ..
kg
3004.4000.00
- Containing alkaloids or derivatives thereof but not

containing hormones, other products of heading 29.37
or antibiotics..
kg
- Other medicaments containing vitamins or other products

of heading 29.36 .
kg
20
20
- Other
kg
20
20
3004.5000.00
3004.9000.00
157
Levy
VAT
HEADING
H.S. CODE
30.05
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Wadding, gauze, bandages and similar articles

(for example, dressings, adhesive plasters,
poultices), impregnated or coated with
pharmaceutical substances or put up in forms or
packings for retail sale for medical, surgical,
dental or veterinary purposes.
3005.1000.00
- Adhesive dressings and other articles having an adhesive

layer...
kg
10
3005.9000.00
- Other....
kg
10
- Sterile surgical catgut, similar sterile suture materials

(including sterile absorbable surgical or dental yarns) and
sterile tissu adhesives for surgical wound closure; sterile
laminaria and sterile laminaria tents; sterile absorbable
surgical or dental haemostatics; sterile surgical or dental
adhesion barriers, whether or not absorbable
kg
3006.2000.00
- Blood grouping reagents....
kg
3006.3000.00
- Opacifying preparation for X-ray examinations; diagnostic

reagents designed to be administered to the patient...
kg
- Dental cements and other dental filling; bone reconstruction

cements
kg
3006.5000.00
- First aid boxes and kits...
kg
3006.6000.00
- Chemical contraceptive preparation based on hormones, on

other products of the heading 29.37 or specimicides
kg
- Gel preparations designed to be used in human or

veterinary medicine as a lubricant for parts of the body
for surgical operations or for physical examinations or as a
coupling agent between the body and medical
instruments..
kg
30.06
Pharmaceutical goods specified in Note 4 to this

Chapter
3006.1000.00
3006.4000.00
3006.7000.00
- Other :
3006.9100.00
-- Appliances identifiable for ostomy use ....
kg
3006.9200.00
-- Waste pharmaceuticals ...
kg
35
20
158
Chapter 31
Fertilisers
Notes.
(a) Animal blood of heading 05.11;
(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 heading 38.24;
optical elements of potassium chloride (heading 90.01).
2.- Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in
heading 31.05 :
(a) Goods which answer to one or other of the descriptions given below :
(i)
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 of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an
aqueous or ammoniacal solution.
heading 31.05 :
(i) Basic slag;
(ii) Natural phosphates of heading 25.10, 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.
heading 31.05 :
(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 heading 31.05.
6.-
For the purposes of heading 31.05, the term other fertilisers applies only to products of a kind used as fertilisers and
containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
159
HEADING
31.01
Import Duty Rates

2008/ 2010/
2009
2011/ Levy
2012
H.S. CODE
DESCRIPTION
SU
3101.0000.00
- 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
kg
kg
31.02
Mineral or chemical fertlisers, nitrogenous .

3102.1000.00
- Urea, whether or not in aqueous solution....

- Ammonium sulphate; double salts and mixtures of
ammonium sulphate and ammonium nitrate:
3102.2100.00
-- Ammonium sulphate .....
kg
3102.2900.00
-- Other
kg
3102.3000.00
- Ammonium nitrate, whether or not in aqueous solution..
kg
3102.4000.00
- Mixtures of ammonium nitrate with calcium carbonate or

other inorganic non-fertilising substances .
kg
3102.5000.00
- Sodium nitrate...
kg
3102.6000.00
- Double salts and mixtures of calcium nitrate and ammonium

Nitrate ....
kg
- Mixtures of urea and ammonium nitrate in aqueous or

ammoniacal solution ...
kg
- Other, including mixtures not specified in the foregoing

subheadings....
kg
3102.8000.00
3102.9000.00
31.03
Mineral or chemical fertilisers, phosphatic.

3103.1000.00
- Superphosphates......
kg
3103.9000.00
- Other .
kg
31.04
Mineral or chemical fertilisers, potassic.

3104.2000.00
- Potassium chloride .....
kg
3104.3000.00
- Potassium sulphate .....
kg
3104.9000.00
- Other..
kg
160
VAT
HEADING
H.S. CODE
31.05
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Mineral or chemical fertilisers containing two or

three of the fertilizing 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 .
3105.1000.00
3105.2000.00
3105.3000.00
3105.4000.00
- Goods of this Chapter in tablets or similar forms or in

packages of a gross weight not exceeding 10 kg .
kg
- Mineral or chemical fertilisers containing the three

fertilising elements nitrogen, phosphorus and potassium .
kg
- Diammonium hydrogenorthophosphat (diammonium

phosphate)
kg
- Ammonium dihydrogenorthophosphate (monoammonium

phosphate) and mixtures thereof with diammonium
hydrogenorthophosphate (diammonium phosphate)..
kg
- Other mineral or chemical fertilisers containing the two

fertilizing elements nitrogen and phosphorus :
3105.5100.00
-- Containing nitrates and phosphates ..
kg
3105.5900.00
-- Other....
kg
3105.6000.00
- Mineral or chemical fertlisers containing the two fertilizing

elements phosphorus and potassium
kg
- Other...
kg
3105.9000.00
161
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.
(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind
used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in
heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);
(b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading 27.15).
2.- Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3.- Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading
32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any
material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments
dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels
(heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4.- Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in
volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.
5.- The expression colouring matter in this Chapter does not include products of a kind used as extenders in oil paints, whether
or not they are also suitable for colouring distempers.
6.- The expression stamping foils in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book
covers or hat bands, and consisting of :
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
HEADING
H.S. CODE
32.01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Tanning extracts of vegetable origin; tannins

and their salts, ethers, esters and other
derivatives.
3201.1000.00
- Quebracho extract
kg
3201.2000.00
- Wattle extract..
kg
3201.9000.00
- Other...
kg
Synthetic organic tanning substances; inorganic

tanning substances; tanning preparations,
whether or not containing natural tanning
substances; enzymatic preparations for pretanning.
32.02
3202.1000.00
- Synthetic organic tanning substances ....
kg
3202.9000.00
- other...
kg
10
10
162
HEADING
H.S. CODE
DESCRIPTION
32.03
SU
2008/
2010/
2009
2011/ Levy
VAT
2012
- Colouring matter of vegetable or animal origin

(including dyeing extracts but excluding animal
black), whether or not chemically defined;
preparation as specified in Note 3 to this
Chapter based on colouring matter of vegetable
or animal origin :
3203.0010.00
-- Natural Indigo ...
kg
3203.0090.00
-- Other ...
kg
32.04
Synthetic organic colouring matter, whether or

not chemically defined; preparations as specified
in Note 3 to this Chapter based on synthetic
organic colouring matter; sythetic organic
products of a kind used as fluorescent
brightening agents or as luminophores, whether
or not chemical defined .
- Sythetic organic colouring matter and preparations based
thereon as specified in Note 3 to this Chapter :
3204.1100.00
-- Disperse dyes and preparations based thereon ...
kg
3204.1200.00
-- Acid dyes, whether or not premettalised, and preparations

based thereon; mordant dyes and preparations based
therein ...
kg
3204.1300.00
-- Basic dyes and preparations based thereon....
kg
3204.1400.00
-- Direct dyes and preparations based thereon...
kg
3204.1500.00
-- Vat dyes (including those usable in that state as pigments)

and preparations based thereon...
kg
3204.1600.00
-- Reactive dyes and preparations based thereon....
kg
3204.1700.00
-- Pigments and preparations based thereon .
kg
10
3204.1900.00
-- Other, including mixtures of colouring matter of two or

more of the subheading 3204.11 to 3204.19...
kg
10
- Synthethic organic products of a kind used as fluorescent

Brightening agents ..
kg
- Other......
kg
3204.2000.00
3204.9000.00
163
HEADING
H.S. CODE
DESCRIPTION
32.05
3205.0000.00
- Colour lakes; preparations as specified in Note

3 to this Chapter based on colour lakes..
SU
2008/ 2010/
2009
2011/
Levy VAT
2012
kg
10
-- Containing 80% or more by weight of titanium dioxide

calculated on the dry matter..
kg
3206.1900.00
-- Other
kg
3206.2000.00
- Pigments and preparations based on chromium compounds..
kg
32.06
Other colouring matter; preparations as specified

in Note 3 to this Chapter, other than those of
heading 32.03, 32.04 or 32.05; inorganic of a kind
used as luminophores, whether or not chemically
defined.
- Pigments and preparations based on titanium dioxide :
3206.1100.00
- Other coluring matter and other preparations :

3206.4100.00
-- Ultramarine and preparations based thereon .
kg
3206.4200.00
-- Lithopone and other pigments and preparations based on

zinc sulphide....
kg
3206.4900.00
-- Other ...
kg
10
3206.5000.00
- Inorganic products of a kind used as luminophores .
kg
- Prepared pigments, prepared opacifiers colours

and similar preparation......
kg
- Vitrifiable enamels and glazes, engobes (slips) and similar

preparations ....
kg
3207.3000.00
- Liquid lustres and similar preparations...
kg
3207.4000.00
- Glass frit and other glass, in the form of powder, granules

or flakes....
kg
32.07
Prepared pigments, prepared opacifiers and

prepared colours, vitrifiable enamels and glazes,
engobes (slips), liquid lustres and similar
preparations, of a kinds used in the ceramic,
enamelling or glass industry; glass frit and other
glass, in the form of powder, granules or flakes .
3207.1000.00
3207.2000.00
164
HEADING
H.S. CODE
32.08
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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.
3208.1000.00
- Based on polyesters......
kg
10
20
- Based on acrylic or vinyl polymers :

3208.2010.00
-- Varnishes including lacquers ...
kg
20
20
3208.2020.00
-- Paints including enamels..
kg
20
20
3208.2090.00
-- Solutions as defined in note 4 this chapter.
kg
20
20
- Other :
3208.9010.00
-- Varnishes ....
kg
20
20
3208.9020.00
-- Paints ......
kg
20
20
3208.9090.00
-- Solutions as defined in note 4 this chapter.
kg
20
20
Paints and varnishes (including enamels and

lacquers) based on synthetic polymers or
chemically modified natural polymers, dispersed
or dissolved in an aqueous medium .
32.09
3209.1010.00
- Based on acrylic or vinyl polymers :

-- Varnishes .........
kg
20
20
3209.1020.00
-- Paints ......
kg
20
20
kg
20
20
- Other :
3209.9010.00
-- Varnishes ....
-- Paints :
3209.9020.91
--- Dry powder paint ......
kg
10
20
3209.9020.92
--- Other .
kg
20
20
- Other paints and varnishes (including enamels,

lacquers and distempers); prepared water
pigments of a kind used for finishing leather:
32.10
3210.0010.00
-- Varnishes .....
kg
20
20
3210.0020.00
-- Paints ...
kg
20
20
3210.0090.00
-- Other ..
kg
20
20
165
HEADING
32.11
H.S. CODE
DESCRIPTION
3211.0000.00
- Prepared driers ...
kg
10
10
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 form or
packings for retail sale.
32.12
32.13
2008/ 2010/
2009
2011/ Levy VAT
2012
SU
3212.1000.00
- Stamping foils ........
kg
10
3212.9000.00
- Other .....
kg
Artists, students or signboard painters colours,

modifying tints, amusement colours and the like,
in tablets, tubes, jars, bottles, pans or in similar
forms or packings.
32.14
3213.1000.00
- Colours in sets .
kg
10
10
3213.9000.00
- Other....
kg
10
10
-- Glaziers putty, grafting putty, resin cements, caulking

compounds and other mastics..
kg
10
10
3214.1020.00
-- Painters fillings ...
kg
10
10
3214.9000.00
- Other...
kg
10
10
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.
- Glaziers putty, grafting putty, resin cements, caulking
compounds and other mastics; painters fillings :
3214.1010.00
32.15
Printing ink, writing or drawing ink and other

inks, whether or not concentrated or solid.
- Printing ink:
3215.1100.00
-- Black .....
kg
20
20
3215.1900.00
-- Other.
kg
20
20
- Other :
3215.9000.91
-- Writing Ink in bulk .
kg
3215.9000.99
-- Other in retail .
kg
20
20
166
Chapter 33
Essential oils and resinoids; perfumery,
cosmetic or toilet preparations
Notes.
1.- This
(a)
(b)
(c)

Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
Soap or other products of heading 34.01; or
Gum, wood or sulphate turpentine or other products of heading 38.05.
2.- The expression odoriferous substances in heading 33.02 refers only to the substances of heading 33.01, to odoriferous
constituents isolated from those substances or to synthetic aromatics.
3.- Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous
solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such
use.
4.- The expression perfumery, cosmetic or toilet preparations in heading 33.07 applies, inter alia, to the following products :
scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with
cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume
or cosmetics; animal toilet preparations.
HEADING
H.S. CODE
33. 01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Essential oils (terpeneless or not), including

concretes and absolutes; resinoids; extracted
oleoresins; concentrates of essential oils in fats,
in fixed oils, in waxes or the like, obtained by
enfleurage or maceration; terpenic by- products
of the deterpenation of essential oils; aqueous
distillates and aqueous solutions of essential
oils.
- Essential oils of citrus fruit :
3301.1200.00
-- Of orange ........
kg
10
10
3301.1300.00
-- Of lemon .
kg
10
10
3301.1900.00
-- Other..
kg
10
10
- Essential oils other than those of citrus fruit :

3301.2400.00
-- Of peppermint (menthe piperita) ..
kg
10
10
3301.2500.00
-- Of other mints .
kg
10
10
-- Other :
3301.2910.00
--- Of Citronella ..
kg
10
10
3301.2990.00
--- Other
kg
10
10
3301.3000.00
-- Resinoids ...
kg
10
10
3301.9000.00
-- Other ....
kg
10
10
167
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2010/
2009
2011/ Levy VAT
2012
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 odoriferoius substances, of a kind used
for the manufacture of beverages.
33.02
3302.1000.00
- Of a kind used in the food or drink industries
kg
- Other :
33.03
3302.9010.00
-- For perfumery .
kg
3302.9090.00
-- For other industries ..
kg
3303.0000.00
- Perfumes and toilet waters.
kg
20
20
20
Beauty or make-up preparations and preparations

for the care of the skin (other than
medicaments), including sunscreen or sun tan
preparations; manicure or pedicure preparation.
33.04
3304.1000.00
- Lip make-up preparations ....
kg
20
20
3304.2000.00
- Eye make-up preparations ..
kg
20
20
3304.3000.00
- Manicure or pedicure preparations...
kg
20
20
- Other :
3304.9100.00
-- Powders, whether or not compressed. .
kg
20
20
3304.9900.00
-- Other
kg
20
20
Preparations for use on the hair.
33.05
3305.1000.00
- Shampoos .....
kg
20
20
3305.2000.00
- Preparations for permanent waving or straightening .
kg
20
20
3305.3000.00
- Hair lacquers.
kg
20
20
3305.9000.00
- Other .
kg
20
20
168
HEADING
H.S. CODE
33.06
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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
3306.1000.00
- Dentifrices ....
kg
35
35
3306.2000.00
- Yarn used to clean between the teeth (dental floss) .
kg
20
20
3306.9000.00
- Other...
kg
20
20
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.
33.07
3307.1000.00
- Pre-shave, shaving or after-shave preparations
kg
20
20
3307.2000.00
- Personal deodorants and antiperspirants ..
kg
20
20
3307.3000.00
- Perfumed bath salts and other bath preparations .
kg
20
20
-- Agarbatti and other odoriferous preparations which

operate by burning...
kg
20
20
3307.4900.00
-- Other..
kg
20
20
3307.9000.00
- Other....
kg
20
20
- Preparations for perfuming or deodorizing rooms, including

odoriferous preparations used during religious rites :
3307.4100.00
169
Chapter 34
Soap, organic surface-active agents, washing preparations,lubricating preparations, artificial
waxes, prepared waxes,polishing or scouring preparations, candles and similar articles,
modelling pastes, dental waxes and dental preparations with a basis of plaster
Notes.
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading
15.17);
(b) Separate chemically defined compounds; or
(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active
agents (heading 33.05, 33.06 or 33.07).
2.- For the purposes of heading 34.01, the expression soap applies only to soap soluble in water. Soap and the other products of
heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products
containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes.
In other forms they are to be classified in heading 34.05 as scouring powders and similar preparations.
3.- For the purposes of heading 34.02, organic surface-active agents are products which when mixed with water at a
concentration of 0.5 % at 20 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 heading 34.03 the expression petroleum oils and oils obtained from bituminous minerals applies to the products defined in
Note 2 to Chapter 27.
5.- In heading 34.04, subject to the exclusions provided below, the expression 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 heading 15.16, 34.02 or 38.23, even if having a waxy character;
(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21;
(c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or
(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).
170
HEADING
H.S. CODE
34.01
DESCRIPTION
SU
Import Duty Rates

2008/ 2010/
2009
2011/ Levy VAT
2012
Soap; organic surface-active products and

preparations for use as soap, in the form of bars,
cakes, moulded pieces or shapes, whether or not
containing soap; organic surface-active products
and preparations for washing the skin, in the
form of liquid or cream and put up for retail
sale, whether or not containing soap; paper ,
wadding, felt and nonwovens, impregnated,
coated or covered with soap or detergent .
- Soap and organic surface-active products and preparations,
in the form of bars, cakes, moulded pieces or shapes and
paper, wadding, felt and nonwovens, impregnated, coated or
covered with soap or detergent :
-- For toilet use (including medicated products) :
3401.1110.00
--- Medicated soaps
kg
20
20
3401.1190.00
--- Other ..
kg
20
20
-- Other :
3401.1910.00
--- Household soaps ....
kg
20
20
3401.1920.00
--- Surface-active products and preparations ...
kg
20
20
3401.1990.00
--- Other .....
kg
20
20
3401.2000.00
- Soap in other forms ...
kg
20
20
3401.3000.00
- Organic surface-active products and preparations for

washing the skin, in the form of liquid or cream and put
up for retail sale, whether or not containing soap
kg
20
20
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
heading 34.01.
34.02
- Organic surface active agents, whether or not put up for

retail sale :
-- Anionic :
3402.1100.12
--- Put up for retail sale ..
kg
20
20
3402.1100.13
--- Other ...
kg
10
10
171
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
DESCRIPTION
SU
3402.1200.14
--- Put up for retail sale ...
kg
20
20
3402.1200.15
--- Other
kg
10
10
H.S. CODE
-- Cationic:
-- Non-ionic:
3402.1300.16
kg
20
20
3402.1300.17
--- Other
kg
10
10
-- Other:
3402.1900.18
kg
20
20
3402.1900.19
--- Other ....
kg
10
10
3402.2000.00
- Preparations put up for retail sale.
kg
20
20
3402.9000.00
- Other ..
kg
10
10
-- Preparations for the treatment of textile materials leather,

furskins or other materials ..
kg
10
10
-- Other....
kg
10
10
-- Preparations for the treatment of textile materials, leather,

furskins or other materials...
kg
10
10
-- Other....
kg
10
10
34.03
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.
- Containing petroleum oils or oils obtained from bituminous
materials :
3403.1100.00
3403.1900.00
- Other :
3403.9100.00
3403.9900.00
172
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Artificial waxes and prepared waxes.
34.04
3404.2000.00
- Of poly ( oxyethylene) ( Polyethylene glycol)....
kg
10
10
3404.9000.00
- Other ...
kg
10
10
- Polishes, creams and similar preparations for footwears or

leather.
kg
20
20
- Polishes, creams and similar preparations for the

maintenance of wooden furniture, floors or other
woodwork ....
kg
20
20
other than metal polishes ......
kg
20
20
- Scouring pastes and powders and other scouring

preparations.
kg
20
20
3405.9000.00
- Other...
kg
20
20
34.06
3406.0000.00
- Candles, tapers and the like...
kg
20
20
34.07
3407.0000.00
- Modelling pastes, including those put up for

childrens amusement; preparations known as
dental wax or as dental impression
compounds, put up in sets, in packings for
retail sale or in plates, horseshoe shapes, sticks
or similar forms; other preparations for use in
dentistry, with a basis of plaster (of calcined
gypsum or calcium sulphate) ........
kg
20
20
34.05
Polishes and creams, for footwear, furniture,

floors, coachwork, glass or metal, scouring
pastes and powders and similar preparations
(whether or not in the form of paper, wadding,
felt, nonwovens, cellular plastics or cellular
rubber, impregnated, coated or covered with such
preparations), excluding waxes of heading 34.04.
3405.1000.00
3405.2000.00
3405.3000.00
3405.4000.00
- Polishes and similar preparations for coachwork,
173
Chapter 35
Albuminoidal substances; modified starches;
glues; enzymes
Notes.
(a) Yeasts (heading 21.02);
(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 (heading 32.02);
(d) Enzymatic soaking or washing preparations or other products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49).
2.- For the purposes of heading 35.05, the term dextrins means starch degradation products with a reducing sugar content,
expressed as dextrose on the dry substance, not exceeding 10 %.
Such products with a reducing sugar content exceeding 10 % fall in heading 17.02.
HEADING
H.S. CODE
35.01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Casein, caseinates and other casein derivatives;

casein glues.
3501.1000.00
- Casein...
kg
3501.9000.00
- Other.....
kg
10
10
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.
35.02
- Egg albumin :
3502.1100.00
-- Dried .....
kg
10
10
3502.1900.00
-- Other..
kg
10
10
3502.2000.00
- Milk albumin, including concentrates of two or more whey

proteins...
kg
10
10
- Other ....
kg
10
10
- 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 heading
35.01.
kg
10
10
3502.9000.00
35.03
3503.0000.00
174
HEADING
35.04
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
3504.0000.00
- Peptones and their derivatives; other protein

substances and their derivatives, not elsewhere
specified or included; hide powder, whether or
not chromed
kg
10
10
35.05
Dextrins and other modified starches (for

example, pregelatinised or esterified starches) ;
glues based on starches, or on dextrins or other
modified starches .
3505.1000.00
- Dextrins and other modified starches .
kg
3505.2000.00
- Glues ...
kg
10
10
kg
10
10
-- Adhesives based on polymers of headings 39.01 to

39.13 or on rubber
kg
10
-- Other.............
kg
10
35.06
Prepared glues and other prepared adhesives, not

elsewhere specified or included; products suitable
for use as glues or adhesives, put up for retail
sale as glues or adhesives, not exceeding a net
weight of 1kg.
3506.1000.00
- Product suitable for use as glues or adhesives, put up for

retail sale as glues or adhesives, not exceeding a net
weight of 1kg ....
- Other
3506.9100.00
3506.9900.00
35.07
Enzymes; prepared enzymes not elsewhere

3507.1000.00
- Rennet and concentrates thereof.
kg
10
10
3507.9000.00
- Other ...
kg
10
10
175
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.- The expression articles of combustible materials in heading 36.06 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 300 cm3; and
(c) Resin torches, firelighters and the like.
2008/ 2010/
2009
2011/ Levy VAT
2012
HEADING
H.S. CODE
DESCRIPTION
SU
36.01
3601.0000.00
- Propellent powders...................
kg
- Prepared explosives, other than propellent

Powders:
36.02
36.03
3602.0010.00
-- Dynamite ....
kg
3602.0090.00
-- Other .
kg
3603.0000.00
- Safety fuses; detonating fuses; percussion or

detonating caps; igniters; electric detonators....
kg
Fireworks, signalling flares, rain rockets, fog

signals and other phyrotechnic articles.
36.04
36.05
3604.1000.00
- Fireworks.....
kg
20
20
3604.9000.00
- Other..
kg
20
20
- Matches, other than pyrotechnic articles of

heading 36.04
kg
20
20
- 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 .
kg
20
20
- Other....
kg
20
20
3605.0000.00
36.06
Ferro-cerium and other pyrophoric alloys in all

forms; articles of combustible materials as
specified in Note 2 to this chapter.
3606.1000.00
3606.9000.00
176
Chapter 37
Photographic or cinematographic goods
Notes.
1.- This Chapter does not cover waste or scrap.
2.- In this Chapter the word photographic relates to the process by which visible images are formed, directly or indirectly, by
the action of light or other forms of radiation on photosensitive surfaces.
HEADING
H.S. CODE
37.01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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.
3701.1000.00
- For X- ray ....
m2
3701.2000.00
- Instant print film ........
kg
20
20
3701.3000.00
- Other plates and film, with any side exceeding 255mm..
m2
20
20
- Other :
3701.9100.00
-- For colour photography (polychrome) .....
kg
20
20
3701.9900.00
-- Other .....
m2
20
20
m2
37.02
Photographic film in rolls, sensitised, unexposed,

of any material other than paper, paperboard or
textiles; instant print film in rolls, sensitised,
unexposed.
3702.1000.00
- For X ray..
- Other film, without perforations, of a width not exceeding
105mm :
3702.3100.00
-- For colour photography (polychrome) .....
20
20
3702.3200.00
-- Other, with silver halide emulsion.
m2
20
20
3702.3900.00
-- Other.......
m2
20
20
m2
20
20
- Other film, without perforations, of a width exceeding

105mm :
3702.4100.00
-- Of a width exceeding 610 mm and of a length exceeding

200m, for colour photography (polychrome)...
177
HEADING
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
3702.4200.00
-- Of a width exceeding 610 mm and of a length exceeding

200 m, other than for colour photography ...
m2
20
20
-- Of a width exceeding 610mm and of a length not

exceeding 200m....
m2
20
20
-- Of a width exceeding 105 mm but not exceeding

610mm ....
m2
20
20
-- Of a width not exceeding 16 mm and of a

length not exceeding14m
20
20
-- Of a width not exceeding 16 mm and of a length

exceeding 14m..
20
20
-- Of a width exceeding 16mm but not exceeding 35mm and

of a length not exceeding 30m, for slides..
20
20
-- Of a width exceeding 16mm but not exceeding 35 mm and

of a length not exceeding 30m, other than for slides
10
10
-- Of a width exceeding 16mm but not exceeding 35mm

and of a length exceeding 30m....
20
20
-- Of a width exceeding 35mm.
20
20
3702.4300.00
3702.4400.00
- Other film, for colour photography (polychrome) :

3702.5100.00
3702.5200.00
3702.5300.00
3702.5400.00
3702.5500.00
3702.5600.00
- Other :
3702.9100.00
-- Of a width not exceeding 16 mm.
20
20
3702.9300.00
-- Of a width exceeding 16 mm but not exceeding 35mm and

of length not exceeding 30m
20
20
-- Of a width exceeding 16 mm but not exceeding 35mm and

of length not exceeding 30m..
20
20
-- Of a width exceeding 35mm.....
20
20
3702.9400.00
3702.9500.00
37.03
Photographic paper, paperboard and textiles,

sensitised, unexposed
3703.1000.00
- In rolls of a width exceeding 610mm...
kg
10
20
3703.2000.00
- Other, for colour photography (polychrome)...
kg
10
20
3703.9000.00
- Other
kg
10
20
178
HEADING
H.S. CODE
DESCRIPTION
37.04
3704.0000.00
- Photographic plates, film, paper, paperboard

and textiles, exposed but not developed.
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
10
20
Photographic plates and film, exposed and

developed, other than cinematographic film.
37.05
3705.1000.00
- For offset reproduction ...
kg
20
20
3705.9000.00
- Other..
kg
20
20
37.06
Cinematographic film, exposed and developed,

whether or not incorporating sound track or
consisting only of sound track .
- Of a width of 35 mm or more:
3706.1010.00
-- For exhibition in cinema halls .
20
20
3706.1090.00
-- Other..
20
20
- Other:
3706.9010.00
-- For exhibition in cinema halls ..
20
20
3706.9090.00
-- Other...
20
20
37.07
Chemical preparations for photographic uses

(other than varnishes, glues, adhesives and
similar preparations); unmixed products for
photographic uses, put up in measured portions
or put up for retail sale in a form ready for use.
3707.1000.00
- Sensitising emulsions....
kg
20
20
3707.9000.00
- Other...
kg
10
20
179
Chapter 38
Miscellaneous chemical products
Notes.
(a) Separate chemically defined elements or compounds with the exception of the following :
(1) Artificial graphite (heading 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and
similar products, put up as described in heading 38.08;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);
(4) Certified reference materials specified in Note 2 below;
(5) Products specified in Note 3 (a) or 3 (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 heading 21.06);
(c) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and
meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);
(d) Medicaments (heading 30.03 or 30.04); or
(e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base
metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or
catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section
XIV or XV).
2.- (A) For the purpose of heading 38.22, the expression certified reference materials means reference materials which are
accompanied by a certificate which indicates the values of the certified properties, the methods used to determine
these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating
or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading
38.22 shall take precedence over any other heading in the Nomenclature.
3.- Heading 38.24 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).
4.- Throughout the Nomenclature, municipal waste means waste of a kind collected from households, hotels, restaurants,
hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste
generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials,
broken furniture and other damaged or discarded articles. The term municipal waste, however, does not cover :
(a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles,
glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
(d) Clinical waste, as defined in Note 6 (a) below.
5.- For the purposes of heading 38.25, sewage sludge means sludge arising from urban effluent treatment plant and includes
pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded
(Chapter 31).
6.- For the purposes of heading 38.25, the expression other wastes applies to :
(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical,
surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require
special disposal procedures (for example, soiled dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
180
The expression other wastes does not, however, cover wastes which contain mainly petroleum oils or oils obtained from
bituminous minerals (heading 27.10).
Subheading Notes.
1.- Subheading 3808.50 covers only goods of heading 38.08, containing one or more of the following substances : aldrin (ISO);
binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO);
DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); dinoseb (ISO), its salts or its
esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO);
heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury
compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO)
(methyl-parathion); pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or
its esters.
2.- For the purposes of subheadings 3825.41 and 3825.49, waste organic solvents are wastes containing mainly organic
solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
SU
HEADING
H.S. CODE
DESCRIPTION
2008/ 2010/
2009
2011/
Levy VAT
2012
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.
38.01
3801.1000.00
- Artificial graphite .....
kg
10
10
3801.2000.00
- Colloidal or semi colloidal graphite.
kg
10
10
3801.3000.00
- Carbonaceous paste for electrodes and similar paste for

furnace linings.....
kg
10
10
- Other..
kg
10
10
3801.9000.00
38.02
Activated carbon; activated natural mineral

products; animal black, including spent animal
black .
3802.1000.00
- Activated carbon...
kg
10
10
3802.9000.00
- Other .....
kg
10
10
38.03
3803.0000.00
- Tall oil, whether or not refined
kg
10
38.04
3804.0000.00
- Residual lyes from the manufacture of wood

pulp, whether or not concentrated, desugared or
chemically treated, including lignin sulphonates,
but excluding tall oil of heading 38.03.
kg
10
10
38.05
Gum, wood or sulphate turpentine and other

terpenic oils produced by the distillation or other
treatment of coniferous woods; crude dipentene;
sulphate turpentine and other crude paracymene; pine oil containing alpha-terpineol as
the main constituent.
181
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
3805.1000.00
- Gum, wood or sulphate turpentine oils
kg
10
10
3805.9000.00
- Other ..
kg
10
10
38.06
38.07
2010/
2011/
2012
Levy
VAT
Rosin and resin acids, and derivatives thereof;

rosin spirit and rosin oils; run gums.
3806.1000.00
- Rosin and resin acids........
kg
10
3806.2000.00
- Salts of rosin, of resin acids or of derivatives of rosin or

resin acids, other than salts of rosin adducts..
kg
10
10
3806.3000.00
- Ester gums ..
kg
10
10
3806.9000.00
- Other...
kg
10
10
3807.0000.00
- 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..
kg
10
10
kg
38.08
Insecticides, rodenticides, fungicids, 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, sulphurtreated bands, wicks and candles, and flypapers).
3808.5000.00
- Goods specified in subheading Note 1 to this Chapter

- Other :
-- Insecticides :
--- Put up for retail sale :
3808.9110.91
---- Mosquito repellant coils .....
kg
20
20
3808.9110.92
---- Agricultural Insecticides......
kg
3808.9110.99
---- Other .....
kg
20
20
3808.9190.00
--- Other.
kg
20
20
3808.9200.00
-- Fungicides ........
kg
3808.9300.00
-- Herbicides, anti-sprouting products and plant-growth

regulators.
kg
3808.9400.00
-- Disinfectants ....
kg
35
35
3808.9900.00
-- Other .....
kg
35
35
182
HEADING
H.S. CODE
38. 09
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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.
3809.1000.00
- With a basis of amylaceous substances .
kg
- Other :
3809.9100.00
-- Of a kind used in the textile or like industries ..
kg
3809.9200.00
-- Of a kind used in the paper or like industries
kg
3809.9300.00
-- Of a kind used in the leather or like industries .
kg
- Pickling preparations for metal surfaces; soldering, brazing

or welding powders and pastes consisting of metal and
other Materials..
kg
10
- Other ..
kg
10
10
38.10
Pickling preparations for metal surfaces; fluxes

and other auxiliary preparations for soldering,
brazing or welding; soldering, brazing or welding
powders and pastes consisting of metal and other
materials; preparations of a kind used as cores
or coatings for welding electrodes or rods.
3810.1000.00
3810.9000.00
38.11
Anti-knock preparations, oxidation inhibitors,

gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared
additives, for mineral oils (including gasoline) or
for other liquids used for the same purposes as
mineral oils.
- Anti-knock preparations :
3811.1100.00
-- Based on lead compounds ..
kg
10
3811.1900.00
-- Other...
kg
10
-- Containing petroleum oils or oils obtained from bituminous

minerals. ...
kg
10
10
3811.2900.00
-- Other....
kg
10
10
3811.9000.00
- Other....
kg
10
10
- Additives for lubricating oils :

3811.2100.00
183
HEADING
H.S. CODE
38.12
38.13
38.14
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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
3812.1000.00
- Prepared rubber accelerators...
kg
3812.2000.00
- Compound plasticisers for rubber or plastics
kg
3812.3000.00
- Anti- oxidizing preparations and other compound stabilizers

for rubber or plastics
kg
- Preparations and charges for fire-extinguishers;

charged fire-extinguishing grenades...
kg
10
10
- Organic composite solvents and thinners, not

elsewhere specified or included; prepared paint
or varnish removers.
kg
10
10
3813.0000.00
3814.0000.00
38.15
Reaction initiators, reaction accelerators and

catalytic preparations, not elsewhere specified or
included .
- Supported catalysts :
38.16
38.17
38.18
3815.1100.00
-- With nickel or nickel compound as the active substance
kg
10
10
3815.1200.00
-- With precious metal or precious metal compound as the

active substance .....
kg
10
10
3815.1900.00
-- Other ......
kg
10
10
3815.9000.00
- Other....
kg
10
10
3816.0000.00
- Refractory cements, mortars, concretes and

similar compositions, other than products of
heading 38.01..
kg
10
- Mixed alkylbenzenes and mixed

alkylnaphthalenes, other than those of heading
27.07 or 29.02...
kg
10
- Chemical elements doped for use in electronics,

in the form of discs, wafers or similar forms;
chemical compounds doped for use in
electronics...
kg
10
10
3817.0000.00
3818.0000.00
184
2008/ 2010/
2009
2011/ Levy VAT
2012
HEADING
H.S. CODE
DESCRIPTION
SU
38.19
3819.0000.00
- 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...
kg
10
10
- Anti-freezing preparations and prepared

de-icing fluids. ..
kg
10
10
- Prepared culture media for the development or

maintenance of micro-organisms (including
viruses and the like) or of plant, human or
animal cells....
kg
- Diagnostic or laboratory reagents on a backing,

prepared diagnostic or laboratory reagents
whether or not on a backing, other than those
of heading 30.02 or 30.06; certified reference
materials....
kg
38.20
38.21
38.22
3820.0000.00
3821.0000.00
3822.0000.00
Industrial monocarboxylic fatty acids; acid oils

from refining; industrial fatty alcohols.
38.23
- Industrial monocarboxylic fatty acids; acid oils from

refining :
3823.1100.00
-- Stearic acid ...
kg
3823.1200.00
-- Oleic acid ..
kg
3823.1300.00
-- Tall oil fatty acids ..
kg
3823.1900.00
-- other
kg
10
3823.7000.00
- Industrial fatty alcohols..
kg
38.24
Prepared binders for foundry moulds or cores;

chemical products and preparations of the
chemical or allied industries (including those
consisting of mixtures of natural products ), not
3824.1000.00
- Prepared binders for foundry moulds or cores.
kg
10
3824.3000.00
- Non-agglomerated metal carbides mixed together or with

metallic binders...........
kg
10
185
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
3824.4000.00
- Prepared additives for cements, mortars or concretes....
kg
10
3824.5000.00
- Non-refractory mortars and concretes ..
kg
10
3824.6000.00
- Sorbitol other than that of subheading 2905.44....
kg
10
-- Containing chlorofluorocarbons (CFCs), whether or not

containing hydrochlorofluorocarbons (HCFCs),
perfluorocarbons (PFCs) or hydrofluorocarbons HFCs)
kg
10
-- Containing bromochlorodifluoromethane,
bromotrifluoromethane or Dibromotetrafluoroethanes
kg
10
3824.7300.00
-- Containing hydrobromofluorocarbon (HBFCs) ...
kg
10
3824.7400.00
-- Containing hydrochlorofluorocarbons (HCFCs), whether or

not containing perfluorocarbons (PFCs) or
hydrofluorocarbons (HCFCs) but not containing
chlorofluorocarbons (CFCs) ..
kg
10
3824.7500.00
-- Containing carbon tetrachloride ...
kg
10
3824.7600.00
-- Containing 1,1,1-trichloroethane (methyl chloroform)
kg
10
3824.7700.00
-- Containing bromomethane (methyl bromide) or

bromochloromethane ..
kg
10
kg
10
kg
10
- Mixtures containing halogenated derivatives of methane,

ethane or propane :
3824.7100.00
3824.7200.00
3824.7800.00
3824.7900.00
-- Containg perfluorocarbons (PFCs) or hydrofluorocarbons

(HCFCs), but not containing chlorofluorocarbons (CFCs) or
hydrochlorofluorocarbons (HCFCs)
-- Other
- Mixtures and preparations containg oxirane (ethylene oxide),
polybrominated biphenyls (PBBS), polychlorinated biphenyls
(PCBs), polychlorinated terphenyls (PCTs) or tris (2,3dibromopropyl) phosphate :
3824.8100.00
-- Containing oxirane (ethylene oxide) ..
kg
10
3824.8200.00
-- Containing polychlorinated biphenyls (PCBs),

polychlorinated terphenyls (PCTs) or polybrominated
biphenyls (PBBs) .
kg
10
-- Containing tris (2,3-dibromopropyl) phosphate..
kg
10
3824.8300.00
186
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Other :
3824.9010.00
-- Ink exchangers ..
kg
10
3824.9020.00
-- Ink removers and stencil correctors ....
kg
10
3824.9090.00
-- Other ...
kg
10
38.25
Residual products of the chemical or allied

industries, not elsewhere specified or included;
municipal waste; sewage sludge; other wastes
specified in Note 6 to this chapter.
3825.1000.00
- Municipal waste...
kg
10
10
3825.2000.00
- Sewage sludge....
kg
10
10
3825.3000.00
- Clinical waste..
kg
10
10
- Waste organic solvents :

3825.4100.00
-- Halogenated ......
kg
10
10
3825.4900.00
-- Other...
kg
10
10
3825.5000.00
- Wastes of metal pickling liquors, hydraulic fluids, brake

fluids and anti-freeze fluids
kg
10
10
- Other wastes from chemical or allied industries :

3825.6100.00
-- Mainly containing organic constituents .....
kg
10
10
3825.6900.00
-- Other .....
kg
10
10
3825.9000.00
- Other....
kg
10
10
187
Section VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
1.-
2.-
Notes.
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.
Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial
representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.
Chapter 39
Plastics and articles thereof
1.-
2.-
Notes.
Throughout the Nomenclature the expression plastics means those materials of headings 39.01 to 39.14 which are or have been
capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually
heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes
which are retained on the removal of the external influence.
Throughout the Nomenclature any reference to plastics also includes vulcanised fibre. The expression, however, does not apply to
materials regarded as textile materials of Section XI.
This Chapter does not cover :
(a)
Lubricating preparations of heading 27.10 or 34.03;
(b)
Waxes of heading 27.12 or 34.04;
(c)
Separate chemically defined organic compounds (Chapter 29);
(d)
Heparin or its salts (heading 30.01);
(e)
Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic
solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 32.08); stamping foils of
heading 32.12;
(f)
Organic surface-active agents or preparations of heading 34.02;
(g)
Run gums or ester gums (heading 38.06);
(h)
Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
(heading 38.11);
(ij)
Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19);
(k)
Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);
(l)
Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(m)
Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading
(n)
Plaits, wickerwork or other articles of Chapter 46;
(o)
Wall coverings of heading 48.14;
(p)
Goods of Section XI (textiles and textile articles);
(q)
Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or
parts thereof);
(r)
Imitation jewellery of heading 71.17;
(s)
Articles of Section XVI (machines and mechanical or electrical appliances);
(t)
Parts of aircraft or vehicles of Section XVII;
(u)
Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(v)
Articles of Chapter 91 (for example, clock or watch cases);
(w)
Articles of Chapter 92 (for example, musical instruments or parts thereof);
(x)
Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(y)
Articles of Chapter 95 (for example, toys, games, sports requisites); or
188
(z)
Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes,
cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
3.- Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories :
(a)
Liquid synthetic polyolefins of which less than 60 % by volume distils at 300 C, after conversion to 1,013 millibars
when a reduced-pressure distillation method is used (headings 39.01 and 39.02);
(b)
Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);
(c)
Other synthetic polymers with an average of at least 5 monomer units;
(d)
Silicones (heading 39.10);
(e)
Resols (heading 39.09) and other prepolymers.
4.- The expression copolymers covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total
polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, copolyaddition 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 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 headings 39.01 to 39.14, the expression 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.- Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms
(headings 39.01 to 39.14).
8.- For the purposes of heading 39.17, the expression 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). This expression also includes sausage casings and other lay-flat tubing. However, except for the lastmentioned, 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 heading 39.18, the expression wall or ceiling coverings of plastics applies to products in rolls, of a 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 headings 39.20 and 39.21, the expression plates, sheets, film, foil and strip applies only to plates, sheets, film, foil and strip
(other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked,
uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
11.- Heading
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:
Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;
Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
Gutters and fittings therefor;
Doors, windows and their frames and thresholds for doors;
Balconies, balustrades, fencing, gates and similar barriers;
Shutters, blinds (including Venetian blinds) and similar articles and and parts and fittings thereof;
Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
189
(ij)
Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of
buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
Subheading Notes.
1.- Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified
according to the following provisions :
(a) Where there is a subheading named Other in the same series :
(1) The designation in a subheading of a polymer by the prefix poly (for example, polyethylene and 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 subheadings 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 comonomer 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.
2.- For the purposes of subheading 3920.43, the term plasticisers includes secondary plasticisers.
190
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
I. - PRIMARY FORMS
Polymers of ethylene, in primary forms.
39.01
3901.1000.00
- Polyethylene having a specific gravity of less

than 0.94 ...
kg
- Polyethylene having a specific gravity of 0.94

or more .
kg
3901.3000.00
- Ethylene-vinyl acetate copolymers....
kg
3901.9000.00
- Other
kg
3901.2000.00
Polymers of propylene or of other olefins, in

primary forms.
39.02
3902.1000.00
- Polypropylene .....
kg
3902.2000.00
- Polyisobutylene
kg
3902.3000.00
- Propylene copolymers ..
kg
3902.9000.00
- Other
kg
Polymers of styrene, in primary forms.
39.03
- Polystyrene :
3903.1100.00
-- Expansible ...
kg
3903.1900.00
-- Other .....
kg
10
10
3903.2000.00
- Styrene-acrylonitrile (SAN) copolymers
kg
3903.3000.00
- Acrylonitrile- butadiene-styrene (ABS) copolymers
kg
3903.9000.00
- Other......
kg
kg
Polymers of vinyl chloride or of other

halogenated olefins, in primary forms.
39.04
3904.1000.00
- Poly (vinyl chloride ), not mixed with any other

substances
- Other poly (vinyl chloride):
3904.2100.00
-- Non-plasticised .
kg
3904.2200.00
-- Plasticised ...
kg
191
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
3904.3000.00
- Vinyl chloride-vinyl acetate copolymers..
kg
3904.4000.00
- Other vinyl chloride copolymers ..
kg
3904.5000.00
- Vinylidene chloride polymers ...
kg
- Fluoro-polymers :
3904.6100.00
-- Polytetrafluoroethylene.....
kg
3904.6900.00
-- Other .
kg
3904.9000.00
- Other ..
kg
Polymers of vinyl acetate or of other vinyl esters,

in primary forms; other vinyl polymers in
primary forms.
39.05
- Poly (vinyl acetate) :

3905.1200.00
-- In aqueous dispersion..
kg
10
10
10
3905.1900.00
-- Other...
kg
10
10
10
- Vinyl acetate copolymers :

3905.2100.00
-- In aqueous dispersion........
kg
10
10
10
3905.2900.00
-- Other ..
kg
10
10
10
3905.3000.00
- Poly(vinyl alcohol), whether or not containing

unhydrolysed acetate groups ..
kg
10
10
10
- Other :
3905.9100.00
-- Copolymers..
kg
10
10
10
3905.9900.00
-- Other .
kg
10
10
10
39.06
Acylic polymers in primary forms.

3906.1000.00
- Poly (methyl methacrylate).
kg
10
10
10
3906.9000.00
- Other...
kg
10
10
10
192
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Polyacetals, other polyethers and epoxide resins,

in primary forms; polycarbonates, alkyd resins,
polyallyl esters and other polyesters, in primary
forms.
39. 07
3907.1000.00
- Polyacetals ...
kg
3907.2000.00
- Other polyethers
kg
3907.3000.00
- Epoxide resins ...
kg
10
3907.4000.00
- Polycarbonates .
kg
10
3907.5000.00
- Alkyd resins
kg
3907.6000.00
- Poly (ethylene terephthalate) .
kg
3907.7000.00
- Poly (lactic acid)
kg
- Other Polyesters :
3907.9100.00
-- Unsaturated .
kg
3907.9900.00
-- Other ..
kg
39.08
Polyamides in primary forms.

3908.1000.00
- Polyamide -6,-11, -12, -6,6,-6,9,-6,10 or - 6,12
kg
3908.9000.00
- Other ..
kg
39.09
39.10
Amino-resins, phenolic resins and polyurethanes,

in primary forms.
3909.1000.00
- Urea resins; thiourea resins ..
kg
3909.2000.00
- Melamine resins
kg
3909.3000.00
- Other amino resins..
kg
3909.4000.00
- Phenolic resins...
kg
3909.5000.00
- Polyurethanes
kg
3910.0000.00
- Silicones in primary forms.
kg
193
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Petroleum resins, coumarone-idene resins,

polyterpenes, polysulphides, polysulphones and
other products specified in Note 3 to this
Chapter, not elsewhere specified or included, in
primary forms.
39.11
3911.1000.00
3911.9000.00
- Petroleum resins, coumarone, indene or coumarone indene

resins and polyterpenes .
kg
- Other ..
kg
Cellulose and its chemical derivatives, not

elsewhere specified or included, in primary
forms.
39.12
- Cellulose acetates :
3912.1100.00
-- Non plasticised .....
kg
3912.1200.00
-- Plasticised .
kg
3912.2000.00
- Cellulose nitrates (including collodions) .
kg
- Cellulose ethers :
3912.3100.00
-- Carboxymethylcellulose and its salts
kg
3912.3900.00
-- Other......
kg
3912.9000.00
- Other . ...
kg
39.13
39.14
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 .
3913.1000.00
- Alginic acid, its salts and esters...
kg
3913.9000.00
- Other .
kg
3914.0000.00
- Ion exchangers based on polymers of heading

39.01 to 39.13, in primary forms.
kg
II. -WASTE, PARINGS AND SCRAP; SEMI-MANUFACTRES;

ARTICLES
39.15
Waste, parings and scrap, of plastics.

3915.1000.00
- Of polymers of ethylene .....
kg
3915.2000.00
- Of polymers of styrene ..
kg
3915.3000.00
- Of polymers of vinyl chloride .....
3915.9000.00
- Of other plastics ..
kg
kg
5
5
5
5
5
5
194
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Monofilament of which any cross-sectional

dimension exceeds 1mm, rods, sticks and profile
shapes, whether or not surface worked but not
otherwise worked, of plastics.
39.16
3916.1000.00
- Of polymers of ethylene ..
kg
3916.2000.00
- Of polymers of vinyl chloride.
kg
3916.9000..00
- Of other plastics ...
kg
kg
10
10
39.17
Tubes, pipes and hoses, and fittings therefor (for

example, joints, elbows, flanges), of plastics.
3917.1000.00
- Artificial guts (sausage casings ) of hardened protein or of

cellulosic materials..
- Tubes, pipes and hoses, rigid :
-- Of polymers of ethylene :
3917.2110.00
--- For water supply ....
kg
20
20
3917.2190.00
--- Other
kg
20
20
-- Of polymers of propylene :
3917.2210.00
kg
20
20
3917.2290.00
--- Other ...
kg
20
20
-- Of polymers of vinyl chloride :

3917.2310.00
kg
20
20
3917.2390.00
--- Other
kg
20
20
-- Of other plastics :
3917.2910.00
kg
20
20
3917.2990.00
--- Other
kg
20
20
kg
20
20
- Other tubes, pipes and hoses :

3917.3100.00
-- Flexible tubes, pipes and hoses, having a minimum burst

pressure of 27.6 MPa ....
195
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
3917.3200.00
-- Other, not reinforced or otherwise combine with other

materials, without fittings
kg
20
20
-- Other, not reinforced or otherwise combine with other

materials, with fittings...
kg
20
20
-- Other: ..
kg
20
20
3917.3300.00
3917.3900.00
- Fittings :
3917.4010.00
-- For water supply
kg
20
20
3917.4090.00
-- Other ....
kg
20
20
Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or
ceiling coverings of plastics, as defined in Note 9
to this Chapter.
39.18
3918.1000.00
- Of polymers of vinyl chloride..
kg
20
20
3918.9000.99
- Of Other plastics ..:..
kg
20
20
39.19
Self -adhesive plates, sheets, film, foil, tape, strip

and other flat shapes, of plastics, whether or not
in rolls.
3919.1000.00
- In rolls of a width not exceeding 20cm..
kg
10
10
3919.9000.00
- Other ....
kg
10
10
kg
10
10
39.20
Other plates, sheets, film, foil and strip, of

plastics, non-cellular and not reinforced,
laminated, supported or similarly combined
with other materials.
3920.1000.00
- Of polymers of ethylene ..
- Of polymers of propylene :
3920.2000.21
-- Printed flexible packaging material ...
kg
20
20
3920.2000.29
-- Other ...
kg
10
10
3920.3000.00
- Of polymers of styrene....
kg
10
10
kg
20
20
- Of polymers of vinyl chloride :

[
-- Containing by weight not less than 6% of plasticizers :

3920.4300.42
--- Printed flexible packaging materials ....
196
HEADING
2008/ 2010/
2009
2011/
Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
3920.4300.43
--- Other ...
kg
10
10
-- Other :
3920.4900.44
--- Printed flexible packaging materials .
kg
20
20
3920.4900.49
--- Other
kg
20
10
- Of acylic polymers :
-- Of poly (methyl methacrylate) :
3920.5100.52
--- Printed flexible packaging materials
kg
20
20
3920.5100.53
--- Other ...
kg
20
10
-- Other :
3920.5900.54
--- Printed flexible packaging materials ..
kg
20
20
3920.5900.59
--- Other .
kg
20
10
- Of polycarbonates, alkyd resins, polyallyl esters or other

polyesters :
3920.6100.00
-- Of polycarbonates....
kg
10
10
3920.6200.00
-- Of poly (ethylene terephthalate)...
kg
10
10
3920.6300.00
-- Of unsaturated polyesters....
kg
10
10
3920.6900.00
-- Of other polyesters ....
kg
10
10
- Of cellulose or its chemical derivatives :

3920.7100.00
-- Of regenerated cellulose.
kg
10
10
3920.7300.00
-- Of cellulose acetate..
kg
10
10
3920.7900.00
-- Of other cellulose derivatives ..
kg
10
10
- Of other plastics :
3920.9100.00
-- Of poly (vinyl butyral)
kg
10
3920.9200.00
-- Of polyamides ..
kg
10
10
3920.9300.00
-- Of amino resins ....
kg
10
10
3920.9400.00
-- Of phenolic resins ...
kg
10
10
3920.9900.00
-- Of other plastics...
kg
10
10
197
HEADING
H.S. CODE
39.21
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Other plates, sheets, film, foil and strip, of

plastics.
- Cellular :
3921.1100.00
-- Of polymers of styrene .
kg
10
10
3921.1200.00
-- Of polymers of vinyl chloride.
kg
10
10
3921.1300.00
-- Of polyurethanes ....
kg
20
10
3921.1400.00
-- Of regenerated cellulose...
kg
20
10
3921.1900.00
-- Of other plastics.
- Other :
kg
20
10
3921.9000.91
-- Printed flexible packaging materials .
kg
20
20
3921.9000.99
-- Other .....
kg
10
10
Baths, shower-baths, sinks, wash-basins, bidets,

lavatory pans, seats and covers, flushing cisterns
and similar sanitary ware, of plastics.
39.22
3922.1000.00
- Baths, shower- baths, sinks and wash basins....
kg
20
20
3922.2000.00
- Lavatory seats and covers ...
kg
20
20
3922.9000.00
- Other ..
kg
20
20
kg
20
20
Articles for the conveyance or packing of goods,

of plastics; stoppers, lids, caps and other
closures, of plastics.
39.23
3923.1000.00
- Boxes, cases, crates and similar articles..

- Sacks and bags (including cones) :
3923.2100.00
-- Of polymers of ethylene ....
kg
35
35
3923.2900.00
-- Of other plastics ......
kg
35
35
3923.3000.00
- Carboys, bottles, flasks and similar articles.
kg
20
20
- Spools, cops, bobbins and similar supports :

3923.4000.41
-- Video or audio cassettes without the magnetic tape
kg
10
10
3923.4000.49
3923.5000.00
-- Other ...
- Stoppers, lids, caps and other closures ...
kg
kg
10
20
3923.9000.00
- Other .....
kg
10
20
198
HEADING
H.S. CODE
39.24
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Tableware, kitchenware, other household articles

and hygienic or toilet articles, of plastics .
3924.1000.00
- Tableware and kitchenware..
kg
20
20
- Other :
3924.9010.00
-- Wash basins and buckets ..
kg
10
20
3924.9020.00
-- Baby feeding bottles ......
kg
10
20
3924.9090.00
-- Other .....
kg
20
20
- Reservoirs, tanks, vats and similar containers, of a capacity

exceeding 300 Iitres....
kg
20
20
- Doors, windows and their frames and thresholds

for doors .
kg
20
20
- Shutters, blinds (including Venetian blinds ) and similar

articles and thereof ....
kg
20
20
- Other .......
kg
20
20
39.25
Builders ware of plastics, not elsewhere specified

or included.
3925.1000.00
3925.2000.00
3925.3000.00
3925.9000.00
39.26
Other articles of plastics and articles of other

materials of heading Nos. 39.01 to 39.14
3926.1000.00
- Office or school supplies .
kg
20
20
3926.2000.00
- Articles of apparel and clothing accessories (including

gloves , mittens and mitts ) .........
kg
20
10
3926.3000.00
- Fittings for furniture, coachwork or the like ...
kg
20
20
3926.4000.00
- Statuettes and other ornamental articles ..........
kg
20
20
kg
20
- Other :
3926.9010.00
-- Articles for fishing ...

-- Other :
3926.9090.91
--- Toothpicks .....
kg
20
20
3926.9090.92
--- Sheath Contraceptives .......
kg
3926.9090.99
--- Other..
kg
20
20
199
Chapter 40
Rubber and articles thereof
Notes.
1.- Except where the context otherwise requires, throughout the Nomenclature the expression rubber means the following products,
whether
or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber,
factice derived
from oils, and such substances reclaimed.
(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, mittens and mitts and articles of headings 40.11 to 40.13).
3.- In headings 40.01 to 40.03 and 40.05, the expression primary forms applies only to the following forms :
(a) Liquids and pastes (including latex, whether or not pre-vulcanised, 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 heading 40.02, the expression 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 C and 29 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, mixtures of unsaturated synthetic
substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the
requirements concerning vulcanisation, elongation and recovery in (a) above.
5.- (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after
coagulation, with :
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised
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 affect its classification in heading 40.01
or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw materil:
(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 purposes of heading 40.04, the expression waste, parings and scrap means rubber waste, parings and scrap from the
manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or
profile shapes, of heading 40.08.
8.- Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with
rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
200
9.- In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions plates, sheets and strip apply only to plates, sheets and strip
and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the
character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
In heading 40.08 the expressions rods and profile shapes apply only to such products, whether or not cut to length or surfaceworked but not otherwise worked.
HEADING
H.S. CODE
40.01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Natural rubber, balata, gutta-percha , guayule,

chicle and similar natural gums, in primary
forms or in plates, sheets or strip.
4001.1000.00
- Natural rubber latex, whether or not pre-vulcanised
kg
- Natural rubber in other forms :

4001.2100.00
-- Smoked sheet....
kg
4001.2200.00
-- Technically specified natural rubber (TSNR)..
kg
4001.2900.00
-- Other....
kg
4001.3000.00
- Balata, gutta-precha, guayule, chicle and similar natural

gums
kg
40.02
Synthetic rubber and factice derived from oils, in

primary forms or in plates, sheets or strip;
mixtures of any product of heading 40.01 with
any product of this heading, in primary forms or
in plates, sheets or strip.
- Styrene butadiene rubber (SBR) carboxylated styrene
butadiene rubber (XSBR) :
4002.1100.00
-- Latex ......
kg
4002.1900.00
-- Other ....
kg
4002.2000.00
- Butadiene rubber (BR).....
kg
- Isobutene Isoprene (butyl) rubber (IIR); halo-isobuteneisoprene rubber (CIIR or BIIR) :

4002.3100.00
-- Isobutene isoprene (butyl) rubber (IIR)..
kg
4002.3900.00
-- Other ...
kg
- Chloroprene (chlorobutadiene) rubber (CR) :

4002.4100.00
-- Latex......
kg
4002.4900.00
-- Other....
kg
201
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Acrylonitrile butadiene rubber (NBR) :

4002.5100.00
-- Latex .....
kg
4002.5900.00
-- Other .....
kg
4002.6000.00
- Isoprene rubber (IR) ..
kg
4002.7000.00
- Ethylene propylene non- conjugated diene

rubber (EPDM)..
kg
- Mixtures of any product of heading 40.01 with any

product of this heading..
kg
4002.8000.00
- Other :
40.03
40.04
4002.9100.00
-- Latex .....
kg
4002.9900.00
-- Other ....
kg
4003.0000.00
- Reclaimed rubber in primary forms or in

plates, sheets or strip...
kg
- Waste, parings and scrap of rubber (other

than hard rubber ) and powders and granules
obtained therefrom. ...
kg
4004.0000.00
40.05
Compounded rubber, unvulcanised, in primary

forms or in plates sheets or strip.
4005.1000.00
- Compounded with carbon black or silica .....
kg
4005.2000.00
- Solutions; dispersions other than those of subheading

4005.10 ...
kg
- Other:
4005.9100.00
-- Plates, sheets and strip........
kg
4005.9900.00
-- Other ....
kg
40.06
Other forms (for example, rods, tubes and profile

shapes) and articles (for example, discs and
rings), of unvulcanised rubber.
4006.1000.00
- Camel-black strips for retreading rubber tyres...
kg
10
4006.9000.00
- Other...
kg
10
10
202
2008/ 2010/
2009
2011/ Levy VAT
2012
HEADING
H.S. CODE
DESCRIPTION
SU
40.07
4007.0000.00
- Vulcanised rubber thread and cord.
kg
10
10
40.08
Plates, sheets, strip, rods and profile shape of

vulcanised rubber other than hard rubber
- Of cellular rubber :
-- Plates, sheets and strips :
4008.1110.00
--- For making soles .....
kg
10
10
4008.1190.00
--- Other.....
kg
10
10
4008.1900.00
-- Other
kg
10
10
- Of non-cellular rubber :
-- Plates, sheets and strip :
4008.2110.00
--- For making soles ..
kg
10
10
4008.2190.00
--- Other.......
kg
10
10
4008.2900.00
-- Other....
kg
10
10
40.09
Tubes, pipes and hoses, of vulcanized rubber

other than hard rubber, with or without their
fittings (for examples, joints, elbows, flanges).
- Not reinforced or otherwise combined with other materials :
4009.1100.00
-- Without fittings.......
kg
10
20
4009.1200.00
-- With fittings.
kg
10
20
- Reinforced or otherwise combined only with metal :

4009.2100.00
-- Without fittings.......
kg
10
20
4009.2200.00
-- With fittings..
kg
10
20
kg
20
20
- Reinforced or otherwise combined only with textile

materials :
4009.3100.00
-- Without fittings......
203
HEADING
H.S. CODE
4009.3200.00
DESCRIPTION
-- With fittings..
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
20
20
- Reinforced or otherwise combined with other materials :

4009.4100.00
-- Without fittings...
kg
20
20
4009.4200.00
-- With fittings..
kg
20
20
Conveyor or transmission belts or belting, of

vulcanised rubber.
40.10
- Conveyor belts or belting :

4010.1100.00
-- Reinforced only with metal .....
kg
20
10
4010.1200.00
-- Reinforced only with textile materials .
kg
20
10
4010.1900.00
-- Other..
kg
20
10
-- Endless transmission belts of trapezoidal cross-section (Vbelts), V- ribbed, of an outside circumference exceeding 60
cm but not exceeding 180 cm
kg
10
10
-- Endless transmission belts of trapezoidal cross-section (Vbelts), other than V-ribbed, of an outside circumference
exceeding 60 cm but not exceeding 180cm.
kg
10
10
-- Endless transmission belts of trapezoidal cross-section (Vbelts)V- ribbed, of an outside circumference exceeding 180
cm but not exceeding 240 cm
kg
10
10
-- Endless transmission belts of trapezoidal cross section (Vbelts), other than V- ribbed, of an outside circumference
exceeding 180 cm but not exceeding 240 cm ..
kg
10
10
-- Endless synchronous belts, of an outside circumference

exceeding 60 cm but not exceeding 150cm..
kg
10
10
-- Endless synchronous belts, of an outside circumference

exceeding 150 cm but not exceeding 198 .
kg
10
10
-- Other..
kg
10
10
- Transmission belts or belting :

4010.3100.00
4010.3200.00
4010.3300.00
4010.3400.00
4010.3500.00
4010.3600.00
4010.3900.00
204
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
New pneumatic tyres, of rubber.
40.11
- Of a kind used on motor cars (including station wagons and

racing cars) ......
20
20
4011.2000.00
- Of a kind used on buses or lorries.
10
10
4011.3000.00
- Of a kind used on aircraft ...
10
10
4011.4000.00
- Of a kind used on motorcycles ..
10
10
4011.5000.00
- Of a kind used on bicycles ..
10
10
-- Of a kind used on agricultural or forestry vehicles

and machines ...
10
10
-- Of a kind used on construction or industrial handling

vehicles and machines and having a rim size not
exceeding 61cm ...
10
10

vehicles and machine and having a rim size exceeding
61cm..
10
10
-- Other..
10
10
-- Of a kind used on agricultural or forestry vehicles

and machines..
10
10

vehicles and machines and having a rim size not exceeding
61cm..
10
10

vehicles and machines and having a rim size exceeding
61cm....
10
10
-- Other..
10
10
4011.1000.00
20
- Other, having a herring-bone or similar trend :

4011.6100.00
4011.6200.00
4011.6300.00
4011.6900.00
- Other :
4011.9200.00
4011.9300.00
4011.9400.00
4011.9900.00
205
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2010/
2009
2011/ Levy VAT
2012
Retreaded or used pneumatic tyres of rubber;

solid or cushion tyres, tyre treads and tyre flaps,
of rubber.
40.12
- Retreaded tyres :
4012.1100.00
-- Of a kind used on motor cars (including station

wagon and racing cars)...
35
35
4012.1200.00
-- Of a kind used on buses or lorries
35
35
4012.1300.00
-- Of a kind used on aircraft..
35
35
4012.1900.00
-- Other....
35
35
- Used pneumatic tyres :

4012.2010.00
-- For retreading manufacture .....
35
35
4012.2090.00
-- Other ..
35
35
4012.9000.00
- Other...
kg
35
35
- Of a kind used on motor cars (including station wagons

and racing cars), buses or lorries.
20
10
4013.2000.00
- Of a kind used on bicycles ...
10
10
4013.9000.00
- Other
20
20
kg
40.13
- Inner tubes, of rubber.

4013.1000.00
40.14
Hygienic or pharmaceutical articles (including

teats), of vulcanised rubber other than hard
rubber, with or without fittings of hard rubber.
4014.1000.00
- Sheath contraceptives......
- Other :
4014.9010.00
-- Teats and similar articles ..
kg
20
4014.9020.00
-- Bulbs for syringes and medicine droppers .
kg
20
4014.9090.00
-- Other........
kg
20
206
HEADING
H.S. CODE
40.15
DESCRIPTION
SU
2008/ 2010/
2009
2011/
Levy VAT
2012
Articles of apparel and clothing accessories

(including gloves, mittens and mitts), for all
purposes, of vulcanised rubber other than hard
rubber.
- Gloves, mittens and mitts :
4015.1100.00
-- Surgical...
kg
4015.1900.00
-- Other.
kg
20
20
4015.9000.00
- Other..
kg
20
20
kg
20
20
40.16
Other articles of vulcanised rubber other than

hard rubber.
4016.1000.00
- Of cellular rubber.......
- Other :
4016.9100.00
-- Floor coverings and mats....
kg
20
20
4016.9200.00
-- Erasers....
kg
10
10
4016.9300.00
-- Gaskets, washers and other seals
kg
20
10
4016.9400.00
-- Boat or dock fenders, whether or not inflatable..
kg
20
20
-- Other inflatable articles :
40.17
4016.9500.95
--- Bladder of a kind used for tyre manufacture..
kg
4016.9500.99
--- Other inflatable articles.
kg
20
20
4016.9900.00
- Other.....
kg
10
10
4017.0000.00
- Hard rubber (for example, ebonite in all forms,

including waste and scrap; articles of hard
rubber..
kg
20
20
207
Section VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS ANDARTICLES 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
(a)
(b)
(c)

Parings or similar waste, of raw hides or skins (heading 05.11);
Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be
classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo),
of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese,
Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine
(including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks
or of dogs.
2.- (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process
which is reversible (headings 41.01 to 41.03, as the case may be).
(B) For the purposes of headings 41.04 to 41.06, the term crust includes hides and skins that have been retanned,
coloured or fat-liquored (stuffed) prior to drying.
3.- Throughout the Nomenclature the expression composition leather means only substances of the kind referred to in heading
41.15.
HEADING
H.S. CODE
41.01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Raw hides and skins of bovine (including

buffalo) or equine animals (fresh, or salted,
dried, limed, pickled or otherwise preserved, but
not tanned, parchment-dressed or further
prepared), whether or not dehaired or split.
4101.2000.00
- Whole hides and skins, of a weight per skin not exceeding

8kg when simply dried, 10 kg when dry-salted, or 16 kg
when fresh, wet-salted or otherwise preserved....
kg
4101.5000.00
- Whole hides and skins, of a weight exceeding 16 kg ....
kg
4101.9000.00
- Other, including butts, bends and bellies .....
kg
208
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Raw skins of sheep or lambs (fresh, or salted,

prepared), whether or not with wool on or split,
other than those excluded by Note 1 (c) to this
Chapter.
41.02
4102.1000.00
- With wool on ..
kg
- Without wool on :
4102.2100.00
-- Pickled .
kg
4102.2900.00
-- Other ....
kg
Other raw hides and skins (fresh , or salted,

prepared), whether or not dehaired or split, other
than those excluded by Note 1 (b) or 1 (c) to
this Chapter.
41.03
4103.2000.00
- Of reptiles...........
kg
4103.3000.00
- Of swine............
kg
4103.9000.00
- Other.........
kg
41.04
Tanned or crust hides and skins of bovine

(including buffalo ) or equine animals, without
hair on, whether or not split, but not further
prepared.
- In the wet state (including wet blue):
4104.1100.00
-- Full grains, unsplit; grain splits....
kg
10
4104.1900.00
-- Other......
kg
10
10
- In the dry state (crust) :

4104.4100.00
-- Full grains, unsplit; grain splits....
kg
10
10
4104.4900.00
-- Other..
kg
10
10
41.05
Tanned or crust skins of sheep or lambs, without

wool on, whether or not split, but not further
prepared.
4105.1000.00
- In the wet state (including wet-blue).
kg
10
4105.3000.00
- In the dry state (crust)...
kg
10
10
209
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Tanned or crust hides and skins of other

animals, without wool or hair on, whether or not
split, but not further prepared .
41.06
- Of goats or kids :
4106.2100.00
-- In the wet state (including wet-blue)............
kg
10
4106.2200.00
-- In the dry state (crust).............
kg
10
- Of swine:
4106.3100.00
-- In the wet state (including wetblue)..........
kg
10
4106.3200.00
-- In the dry state (crust) ................
kg
10
4106.4000.00
- Of reptiles ..............
kg
10
- Other :
4106.9100.00
-- In the wet state (including wet blue )........
kg
10
4106.9200.00
-- In the dry state (crust )...........
kg
10
10
Leather further prepared after tanning or

crusting , including parchment-dressed leather,
of bovine (including buffalo) or equine animals,
without hair on, whether or not split, other than
leather of heading 41.14.
41.07
- Whole hides and skins :

4107.1100.00
-- Full grains, unsplit..................
kg
10
10
4107.1200.00
-- Grain splits..............
kg
10
10
4107.1900.00
-- Other..............
kg
10
10
- Other, including sides :
(41.08)
(41.09)
(41.10)
(41.11)
4107.9100.00
-- Full grains, unsplit...........
kg
10
10
4107.9200.00
-- Grain splits.............
kg
10
10
4107.9900.00
-- Other ..........
kg
10
10
Reserved.
Reserved.
Reserved.
Reserved.
210
2008/
2010/
2009
2011/ Levy VAT
2012
HEADING
H.S. CODE
DESCRIPTION
SU
41.12
4112.0000.00
- Leather further prepared after tanning or

crusting, including parchment-dressed leather, of
sheep or lamb, without wool on, whether or not
split, other than leather of heading 41.14..
kg
10
10
Leather further prepared after tanning or

crusting, including parchment-dressed leather, of
other animals, without wool or hair on, whether
or not split, other than leather of heading 41.14
41.13
4113.1000.00
- Of goats or kids.
kg
10
10
4113.2000.00
- Of swine...
kg
10
10
4113.3000.00
- Of reptiles.
kg
10
10
4113.9000.00
- Other
kg
10
10
Chamois (including combination chamois)

leather; patent leather and patent laminated
leather; metallised leather.
41.14
4114.1000.00
- Chamois (including combination chamois) leather
kg
10
10
4114.2000.00
- Patent leather and patent laminated leather;

metallised leather
kg
10
10
- Composition leather with a basis of leather or leather fibre,

in slabs, sheets or strip, whether or not in rolls..
kg
10
10
- Parings and other waste of leather or composition leather,

not suitable for the manufacture of leather articles; leather
dust, powder and flour......
kg
10
10
41.15
Composition leather with a basis of leather or

leather fibre, in slabs, sheets or strip, whether or
not in rolls; parings and other waste of leather
or of composition leather, not suitable for the
manufacture of leather articles; leather dust,
powder and flour.
4115.1000.00
4115.2000.00
211
Chapter 42
Articles of leather; saddlery and harness;travel goods, handbags and similar containers; articles of animal
gut (other than silk-worm gut)
Notes.
(a) Sterile surgical catgut or similar sterile suture materials (heading 30.06);
(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to
which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04);
(c) Made up articles of netting (heading 56.08);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);
(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 (heading 92.09);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of
heading 96.06.
2.- (A) In addition to the provisions of Note 1 above, heading 42.02 does not cover :
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading
39.23);
(b) Articles of plaiting materials (heading 46.02).
(B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or
cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings
even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the
articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles
are to be classified in Chapter 71.
3.- For the purposes of heading 42.03, the expression articles of apparel and clothing accessories applies, inter alia, to gloves,
mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers
and wrist straps, but excluding watch straps (heading 91.13).
212
HEADING
42.01
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
4201.0000.00
- Saddlery and harness for any animal (including

traces, leads, knee pads, muzzles, saddle cloths,
saddle bags, dog coats and the like),
of any material.
kg
20
20
Trunks, suit-cases, vanity-cases, executive-cases,

brief-cases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; travelling-bags,
insulated food or beverages bags, toilet bags,
rucksacks, handbags, shopping-bags, wallets, purses,
map-cases, cigarette-cases, tobacco-pouches, tool
bags, sports bags, bottle-cases, jewellery boxes,
powder-boxes, cutlery cases and similar containers, of
leather or of composition leather, of sheeting of
plastics, of textile materials, of vulcanised fibre or
paperboard, or wholly or mainly covered with such
materials or with paper.
42.02
- Trunks, suit-cases, vanity-cases, executive-cases, briefcases, school satchels and similar containers :
-- With outer surface of leather, of composition leather or of
patent leather :
4202.1100.10
--- CKD or blank by established assemblers or manufacturers.....
10
10
4202.1100.11
--- Other, including fully built ..
35
35
10
-- With outer surface of plastics or of textile materials :

4202.1200.12
--- CKD or blank by established assemblers or manufacturers.....
10
10
4202.1200.13
--- Other, including fully built ....
35
35
5
10
-- Other :
--- Of paperboard :
4202.1910.14
---- CKD or blank by established assemblers or manufacturers......
10
10
4202.1910.15
---- Other, including fully built ...
355
35
5
10
--- Of base metal :

4202.1920.16
---- CKD or blank by established assemblers or manufacturers.....
10
10
4202.1920.17
---- Other, including fully built ..
35
35
213
5
10
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
DESCRIPTION
SU
4202.1990.18
---- CKD .....
10
10
4202.1990.19
---- Other, including fully built ..
20
20
H.S. CODE
--- Other :
- Handbags, whether or not with shoulder strap,

including those without handle :
-- With outer surface of leather, of composition
leather or of patent leather :
4202.2100.22
--- CKD ....
10
10
4202.2100.23
20
20
-- With outer surface of plastic sheeting or of textile

materials :
4202.2500.24
--- CKD...
10
10
4202.2500.25
20
20
-- Other :
4202.2900.26
--- CKD ...
10
10
4202.2900.29
20
20
- Articles of a kind normally carried in the pocket or in the

handbag :
-- With outer surface of leather, of composition leather
or of patent leather :
4202.3100.32
--- CKD ...
kg
10
10
4202.3100.33
kg
20
20

materials :
4202.3200.34
--- CKD .
kg
10
10
4202.3200.35
--- Other, including fully built ......
kg
20
20
-- Other :
4202.3900.36
--- CKD ...
kg
10
10
4202.3900.39
kg
20
20
214
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Other :
-- With outer surface of leather, of composition leather or
of patent leather :
4202.9100.92
--- CKD ...
kg
10
10
4202.9100.93
kg
20
20

materials :
4202.9500.94
--- CKD ..
kg
10
10
4202.9500.95
--- Other, including fully built ...
kg
20
20
-- Other :
4202.9900.96
--- CKD .
kg
10
10
4202.9900.99
--- Other, including fully built ......
kg
20
20
kg
20
20
Articles of apparel and clothing accessories, of

leather or of composition leather:
42.03
4203.1000.00
- Articles of apparel...
- Gloves, mittens and mitts :
4203.2100.00
-- Specially designed for use in sports...
kg
20
4203.2900.00
-- Other....
kg
20
20
4203.3000.00
- Belts and bandoliers ...
kg
20
20
4203.4000.00
- Other clothing accessories ...
kg
20
20
- Other articles of leather or of composition

leather.
kg
20
20
42.06
- Articles of gut (other than silk-worm gut), of

goldbeaters skin, of bladders or of tendons..
kg
10
10
Reserved.
[42.04]
42.05
20
4205.0000.00
4206.0000.00
215
Chapter 43
Furskins and artificial fur; manufactures thereof
Notes.
1.- Throughout the Nomenclature references to furskins, other than to raw furskins of heading 43.01, apply to hides or skins of
all animals which have been tanned or dressed with the hair or wool on.
(a) Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c) Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03);
(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.- Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts
thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
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 heading 43.03 or
43.04 as the case may be.
5.- Throughout the Nomenclature the expression artificial fur means any imitation of furskin consisting of wool, hair or other
fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by
weaving or knitting (generally, heading 58.01 or 60.01).
216
HEADING
H.S. CODE
43.01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Raw furskins (including heads, tails, paws and

other pieces or cuttings, suitable for furriers
use) , other than raw hides and skins of heading
41.01, 41.02 or 41.03 .
4301.1000.00
- Of mink, whole, with or without head, tail or paws....
kg
4301.3000.00
- Of lamb, the following: Astrakhan, Broadtail, Caracul,

Persian and similar lamb, Indian, Chinese, Mongolian or
Tibetan lamb, whole, with or without head, tail or paws.
kg
4301.6000.00
- Of fox, whole, with or without head, tail or paws.......
kg
4301.8000.00
- Other furskins, whole, with or without head, tail or paws..
kg
4301.9000.00
- Heads, tails, paws and other pieces or cuttings, suitable

for furriers use........................
kg
43.02
Tanned or dressed furskins (including heads,

tails, paws and other pieces or cuttings),
unassembled, or assembled (without the addition
of other materials) other than those of heading
43.03.
- Whole skins, with or without head, tail or paws, not
assembled :
4302.1100.00
-- Of mink.......
kg
10
10
4302.1900.00
-- Other.......
kg
10
10
4302.2000.00
- Heads, tails, paws and other pieces or cuttings, not

assembled......
kg
10
10
- Whole skins and pieces or cuttings thereof, assembled...
kg
10
10
4302.3000.00
43.03
43.04
Articles of apparel, clothing accessories and

other articles of furskin.
4303.1000.00
- Articles of apparel and clothing accessories.......
kg
4303.9000.00
- Other.........
kg
10
4304.0000.00
- Artificial fur and articles thereof.......
kg
217
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.
(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 (heading 12.11);
(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 (heading 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);
(d) Activated charcoal (heading 38.02);
(e) Articles of heading 42.02;
(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 heading 68.08;
(k) Imitation jewellery of heading 71.17;
(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 (heading 93.05);
(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 heading 96.03; or
(r) Articles of Chapter 97 (for example, works of art).
2.- In this Chapter, the expression densified wood means wood which has been subjected to chemical or physical treatment
(being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has
thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or
electrical agencies.
3.- Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated
wood or densified wood as they apply to such articles of wood.
4.- Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of
heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any
other operation provided it does not give them the character of articles of other headings.
5.- Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed
by any of the materials specified in Note 1 to Chapter 82.
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 subheadings 4403.41 to 4403.49, 4407.21 to 4407.29, 4408.31 to 4408.39 and 4412.31, the expression
tropical wood means one of the following types of wood :Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningr,
Avodir, Azob, Balau, Balsa, Boss clair, Boss fonc, Cativo, Cedro, Dabema, Dark Red Meranti, Dibtou, Doussi, Framir,
Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing,
218
Kosipo, Kotib, Koto, Light Red Meranti, Limba, Louro, Maaranduba, Mahogany, Makor, Mandioqueira, Mansonia, Mengkulang,
Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo,
Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau
Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola,
White Lauan, White Meranti, White Seraya, Yellow Meranti.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Fuel wood, in logs, in billets, in twigs, in

faggots or in similar forms; wood in chips or
particles; sawdust and wood waste and scrap,
whether or not agglomerated in logs, briquettes,
pellets or similar forms.
44.01
4401.1000.00
- Fuel wood, in logs, in billets, in twigs, in faggots or in

similar Forms.
kg
- Wood in chips or particles :

4401.2100.00
-- Coniferous ...
kg
4401.2500.00
-- Non coniferous..
kg
4401.3000.00
- Sawdust and wood waste and scrap, whether or not

agglomerated in logs, briquettes, pellets of similar forms.
kg
Wood charcoal (including shell or nut charcoal),

whether or not agglomerated.
44.02
4402.1000.00
- Of bamboo ..
kg
4402.9000.00
- Other ..
kg
- Treated with paint, stains, creosote or other

preservatives.
m3
- Other, coniferous.
m3
Wood in the rough, whether or not stripped of

bark or sapwood, or roughly squared.
44.03
4403.1000.00
4403.2000.00
- Other, of tropical wood specified in Subheading Note 1 to

this Chapter :
4403.4100.00
-- Dark Red Meranti, light Red Meranti and Meranti Bakau...
m3
4403.4900.00
-- Other .....
m3
- Other :
4403.9100.00
-- Of oak (Quercus spp.)..
m3
4403.9500.00
-- Of beech (Fagus spp.)..
m3
4403.9900.00
-- Other...
m3
219
HEADING
H.S. CODE
SU
2008/ 2010/
2009
2011/ Levy
VAT
2012
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, tools
handles or the like; chipwood and the like .
44.04
44.05
DESCRIPTION
4404.1000.00
- Coniferous..
kg
4404.5000.00
- Non coniferous.. ...
kg
4405.0000.00
- Wood wool; wood flour. ..
kg
44. 06
Railway or tramway sleepers (cross-ties ) of

wood.
4406.1000.00
- Not impregnated...
m3
10
10
4406.9000.00
- Other ....
m3
10
10
m3
44. 07
Wood sawn or chipped lengthwise, sliced or

peeled, whether or not planed, sanded or endjointed, of a thickness exceeding 6mm.
4407.1000.00
- Coniferous ....
- Of tropical wood specified in Subheading Note 1 to this
Chapter :
4407.2100.00
-- Mahogany (swietenia spp.)
m3
4407.2200.00
-- Virola, Imbuia and Balsa .......
m3
4407.2500.00
-- Dark Red Meranti, Light Red Meranti and Meranti

Bakau.......
m3
-- White Lauan, White Meranti, White Seraya, Yellow Meranti

and Alan .........
m3
4407.2700.00
-- Sapelli ....
m3
4407.2800.00
-- Iroko .....
m3
4407.2900.00
-- Other .....
m3
4407.2600.00
220
HEADING
2008/ 2010/
2009
2011/ Levy
VAT
2012
DESCRIPTION
SU
4407.9100.00
-- Of oak (Quercus spp.).
m3
20
20
4407.9200.00
-- Of beech (fagus spp.).....
m3
20
20
4407.9300.00
-- Of maple (Acer spp) ..
m3
20
20
4407.9400.00
-- Of cherry (Prunus spp.) .
m3
20
20
4407.9500.00
-- Of ash (Fraxinus spp.) ...
m3
20
20
4407.9900.00
-- Other ..
m3
20
20
H.S. CODE
- Other :
44.08
Sheets for veneering (including those obtained by

slicing laminated wood ), for plywood or for
similar laminated wood and other wood, sawn
lengthwise, sliced or peeled, whether or not
planed, sanded, spliced or end jointed, of a
thickness not exceeding 6mm .
4408.1000.00
- Coniferous..
kg
20
20
- Of tropical wood specified in Subheading Note 1 to this

Chapter :
4408.3100.00
-- Dark red meranti, Light red Meranti and Meranti

Bakau ...
kg
20
20
4408.3900.00
-- Other .....
kg
20
20
4408.9000.00
- Other....
kg
20
20
kg
20
20
Wood (including strips and friezes for parquet

flooring, not assembled ) continuously shaped
(tongued, grooved, rebated, chamfered,
V- jointed, beaded, moulded, rounded, or the
like) along any of its edges, ends or faces,
whether or not planed, sanded or end-jointed.
44.09
4409.1000.00
- Coniferous..
- Non-coniferous :
4409.2100.00
-- Of bamboo .....
kg
20
20
4409.2900.00
-- Other .....
kg
20
20
221
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy
VAT
2012
Particle board, oriented strand board (OSB) and

similar board (for example, waferboard) of wood
or other ligneous materials, whether or not
agglomerated with resins or other organic
binding substances.
44.10
- Of wood :
4410.1100.00
-- Particle board .
kg
20
20
10
4410.1200.00
-- Oriented strand board (OSB) ....
kg
20
20
10
4410.1900.00
-- Other ..
kg
20
20
10
4410.9000.00
-- Other .
kg
20
20
10
Fibreboard of wood or other ligneous materials,

whether or not bonded with resins or other
organic substances .
44.11
- Medium density fibreboard (MDF) :

4411.1200.00
-- Of a thickness not exceeding 5mm .
kg
20
20
10
4411.1300.00
-- Of a thickness exceeding 5mm but not exceeding 9mm
kg
20
20
10
4411.1400.00
-- Of a thickness not exceeding 9mm .
kg
20
20
10
- Other :
4411.9200.00
-- Of a density exceeding 0.8g/cm3 ...
kg
20
20
10
4411.9300.00
-- Of a density exceeding 0.5g/cm3 but not exceeding

0.8g/cm3...
kg
20
20
10
-- Of a density not exceeding 0.5g/cm3 ......
kg
20
20
10
m3
20
20
10
4411.9400.00
44.12
Plywood, veneered panels and similar laminated

wood.
4412.1000.00
- Of bamboo ....
- Other plywood, consisting solely of sheets of wood (other
than bamboo), each ply not exceeding 6mm thickness :
222
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
4412.3100.00
-- With at least one outer ply of tropical wood

specified in Subheading Note 1 to this Chapter...
m3
20
20
10
-- Other, with at least one outer ply of non-coniferous

wood...
m3
20
20
10
-- Other ....
m3
20
20
10
4412.3200.00
4412.3900.00
- Other :
44.13
44.14
4412.9400.00
-- Blockboard, laminboard and battenboard ....
kg
20
20
10
4412.9900.00
-- Other .....
kg
20
20
10
4413.0000.00
- Densified wood, in blocks, plates strips or

profile shapes...
kg
20
20
10
- Wooden frames for paintings, photographs,

mirrors or similar objects. .......
kg
20
20
10
- Cases, boxes, crates, drums and similar packings;

cable-drums...
20
20
10
- Pallets, box pallets and other load boards;

pallet collars ...
20
20
10
- Casks, barrels, vats, tubs and other coopers

products and parts thereof, of wood, including
staves...
kg
20
20
10
- Tools, tool bodies, tool handles, broom or

brush bodies and handles, of wood; boot or
shoe lasts and trees, of wood.
kg
20
20
4414.0000.00
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.
44.15
4415.1000.00
4415.2000.00
44.16
44.17
4416.0000.00
4417.0000.00
Builders joinery and carpentry of wood,

including cellular wood panels, assembled
flooring panels, shingles and shakes.
44.18
4418.1000.00
- Windows, French windows and their frames.
kg
20
20
4418.2000.00
- Doors and their frames and thresholds ..
kg
20
20
223
HEADING
2008/ 2010/
2009
2011/ Levy
VAT
2012
H.S. CODE
DESCRIPTION
SU
4418.4000.00
- Shuttering for concrete constructional work.
kg
20
20
4418.5000.00
- Shingles and shakes ...
kg
20
20
4418.6000.00
- Posts and beams ...
kg
20
20
- Assembled flooring panels :
44.19
4418.7100.00
-- For mosaic floors .
kg
20
20
4418.7200.00
-- Other, multilayer .....
kg
20
20
4418.7900.00
-- Other ......
kg
20
20
4418.9000.00
- Other........
kg
20
20
- Tableware and kitchenware, of wood.
kg
20
20
4419.0000.00
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.
44.20
4420.1000.00
- Statuettes and other ornaments of wood .
kg
20
20
4420.9000.00
- Other .
kg
20
20
kg
20
20
44.21
Other articles of wood.

4421.1000.00
- Clothes hangers.
- Other :
4421.9010.00
-- Match splints .
kg
20
20
4421.9090.00
-- Other ....
kg
20
20
224
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).
HEADING
H.S. CODE
45.01
45.02
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Natural cork, raw or simply prepared; waste cork;

crushed, granulated or ground cork.
4501.1000.00
- Natural cork, raw or simply Prepared
kg
4501.9000.00
- Other ...
kg
4502.0000.00
- Natural cork, debacked or roughly squared, or

in rectangular (including square) blocks,
plates, sheets or strip, (including sharp-edged
blanks for corks or stoppers) ..
kg
45.03
Articles of natural cork.

4503.1000.00
- Corks and stoppers..
kg
10
10
4503.9000.00
- Other....
kg
20
20
- Blocks, plates, sheets and strip; tiles of any shape;

solid cylinders, including discs..
kg
10
10
- Other .
kg
20
20
45.04
Agglomerated cork (with or without a binding

substance) and articles of agglomerated cork.
4504.1000.00
4504.9000.00
225
Chapter 46
Manufactures of straw, of esparto or of other plaiting
materials; basketware and wickerwork
Notes.
1.- In this Chapter the expression plaiting materials means materials in a state or form suitable for plaiting, interlacing or similar
processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for
example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres,
monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or
nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
(a) Wall coverings of heading 48.14;
(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);
(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 heading 46.01, the expression plaiting materials, plaits and similar products of plaiting materials, bound together
in parallel strands means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together,
in the form of sheets, whether or not the binding materials are of spun textile materials.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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).
46.01
- Mats, matting and screens of vegetable materials :

4601.2100.00
-- Of bamboo ......
kg
20
20
4601.2500.00
-- Of rattan ...
kg
20
20
4601.2900.00
-- Other ....
kg
20
20
- Other :
4601.9200.00
-- Bamboo .....
kg
20
20
4601.9300.00
-- Of rattan ...
kg
20
20
4601.9400.00
-- Of other vegetable materials..

-- Other :
kg
20
20
4601.9910.00
--- Mats matting and screens .....
kg
20
20
4601.9990.00
--- Other ...
kg
20
20
Basketwork, wickerwork and other articles, made

directly to shape from plaiting materials or made up
from goods of heading 46.01; articles of loofah.
46.02
- Of vegetable materials :
4602.1100.00
-- Of bamboo ....
kg
20
20
4602.1200.00
-- Of rattan .
kg
20
20
4602.1900.00
-- Other ..
kg
20
20
4602.9000.00
- Other ...
kg
20
20
226
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 heading 47.02, the expression chemical wood pulp, dissolving grades means chemical wood pulp having
by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp
after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 5 C, and for sulphite wood pulp an ash
content that does not exceed 0.15 % by weight.
DESCRIPTION
SU
Import Duty Rates

2008/ 2010/
2009
2011/ Levy
2012
VAT
HEADING
H.S. CODE
47.01
4701.0000.00
- Mechanical wood pulp...
kg
10
47.02
4702.0000.00
- Chemical wood pulp, dissolving grades.
kg
10
Chemical wood pulp, soda or sulphate, other

than dissolving grades :
47.03
- Unbleached :
4703.1100.00
-- Coniferous .......
kg
4703.1900.00
-- Non-coniferous .....
kg
10
- Semi-bleached or bleached :
4703.2100.00
-- Coniferous
kg
10
4703.2900.00
-- Non-coniferous....
kg
10
47.04
Chemical wood pulp, sulphite, other than

dissolving grades.
- Unbleached :
4704.1100.00
-- Coniferous.....
kg
10
4704.1900.00
-- Non coniferous....
kg
10
227
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Semi-bleached or bleached :
47.05
4704.2100.00
-- Coniferous ......
kg
10
4704.2900.00
-- Non-coniferous ..
kg
10
- Wood pulp obtained by a combination of

mechanical and chemical pulping processes.
kg
10
4705.0000.00
47.06
Pulps of fibres derived from recovered (waste and

scrap) paper or paperboard or of other fibrous
cellulosic material.
4706.1000.00
- Cotton linters pulp..
kg
10
4706.2000.00
- Pulp of fibres derived from recovered (waste and scrap)

paper or paperboard...
kg
10
- Other, of bamboo ..
kg
10
4706.3000.00
- Other :
4706.9100.00
-- Mechanical .
kg
10
4706.9200.00
-- Chemical ....
kg
10
4706.9300.00
-- Semi-chemical .
kg
10
- Unbleached kraft paper or paperboard or corrugated paper

or paperboard ..
kg
10
- Other paper or paperboard made mainly of bleached

chemical pulp, not coloured in the mass..
kg
10
- Paper or paperboard made mainly of mechanical pulp (for

example, newspapers, journals and similar
printed matter) ....
kg
10
- Other, including unsorted waste and scrap..
kg
10
47.07
Recovered (waste and scrap) paper or paperboard.

4707.1000.00
4707.2000.00
4707.3000.00
4707.9000.00
228
Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard
Notes.
1.- For the purposes of this Chapter, except where the context otherwise requires, a reference to paper includes references to
paperboard (irrespective of thickness or weight per m).
(a) Articles of Chapter 30;
(b) Stamping foils of heading 32.12;
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes,
creams or similar preparations (heading 34.05) ;
(e) Sensitised paper or paperboard of headings 37.01 to 37.0;
(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);
(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 heading 48.14 (Chapter 39);
(h) Articles of heading 42.02 (for example, travel goods);
(ij) 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 (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard
coated with mica powder are, however, to be classified in this Chapter) ;
(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);
(o) Articles of heading 92.09; or
(p) Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).
3.- Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to
calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard,
cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where
heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose
fibres which have been otherwise processed.
4.- In this Chapter the expression newsprint means uncoated paper of a kind used for the printing of newspapers, of which not
less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or 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 40 g/m and not more than 65 g/m.
5.- For the purposes of heading 48.02, the expressions paper and paperboard, of a kind used for writing, printing or other
graphic purposes and non perforated punch-cards and punch tape paper mean paper and paperboard made mainly from
bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following
criteria :
For paper or paperboard weighing not more than 150 g/m2 :
(a) containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and
1. weighing not more than 80 g/m2, or
2. coloured throughout the mass; or
(b)
containing more than 8 % ash, and
1. weighing not more than 80 g/m2, 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 kPam2/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 kPam2/g.
For paper or paperboard weighing more than 150 g/m2 :
(a)
coloured throughout the mass; or
(b) having a brightness of 60 % or more, and
229
1. a caliper of 225 micrometres (microns) or less, or

2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of
more than 3 %; or
(c)
having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more
than 8 %.Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper
or paperboard.
6.- 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.
7.Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose
fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of
such headings which occurs last in numerical order in the Nomenclature.
8.- Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, 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.
9.- For the purposes of heading 48.14, the expression wallpaper and similar wall coverings applies only to :
(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration :
(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock),
whether or not coated or covered with transparent protective plastics;
(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, designprinted 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 heading 48.23.
10.- Heading 48.5 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11.- Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12.- Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with
motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in
Chapter 49.
Subheading Notes.
1.- For the purposes of subheadings 4804.11 and 4804.19, kraftliner means machine-finished or machine-glazed paper and
paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical
sulphate or soda processes, in rolls, weighing more than 115 g/m and having a minimum Mullen bursting strength as
indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
Weight
g/m
Minimum Mullen bursting strength

KPa
115
125
50
300
400
393
417
637
824
961
2.- For the purposes of subheadings 4804.21 and 4804.29, sack kraft paper means machine-finished paper, of which not less than
80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls,
weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications :
(a) Having a Mullen burst index of not less than 3.7 kPam2/g and a stretch factor of more than 4.5 % in the cross direction and
of more than 2 % in the machine direction.
(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other
weight
230
Minimum tear
mN
Weight
G/m
Machine
Direction
60
70
80
100
115
700
830
965
1,230
1,425
Machine
direction plus
cross direction
1,510
1,790
2,070
2,635
3,060
Minimum tensile
kN/m
Cross
Machine
Direction
direction plus
cross direction
1.9
6
2.3
7.2
2.8
8.3
3.7
10.6
4.4
12.3
3.- For the purposes of subheading 4805.11, semi-chemical fluting paper means paper, in rolls, of which not less than 65 % by
weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and
having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m
at 50 % relative humidity, at 23 C.
4.- Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130
g/m or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding
1.4 newtons/g/m at 50 % relative humidity, at 23 C.
5.- Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and
scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or
unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPam2/g.
6.- For the purposes of subheading 4805.30, sulphite wrapping paper means machine-glazed paper, of which more than 40 % by
weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not
exceeding 8 % and having a Mullen burst index of not less than 1.47 kPam2/g.
7.- For the purposes of subheading 4810.22, light-weight coated paper means paper, coated on both sides, of a total weight not
exceeding 72 g/m, with a coating weight not exceeding 15 g/m per side, on a base of which not less than 50 % by weight
of the total fibre content consists of wood fibres obtained by a mechanical process.
2008/ 2010/
2009
Levy VAT
2011/
2012
HEADING
H.S. CODE
DESCRIPTION
SU
48.01
4801.0000.00
- Newsprint, in rolls or sheets ...
kg
48.02
Uncoated paper and paperboard, of a kind used

for writing, printing or other graphic purposes,
and non perforated punch-cards and punch tape
paper, in rolls or rectangular (including square)
sheets, of any size, other than paper of heading
48.01 or 48.03; hand-made paper and paperboard.
4802.1000.00
- Hand-made paper and Paperboard...
kg
4802.2000.00
- Paper and paperboard of a kind used as a base for

photosensitive, heat-sensitive or electro-sensitive paper or
paperboard....
kg
- Wallpaper base ..
kg
4802.4000.00
- Other paper and paperboard, not containing fibres obtained

by a mechanical or chemi-mechanical process or of which
not more than 10% by weight of the total fibre content
consists of such fibres :
231
HEADING
2008/
2010/
2009
2011/
Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
4802.5400.00
-- Weighing less than 40 g/m2 ...
kg
-- Weighing 40 g/m2 or more but not more than 150 g/m2,

in rolls :
4802.5500.56
--- Of a width not exceeding 150mm ..
kg
4802.5500.59
--- Other ...
kg
4802.5600.00
-- Weighing 40 g/m2 or more but not more than 150 g/m2,

in sheets with one side not exceeding 435 mm and the
other side not exceeding 297 mm in the unfolded state..
kg
20
20
-- Other, weighing 40 g/m2 or more but not more than

150 g/m2 .....
kg
-- Weighing more than 150 g/m2 .......
kg
4802.5700.00
4802.5800.00
- Other paper and paperboard, of which more than 10% by

weight of the total fibre content consists of fibres obtained
by a mechanical or chemi-mechanical process :
-- In rolls :
4802.6100.62
--- Of a width not exceeding 150mm ..
kg
20
20
4802.6100.69
--- Other ...
kg
4802.6200.00
-- In sheets with one side not exceeding 435 mm and the

other side not exceeding 297 mm in the unfolded state.
kg
20
20
-- Other ....
kg
4802.6900.00
48.03
- Toilet or facial tissue stock, towel or napkin

stock and similar paper of a kind used for
household or sanitary purposes, cellulose
wadding and webs of cellulose fibres, whether
or not creped, crinkled, embossed, perforated,
surface-coloured, surface-decorated or printed,
in rolls or sheets :
4803.0000.11
-- Tissue Paper in Jumbo Rolls ....
kg
10
10
4803.0000.19
-- Other ......
kg
20
20
232
HEADING
H.S. CODE
48.04
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Uncoated kraft paper and paperboard, in rolls or

sheets, other than that of heading 48.02 or 48.03.
- Kraftliner :
4804.1100.00
-- Unbleached
kg
4804.1900.00
-- Other ....
kg
- Sack kraft paper :

4804.2100.00
-- Unbleached
kg
4804.2900.00
-- Other ....
kg
- Other kraft paper and paperboard weighing 150 g/m2

or less :
4804.3100.00
-- Unbleached.....
kg
4804.3900.00
-- Other ..
kg
- Other kraft paper and paperboard weighing more than

150 g/m2 but less than 225 g/m2 :
4804.4100.00
-- Unbleached ..
kg
4804.4200.00
-- Bleached uniformly throughout the mass and of which

more than 95% by weight of the total fibre content
consists of wood fibres obtained by a hemical process
kg
-- Other .
kg
4804.4900.00
- Other kraft paper and paperboard weighing 225 g/m2

or more :
4804.5100.00
-- Unbleached...
kg
4804.5200.00

more than 95% by weight of the total fbre content
consists of wood obtained by a chemical process..
kg
-- Other ...
kg
kg
4804.5900.00
48.05
Other uncoated paper and paperboard, in rolls or

sheets, not further worked or processed than as
specified in Note 3 to this Chapter.
- Fluting paper :
4805.1100.00
-- Semi-chemical fluting paper
233
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
4805.1200.00
-- Straw fluting paper .....
kg
4805.1900.00
-- Other ..
kg
- Testliner (recycled liner board) :

4805.2400.00
-- Weighing 150 g/m2 or less .......
kg
4805.2500.00
-- Weighing more than 150 g/m2 ....
kg
4805.3000.00
- Sulphite wrapping paper .........
kg
4805.4000.00
- Filter paper and paperboard .....
kg
4805.5000.00
- Felt paper and paperboard
kg
- Other :
4805.9100.00
-- Weighing 150g/m2 or less ...
kg
4805.9200.00
-- Weighing more than 150g/m2 but less than 225 g/m2
kg
kg
4805.9300.00
or more .....
Vegetable parchment, greaseproof papers,

tracing papers and glassine and other glazed
transparent or translucent papers, in rolls or
sheets.
48.06
48.07
-- Weighing 225
g/m2
4806.1000.00
- Vegetable parchment .
kg
10
10
4806.2000.00
- Greaseproof papers....
kg
10
10
4806.3000.00
- Tracing papers ....
kg
10
10
4806.4000.00
- Glassine and other glazed transparent or

translucent papers .....
kg
10
10
- 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 ...
kg
10
10
kg
10
10
4807.0000.00
Paper and paperboard, corrugated (with or

without glued flat surface sheets), creped,
crinkled, embossed or perforated, in rolls or
sheets, other than paper of the kind described in
heading 48.03.
48.08
4808.1000.00
- Corrugated paper and paperboard, whether or not

perforated...
234
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
4808.2000.00
- Sack kraft paper, creped or crinkled, whether or not

embossed or Perforated ..
kg
10
10
- Other kraft paper, creped or crinkled, whether or not

embossed or perforated...
kg
10
10
- Other.......
kg
10
10
4808.3000.00
4808.9000.00
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.
48.09
4809.2000.00
- Selfcopy paper....
kg
4809.9000.00
- Other ..
kg
10
10
48.10
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 surfacecoloured, surface-decorated or printed, in rolls or
rectangular (including square) sheets, of any
size.
- Paper and paperboard of a kind used for writing, printing
or other graphic purposes, not containing fibres obtained
by a mechanical or chemi- mechanical process or of
which not more than 10% by weight of the total fibre
content consists of such fibres :
-- In rolls :
4810.1300.14
--- Printed....
kg
20
20
4810.1300.19
--- Other.
kg
10
10
4810.1400.00
-- In sheets with one side not exceeding 435mm and the

other side not exceeding 297mm in the unfolded state....
kg
20
20
-- Other..
kg
10
10
4810.1900.00
- Paper and paperboard of a kind used for writing, printing

or other graphic purposes, of which more than 10% by
weight of the total fibre content consists of fibres obtained
by a mechanical or chemi-mechanical process :
-- Light-weight coated paper :
235
2008/
2010/
2009
2011/
Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
4810.2200.23
--- In rolls of a width not exceeding 150mm or in rectangular

(including square) sheets, with one side not exceeding
435mm and the other side side not exceeding 297mm in
the unfolded state...
kg
20
20
--- Other ..
kg
10
10

the unfolded state......
kg
20
20
--- Other ....
kg
10
10

kg
20
20
--- Other ....
kg
10
10

kg
20
20
--- Other ....
kg
10
10

kg
20
20
--- Other ....
kg
10
10
HEADING
4810.2200.24
-- Other :
4810.2900.25
4810.2900.29
- Kraft paper and paperboard, other than that of a kind used

for writing, printing or other graphic purposes :
consists of wood fibres obtained by a chemical process,
and weighing 150 g/m2 or less :
4810.3100.32
4810.3100.33

consists of wood fibres obtained by a chemical process,
and weighing more than 150 g/m2 :
4810.3200.34
4810.3200.35
-- Other :
4810.3900.36
4810.3900.39
236
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2010/
2009
2011/ Levy VAT
2012
- Other paper and paperboard :

-- Multi-ply :
4810.9200.91
4810.9200.92

kg
20
20
--- Other ....
kg
10
10
20
-- Other :
4810.9900.93
48.11
4810.9900.99

kg
--- Other ....
kg
10
10
kg
10
10

kg
20
20
--- Other ....
kg
10
10

kg
20
20
--- Other ....
kg
10
10
20
Paper, paperboard, cellulose wadding and webs of

cellulose fibres, coated, impregnated, covered,
surface-coloured, surface-decorated or printed, in
rolls or rectangular (including square) sheets, of
any size, other than goods of the kind described
in heading 48.03, 48.09 or 48.10.
4811.1000.00
- Tarred, bituminised or asphalted paper and Paperboard

- Gummed or adhesive paper and paperboard :
-- Self-adhesive :
4811.4100.42
4811.4100.43
-- Other :
4811.4900.44
4811.4900.49
- Paper and paperboard coated, impregnated or covered with

plastics (excluding adhesives) :
-- Bleached, weighing more than 150 g/m2 :
237
HEADING
H.S. CODE
4811.5100.52
4811.5100.53
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012

kg
20
20
--- Other ....
kg
10
10

kg
20
20
--- Other ....
kg
-- In rolls of a width not exceeding 150mm or in rectangular

kg
20
20
-- Other ....
kg
-- In rolls of a width not exceeding 150mm or in rectangular

kg
20
20
-- Other ...
kg
10
10
- Filter blocks, slabs and plates, of paper pulp
kg
10
10
-- Other :
4811.5900.54
4811.5900.59
- Paper and paperboard, coated, impregnated covered with

wax, paraffin wax, stearin, oil or glycerol :
4811.6000.61
4811.6000.69
- Other paper, paperboard, cellulose wadding and webs of

cellulose fibres :
4811.9000.91
4811.9000.99
48.12
4812.0000.00
48.13
48.14
Cigarette paper, whether or not cut to size or in

the form of booklets or tubes.
4813.1000.00
- In the form of booklets or tubes
kg
10
10
4813.2000.00
- In rolls of a width not exceeding 5 cm ....
kg
4813.9000.00
- Other.....
kg
10
10
Wallpaper and similar wall coverings; window

transparencies of paper.
238
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Ingrain paper
kg
20
20
4814.2000.00
- Wallpaper and similar wall coverings, consisting of paper

coated or covered, on the face side, with a grained,
embossed, coloured, design-printed or otherwise decorated
layer of plastics..
kg
20
20
4814.9000.00
- Other ...
kg
20
20
kg
kg
20
20
20
20
5
5
4814.1000.00
[48.15]
Reserved.
48.16
Carbon paper, self-copy paper and other copying or

transfer papers (other than those of heading 48.09),
duplicator stencils and offset plates, of paper,
whether or not put up in boxes.
4816.1000.00
4816.9000.00
- Self-copy paper .....

- Other ......
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.
48.17
4817.1000.00
4817.2000.00
- Envelopes ...
- Letter cards, plain postcards and correspondence cards .
kg
kg
20
20
20
20
4817.3000.00
- Boxes, pouches, wallets and writing compendiums, of paper

or paperboard, containing an assortment of paper stationery
kg
20
20
10
5
5
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.
48.18
4818.1000.00
- Toilet paper.......
kg
20
20
4818.2000.00
- Handkerchiefs, cleansing or facial tissues and towels
kg
20
20
4818.3000.00
- Tablecloths and serviettes ..
kg
20
20
- Sanitary towels and tampons, napkins and napkin liners for

babies and similar sanitary articles:
4818.4000.41
-- Incontinence pad for adult use......................................................
kg
4818.4000.49
-- Other
kg
20
20
239
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
4818.5000.00
- Articles of apparel and clothing accessories
kg
20
20
4818.9000.00
- Other
kg
20
20
- Cartons, boxes and cases, of corrugated paper or

paperboard ....
kg
20
20
- Folding cartons, boxes and cases, of non-corrugated paper

or paperboard ...
kg
20
20
4819.3000.00
- Sacks and bags, having a base of a width of 40 cm or more
kg
20
20
4819.4000.00
- Other sacks and bags, including cones .
kg
20
20
4819.5000.00
- Other packing containers, including record sleeves
kg
20
20
4819.6000.00
- Box files, letter trays, storage boxes and similar articles,

of a kind used in offices, shops or the like
kg
20
20
- Registers, account books, note books, order books, receipt

books,letter pads, memorandum pads, diaries and similar
articles .....
kg
20
20
4820.2000.00
- Exercise books ..
kg
20
20
4820.3000.00
- Binders (other than book covers), folders and file covers ....
kg
20
20
4820.4000.00
- Manifold business forms and interleaved carbon sets
kg
20
20
4820.5000.00
- Albums for samples or for collections....
kg
20
20
48.19
Cartons, boxes, cases, bags and other packing

containers, of paper, paperboard, cellulose wadding or
webs of cellulose fibres; box files, letter trays, and
similar articles, of paper or paperboard of a kind used
in offices, shops or the like.
4819.1000.00
4819.2000.00
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.
48.20
4820.1000.00
240
10
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Other :
4820.9010.00
-- School books ..
kg
20
20
4820.9090.00
-- Other ..
kg
20
20
Paper or paperboard labels of all kinds, whether

or not printed.
48.21
4821.1000.00
- Printed ..
kg
10
10
4821.9000.00
- Other ....
kg
10
10
Bobbins, spools, cops and similar supports of

paper pulp, paper or paperboard (whether or not
perforated or hardened).
48.22
4822.1000.00
- Of a kind used for winding textile yarn
kg
4822.9000.00
- Other ....
kg
10
10
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.
48.23
4823.2000.00
- Filter paper and paperboard
kg
10
10
4823.4000.00
- Rolls, sheets and dials, printed for self- recording

apparatus.
kg
20
10
- Trays, dishes, plates, cups and the like, of paper or

paperboard :
4823.6100.00
-- Of bamboo ..
kg
20
20
4823.6900.00
-- Other ....
kg
20
20
4823.7000.00
- Moulded or pressed articles of paperpulp
kg
20
20
4823.9000.00
- Other ..
kg
20
20
241
Chapter 49
Printed books, newspapers, pictures and other products
of the printing industry; manuscripts, typescripts and plans
Notes.
(a) Photographic negatives or positives on transparent bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (heading 90.23);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers,
postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of
Chapter 97.
2.- For the purposes of Chapter 49, the term printed also means reproduced by means of a duplicating machine, produced under
the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
3.- Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals
comprising more than one number under a single cover are to be classified in heading 49.01, whether or not containing
advertising material.
4.- Heading 49.01 also covers :
(a) 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 designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall
in heading 49.11.
5.- Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for
example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such
publications are to be classified in heading 49.11.
6.- For the purposes of heading 49.03, the expression children's picture books means books for children in which the pictures
form the principal interest and the text is subsidiary.
242
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Printed books, brochures, leaflets and similar

printed matter, whether or not in single sheets.
49.01
4901.1000.00
kg
kg
--- Scientific or School printed books, brochures, leaflets

and similar articles..
kg
--- Other .....
kg
- In single sheets, whether or not folded ..

- Other :
4901.9100.00
-- Dictionaries and encyclopedias, and serial instalments

thereof ...
-- Other :
4901.9910.00
4901.9990.00
49.02
49.03
49.04
Newspapers, journals and periodicals, whether or

not illustrated or containing advertising
material.
4902.1000.00
- Appearing at least four times a week
kg
4902.9000.00
- Other ...
kg
4903.0000.00
- Childrens picture, drawing or colouring

books....................................................
kg
- Music, printed or in manuscript, whether or not

bound or illustrated ...
kg
kg
4904.0000.00
49.05
Maps and hydrographic or similar charts of all

kinds, including atlases, wall maps,
topographical plans and globes, printed.
4905.1000.00
- Globes
- Other:
4905.9100.00
-- In book form .
kg
4905.9900.00
-- Other
kg
243
2008/ 2010/
2009
2011/ Levy VAT
2012
HEADING
H.S. CODE
DESCRIPTION
SU
49.06
4906.0000.00
- 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 .
kg
- Unused postage, revenue or similar stamps of

current or new issue in the country in which
they have, or will have, a recognised face value;
stamp-impressed paper; banknotes; cheque forms;
stock, share or bond certificates and similar
documents of title..
kg
49.07
4907.0000.00
49.08
49.09
49.10
Transfers (decalcomanias).
4908.1000.00
- Transfers (decalcomanias), vitrifiable.....
kg
10
4908.9000.00
- Other .....
kg
10
10
- Printed or illustrated postcards; printed cards

bearing personal greetings, messages or
announcements, whether or not illustrated, with
or without envelopes or trimmings
kg
20
20
20
- Calendars of any kind, printed, including

calendar blocks ......
kg
20
20
20
kg
20
20
kg
20
20
kg
20
20
4909.0000.00
4910.0000.00
49.11
Other printed matter, including printed pictures

and photographs.
4911.1000.00
- Trade advertising material, commercial catalogues

and the like..
- Other:
4911.9100.00
-- Pictures, designs and photographs ..

-- Other:
4911.9910.00
--- Printed matter for administrative use ..

--- Other:
4911.9990.91
---- Telephone Recharge Cards .....
kg
20
20
4911.9990.99
---- Other ....
kg
20
20
244
Section XI
TEXTILES AND TEXTILE ARTICLES
Notes.
1.- This Section does not cover :
(a) Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);
(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used
in oil presses or the like (heading 59.11);
(c) Cotton linters or other vegetable materials of Chapter 14;
(d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;
(e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of
heading 33.06;
(f) Sensitised textiles of headings 37.01 to 37.04;
(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
heading 43.03 or 43.04;
(l) Articles of textile materials of heading 42.01 or 42.02;
(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 (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;
(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 Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials
are to be classified as if consisting wholly of that one textile material which predominates by weight over any other
single textile material. When no one textile material predominates by weight, the goods are to be classified as if
consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order
among those which equally merit consideration.
(B) For the purposes of the above rule :
(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile
material the weight of which is to be taken as the aggregate of the weights of its components; for the
classification of woven fabrics, metal thread is to be regarded as a textile material;
(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 Note 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 5,000 decitex;
(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than
10,000 decitex;
245
(c)
4.-
5.-
6.-
7.-
Of true hemp or flax :

(i) Polished or glazed, measuring 1,429 decitex or more; or
(ii) Not polished or glazed, measuring more than 5,000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 5,000 decitex; or
(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 heading 50.06, and monofilaments of Chapter 54;
(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
(A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression put up for retail sale in relation to yarn means,
subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up :
(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding :
(i) 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) 500 g 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;
(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).
For the purposes of headings 52.04, 54.01 and 55.08 the expression sewing thread means multiple (folded) or cabled yarn :
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
(b) Dressed for use as sewing thread; and
(c) With a final Z twist.
For the purposes of this Section, the expression high tenacity yarn means yarn having a tenacity, expressed in cN/tex
(centinewtons per tex), greater than the following :
Single yarn of nylon or other polyamides, or of polyesters ............................................................................................... 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.
For the purposes of this Section, the expression 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;
246
(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, the expression impregnated includes dipped.
12.- For the purposes of this Section, the expression polyamides includes aramids.
13.- For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression elastomeric yarn
means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break
on being extended to three times its original length and which returns, after being extended to twice its original length,
within a period of five minutes, to a length not greater than one and a half times its original length.
14.- Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if
put up in sets for retail sale. For the purposes of this Note, the expression textile garments means garments of headings
61.01 to 61.14 and headings 62.01 to 62.11.
Subheading Notes.
1.- In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby
assigned to them :
(a) Unbleached yarn
Yarn which :
(i) has the natural colour of its constituent 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).
(b) 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.
(c) 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.
(d) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been
treated with a colourless dressing or a fugitive dye.
(e) Bleached woven fabric
Woven fabric which :
247
(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.
(f) 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.
(g) 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.)
(h) Printed woven fabric
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics : woven fabrics bearing designs made, for example, with
a brush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerisation does
not affect the classification of yarns or fabrics within the above categories.
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(ij) Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and
each yarn of the warp passes alternately over and under successive yarns of the weft.
2.- (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that
textile material which
would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading
58.09 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 heading 58.10 and goods thereof, only the ground fabric shall be taken into account.
However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering
threads alone.
248
Chapter 50
Silk
2008/ 2010/
2009
2011/ Levy VAT
2012
HEADING
H.S. CODE
DESCRIPTION
SU
50.01
5001.0000.00
- Silk-worm cocoons suitable for reeling..
kg
50.02
5002.0000.00
- Raw silk (not thrown) ..
kg
50.03
5003.0000.00
- Silk waste (including cocoons unsuitable for

reeling, yarn waste and garnetted stock)
kg
- Silk yarn (other than yarn spun from silk

waste) not put up for retail sale .
kg
10
10
- Yarn spun from silk waste, not put up for

retail sale ..
kg
10
10
- Silk yarn and yarn spun from silk waste, put

up for retail sale; silk-worm gut ...
kg
50.04
50.05
50.06
5004.0000.00
5005.0000.00
5006.0000.00
50.07
Woven fabrics of silk or of silk waste.

5007.1000.00
- Fabrics of noil silk ..
kg
5007.2000.00
- Other fabrics, containing 85% or more by weight of silk or

of silk waste other than noil silk .. ...
kg
- Other fabrics ....
kg
5007.9000.00
249
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 (including dromedary), yak, Angora, Tibetan, Kashmir
or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
(c) Coarse animal hair means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading
05.02) and horsehair (heading 05.11).
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Wool, not carded or combed.
51.01
- Greasy, including fleece-washed wool :

5101.1100.00
-- Shorn wool .
kg
5101.1900.00
-- Other
kg
- Degreased, not carbonized :

5101.2100.00
-- Shorn wool
kg
5101.2900.00
-- Other ..
kg
5101.3000.00
- Carbonised ......
kg
51.02
Fine or coarse animal hair, not carded or

combed.
- Fine animal hair :
5102.1100.00
-- Of Kashmir (cashmere) goats ..
kg
5102.1900.00
-- Other .
kg
5102.2000.00
- Coarse animal hair
kg
51.03
Waste of wool or of fine or coarse animal hair,

including yarn waste but excluding garnetted
stock.
5103.1000.00
- Noils of wool or of fine animal hair ...
kg
5103.2000.00
- Other waste of wool or of fine animal hair ......
kg
5103.3000.00
- Waste of coarse animal hair .
kg
250
HEADING
H.S. CODE
51.04
5104.0000.00
51.05
DESCRIPTION
- Garnetted stock of wool or of fine or coarse

animal hair .
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
kg
Wool and fine or coarse animal hair, carded or

combed (including combed wool in fragments).
5105.1000.00
- Carded wool ....

- Wool tops and other combed wool :
5105.2100.00
-- Combed wool in fragments ..
kg
5105.2900.00
-- Other ..
kg
- Fine animal hair, carded or combed :

5105.3100.00
-- Of Kashmir (cashmere) goats ...
kg
5105.3900.00
-- Other .......
kg
5105.4000.00
- Coarse animal hair, carded or combed
kg
51.06
Yarn of carded wool, not put up for retail sale.

5106.1000.00
- Containing 85% or more by weight of wool ...
kg
10
10
5106.2000.00
- Containing less than 85% by weight of wool..
kg
10
10
Yarn of combed wool, not put up for retail sale.
51.07
5107.1000.00
- Containing 85% or more by weight of wool ...
kg
10
10
5107.2000.00
- Containing less than 85% by weight of wool...
kg
10
10
51.08
Yarn of fine animal hair (carded or combed), not

put up for retail sale.
5108.1000.00
- Carded ......
kg
10
10
5108.1200.00
- Combed ....
kg
10
10
- Containing 85% or more by weight of wool or

of fine animal hair
kg
10
- Other ....
kg
51.09
Yarn of wool or of fine animal hair, put up for

retail sale.
5109.1000.00
5109.9000.00
251
2008/ 2010/
2009
2011/ Levy VAT
2012
HEADING
H.S. CODE
DESCRIPTION
SU
51.10
5110.0000.00
- Yarn of coarse animal hair or of horsehair

(including gimped horsehair yarn), whether or
not put up for retail sale........
kg
10
51.11
Woven fabrics of carded wool or of carded fine

animal hair.
- Containing 85% or more by weight of wool or of fine
animal hair :
5111.1100.00
-- Of a weight not exceeding 300 g/m2 ....
kg
10
5111.1900.00
-- Other .
kg
5111.2000.00
- Other, mixed mainly or solely with man-made

Filaments..
kg
- Other, mixed mainly or solely with man-made staple

fibres .....
kg
- Other .
kg
5111.3000.00
5111.9000.00
51.12
Woven fabrics of combed wool or of combed fine

animal hair.
- Containing 85% or more by weight of wool or of fine
animal hair :
5112.1100.00
-- Of a weight not exceeding 50 g/m2 ...
kg
5112.1900.00
-- Other ..
kg
5112.2000.00
- Other, mixed mainly or solely with man-made

filaments
kg
- Other, mixed mainly or solely with man-made staple

fibres ......
kg
5112.9000.00
- Other ...
kg
5113.0000.00
- Woven fabrics of coarse animal hair or of

horsehair.....
kg
5112.3000.00
51.13
252
Chapter 52
Cotton
Subheading Note.
1.- For the purposes of subheadings 559.42 and 5211.42, the expression denim means fabrics of yarns of different colours, of
3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and
the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Cotton, not carded or combed :
52.01
5201.0010.00
-- Not ginned
kg
5201.0090.00
-- Ginned..
kg
kg
52.02
Cotton waste (including yarn waste and garnetted

stock).
5202.1000.00
- Yarn waste (including thread waste)

- Other :
5202.9100.00
-- Garnetted stock ...
kg
5202.9900.00
-- Other ....
kg
- Cotton, carded or combed:
52.03
5203.0010.00
-- Carded ...
kg
5203.0090.00
-- Combed .
kg
52.04
Cotton sewing thread, whether or not put up for

retail sale.
- Not put up for retail sale :
5204.1100.00
-- Containing 85% or more by weight of cotton.
kg
10
10
5204.1900.00
-- Other .
kg
10
10
5204.2000.00
- Put up for retail sale ..
kg
10
253
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/
Levy VAT
2012
Cotton yarn (other than sewing thread),

containing 85% or more by weight of cotton, not
put up for retail sale.
52.05
- Single yarn, of uncombed fibres :

5205.1100.00
5205.1200.00
5205.1300.00
5205.1400.00
5205.1500.00
-- Measuring 714.29 decitex or more (not exceeding 14 metric

number) ..
kg
10
10
-- Measuring less than 714.29 decitex but not less than

232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number).
kg
10
10

exceeding 52 metric number)...
kg
10
10
-- Measuring less than 192.31 decitex but not less than 125
decitex (exceeding 52 metric number but not exceeding
80 metric number)..
kg
10
10
-- Measuring less than 125 decitex (exceeding 80

metric number
kg
10
10
-- Measuring 714.29 decitex or more (not exceeding 14 metric

number) ...
kg
10
10

exceeding 43 metric number) ..
kg
10
10

192.31decitex (exceeding 43 metric number but not more
exceeding 52 metric number) .
kg
10
10
decitex (exceeding 52 metric number but not exceeding 80
metric number)...
kg
10
10
-- Measuring less than 125 decitex but not less than 106.38
94 metric number) ...
kg
10
10
-- Measuring less than 106.38 decitex but not less than 83.33
15 metric number) ...
kg
10
10
- Single yarn, of combed fibres :

5205.2100.00
5205.2200.00
5205.2300.00
5205.2400.00
5205.2600.00
5205.2700.00
254
HEADING
H.S. CODE
5205.2800.00
DESCRIPTION
-- Measuring less than 83.33 decitex (exceeding 15

metric number) ....
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
10
10
-- Measuring per single yarn 714.29 decitex or more not

(exceeding 14 metric number per single yarn) .....
kg
10
10
-- Measuring per single yarn less than 714.29 decitex but

not less than 232.56 decitex (exceeding 14 metric number
but not exceeding 43 metric number per single yarn)
kg
10
10
-- Measuring per single yarn less than 232.56 decitex but not
less than 192.31 decitex (exceeding 43 metric number but
not exceeding 52 metric number per single yarn)
kg
10
10
less than 125 decitex (exceeding 52 metric number but not
exceeding 80 metric number per single yarn)
kg
10
10
-- Measuring per single yarn less than 125 decitex (exceeding

80 metric number per single yarn) .
kg
10
10
-- Measuring per single yarn 714.29 decitex or more (not

exceeding 14 metric number per single yarn) ..
kg
10
10
not exceeding 43 metric number per single yarn)..
kg
10
10
les than 192.31 decitex (exceeding 43 metric number but
kg
10
10
exceeding 80 metric number per single yarn)..
kg
10
10
-- Measuring per single yarn less than 125 decitex but not
not exceeding 94 metric number per single yarn) .
kg
10
10
not exceeding 15 metric number per single yarn) ...
kg
10
10
- Multiple (folded) or cabled yarn, of uncombed fibres :

5205.3100.00
5205.3200.00
5205.3300.00
5205.3400.00
5205.3500.00
- Multiple (folded) or cabled yarn, of combed fibres :

5205.4100.00
5205.4200.00
5205.4300.00
5205.4400.00
5205.4600.00
5205.4700.00
255
HEADING
2008/
2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
5205.4800.00
-- Measuring per single yarn less than 83.33 decitex

(exceeding 15 metric number per single yarn)..
kg
10
10
-- Measuring 714.29 decitex or more(not exceeding 14

metric number)
kg
10
10

kg
10
10

exceeding 52 metric number) ...
kg
10
10
80 metric number)
kg
10
10
-- Measuring less than 125 decitex (exceeding 80 metric

number)......
kg
10
10
-- Measuring 714.29 decitex or more (not exceeding 14

metric number) ..
kg
10
10

exceeding 43 metric number) ..
kg
10
10

exceeding 52 metric number)
kg
10
10
-- Measuring less than 192.31 decitex but not

kg
10
10
-- Measuring less than 125 decitex (exceeding 80 metric

number)... ..
kg
10
10
52.06
Cotton yarn (other than sewing thread),

containing less than 85% by weight of cotton,
not put up for retail sale.
- Single yarn, of uncombed fibres :
5206.1100.00
5206.1200.00
5206.1300.00
5206.1400.00
5206.1500.00
- Single yarn, of combed fibres :

5206.2100.00
5206.2200.00
5206.2300.00
5206.2400.00
5206.2500.00
256
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Multiple (folded) or cabled yarn, of uncombed fibres :

5206.3100.00
5206.3200.00
5206.3300.00
5206.3400.00
5206.3500.00

exceeding 14 metric number per single yarn) ..
kg
10
10
not exceeding 43 metric number per single yarn) ..
kg
10
10
not exceeding 52 metric number per single yarn) ..
kg
10
10
less than 125 decitex (exceeding 52 metric number but
not exceeding 80 metric number per single yarn.
kg
10
10

80 metric number per single yarn)
kg
10
10

kg
10
10
kg
10
10
not exceeding 52 metric number per single yarn) ...
kg
10
10
kg
10
10

80 metric number per single yarn)..
kg
10
10
kg
10
- Multiple (folded) or cabled yarn, of combed fibres :

5206.4100.00
5206.4200.00
5206.4300.00
5206.4400.00
5206.4500.00
52.07
Cotton yarn (other than sewing thread) put up for

retail sale:
5207.1010.00
- Containing 85% or more by weight of Cotton..

- Other :
5207.9010.00
-- Fishing yarn ...
kg
10
5207.9090.00
-- Other ...
kg
10
257
HEADING
H.S. CODE
52.08
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Woven fabrics of cotton, containing 85% or more

by weight of cotton, weighing not more than 50
g/m2.
- Unbleached :
5208.1100.00
-- Plain weave, weighing not more than 100 g/m2
kg
10
10
30
5208.1200.00
-- Plain weave, weighing more than 100 g/m2..
kg
10
10
30
5208.1300.00
-- 3-thread or 4-thread twill, including cross twill...
kg
10
10
30
5208.1900.00
-- Other fabrics ......
kg
10
10
30
- Bleached :
5208.2100.00
kg
10
10
30
5208.2200.00
-- Plain weave, weighing more than 100 g/m2 .
kg
30
5208.2300.00
kg
30
-- Other fabrics :
5208.2910.00
--- Dimity, damasks and the like ....
kg
20
5208.2990.00
--- Other ....
kg
20
- Dyed :
5208.3100.00
kg
10
10
30
5208.3200.00
-- Plain weave, weighing more than 100g/m2
kg
30
5208.3300.00
kg
30
-- Other fabrics :
5208.3910.00
--- Dimity, damasks and the like ....
kg
30
5208.3990.00
--- Other ....
kg
30
- Of yarns of different colours :

5208.4100.00
-- Plain weave, weighing not more than 100 g/m2 .
kg
30
5208.4200.00
-- Plain weave, weighing more than 100 g/m2 ...
kg
30
258
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
5208.4300.00
-- 3-thread or 4-thread twill, including cross twill ...
kg
30
5208.4900.00
-- Other fabrics ....
kg
30
- Printed :
-- Plain weave, weighing not more than 100 g/m2 :
5208.5110.00
--- Wax-based printing processes .
kg
5208.5190.00
--- Other printing processes ....
kg
-- Plain weave, weighing more than 100 g/m2 :

5208.5210.00
--- Wax-based printing processes ...
kg
5208.5290.00
-- Other printing processes ....
kg
5208.5300.00
-- 3-thread or 4-thread twill, including cross twill..
kg
5208.5900.00
-- Other fabrics .......
kg
Woven fabrics of cotton, containing 85% or more

by weight of cotton, weighing more than 50
g/m2.
52.09
- Unbleached :
5209.1100.00
-- Plain weave .
kg
10
10
30
5209.1200.00
-- 3-thread or 4-thread twill, including cross twill ...
kg
10
10
30
5209.1900.00
-- Other fabrics ...
kg
10
10
30
- Bleached :
5209.2100.00
-- Plain weave
kg
30
5209.2200.00
-- 3-thread or 4-thread will, including cross twill..
kg
30
-- Other fabrics :
5209.2910.00
--- Dimity, damasks and the like ...
kg
30
5209.2990.00
--- Other ..
kg
30
kg
30
- Dyed :
5209.3100.00
-- Plain weave ..
259
HEADING
H.S. CODE
5209.3200.00
DESCRIPTION
-- 3-thread or 4-thread twill, including cross twill
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
30
-- Other fabrics :
5209.3910.00
--- Dimity, damasks and the like ..
kg
30
5209.3990.00
--- Other ..
kg
30

5209.4100.00
-- Plain weave ....
kg
30
5209.4200.00
-- Denim ..
kg
30
5209.4300.00
-- Other fabrics of 3-thread or 4-thread twill, including

cross twill .....
kg
30
-- Other fabrics .
kg
30
5209.4900.00
- Printed :
-- Plain weave :
5209.5110.00
kg
5209.5190.00
--- Other printing processes ..
kg
5209.5200.00
-- 3-thread or 4-thread twill, including cross twill .
kg
5209.5900.00
-- Other fabrics ..
kg
Woven fabrics of cotton, containing less than

85% by weight of cotton, mixed mainly or solely
with man-made fibres, weighing not more than
50 g/m2.
52.10
- Unbleached :
5210.1100.00
-- Plain weave ...
kg
10
10
5210.1900.00
-- Other fabrics ....
kg
10
10
30
5
5
- Bleached :
5210.2100.00
-- Plain weave ...
kg
30
5210.2900.00
-- Other fabrics .......
kg
30
260
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Dyed :
5210.3100.00
-- Plain weave.....
kg
30
5210.3200.00
-- 3-thread or 4-thread twill, including cross twill ..
kg
30
5210.3900.00
-- Other fabrics.
kg
30

5210.4100.00
-- Plain weave..
kg
30
5210.4900.00
kg
30
- Printed :
-- Plain weave :
5210.5110.00
kg
5210.5190.00
kg
5210.5900.00
-- Other fabrics .
kg
52.11
Woven fabrics of cotton, containing less than

85% by weight of cotton, mixed mainly or solely
with man-made fibres, weighing more than 50
g/m2.
- Unbleached :
5211.1100.00
-- Plain weave ...
kg
10
10
30
5211.1200.00
-- 3-thread or 4-thread twill, including cross twill
kg
10
10
30
5211.1900.00
-- Other fabrics ..
kg
10
10
30
5211.2000.00
- Bleached ..
kg
- Dyed:
5211.3100.00
-- Plain weave ....
kg
30
5211.3200.00
kg
30
5211.3900.00
kg
30
kg
30

5211.4100.00
-- Plain weave ..
261
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
5211.4200.00
-- Denim
kg
30
5211.4300.00
-- Other fabrics of 3-thread or 4-thread twill,

including cross twill...
kg
30
-- Other fabrics ..
kg
30
5211.4900.00
- Printed :
-- Plain weave :
5211.5110.00
--- Wax-based printing processes ....
kg
5211.5190.00
kg
5211.5200.00
kg
5211.5900.00
-- Other fabrics ..
kg
52.12
Other woven fabrics of cotton.

- Weighing not more than 50 g/m2 :
5212.1100.00
-- Unbleached .
kg
10
10
30
10
5212.1200.00
-- Bleached .
kg
30
5212.1300.00
-- Dyed ..
kg
30
5212.1400.00
-- Of yarns of different colours ..
kg
30
5212.1500.00
-- Printed ...
kg
- Weighing more than 50 g/m2 :

5212.2100.00
-- Unbleached .
kg
10
30
10
5212.2200.00
-- Bleached
kg
30
5212.2300.00
-- Dyed .
kg
30
5212.2400.00
kg
30
5212.2500.00
-- Printed ..
kg
262
Chapter 53
Other vegetable textile fibres;
paper yarn and woven fabrics of paper yarn
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Flax, raw or processed but not spun; flax tow and

waste (including yarn waste and garnetted stock).
53.01
5301.1000.00
- Flax, raw or retted.....
kg
- Flax, broken, scutched, hackled or otherwise processed,

but not spun :
5301.2100.00
-- Broken or scotched .....
kg
5301.2900.00
-- Other ...
kg
5301.3000.00
- Flax tow and waste ..
kg
True hemp (Cannabis sativa L.), raw or processed but

not spun; tow and waste of true hemp (including
yarn waste and garnetted stock).
53.02
5302.1000.00
- True hemp, raw or retted ..
kg
5302.9000.00
- Other ..
kg
53.03
Jute and other textile bast fibres (excluding flax,

true hemp and ramie), raw or processed but not
spun; tow and waste of these fibres (including
yarn waste and garnetted stock).
5303.1000.00
- Jute and other textile bast fibres, raw or retted..
kg
5303.9000.00
- Other
kg
kg
[53.04]
53.05
Reserved.
5305.0000.00
- Coconut, abaca (Manila hemp or Musa textilis

Nee), ramie and other vegetable textile fibres,
not elsewhere specified or included, raw or
processed but not spun; tow, noils and waste of
these fibres (including yarn waste and
garnetted stock)
263
HEADING
H.S. CODE
53.06
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Flax yarn.
5306.1000.00
- Single ...
kg
10
10
5306.2000.00
- Multiple (folded) or cabled
kg
10
10
53.07
Yarn of jute or of other textile bast fibres of

heading 53.03.
5307.1000.00
- Single.
kg
5307.2000.00
- Multiple (folded) or cabled
kg
53.08
Yarn of other vegetable textile fibres; paper yarn.

5308.1000.00
- Coir yarn .
kg
10
10
5308.2000.00
- True hemp yarn .
kg
10
10
-- Sisal yarn or other vegetable textile fibres type

of agave..
kg
10
10
-- Other ..
kg
10
10
- Other :
5308.9010.00
5308.9090.00
53.09
Woven fabrics of flax.

- Containing 85% or more by weight of flax :
5309.1100.00
-- Unbleached or bleached ...
kg
5309.1900.00
-- Other ..
kg
- Containing less than 85% by weight of flax :

5309.2100.00
-- Unbleached or bleached ..
kg
5309.2900.00
-- Other ...
kg
Woven fabrics of jute or of other textile bast

fibres of heading 53.03.
53.10
53.11
5310.1000.00
- Unbleached ...
kg
5310.9000.00
- Other ...
kg
- Woven fabrics of other vegetable textile fibres;

woven fabrics of paper yarn
kg
5311.0000.00
264
Chapter 54
Man-made filaments; strip and the like
of man-made textile materials
Notes.
1.-
Throughout the Nomenclature, the term man-made fibres means staple fibres and filaments of organic polymers produced
by manufacturing processes, either :
(a)
2.-
By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or

polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol)
prepared by the hydrolysis of poly(vinyl acetate)); or
(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as
cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example,
cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms synthetic and artificial, used in relation to fibres, mean : synthetic : fibres as defined at (a); artificial :
fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres.
The terms man-made, synthetic and artificial shall have the same meanings when used in relation to textile materials.
Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Sewing thread of man-made filaments, whether

or not put up for retail sale.
54.01
5401.1000.00
- Of synthetic filaments ..
kg
10
10
5401.2000.00
- Of artificial filaments ..
kg
10
10
kg
10
54.02
Synthetic filament yarn (other than sewing

thread), not put up for retail sale, including
synthetic monofilament of less than 67 decitex.
- High tenacity yarn of nylon or other Polyamides :
5402.1100.00
-- Of aramids...
-- Other :
5402.1900.11
--- Of nylon ...
kg
10
5402.1900.19
--- Other ....
kg
10
10
5402.2000.00
- High tenacity yarn of Polyesters ...
kg
10
10
kg
10
10
- Textured yarn :
5402.3100.00
-- Of nylon or other polyamides, measuring per single yarn

not more than 50 tex...
265
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
-- Of nylon or other polyamides, measuring per single yarn

more than 50 tex...
kg
10
10
5402.3300.00
-- Of polyesters ..
kg
10
10
5402.3400.00
-- Of polypropylene ....
kg
10
10
5402.3900.00
-- Other ..
kg
10
10
5402.3200.00
- Other yarn, single, untwisted or with a twist not exceeding

50 turns per metre :
5402.4400.00
-- Elastomeric ..
kg
10
10
5402.4500.00
-- Other, of nylon or other polyamides ..
kg
10
10
5402.4600.00
-- Other, of polyesters, partially oriented ..
kg
10
10
5402.4700.00
-- Other, of polyesters ..
kg
10
10
5402.4800.00
-- Other, of polypropylene .
kg
10
10
5402.4900.00
-- Other ....
kg
10
10
- Other yarn, single, with a twist exceeding 50 turns

per metre :
5402.5100.00
-- Of nylon or other polyamides ..
kg
10
10
5402.5500.00
-- Of polyesters .....
kg
10
10
5402.5900.00
-- Other ...
kg
10
10
- Other yarn, multiple (folded) or cabled :

5402.6100.00
-- Of nylon or other polyamides ...
kg
10
10
5402.6500.00
-- Of polyesters .
kg
10
10
5402.6900.00
-- Other ...
kg
10
10
kg
10
10
54.03
Artificial filament yarn (other than sewing

thread), not put up for retail sale, including
artificial monofilament of less than 67 decitex.
5403.1000.00
- High tenacity yarn of viscose rayon ..

- Other yarn, single :
266
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
5403.3100.00
-- Of viscose rayon, untwisted or with a twist not exceeding

15 turns per metre ....
kg
10
-- Of viscose rayon, with a twist exceeding 15 turns

per metre......
kg
10
5403.3300.00
-- Of cellulose acetate ...
kg
10
10
5403.3900.00
-- Other.
kg
10
10
5403.3200.00
- Other yarn, multiple (folded) or cabled:

5403.4100.00
-- Of viscose rayon....
kg
10
5403.4500.00
-- Of celluose acetate...
kg
5403.4900.00
-- Other......
kg
10
10
Synthetic monofilament of 67 decitex or more

and of which no cross-sectional dimension
exceeds 1 mm; stripand the like (for example,
artificial straw) of synthetic textile materials of
an apparent width noexceeding 5 mm.
54.04
- Monofilament:
54.05
54.06
5404.1100.00
-- Elastomeric .
kg
10
10
5404.1500.00
-- Other, of polypropylene ..
kg
10
10
5404.1900.00
-- Other .
kg
10
10
5404.9000.00
- Other .......
kg
10
10
5405.0000.00
- 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..
kg
10
10
- Man-made filament yarn (other than sewing

thread), put up for retail sale..
kg
20
20
kg
20
20
5406.0000.00
Woven fabrics of synthetic filament yarn,

including woven fabrics obtained from materials
of heading 54.04.
54.07
5407.1000.00
- Woven fabrics obtained from high tenacity yarn of nylon or

other polyamides or of Polyesters ...
267
30
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Woven fabrics obtained from strip or the like :

5407.2000.21
-- Polypropylene primary carpet backing fabrics .
kg
10
5407.2000.29
kg
20
20
30
5407.3000.00
- Fabrics specified in Note 9 to Section XI ...
kg
20
20
30
- Other woven fabrics, containing 85% or more by weight of

filaments of nylon or other polyamides :
5407.4100.00
-- Unbleached or bleached..
kg
20
20
30
5407.4200.00
-- Dyed.
kg
20
20
30
5407.4300.00
-- Of yarns of different colours .
kg
20
20
30
5407.4400.00
-- Printed.
kg
20
20

textured polyester filaments :
5407.5100.00
-- Unbleached or bleached ..
kg
20
20
30
5407.5200.00
-- Dyed ..
kg
20
20
30
5407.5300.00
-- Of yarn of different colours
kg
20
20
30
5407.5400.00
-- Printed ....
kg
20
20
-- Containing 85% or more by weight of non-textured

polyester filaments ....
kg
20
20
30
-- Other .......
kg
20
20
30

polyester filaments :
5407.6100.00
5407.6900.00

synthetic filaments :
5407.7100.00
-- Unbleached or bleach .
kg
20
20
30
5407.7200.00
-- Dyed ..
kg
20
20
30
5407.7300.00
-- Of yarns of different colours ...
kg
20
20
30
5407.7400.00
-- Printed ...
kg
20
20
268
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
Import Duty Rates

2010/
2011/ Levy VAT
2012
- Other woven fabrics, containing less than 85% by weight

of synthetic filaments, mixed mainly or solely with cotton :
5407.8100.00
-- Unbleached or bleached
kg
20
20
30
5407.8200.00
-- Dyed ..
kg
20
20
30
5407.8300.00
kg
20
20
30
5407.8400.00
-- Printed ......
kg
20
20
- Other woven fabrics :

5407.9100.00
kg
20
20
30
5407.9200.00
-- Dyed .
kg
20
20
30
5407.9300.00
-- Of yarns of different colours
kg
20
20
30
5407.9400.00
-- Printed .
kg
20
20
kg
20
20
30
54.08
Woven fabrics of artificial filament yarn,

including woven fabrics obtained from materials
of heading 54.05.
5408.1000.00
- Woven fabrics obtained from high tenacity yarn of viscose

rayon .
artificial filament or strip or the like :
5408.2100.00
kg
20
20
30
5408.2200.00
-- Dyed..
kg
20
20
30
5408.2300.00
-- Of yarns of different colours.
kg
20
20
30
5408.2400.00
-- Printed
kg
20
20
- Other woven fabrics:

5408.3100.00
kg
20
20
30
5408.3200.00
-- Dyed.
kg
20
20
30
5408.3300.00
kg
20
20
30
5408.3400.00
-- Printed..
kg
20
20
269
Chapter 55
Man-made staple fibres
Note.
1. -
Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments of a uniform length
equal to the length of the tow, meeting the following specifications:
(a)
Length of tow exceeding 2m;
(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 5,000 decitex.
Tow of a length not exceeding 2 m is to be classified in heading 55.03 or 55.04.
HEADING
H.S. CODE
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Synthetic filament tow.
55.01
55.02
DESCRIPTION
5501.1000.00
- Of nylon or other polyamides .
kg
5501.2000.00
- Of polyesters ...
kg
5501.3000.00
- Acrylic or modacrylic
kg
5501.4000.00
- Of polypropylene .
kg
5501.9000.00
- Other....
kg
10
10
- Artificial filament tow
kg
5502.0000.00
55.03
Synthetic staple fibres, not carded, combed or

otherwise processed for spinning.
- Of nylon or other polyamides :
5503.1100.00
-- Of aramides.
kg
10
10
5503.1900.00
-- Other.
kg
10
10
5503.2000.00
- Of polyesters....
kg
10
5503.3000.00
- Acrylic or modacrylic..
kg
10
10
5503.4000.00
- Of polyprophylene..
kg
10
10
5503.9000.00
- Other..
kg
10
270
HEADING
H.S. CODE
SU
2008/
2010/
2009
2011/ Levy VAT
2012
Artificial staple fibres, not carded, combed or

55.04
5504.1000.00
- Of viscose rayon ..
kg
5504.9000.00
- Other ......
kg
5
5
5
5
5
5
Waste (including noils, yarn waste and garnetted

stock) of man-made fibres.
55.05
5505.1000.00
- Of synthetic fibres ....
kg
10
10
5505.5000.00
- Of artificial fibres ....
kg
10
10
Synthetic staple fibres, carded, combed or

55.06
55.07
DESCRIPTION
5506.1000.00
- Of nylon or other polyamides...
kg
10
10
5506.2000.00
- Of polyesters ..
kg
10
5506.3000.00
- Acrylic or modacrylic ...
kg
10
10
5506.9000.00
- Other .....
kg
10
10
5507.0000.00
- Artificial staple fibres, carded, combed or

otherwise processed for spinning ..
kg
10
10
55.08
Sewing thread of man-made staple fibres,

whether or not put up for retail sale.
5508.1000.00
- Of synthetic staple fibres ...
kg
10
10
5508.5000.00
- Of artificial staple fibres ....
kg
10
10
55.09
Yarn (other than sewing thread) of synthetic

staple fibres, not put up for retail sale.
- Containing 85% or more by weight of staple fibres of nylon
or other polyamides :
5509.1100.00
-- Single yarn ....
kg
10
10
5509.1500.00
-- Multiple (folded) or cabled yarn ......
kg
10
10
- Containing 85% or more by weight of polyester

staple fibres :
5509.2100.00
-- Single yarn ....
kg
10
10
5509.2500.00
-- Multiple (folded) or cabled yarn...
kg
10
10
271
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Containing 85% or more by weight of acrylic or modacrylic

staple fibres :
5509.3100.00
-- Single yarn..
kg
10
10
5509.3200.00
-- Multiple (folded) or cabled yarn. .
kg
10
10
- Other yarn, containing 85% or more by weight of synthetic

staple fibres :
5509.4100.00
-- Single yarn..
kg
10
10
5509.4500.00
-- Multiple (folded) or cabled yarn ..
kg
10
10
- Other yarn, of polyester staple fibres :

5509.5100.00
-- Mixed mainly or solely with artificial staple fibres ...
kg
10
10
5509.5200.00
-- Mixed mainly or solely with wool or fine animal hair...
kg
10
10
5509.5300.00
-- Mixed mainly or solely with cotton ..
kg
10
10
5509.5900.00
-- Other
kg
10
10
- Other yarn, of acrylic or modacrylic staple fibres :

5509.6100.00
kg
10
10
5509.6500.00
-- Mixed mainly or solely with cotton ......
kg
10
10
5509.6900.00
-- Other..
kg
10
10
- Other yarn :
5509.9100.00
kg
10
10
5509.9500.00
-- Mixed mainly or solely with cotton..
kg
10
10
5509.9900.00
-- Other.
kg
10
10
Yarn (other than sewing thread) of artificial

staple fibres, not put up for retail sale.
55.10
- Containing 85% or more by weight of artificial staple

fibres :
5510.1100.00
-- Single yarn ..
kg
10
10
5510.1500.00
-- Multiple (folded) or cabled yarn ........
kg
10
10
272
HEADING
SU
2008/
2009
Import Duty Rates

2010/
2011/
Levy VAT
2012
H.S. CODE
DESCRIPTION
5510.2000.00
- Other yarn, mixed mainly or solely with wool or fine

animal hair..
kg
10
10
5510.3000.00
- Other yarn, mixed mainly or solely with cotton....
kg
10
10
5510.9000.00
- Other yarn...
kg
10
10
- Of synthetic staple fibres, containing 85% or more by

weight of such fibres ..
kg
20
20
- Of synthetic staple fibres, containing less than 85% by

weight of such fibres......
kg
20
20
- Of artificial staple fibres.
kg
20
20
kg
10
10
Yarn (other than sewing thread) of man-made

staple fibres, put up for retail sale.
55.11
5511.1000.00
5511.2000.00
5511.3000.00
Woven fabrics of synthetic staple fibres,

containing 85% or more by weight of synthetic
staple fibres.
55.12
- Containing 85% or more by weight of polyester

staple fibres :
5512.1100.00
30
-- Other :
5512.1910.00
--- Printed..
kg
20
20
5512.1990.00
--- Other ..
kg
20
20
30
kg
20
20
30
- Containing 85% or more by weight of acrylic or modacrylic

staple fibres :
5512.2100.00
-- Unbleached or bleached.
-- Other :
5512.2910.00
--- Printed.
kg
20
20
5512.2990.00
--- Other ..
kg
20
20
273
5
30
HEADING
Import Duty Rates

2008/ 2010/
2009
2011/
Levy
2012
DESCRIPTION
SU
-- Unbleached or bleached .
kg
20
20
H.S. CODE
VAT
- Other :
5512.9100.00
30
-- Other :
5512.9910.00
--- Printed ..
kg
20
20
5512.9990.00
--- Other ....
kg
20
20
30
55.13

containing less than 85% by weight of such
fibres, mixed mainly or solely with cotton, of a
weight not exceeding 170 g/m2.
- Unbleached or bleached :
5513.1100.00
-- Of polyester staple fibres, plain weave.
kg
20
20
30
5513.1200.00
-- 3-thread or 4-thread twill, including cross twill, of

polyester staple fibres
kg
20
20
30
5513.1300.00
-- Other woven fabrics of polyester staple fibres....
kg
20
20
5513.1900.00
-- Other woven fabrics..
kg
20
20
30
- Dyed:
5513.2100.00
-- Of polyester staple fibres, plain weave..
kg
20
20
30
5513.2300.00
-- Other woven fabrics of polyester staple fibres
kg
20
20
30
5513.2900.00
-- Other woven fabrics .
kg
20
20
30
- Of yarns of different colours:

5513.3100.00
-- Of polyester staple fibres, plain weave..
kg
20
20
30
5513.3900.00
-- Other woven fabrics .
kg
20
20
30
- Printed:
5513.4100.00
-- Of polyester staple fibres, plain weave ..
kg
20
20
5513.4900.00
-- Other woven fabrics..
kg
20
20
274
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2010/
2009
2011/ Levy VAT
2012
55.14

containing less than 85% by weight of such
fibres, mixed mainly or solely with cotton, of a
weight exceeding 170 g/m2.
- Unbleached or bleached :
5514.1100.00
-- Of polyester staple fibres, plain weave .
kg
20
20
5514.1500.00

polyester staple fibres..
kg
20
20
-- Other woven fabrics.
kg
20
20
30
5514.1900.00
30
- Dyed:
5514.2100.00
-- Of polyester staple fibres, plain weave
kg
20
20
30
5514.2200.00

polyester staple fibres..
kg
20
20
30
5514.2300.00
-- Other woven fabrics of polyester staple Fibres
kg
20
20
30
5514.2900.00
-- Other woven fabrics ....
kg
20
20
30
5514.3000.00
- Of yarns of different colours .
kg
20
20
- Printed:
5514.4100.00
-- Of polyester staple fibres, plain weave
kg
20
20
5514.4200.00

polyester staple fibres.......
kg
20
20
5514.4300.00
-- Other woven fabrics of polyester staple Fibres.
kg
20
20
5514.4900.00
-- Other woven fabrics ...
kg
20
20
kg
20
20
55.15
Other woven fabrics of synthetic staple fibres.

- Of polyester staple fibres:
5515.1100.00
-- Mixed mainly or solely with viscose rayon staple

fibres..
275
30
HEADING
2008/
2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
5515.1200.00
-- Mixed mainly or solely with man-made Filaments....
kg
20
20
30
5515.1300.00
-- Mixed mainly or solely with wool or fine animal hair
kg
20
20
30
5515.1900.00
-- Other...
kg
20
20
30
- Of acrylic or modacrylic staple fibres:

5515.2100.00
-- Mixed mainly or solely with man-made filaments
kg
20
20
30
5515.2200.00
-- Mixed mainly or solely with wool or fine animal hair..
kg
20
20
30
5515.2900.00
-- Other.
kg
20
20
30

5515.9100.00
-- Mixed mainly or solely with man-made filaments
kg
20
20
30
5515.9900.00
-- Other..
kg
20
20
30
55.16
Woven fabrics of artificial staple fibres.

- Containing 85% or more by weight of artificial staple
fibres:
5516.1100.00
kg
20
20
30
5516.1200.00
-- Dyed.
kg
20
20
30
5516.1300.00
-- Of yarns of different colours..
kg
20
20
30
5516.1400.00
-- Printed .....
kg
20
20
5516.2100.00
- Containing less than 85% by weight of artificial staple

fibres, mixed mainly or solely with man-made filaments :
kg
20
20
30
5516.2200.00
-- Dyed..
kg
20
20
30
5516.2300.00
kg
20
20
30
5516.2400.00
-- Printed...
kg
20
20
276
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2010/
2009
2010/ Levy VAT
2012

fibres, mixed mainly or solely with wool or fine
animal hair:
5516.3100.00
-- Unbleached or bleached....
kg
20
20
30
5516.3200.00
-- Dyed .....
kg
20
20
30
5516.3300.00
-- Of yarns of different colours...
kg
20
20
30
5516.3400.00
-- Printed ..
kg
20
20

fibres, mixed mainly or solely with cotton:
5516.4100.00
-- Unbleached or bleached....
kg
20
20
30
5516.4200.00
-- Dyed.......
kg
20
20
30
5516.4300.00
kg
20
20
30
5516.4400.00
-- Printed...
kg
20
20
- Other:
5516.9100.00
-- Unbleached or bleached...
kg
20
20
30
5516.9200.00
-- Dyed...
kg
20
20
30
5516.9300.00
-- Of yarns of different colours .....
kg
20
20
30
5516.9400.00
-- Printed.
kg
20
20
277
Chapter 56
Wadding, felt and nonwovens; special yarns;
twine, cordage, ropes and cables and articles thereof
Notes.
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics
of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of
heading 38.09) where the textile material is present merely as a carrying medium;
(b) Textile products of heading 58.11;
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14); or
(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV).
2.- The term felt includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by
a stitch-bonding process using fibres from the web itself.
3.- Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or
rubber whatever the nature of these materials (compact or cellular). Heading 56.03 also includes nonwovens in which plastics or
rubber forms the bonding substance.
Headings 56.02 and 56.03 do not, however, cover :
(a) 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, or entirely coated or covered on both sides with such materials,
provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of
colour (Chapter 39 or 40); or
(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is
present merely for reinforcing purposes (Chapter 39 or 40).
4.- Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or
covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be
taken of any resulting change of colour.
HEADING
H.S. CODE
56.01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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:
5601.1000.11
5601.1000.19
-- Incontinence pad for adult use ................................................
kg
-- Other ..
kg
20
20
-- Of cotton...
kg
20
20
-- Of man-made fibres..
kg
20
20
-- Other....
kg
20
20
- Textile flock and dust and mill neps..
kg
20
20
30
- Wadding; other articles of wadding:

5601.2100.00
5601.2500.00
5601.2900.00
5601.3000.00
278
HEADING
H.S. CODE
56.02
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Felt, whether or not impregnated, coated,

covered or laminated.
5602.1000.00
- Needleloom felt and stitch-bonded fibre fabrics
kg
20
20
- Other felt, not impregnated, coated, covered or laminated:

5602.2100.00
-- Of wool or fine animal hair.
kg
20
20
5602.2900.00
-- Of other textile materials.....
kg
20
20
5602.9000.00
- Other...
kg
20
20
Nonwovens, whether or not impregnated, coated,

covered or laminated.
56.03
- Of man-made filaments:
5603.1100.00
-- Weighing not more than 25 g/m2.
kg
20
20
5603.1200.00
-- Weighing more than 25 g/m2 but not more than

70 g/m2 ...
kg
20
20

150 g/m2 .
kg
20
20
-- Weighing more than 150 g/m2..
kg
20
20
5603.1300.00
5603.1400.00
- Other :
5603.9100.00
-- Weighing not more than 25 g/m2..
kg
20
20
5603.9200.00

70 g/m2 .
kg
20
20

150 g/m2 ...
kg
20
20
-- Weighing more than 150 g/m2 ....
kg
20
20
5603.9300.00
5603.9400.00
56.04
Rubber thread and cord, textile covered; textile

yarn, and strip and the like of heading 54.04 or
54.05, impregnated, coated, covered or sheathed
with rubber or plastics.
5604.1000.00
- Rubber thread and cord, textile covered...
kg
10
5604.9000.00
- Other...
kg
10
10
279
HEADING
56.05
56.06
H.S. CODE
5605.0000.00
5606.0000.00
56.07
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Metallised yarn, whether or not gimped, being

textile yarn, or strip or the like of heading
54.04 or 54.05, combined with metal in the
form of thread, strip or powder or covered with metal..
kg
10
10
- Gimped yarn, and strip and the like of heading

54.04 or 54.05, gimped (other than those of
heading 56.05 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn);
loop wale-yarn ...
kg
10
10
Twine, cordage, ropes and cables, whether or not

plaited or braided and whether or not impregnated,
coated, covered or sheathed with rubber or plastics.
- Of sisal or other textile fibres of the genus Agave :

5607.2100.00
-- Binder or baler twine.
kg
10
10
5607.2900.00
-- Other....
kg
10
10
- Of polyethylene or polypropylene :
5607.4100.00
-- Binder or baler twine.
kg
10
10
5607.4900.00
-- Other..
kg
10
10
5607.5000.00
- Of other synthetic fibres..
kg
10
10
5607.9000.00
- Other ......
kg
10
10
Knotted netting of twine, cordage or rope; made up

fishing nets and other made up nets, of textile
materials.
56.08
- Of man-made textile materials:

5608.1100.00
-- Made up fishing nets......
kg
20
20
30
5608.1900.00
-- Other ......................................................................................................
kg
20
20
30
-- Other:
5608.9010.00
-- Made up fishing nets......
kg
20
20
30
5608.9090.00
-- Other ......................................................................................................
kg
20
20
30
- Articles of yarn, strip or the like of heading

54.04 or 54.05, twine, cordage, rope or cables,
not elsewhere specified or included :
56.09
5609.0000.10
-- Textile slings...
kg
20
5609.0000.19
-- Other...
kg
10
10
280
Chapter 57
Carpets and other textile floor coverings
Notes.
1. For the purposes of this Chapter, the term carpets and other textile floor coverings means floor coverings in which
textile materials serve as the exposed surface of the article when in use and includes articles having the
characteristics of textile floor coverings but intended for use for other purposes.
2. -
This Chapter does not cover floor covering underlays.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Carpets and other textile floor coverings, knotted,

whether or not made up.
57.01
5701.1000.00
- Of wool or fine animal hair
m2
20
20
5701.9000.00
- Of other textile materials ....
m2
20
20
- Kelem, schumacks, Karamanie and similar handwoven Rugs.
m2
20
20
- Floor coverings of coconut fibres (coir)
m2
20
20
57.02
Carpets and other textile floor coverings, woven,

not tufted or flocked, whether or not made up,
including Kelem, Schumacks, Karamanie
and similar hand-woven rugs.
5702.1000.00
5702.2000.00
- Other, of pile construction, not made up :

5702.3100.00
-- Of wool or fine animal hair
m2
20
20
5702.3500.00
-- Of man-made textile materials.
m2
20
20
5702.3900.00
-- Of other textile materials.
m2
20
20
- Other, of pile construction, made up :

5702.4100.00
m2
20
20
5702.4500.00
-- Of man-made textile materials..
m2
20
20
5702.4900.00
-- Of other textile material
m2
20
20
5702.5000.00
- Other, not of pile construction, not made up
m2
20
20
281
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2010/
2009
2011/ Levy VAT
2012
- Other, not of pile construction, made up :

5702.9100.00
-- Of wool or fine animal hair..
m2
20
20
5702.9500.00
-- Of man-made textile materials.
m2
20
20
5702.9900.00
-- Of other textile materials....
m2
20
20
57.03
Carpets and other textile floor coverings, tufted,

whether or not made up.
5703.1000.00
- Of wool or fine animal hair
m2
20
20
5703.2000.00
- Of nylon or other polyamides.
m2
20
20
5703.3000.00
- Of other man-made textile materials.
m2
20
20
5703.9000.00
- Of other textile materials ..
m2
20
20
57.04
57.05
Carpets and other textile floor coverings, of felt,

not tufted or flocked, whether or not made up.
5704.1000.00
- Tile, having a maximum surface area of 0.3 m2...
m2
20
20
5704.9000.00
- Other..
m2
20
20
5705.0000.00
- Other carpets and other textile floor coverings,

whether or not made up..
m2
20
20
282
Chapter 58
Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings; embroidery
Notes.
1.- This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or
laminated, or to other goods of Chapter 59.
2.- Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no
pile standing up.
3.- For the purposes of heading 58.03, gauze means a fabric with a warp composed wholly or in part of standing or ground
threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or
more to form loops through which weft threads pass.
4.- Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
5.- For the purposes of heading 58.06, the expression narrow woven fabrics means :
(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges
(woven, gummed or otherwise made) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 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 heading 58.08.
6.- In heading 58.10, the expression embroidery means, inter alia, embroidery with metal or glass thread on a visible ground of
textile fabric, and sewn appliqu work of sequins, beads or ornamental motifs of textile or other materials. The heading does
not apply to needlework tapestry (heading 58.05).
7.- In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in
apparel, as furnishing fabrics or for similar purposes.
HEADING
H.S. CODE
58.01
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Woven pile fabrics and chenille fabrics, other

than fabrics of heading 58.02 or 58.06.
5801.1000.00
- Of wool or fine animal hair .
kg
20
20
- Of cotton :
5801.2100.00
-- Uncut weft pile fabrics..
kg
20
20
5801.2200.00
-- Cut corduroy.
kg
20
20
5801.2300.00
-- Other weft pile fabrics...
kg
20
20
5801.2400.00
-- Warp pile fabrics, pingl (uncut).
kg
20
20
5801.2500.00
-- Warp pile fabrics, cut.
kg
20
20
5801.2600.00
-- Chenille fabrics..
kg
20
20
kg
20
20
- Of man-made fibres :
5801.3100.00
-- Uncut weft pile fabrics...
283
HEADING
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
5801.3200.00
-- Cut corduroy.
kg
20
20
5801.3300.00
-- Other weft pile fabrics....
kg
20
20
5801.3400.00
-- Warp pile fabrics, pingl (uncut).
kg
20
20
5801.3500.00
-- Warp pile fabrics, cut.
kg
20
20
5801.3600.00
-- Chenille fabrics
kg
20
20
5801.9000.00
- Other textile materials.
kg
20
20
58.02
Terry towelling and similar woven terry fabrics,

other than narrow fabrics of heading 58.06;
tufted textile fabrics, other than products of
heading 57.03.
- Terry towelling and similar woven terry fabrics, of cotton :
5802.1100.00
-- Unbleached...
kg
20
20
5802.1900.00
-- Other .
kg
20
20
5802.2000.00
- Terry towelling and similar woven terry fabrics, of other

textile materials.....
kg
20
20
- Tufted textile fabrics..
kg
20
20
5802.3000.00
- Gauze, other than narrow fabrics of heading

58.06.
58.03
5803.0000.10
-- Polypropylene secondary carpet backing fabrics..
kg
10
5803.0000.19
-- Other Textile fabrics.
kg
20
20
kg
20
20
58.04
Tulles and other net fabrics, not including

woven, knitted or crocheted fabrics; lace in the
piece, in strips or in motifs, other than fabrics of
heading 60.02 to 60.06.
5804.1000.00
- Tulles and other net fabrics

- Mechanically made lace :
5804.2100.00
-- Of man-made fibres...
kg
20
20
5804.2900.00
kg
20
20
5804.3000.00
- Hand-made lace...
kg
20
20
284
H.S. CODE
58.05
5805.0000.00
DESCRIPTION
- Hand-woven tapestries of the type Gobelins,

Flanders, Aubusson, Beauvais and the like,
and needle-worked tapestries (for example, petit
point, cross stitch), whether or not made up.
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
20
20
- Woven pile fabrics (including terry toweling and similar

terry fabrics) and chenille fabrics ....
kg
20
20
- Other woven fabrics, containing by weight 5% or more of

elastomeric yarn or rubber thread ....
kg
20
20
Narrow woven fabrics, other than goods of

heading 58.07; narrow fabrics consisting of warp
without weft assembled by means of an adhesive
(bolducs).
58.06
5806.1000.00
5806.2000.00
- Other woven fabrics :

5806.3100.00
-- Of cotton.....
kg
20
20
5806.3200.00
kg
20
20
5806.3900.00
kg
20
20
5806.4000.00
- Fabrics consisting of warp without weft assembled by

means of an adhesive (bolducs).
kg
20
20
Labels, badges and similar articles of textile

materials, in the piece, in strips or cut to shape
or size, not embroidered.
58.07
5807.1000.00
- Woven.
kg
20
20
5807.9000.00
- Other....
kg
20
20
5808.1000.00
Braids in the piece; ornamental trimmings in the

piece, without embroidery, other than knitted or
crocheted; tassels, pompons and similar articles.
- Braids in the piece.....
kg
20
20
5808.9000.00
- Other...
kg
20
20
58.08
285
HEADING
H.S. CODE
DESCRIPTION
58.09
5809.0000.00
- Woven fabrics of metal thread and woven

fabrics of metallised yarn of heading 56.05, of
a kind used in apparel, as furnishing fabrics or
for similar purposes, not elsewhere specified or
included ..
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
20
20
kg
20
20
Embroidery in the piece, in strips or in motifs.
58.10
5810.1000.00
- Embroidery without visible ground

- Other embroidery :
58.11
5810.9100.00
-- Of cotton
kg
20
20
5810.9200.00
-- Of man-made fibres ..
kg
20
20
5810.9900.00
-- Of other textile materials ...
kg
20
20
5811.0000.00
Quilted textile products in the piece, composed of

one or more layers of textile materials assembled
with padding by stitching or otherwise, other
than embroidery of heading 58.10..
kg
20
20
286
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 the expression textile fabrics applies only to the
woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading
58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06.
2.- Heading 59.03 applies to :
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and
whatever the nature of the plastic material (compact or cellular), other than :
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55,
58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a
temperature between 15 C and 30 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
(6) Textile products of heading 58.11;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.
3.- For the purposes of heading 59.05, the expression textile wall coverings applies to products in rolls, of a width of not less
than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has
been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings
consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading
59.07).
4.- For the purposes of heading 59.06, the expression rubberised textile fabrics means :
(a) Textile fabrics impregnated, coated, covered or laminated with rubber,
(i) 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 heading 56.04; and
(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 heading 58.11.
5.- Heading 59.07 does not apply to :
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58
or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(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 (heading 44.08);
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or
(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).
6.- Heading 59.10 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 (heading 40.10).
7.- Heading 59.11 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 headings 59.08 to 59.10), the following only :
287
(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 headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile
fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example,
for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).
HEADING
H.S. CODE
SU
Textile fabrics coated with gum or amylaceous

substances, of a kind used for the outer covers of
books or the like; tracing cloth; prepared painting
canvas; buckram and similar stiffened textile
fabrics of a kind used for hat foundations.
59.01
5901.1000.00
5901.9000.00
59.02
- Textile fabrics coated with gum or amylaceous substances, of

a kind used for the outer covers of books or the like..
kg
10
10
- Other......
kg
10
10
Tyre cord fabric of high tenacity yarn of nylon or

other polyamides, polyesters or viscose rayon.
5902.1000.00
- Of nylon or other polyamides ..
kg
5902.2000.00
- Of polyesters .
kg
20
20
5902.9000.00
- Other .....
kg
20
20
59.03
Textile fabrics impregnated, coated, covered or

laminated with plastics, other than those of
heading 59.02.
5903.1000.00
- With poly (vinyl chloride) .........
kg
20
20
5903.2000.00
- With polyurethane ...
kg
20
20
5903.9000.00
- Other..
kg
20
20
59.04
59.05
DESCRIPTION
2008/ 2010/
2009
2011/ Levy VAT
2012
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.
5904.1000.00
- Linoleum.
m2
20
20
5904.9000.00
- Other..
m2
20
20
5905.0000.00
- Textile wall coverings ...
m2
20
20
288
HEADING
H.S. CODE
59.06
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Rubberised textile fabrics, other than those of

heading 59.02.
5906.1000.00
- Adhesive tape of a width not exceeding 20 cm ...
kg
20
20
- Other :
59.07
59.08
59.09
59.10
5906.9100.00
-- Knitted or crocheted
kg
20
20
5906.9900.00
-- Other ...
kg
20
20
5907.0000.00
- Textile fabrics otherwise impregnated, coated or

covered; painted canvas being theatrical scenery,
studio back-cloths or the like ..
kg
20
20
- 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 ......
kg
20
20
- Textile hose piping and similar textile tubing,

with or without lining, armour or accessories of
other materials ....
kg
20
20
- Transmission or conveyor belts or belting, of

textile material, whether or not impregnated,
coated, covered or laminated with plastics, or
reinforced with metal or other material ..
kg
10
10
kg
kg
10
10
10
10
5908.0000.00
5909.0000.00
5910.0000.00
59.11
Textile products and articles, for technical uses,

specified in Note 7 to this Chapter.
5911.1000.00
5911.2000.00
- Textile fabrics, felt and felt-lined woven fabrics, coated,

covered or laminated with rubber, leather or other material,
of a kind used for card clothing, and similar fabrics of a kind
used for other technical purposes, including narrow fabrics
made of velvet impregnated with rubber, for covering
weaving spindles (weaving beams)...
- Bolting cloth, whether or not made up...
- Textile fabrics and felts, endless or fitted with linking
devices, of a kind used in paper-making or similar machines
(for example, for pulp or asbestos-cement) :
5911.3100.00
-- Weighing less than 650 g/m2 ..
kg
10
10
5911.3200.00
-- Weighing 650 g/m2 or more .
kg
10
10
5911.4000.00
- Straining cloth of a kind used in oil presses or the like,

including that of human hair ...
- Other....
kg
kg
10
10
10
10
5
5
5911.9000.00
289
Chapter 60
Knitted or crocheted fabrics
Notes.
(a) Crochet lace of heading 58.04;
(b) Labels, badges or similar articles, knitted or crocheted, of heading 58.07; 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 heading 60.01.
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.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Pile fabrics, including long pile fabrics and

terry fabrics, knitted or crocheted.
60.01
6001.1000.00
- Long pile fabrics.....
kg
20
20
- Looped pile fabrics:

6001.2100.00
-- Of cotton....
kg
20
20
6001.2200.00
kg
20
20
6001.2900.00
-- Of other textile materials...
kg
20
20
- Other:
6001.9100.00
-- Of cotton ..
kg
20
20
6001.9200.00
kg
20
20
6001.9900.00
kg
20
20
- Containing by weight 5% or more of elastomeric yarn but

not containing rubber thread...
kg
20
20
- Other.
kg
20
20
Knitted or crocheted fabrics of a width not

exceeding 30cm, containing by weight 5% or more
of elastomeric yarn or rubber thread, other than
those of heading 60.01.
60.02
6002.4000.00
6002.9000.00
290
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Knitted or crocheted fabrics of a width not

exceeding 30 cm, other than those of heading 60.01
or 60.02.
60.03
6003.1000.00
- Of wool or fine animal hair.....
kg
20
20
6003.2000.00
- Of cotton..
kg
20
20
6003.3000.00
- Of synthetic fibres...
kg
20
20
6003.4000.00
- Of artificial fibres..
kg
20
20
6003.9000.00
- Other.....
kg
20
20
- Containing by weight 5% or more of elastomeric yarn

but not containing rubber thread...
kg
20
20
- Other....
kg
20
20
60.04
Knitted or crocheted fabrics of a width exceeding

30 cm, containing by weight 5% or more of
elastomeric yarn or rubber thread, other than those
of heading 60.01.
6004.1000.00
6004.9000.00
60.05
Warp knit fabrics (including those made on

galloon knitting machines), other than those of
headings 60.01 to 60.04.
- Of cotton:
6005.2100.00
kg
20
20
6005.2200.00
-- Dyed..
kg
20
20
6005.2300.00
kg
20
20
6005.2400.00
-- Printed...
kg
20
20
- Of synthetic fibres:
6005.3100.00
kg
20
20
6005.3200.00
-- Dyed.
kg
20
20
6005.3300.00
kg
20
20
6005.3400.00
-- Printed ...
kg
20
20
291
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Of artificial fibres:
6005.4100.00
-- Unbleached or bleached .
kg
20
20
6005.4200.00
-- Dyed .....
kg
20
20
6005.4300.00
kg
20
20
6005.4400.00
-- Printed....
kg
20
20
6005.9000.00
- Other...
kg
20
20
kg
20
20
Other knitted or crocheted fabrics.
60.06
6006.1000.00
- Of wool or fine animal hair......

- Of cotton:
6006.2100.00
kg
20
20
6006.2200.00
-- Dyed...
kg
20
20
6006.2300.00
-- Of yarns of different colours....
kg
20
20
6006.2400.00
-- Printed ..
kg
20
20
- Of synthetic fibres:
6006.3100.00
kg
20
20
6006.3200.00
-- Dyed..
kg
20
20
6006.3300.00
-- Of yarns of different colours....
kg
20
20
6006.3400.00
-- Printed...
kg
20
20
- Of artificial fibres:
6006.4100.00
kg
20
20
6006.4200.00
-- Dyed...
kg
20
20
6006.4300.00
kg
20
20
6006.4400.00
-- Printed...
kg
20
20
6006.9000.00
- Other .
kg
20
20
292
Chapter 61
Articles of apparel and clothing accessories,
knitted or crocheted
Notes.
1.- This Chapter applies only to made up knitted or crocheted articles.
(a) Goods of heading 62.12;
(b) Worn clothing or other worn articles of heading 63.09; or
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.- For the purposes of headings 61.03 and 61.04 :
(a) The term suit means a set of garments composed of two or three pieces made up, in respect of their outer surface, in
identical fabric and comprising :
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to
cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the 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. The term 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) The term ensemble means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of
several pieces made up in identical fabric, put up for retail sale, and comprising :
- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second
upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace
overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must
be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size.
The term ensemble does not apply to track suits or ski suits, of heading 61.12.
4.- Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of
tightening at the bottom of the garment, or garments having an average of less than 5 stitches per linear centimetre in each
direction counted on an area measuring at least 5 cm x 5 cm. Heading 61.05 does not cover sleeveless garments.
5.- Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the
garment.
(a) The expression babies' garments and clothing accessories means articles for young children of a body height not
exceeding 86 cm; it also covers babies' napkins;
(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified
in heading 61.11.
7.- For the purposes of heading 61.12, ski suits means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of :
(a) a ski overall, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to
sleeves and a collar the ski overall may have pockets or footstraps; or
293
(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 heading 61.13 and in other headings of this Chapter, excluding heading
61.11, are to be classified in heading 61.13.
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.
5.- Articles of this Chapter may be made of metal thread.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Mens or boys overcoats, car-coats, capes, cloaks,

anoraks (including ski-jackets), wind-cheaters,
wind-jackets and similar articles, knitted or
crocheted, other than those of heading 61.03.
61.01
6101.2000.00
- Of cotton.
20
20
6101.3000.00
- Of man-made fibres
20
20
6101.9000.00
- Of other textile materials.
20
20
61.02
Womens or girls overcoats, car-coats, capes,

cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, knitted
or crocheted, other than those of heading 61.04.
6102.1000.00
- Of wool or fine animal hair..
20
20
6102.2000.00
- Of cotton......
20
20
6102.3000.00
- Of man-made fibres...
20
20
6102.9000.00
- Of other textile materials.....
20
20
294
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Mens or boys suits, ensembles, jackets, blazers,

trousers, bib and brace overalls, breeches and
shorts (other than swimwear), knitted or crocheted.
61.03
6103.1000.00
- Suits...
20
20
- Ensembles:
6103.2200.00
-- Of cotton......
20
20
6103.2300.00
-- Of synthetic fibres.
20
20
6103.2900.00
20
20
- Jackets and blazers:

6103.3100.00
-- Of wool or fine animal hair...
20
20
6103.3200.00
-- Of cotton...
20
20
6103.3300.00
-- Of synthetic fibres...
20
20
6103.3900.00
-- Of other textile materials..
20
20
- Trousers, bib and brace overalls, breeches and shorts:

6103.4100.00
-- Of wool or fine animal hair ..
20
20
6103.4200.00
-- Of cotton ..
20
20
6103.4300.00
-- Of synthetic fibres ..
20
20
6103.4900.00
20
20
61.04
Womens or girls suits, ensembles, jackets,

blazers, dresses, skirts, divided skirts, trousers, bib
and brace overalls, breeches and shorts (other than
swimwear), knitted or crocheted.
- Suits:
6104.1300.00
20
20
6104.1900.00
-- Of other textile materials
20
20
295
H.S. CODE
DESCRIPTION
SU
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
- Ensembles:
6104.2200.00
-- Of cotton....
20
20
6104.2300.00
20
20
6104.2900.00
20
20

6104.3100.00
-- Of wool or fine animal hair....
20
20
6104.3200.00
-- Of cotton...
20
20
6104.3300.00
-- Of synthetic fibres
20
20
6104.3900.00
20
20
- Dresses:
6104.4100.00
20
20
6104.4200.00
-- Of cotton....
20
20
6104.4300.00
20
20
6104.4400.00
-- Of artificial fibres.
20
20
6104.4900.00
20
20
- Skirts and divided skirts:

6104.5100.00
20
20
6104.5200.00
-- Of cotton
20
20
6104.5300.00
20
20
6104.5900.00
20
20

6104.6100.00
20
20
6104.6200.00
-- Of cotton ..
20
20
6104.6300.00
20
20
6104.6900.00
20
20
296
HEADING
H.S. CODE
61.05
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Mens or boys shirts, knitted or crocheted.

6105.1000.00
- Of cotton..
20
20
6105.2000.00
- Of man-made fibres.
20
20
6105.9000.00
20
20
61.06
Womens or girls blouses, shirts and shirt-blouses,

knitted or crocheted.
6106.1000.00
- Of cotton .
20
20
6106.2000.00
20
20
6106.9000.00
20
20
61.07
Mens or boys underpants, briefs, nightshirts,

pyjamas, bathrobes, dressing gowns and similar
articles, knitted or crocheted.
- Underpants and briefs:
6107.1100.00
-- Of cotton..
20
20
6107.1200.00
-- Of man-made fibres....
20
20
6107.1900.00
20
20
- Nightshirts and pyjamas:

6107.2100.00
-- Of cotton
20
20
6107.2200.00
20
20
6107.2900.00
20
20
- Other:
61.08
6107.9100.00
-- Of cotton.
20
20
6107.9900.00
20
20
Womens or girls slips, petticoats, briefs, panties,

nightdresses, pyjamas, negliges, bathrobes,
dressing gowns and similar articles, knitted or
crocheted.
297
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2010/
2009
2011/
Levy VAT
2012
- Slips and petticoats:

6108.1100.00
-- Of man-made fibres.
20
20
6108.1900.00
20
20
- Briefs and panties:

6108.2100.00
-- Of cotton..
20
20
6108.2200.00
-- Of man-made fibres
20
20
6108.2900.00
20
20
- Nightdresses and pyjamas :

6108.3100.00
-- Of cotton..
20
20
6108.3200.00
20
20
6108.3900.00
20
20
- Other:
6108.9100.00
-- Of cotton.
20
20
6108.9200.00
20
20
6108.9900.00
20
20
61.09
T-shirts, singlets and other vests, knitted or

crocheted.
6109.1000.00
- Of cotton..
20
20
6109.9000.00
- Of other textile materials..
20
20
61.10
Jerseys, pullovers, cardigans, waistcoats and

similar articles, knitted or crocheted.
- Of wool or fine animal hair:
6110.1100.00
-- Of wool
20
20
6110.1200.00
-- Of Kashmir (cashmere) goats
20
20
6110.1900.00
-- Other..
20
20
298
HEADING
H.S. CODE
DESCRIPTION
SU
Import Duty Rates

2008/ 2010/
2009
2011/ Levy
2012
VAT
6110.2000.00
- Of cotton...
20
20
6110.3000.00
20
20
6110.9000.00
20
20
Babies garments and clothing accessories, knitted

or crocheted.
61.11
6111.2000.00
- Of cotton..
kg
20
20
6111.3000.00
- Of synthetic fibres.
kg
20
20
6111.9000.00
- Of other textile materials
kg
20
20
Track suits, ski suits and swimwear, knitted or

crocheted.
61.12
- Track suits:
6112.1100.00
-- Of cotton.
20
20
6112.1200.00
-- Of synthetic fibres.....
20
20
6112.1900.00
20
20
6112.2000.00
- Ski suits...
20
20
- Mens or boys swimwear:

6112.3100.00
-- Of synthetic fibres....
20
20
6112.3900.00
20
20
- Womens or girls swimwear:
61.13
6112.4100.00
-- Of synthetic fibres ...
20
20
6112.4900.00
20
20
kg
20
20
6113.0000.00
- Garments, made up of knitted or crocheted

fabrics of heading 59.03, 59.06 or 59.07
299
HEADING
H.S. CODE
61.14
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Other garments, knitted or crocheted.

6114.2000.00
- Of cotton..
kg
20
20
6114.3000.00
kg
20
20
6114.9000.00
- Of other textile materials......
kg
20
20
kg
20
20
-- Of synthetic fibres, measuring per single yarn

less than 67 decitex..
kg
20
20
-- Of synthetic fibres, measuring per single yarn 67 decitex

or more...
kg
20
20
6115.2900.00
kg
20
20
6115.3000.00
- Other womens full-length or knee-length hosiery, measuring

per single yarn less than 67 decitex...
kg
20
20
61.15
Panty hose, tights, stockings, socks and other

hosiery, including graduated compression hosiery
(for example, stockings for varicose veins) and
footwear without applied soles, knitted or
crocheted.
6115.1000.00
- Graduated compression hosiery (for example, stockings for

varicose veins)..
- Other panty hose and tights:
6115.2100.00
6115.2200.00
- Other:
6115.9400.00
-- Of wool or fine animal hair...
kg
20
20
6115.9500.00
-- Of cotton.
kg
20
20
6115.9600.00
kg
20
20
6115.9900.00
kg
20
20
61.16
Gloves, mittens and mitts, knitted or crocheted.

- Impregnated, coated or covered with plastics or rubber:
6116.1000.11
-- Industrial Gloves.........
kg
20
20
6116.1000.19
-- Other........
kg
20
20
300
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2010/
2009
2011/
Levy VAT
2012
- Other:
-- Of wool or fine animal hair:
6116.9100.92
--- Industrial Gloves..
kg
20
20
6116.9100.93
--- Other.
kg
20
20
-- Of cotton:
6116.9200.94
kg
20
20
6116.9200.95
--- Other......
kg
20
20
-- Of synthetic fibres:
6116.9300.96
kg
20
20
6116.9300.97
--- Other.
kg
20
20
-- Of other textile materials:

6116.9900.98
--- Industrial Gloves......
kg
20
20
6116.9900.99
--- Other...
kg
20
20
61.17
Other made up clothing accessories, knitted or

crocheted; knitted or crocheted parts of garments
or of clothing accessories.
6117.1000.00
- Shawls, scarves, mufflers, mantillas, veils and the like.
20
20
6117.8000.00
- Other accessories
kg
20
20
6117.9000.00
- Parts......
kg
20
20
301
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 wadding, excluding knitted or crocheted articles
(other than those of heading 62.12).
(a) Worn clothing or other worn articles of heading 63.09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.- For the purposes of headings 62.03 and 62.04 :
(a) The term suit means a set of garments composed of two or three pieces made up, in respect of their outer surface, in
identical fabric and comprising
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover
the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the 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. The term 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) The term ensemble means a set of garments (other than suits and articles of heading 62.07 or 62.08) composed of several
pieces made up in identical fabric, put up for retail sale, and comprising :
- one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a
second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace
overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also
must be of corresponding or compatible size. The term ensemble does not apply to track suits or ski suits, of heading
62.11.
302

(a) The expression babies' garments and clothing accessories means articles for young children of a body height not
exceeding 86 cm; it also covers babies' napkins;
(b) Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be
classified in heading 62.09.
5.- Garments which are, prima facie, classifiable both in heading 62.5 and in other headings of this Chapter, excluding heading
62.09, are to be classified in heading 62.5.
6.- For the purposes of heading 62.11, ski suits means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of :
(a) a ski overall, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to
sleeves and a collar the ski overall may have pockets or footstraps; or
(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 (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified in heading 62.14.
8.- 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.
9.- Articles of this Chapter may be made of metal thread.
303
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/ Levy VAT
2009
2011/
2012
Mens or boys overcoats, car-coats, capes,

cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, other
than those of heading 62.03.
62.01
- Overcoats, raincoats, car-coats, capes, cloaks and similar

articles:
6201.1100.00
-- Of wool or fine animal hair......
20
20
6201.1200.00
-- Of cotton
20
20
6201.1300.00
20
20
6201.1900.00
20
20
- Other:
6201.9100.00
20
20
6201.9200.00
-- Of cotton..
20
20
6201.9300.00
20
20
6201.9900.00
20
20
Womens or girls overcoats, car coats, capes,

cloaks, anorak (including ski-jackets), windcheaters, wind-jackets and similar articles, other
than those of heading 62.04.
62.02
- Overcoats, raincoats, car-coats, capes, cloaks and similar

articles:
6202.1100.00
20
20
6202.1200.00
-- Of cotton.
20
20
6202.1300.00
20
20
6202.1900.00
20
20
- Other:
6202.9100.00
20
20
6202.9200.00
-- Of cotton.
20
20
6202.9300.00
-- Of man-made fibres.....
20
20
6202.9900.00
20
20
304
HEADING
H.S. CODE
62.03
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Mens or boys suits, ensembles, jackets, blazers,

trousers, bib and brace overalls, breeches and
shorts (other than swimwear).
- Suits:
6203.1100.00
20
20
6203.1200.00
-- Of synthetic fibres..
20
20
6203.1900.00
20
20
- Ensemble:
6203.2200.00
-- Of cotton.
20
20
6203.2300.00
20
20
6203.2900.00
20
20

6203.3100.00
20
20
6203.3200.00
-- Of cotton..
20
20
6203.3300.00
-- Of synthetic fibres......
20
20
6203.3900.00
20
20
- Trousers, bib and brace overalls, breeches and shorts :

6203.4100.00
20
20
6203.4200.00
-- Of cotton.
20
20
6203.4300.00
20
20
6203.4900.00
20
20
20
20
Womens or girls suits, ensembles, jackets,

blazers, dresses, skirts, divided skirts, trousers,
bib and brace overalls, breeches and shorts
(other than swimwear).
62.04
- Suits:
6204.1100.00
305
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
6204.1200.00
-- Of cotton.
20
20
6204.1300.00
20
20
6204.1900.00
20
20
- Ensembles:
6204.2100.00
20
20
6204.2200.00
-- Of cotton.
20
20
6204.2300.00
20
20
6204.2900.00
20
20

6204.3100.00
20
20
6204.3200.00
-- Of cotton..
20
20
6204.3300.00
20
20
6204.3900.00
-- Of other textile materials.......
20
20
- Dresses:
6204.4100.00
20
20
6204.4200.00
-- Of cotton.
20
20
6204.4300.00
20
20
6204.4400.00
-- Of artificial fibres
20
20
6204.4900.00
20
20
- Skirts and divided skirts:

6204.5100.00
-- Of wool or fine animal hair.....
20
20
6204.5200.00
-- Of cotton.....
20
20
6204.5300.00
20
20
6204.5900.00
20
20
306
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012

6204.6100.00
20
20
6204.6200.00
-- Of cotton.
20
20
6204.6300.00
20
20
6204.6900.00
20
20
Mens or boys shirts.
62.05
6205.2000.00
- Of cotton...
20
20
6205.3000.00
- Of man-made fibres..
20
20
6205.9000.00
20
20
Womens or girls blouses, shirts and shirtblouses.
62.06
6206.1000.00
- Of silk or silk waste........
20
20
6206.2000.00
- Of wool or fine animal hair.......
20
20
6206.3000.00
- Of cotton .....
20
20
6206.4000.00
- Of man-made fibres....
20
20
6206.9000.00
20
20
62.07
Mens or boys singlets and other vests,

underpants, briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and similar articles.
- Underpants and briefs:
6207.1100.00
-- Of cotton
20
20
6207.1900.00
20
20
- Nightshirts and pyjamas:

6207.2100.00
-- Of cotton..
20
20
6207.2200.00
-- Of man-made fibres....
20
20
6207.2900.00
20
20
307
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
DESCRIPTION
SU
6207.9100.00
-- Of cotton...
kg
20
20
6207.9900.00
kg
20
20
H.S. CODE
- Other:
62.08
Womens or girls singlets and other vests, slips,

petticoats, briefs, panties, nightdresses, pyjamas,
negliges, bathrobes, dressing gowns and similar
articles.
- Slips and petticoats:
6208.1100.00
20
20
6208.1900.00
20
20
- Nightdresses and pyjamas:

6208.2100.00
-- Of cotton....
20
20
6208.2200.00
-- Of man-made fibres.......
20
20
6208.2900.00
20
20
- Other:
6208.9100.00
-- Of cotton.....
kg
20
20
6208.9200.00
-- Of man-made fibres........
kg
20
20
6208.9900.00
-- Of other textile materials..........
kg
20
20
62.09
Babies garments and clothing accessories.

6209.2000.00
- Of cotton .....
kg
20
20
6209.3000.00
- Of synthetic fibres .
kg
20
20
6209.9000.00
- Of other textile materials .....
kg
20
20
62.10
Garments, made up of fabrics of heading 56.02,

56.03, 59.03, 59.06 or 59.07.
6210.1000.00
- Of fabrics of heading 56.02 or 56.03...
kg
20
20
6210.2000.00
- Other garments, of the type described in subheadings

6201.11 to 6201.19..
20
20
308
HEADING
H.S. CODE
6210.3000.00
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Other garments, of the type described in subheadings

6202.11 to 6202.19 ....
20
20
6210.4000.00
- Other mens or boys garments..
kg
20
20
6210.5000.00
- Other womens or girls garments..
kg
20
20
Track suits, ski suits and swimwear; other

garments.
62.11
- Swimwear :
6211.1100.00
-- Mens or boys...
20
20
6211.1200.00
-- Womens or girls....
20
20
6211.2000.00
- Ski suits....
20
20
- Other garments, mens or boys:

6211.3200.00
-- Of cotton ....
kg
20
20
6211.3300.00
kg
20
20
6211.3900.00
kg
20
20
- Other garments, womens or girls:

6211.4100.00
kg
20
20
6211.4200.00
-- Of cotton...
kg
20
20
6211.4300.00
kg
20
20
6211.4900.00
kg
20
20
Brassieres, girdles, corsets, braces, suspenders,

garters and similar articles and parts thereof,
whether or not
knitted or crocheted.
62.12
6212.1000.00
- Brassieres..
kg
20
20
6212.2000.00
- Girdles and panty-girdles ..
kg
20
20
6212.3000.00
- Corselettes...
kg
20
20
6212.9000.00
- Other.
kg
20
20
309
HEADING
DESCRIPTION
6213.2000.00
- Of cotton...
kg
20
20
6213.9000.00
kg
20
20
H.S. CODE
Handkerchiefs.
62.13
Shawls, scarves, mufflers, mantillas, veils and

the like.
62.14
6214.1000.00
- Of silk or silk waste...
20
20
6214.2000.00
- Of wool or fine animal hair.
20
20
6214.3000.00
- Of synthetic fibres.
20
20
6214.4000.00
- Of artificial fibres...
20
20
6214.9000.00
20
20
Ties, bow ties and cravats.
62.15
62.16
2008/ 2010/
2009
2011/ Levy VAT
2012
SU
6215.1000.00
- Of silk or silk waste...
kg
20
20
6215.2000.00
- Of man-made fibres...
kg
20
20
6215.9000.00
kg
20
20
6216.0000.00
- Gloves, mittens and mitts......
kg
20
20
62.17
Other made up clothing accessories; parts of

garments or of clothing accessories, other than
those of heading 62.12.
6217.1000.00
- Accessories..
Kg
20
20
6217.9000.00
- Parts .......
kg
20
20
310
Chapter 63
Other made up textile articles; sets;
worn clothing and worn textile articles; rags
Notes.
1.
Sub-Chapter 1 applies only to made up articles, of any textile fabric.
2.
Sub-Chapter 1 does not cover:

(a)
Goods of Chapters 56 to 62; or
(b)
Worn clothing or other worn articles of heading 63.09.
3.
Heading 63.09 applies only to the following goods :

(a)
Articles of textile materials :
(i)
Clothing and clothing accessories, and parts thereof;
(ii)
Blankets and traveling rugs;
(iii)
Bed linen, table linen, toilet linen and kitchen linen;
(iv)
Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading
58.05;
(b)
HEADING
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 packing.
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
I. OTHER MADE UP TEXTILE ARTICLE

63.01
Blankets and travelling rugs.

6301.1000.00
- Electric blankets
20
20
6301.2000.00
- Blankets (other than electric blankets) and traveling rugs,

of wool or of fine animal hair..
kg
20
20

of cotton.....
kg
20
20

of synthetic fibres ..
kg
20
20
- Other blankets and traveling rugs..
kg
20
20
kg
20
20
6301.3000.00
6301.4000.00
6301.9000.00
63.02
Bed linen, table linen, toilet linen and kitchen

linen.
6302.1000.00
- Bed linen, knitted or crocheted...
311
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Other bed linen, printed:

-- Of cotton.....
kg
20
20
6302.2100.00
kg
20
20
6302.2200.00
kg
20
20
6302.2900.00
- Other bed linen:
6302.3100.00
-- Of cotton....
kg
20
20
6302.3200.00
kg
20
20
6302.3900.00
kg
20
20
6302.4000.00
- Table linen, knitted or crocheted.
kg
20
20
- Other table linen:

6302.5100.00
-- Of cotton....
kg
20
20
6302.5300.00
kg
20
20
6302.5900.00
kg
20
20
6302.6000.00
- Toilet linen and kitchen linen, of terry toweling or similar

terry abrics, of cotton..
kg
20
20
- Other:
6302.9100.00
-- Of cotton.....
kg
20
20
6302.9300.00
kg
20
20
6302.9900.00
kg
20
20
kg
20
20
63.03
Curtains (including drapes) and interior blinds;

curtain or bed valances.
- Knitted or crocheted:
6303.1200.00
312
HEADING
H.S. CODE
DESCRIPTION
SU
6303.1900.00
kg
20
20
2008/ 2010/
2009
2011/ Levy VAT
2012
- Other:
6303.9100.00
-- Of cotton.....
kg
20
20
6303.9200.00
kg
20
20
6303.9900.00
kg
20
20
Other furnishing articles, excluding those of

heading 94.04.
63.04
- Bedspreads:
6304.1500.00
-- Knitted or crocheted......
kg
20
20
6304.1900.00
-- Other.....
kg
20
20
- Other :
-- Knited or crocheted:
6304.9100.92
--- Treated Mosquito Nets..
kg
6304.9100.93
--- Other.
kg
20
20
-- Not knitted or crocheted, of Cotton:

6304.9200.94
--- Treated Mosquito Nets...
kg
6304.9200.95
--- Other.....
kg
20
20
-- Not knitted or crocheted, of synthetic fibres:

6304.9300.96
--- Treated Mosquito Nets..
kg
6304.9300.97
--- Other....
kg
20
20
-- Not knitted or crocheted, of other textile materials:

6304.9900.98
--- Treated Mosquito Nets...
kg
6304.9900.99
--- Other.....
kg
20
20
313
HEADING
H.S. CODE
63.05
DESCRIPTION
SU
Import Duty Rates

2008/ 2010/
2009
2011/ Levy
2012
VAT
Sacks and bags, of a kind used for the packing

of goods.
6305.1000.00
6305.2000.00
- Of jute or of other textile bast fibres of heading

53.03 ..
kg
35
35
- Of cotton..
kg
35
35
- Of man-made textile materials:

6305.3200.00
-- Flexible intermediate bulk containers.
kg
35
35
6305.3300.00
-- Other, of polyethylene or polypropylene strip or

the like...
kg
35
35
6305.3900.00
-- Other..
kg
20
20
6305.9000.00
kg
20
20
63.06
Tarpaulins, awnings and sunblinds; tents; sails

for boats, sailboards or landcraft; camping
goods.
- Tarpaulins, awnings and sunblinds:
6306.1200.00
kg
20
20
6306.1900.00
kg
20
20
- Tents:
6306.2200.00
kg
20
20
6306.2900.00
kg
20
20
6306.3000.00
- Sails.....
kg
20
20
6306.4000.00
- Pneumatic mattresses..
kg
20
20
- Other:
6306.9100.00
-- Of cotton.
kg
20
20
6306.9900.00
kg
20
20
314
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Other made up articles, including dress patterns.
63.07
- Floor-cloths, dish-cloths, dusters and similar cleaning

cloths .
kg
20
20
6307.2000.00
- Life-jackets and life-belts..
kg
6307.9000.00
- Other.....
kg
20
20
kg
20
20
kg
20
20
6307.1000.00
II. - SETS
63.08
6308.0000.00
- Sets consisting of woven fabric and yarn,

whether or not with accessories, for making up
into rugs, tapestries, embroidered table cloths
or serviettes, or similar textile articles, put up
in packings for retail sale...
III. - WORN CLOTHING AND WORN TEXTILE ARTICLES;
RAGS
63.09
6309.0000.00
63.10
- Worn clothing and other worn articles...

Used or new rags, scrap twine, cordage, rope and
cables and worn out articles of twine, cordage,
rope or cables, of textile materials.
- Sorted:
6310.1000.11
-- Mutilated Rags..
kg
6310.1000.19
-- Other...
kg
20
20
- Other:
6310.9000.91
-- Mutilated Rags.......
kg
6310.9000.99
-- Other..
kg
20
20
315
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.
(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 heading 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); 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 heading 64.06, the term 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 heading 96.06.
3.- For the purposes of this Chapter :

(a) the terms rubber and plastics include woven fabrics or other textile products with an external layer of rubber or plastics being
visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term leather refers to the goods of headings 41.07 and 41.12 to 41.14.
4.- Subject to Note 3 to this Chapter :
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being
taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(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 purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression sports footwear applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, 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.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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.
64.01
- Footwear incorporating a protective metal toe-cap:

6401.1000.11
-- Safety footwear of a kind used in oil industry.
6401.1000.12
-- Imported CKD (completely knocked down) or blank by

established footwear assemblers/manufacturers
6401.1000.19
-- Other, including fully built .
316
2u
20
20
2u
2u
20
20
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/
Levy VAT
2012
- Other:
-- Covering the ankle but not covering the knee :
6401.9200.94
--- Safety footwear of a kind used in oil industry
2u
20
20
6401.9200.95
--- Imported CKD (completely knocked down) or blank by

2u
--- Other, including fully built.
2u
20
20
6401.9200.96
-- Other:
6401.9900.96
--- Safety footwear of a kind used in oil industry....
2u
20
20
6401.9900.97
--- Imported CKD (completely knocked down) by established

footwear assemblers /manufacturers.
2u
--- Other, including fully built..
2u
20
20
2u
2u
20
20

2u
2u
20
20

2u
2u
20
20
6401.9900.99
64.02
Other footwear with outer soles and uppers of

rubber or plastics.
- Sports footwear:
-- Ski-boots, cross-country ski footwear and snowboard boots :
6402.1200.13
6402.1200.14

footwear assemblers /manufacturers..
-- Other:
6402.1900.15
6402.1900.19
-- Footwear with upper straps or thongs assembled to the

sole by means of plugs:
6402.2000.21
6402.2000.29
- Other Footwear:
-- Covering the ankle:
6402.9100.92
2u
20
20
6402.9100.93

2u
2u
20
20
6402.9100.94
317
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
DESCRIPTION
SU
6402.9900.95
2u
20
20
6402.9900.96

2u
2u
20
20

2u
2u
20
20

2u
2u
20
20
-- Imported CKD (completely knocked down) by established

2u
-- Other, including fully built...
2u
20
20
2u
20
20
footwear assemblers /manufacturers... . .
2u
6403.4000.49
2u
20
20
6403.5100.52
- Other footwear with outer soles of leather:

2u
20
20

footwear assemblier or manufacturers....
2u
2u
20
20
H.S. CODE
-- Other:
6402.9900.99
Footwear with outer soles of rubber, plastics, leather

or composition leather and uppers of leather.
64.03
- Sports footwear:
-- Ski-boots, cross-country ski footwear and snowboard
boots:
6403.1200.13
6403.1200.14
-- Other:
6403.1900.15
6403.1900.19
- Footwear with outer soles of leather, and uppers which

consist ofleather straps across the instep and around
the big toe:
6403.2000.21
6403.2000.29
- Other footwear, incorporating a protective metal toe-cap:

6403.4000.41
-- Safety footwear of a kind used in oil company....
6403.4000.42
6403.5100.53
6403.5100.54
318
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
-- Other:
6403.5900.55
--- Safety footwear of a kind used in oil industry..
2u
20
20
6403.5900.56

2u
2u
20
20
6403.5900.59
- Other footwear:
6403.9500.92
2u
20
20
6403.9500.93

2u
2u
20
20
6403.9500.94

-- Other:
6403.9900.95
2u
20
20
6403.9900.96

footwear assemblers /manufacturers....
2u
2u
20
20
2u
2u
20
20
5
20
5
5
6403.9900.99

Footwear with outer soles of rubber, plastics, leather
or composition leather and uppers of textile materials.
64.04
- Footwear with outer soles of rubber or plastics:
6404.1100.12
-- Sports footwear; tennis shoes, basketball shoes, gym shoes,

training shoes and the like:
6404.1100.13

-- Other:
6404.1900.14

2u
--- Other, including fully built...
2u
5
20
6404.1900.19
- Footwear with outer soles of leather or composition leather:

6404.2000.21
-- Safety footwear of a kind used in oil industry....
2u
20
20
6404.2000.22

2u
2u
20
20
6404.2000.29
319
HEADING
H.S. CODE
64.05
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Other footwear.
- With uppers of leather or composition leather:
6405.1000.11
-- Safety footwear of a kind used in oil industry.
2u
20
20
6405.1000.12

footwear assemblers /manufacturers.....
-- Other, including fully built..
2u
2u
20
20
6405.1000.19
- With uppers of textile materials:

6405.2000.21
-- Safety footwear of a kind used in oil industry.....
2u
20
20
6405.2000.22

footwear assemblers /manufacturers
2u
-- Other, including fully built.....
2u
20
20
6405.2000.29
- Other:
6405.9000.91
-- Safety footwear of a kind used in oil industry......
2u
20
20
6405.9000.92

2u
2u
20
20
6405.9000.99
64.06
Parts of footwear (including uppers whether or

not attached to soles other than outer soles);
removable insoles, heel cushions and similar
articles; gaiters, leggings and similar articles,
and parts thereof.
6406.1000.00
- Uppers and parts thereof, other than stiffeners
kg
6406.2000.00
- Outer soles and heels, of rubber or plastics.
kg
kg
- Other:
6406.9100.00
-- Of wood ..
-- Of other materials:
6406.9910.00
--- Gaiters, Spats and similar articles, and parts thereof....
kg
6406.9920.00
--- Asseblings composed of uppers attached to outer soles

made of materials other than metals
kg
--- Other
kg
6406.9990.00
320
Chapter 65
Headgear and parts thereof
Notes.
(a) Worn headgear of heading 63.09;
(b) Asbestos headgear (heading 68.12); or
(c) Dolls' hats, other toy hats or carnival articles of Chapter 95.
2.- Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.
HEADING
H.S. CODE
DESCRIPTION
SU
65.01
6501.0000.00
- Hat-forms, hat bodies and hoods of felt, neither

blocked to shape nor with made brims;
plateaux and manchons (including slit
manchons), of felt...
kg
- Hat-shapes, plaited or made by assembling

strips of any material, neither blocked to
shape, nor with made brims, nor lined,
nor trimmed....
kg
kg
20
20
65.02
6502.0000.00
[65.03]
65.04
2008/ 2010/
2009
2011/ Levy VAT
2012
Reserved.
6504.0000.00
65.05
- Hats and other headgear, plaited or made by

assembling strips of any material, whether
or not lined or trimmed......
Hats and other headgear, knitted or crocheted, or
made up from lace, felt or other textile fabric, in
the piece (but not in strips), whether or not lined
or trimmed; hair-nets of any material, whether
or not lined or trimmed.
6505.1000.00
- Hair-nets .....
kg
20
20
6505.9000.00
- Other..
kg
20
20
65.06
Other headgear, whether or not lined or trimmed.

6506.1000.00
- Safety headgear.....
- Other:
65.07
6506.9100.00
-- Of rubber or of plastics...
kg
20
20
6506.9900.00
-- Of other materials.......
kg
20
20
6507.0000.00
- Head-bands, linings, covers, hat foundations,

hat frames, peaks and chinstraps, for
headgear..
kg
321
Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks,
whips, riding-crops and parts thereof
Notes.
1. -
This Chapter does not cover:

(a)
(b)
(c)
2. -
Measure walking-sticks or the like (heading 90.17);

Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella
cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are
to be classified separately and are not to be treated as forming part of those articles.
HEADING
H.S. CODE
DESCRIPTION
66.01
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar
umbrellas).
6601.1000.00
- Garden or similar umbrellas ..
20
20
- Other:
66.02
6601.9100.00
-- Having a telescopic shaft
20
20
6601.9900.00
-- Other ..
20
20
6602.0000.00
- Walking-sticks, seat-sticks, whips, riding-crops

and the like ....
20
20
- Umbrella frames, including frames mounted on shafts

(sticks)
kg
- Other....
kg
66.03
Parts, trimmings and accessories of articles of

heading 66.01 or 66.02.
6603.2000.00
6603.9000.00
322
Chapter 67
Prepared feathers and down and articles made of feathers or of down;
artificial flowers; articles of human hair
Notes.
1. -
2. -
3. -

(a)
Straining cloth of human hair (heading 59.11);
(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 sieves (Chapter 96).
Heading 67.01 does not cover:
(a)
Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);
(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 heading 67.02.
(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.
HEADING
67.01
H.S. CODE
6701.0000.00
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Skins and other parts of birds with theirfeathers

or down, feathers, parts of feathers, down and
articles thereof (other than goods of heading
05.05 and worked quills and scapes) .
kg
20
20
Artificial flowers, foliage and fruit and parts

thereof; articles made of artificial flowers,
foliage or fruit.
67.02
67.03
DESCRIPTION
6702.1000.00
- Of plastics
kg
20
20
6702.9000.00
- Of other materials..
kg
20
20
6703.0000.00
- Human hair, dressed, thinned, bleached or

otherwise worked; wool or other animal hair or
other textile materials, prepared for use in
making wigs or the like..
Wigs, false beards, eyebrows and eyelashes,
switches and the like, of human or animal hair or
of textile materials; articles of human hair not
kg
20
20
67.04
- Of synthetic textile materials:

6704.1100.00
6704.1900.00
-- Complete wigs...
-- Other...
kg
20
20
kg
20
20
6704.2000.00
- Of human hair
kg
20
20
6704.9000.00
- Of other materials....
kg
20
20
323
Section XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR
SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
Chapter 68
Articles of stone, plaster, cement, asbestos,
mica or similar materials
Notes.
1. -
2. -

(a)
Goods of Chapter 25;
(b)
Coated impregnated or covered paper and paperboard of heading 48.5 or 48.11 (for example, paper coated
with mica powder or graphite, bituminised or asphalted paper and paperboard);
(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 heading 84.42;
(g)
Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(h)
Dental burrs (heading 90.18);
(ij)
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 heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for
example, buttons), 96.09 (for example, slate pencils), or 96.5 (for example, drawing slates); or
(n)
Articles of Chapter 97 (for example, works of art).
In heading 68.02 the expression worked monumental or building stone applies not only to the varieties of stone
referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and
steatite) similarly worked; it does not, however, apply to slate.
324
HEADING
H.S. CODE
DESCRIPTION
68.01
6801.0000.00
- Setts, curbstones and flagstones, of natural

stone (except slate)......
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
kg
kg
20
20
Worked monumental or building stone (except

slate) and articles thereof, other than goods of
heading 68.01; mosaic cubes and the like, of
natural stone (including slate), whether or not on
a backing; artificially coloured granules,
chippings and powder, of natural stone
(including slates).
68.02
6802.1000.00
- Tiles, cubes and similar articles, whether or not rectangular

(including square), the largest surface area of which is
capable of being enclosed in a square the side of which is
less than 7 cm; artificially coloured granules, chippings and
powder ..
- Other monumental or building stone and articles thereof,
simply cut or sawn, with a flat or even surface:
6802.2100.00
-- Marble, travertine and alabaster...
kg
20
20
6802.2300.00
-- Granite.....
kg
20
20
6802.2900.00
-- Other stone....
kg
20
20
- Other:
6802.9100.00
-- Marble, travertine and alabaster...
kg
20
20
6802.9200.00
-- Other calcareous stone....
kg
20
20
6802.9300.00
-- Granite....
kg
20
20
-- Other stone:
68.03
6802.9910.00
--- Steatire......
kg
20
20
6802.9990.00
--- Other.
kg
20
20
6803.0000.00
- Worked slate and articles of slate or of

agglomerated slate..........
kg
20
20
325
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Millstones, grindstones, grinding wheels and the

like, without frameworks, for grinding,
sharpening, polishing, trueing or cutting, hand
sharpening or polishing stones, and parts
thereof, of natural stone, of agglomerated
natural or artificial abrasives, or of ceramics,
with or without parts of other materials.
68.04
6804.1000.00
- Millstones and grindstones for milling, grinding or

pulping ..
kg
- Other millstones, grindstones, grinding wheels and the like:

6804.2100.00
-- Of agglomerated synthetic or natural diamond
kg
6804.2200.00
-- Of other agglomerated abrasives or of ceramics.
kg
6804.2300.00
-- Of natural stone .....
kg
6804.3000.00
- Hand sharpening or polishing stones...
kg
68.05
Natural or artificial abrasive powder or grain, on

a base of textile material, of paper, of
paperboard or of other materials, whether or not
cut to shape or sewn or otherwise made up.
6805.1000.00
- On a base of woven textile fabric only.
kg
6805.2000.00
- On a base of paper or paperboard only.
kg
6805.3000.00
- On a base of other materials..
kg
- Slag wool, rock wool and similar mineral wools (including

intermixtures thereof), in bulk, sheets or rolls
kg
- Exfoliated vermiculite, expanded clays, foamed slag and

similar expanded mineral materials (including intermixtures
thereof)
kg
- Other. ...
kg
20
20
68.06
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, soundinsulating or sound-absorbing mineral materials,
other than those of heading 68.11 or 68.12 or of
Chapter 69.
6806.1000.00
6806.2000.00
6806.9000.00
326
HEADING
H.S. CODE
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Articles of asphalt or of similar material (for

example, petroleum bitumen or coal tar pitch).
68.07
68.08
DESCRIPTION
6807.1000.00
- In rolls......
kg
10
20
6807.9000.00
- Other...
kg
20
20
6808.0000.00
- Panels, boards, tiles, blocks and similar articles

of vegetable fibre, of straw or of shavings,
chips, particles, sawdust or other waste, of
wood, agglomerated with cement, plaster or
other mineral binders.
kg
20
20
68.09
Articles of plaster or of compositions based on

plaster.
- Boards, sheets, panels, tiles and similar articles,
not ornamented:
6809.1100.00
-- Faced or reinforced with paper or paperboard only..
kg
20
20
6809.1900.00
-- Other......
kg
20
20
6809.9000.00
- Other articles ........
kg
20
20
68.10
Articles of cement; of concrete or of artificial

stone, whether or not reinforced.
- Tiles, flagstones, bricks and similar articles:
6810.1100.00
-- Building blocks and bricks
kg
20
20
6810.1900.00
-- Other....
kg
20
20
-- Prefabricated structural components for building

or civil engineering.......
kg
20
20
-- Other.....
kg
20
20
kg
20
20
- Other articles:
6810.9100.00
6810.9900.00
68.11
Articles of asbestos-cement, of cellulose fibrecement or the like.

6811.4000.00
- Containing asbestos.....
327
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
- Not Containing asbestos:

6811.8100.00
-- Corrugated sheets........
kg
20
20
6811.8200.00
-- Other sheets, panels, tiles and similar articles
kg
20
20
-- Tubes, pipes and tube or pipe fittings:

6811.8310.00
--- Water pipes and accessories...
kg
20
20
6811.8390.00
--- Other pipes & accessories...
kg
20
20
6811.8900.00
-- Other articles .......
kg
20
20
kg
20
20
68.12
Fabricated asbestos fibres; mixtures with a basis

of asbestos or with a basis of asbestos and
magnesium carbonate; articles of such mixtures
or of asbestos (for example, thread, woven fabric,
clothing, headgear, footwear, gaskets), whether
or not reinforced, other than goods of heading
68.11 or 68.13.
6812.8000.00
- Of crocidolite ...
- Other:
6812.9100.00
-- Clothing, clothing accessories, footwear and headgear .
kg
20
20
6812.9200.00
-- Paper, millboard and felt
kg
20
20
6812.9300.00
-- Compressed asbestos fibre jointing, in sheets or rolls
kg
20
20
6812.9900.00
-- Other..
kg
20
20
kg
68.13
Friction material and articles thereof (for

example, sheets, rolls, strips, segments, discs,
washers, pads), not mounted, for brakes, for
clutches or the like, with a basis of asbestos, of
other mineral substances or of cellulose, whether
or not combined with textile or other materials.
6813.2000.00
- Containing asbestos..
- Not containing asbestos:
6813.8100.00
-- Brake linings and pads........
kg
6813.8900.00
-- Other....
kg
328
HEADING
H.S. CODE
68.14
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Worked mica and articles of mica, including

agglomerated or reconstituted mica, whether or
not on a support of paper, paperboard or other
materials.
6814.1000.00
6814.9000.00
68.15
- Plates, sheets and strips of agglomerated or reconstituted

mica, whether or not on a support ...
kg
20
20
- Other...
kg
20
20
Articles of stone or of other mineral substances

(including carbon fibres, articles of carbon fibres
and articles of peat), not elsewhere specified or
included.
6815.1000.00
- Non-electrical articles of graphite or other carbon ...
kg
20
20
6815.2000.00
- Articles of peat ..
kg
20
20
- Other articles:
6815.9100.00
-- Containing magnesite, dolomite or chromite..
kg
20
20
6815.9900.00
-- Other ..
kg
20
20
329
Chapter 69
Ceramic Products
Notes.
1. -
This Chapter applies only to ceramic products which have been fired after shaping. Headings 69.04 to 69.14 apply
only to such products other than those classifiable in headings 69.01 to 69.03.
2. -

(a)
Products of heading 28.44;
(b)
Articles of heading 68.04;
(c)
Articles of Chapter 71 (for example, imitation jewellery);
(d)
Cermets of heading 81.13;
(e)
(f)
Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(g)
Artificial teeth (heading 90.21);
(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 heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or
(m)
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy
VAT
2012
I. - GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR

SILICEOUS EARTHS, AND REFRACTORY GOODS
69.01
6901.0000.00
- Bricks, blocks, tiles and other ceramic goods of

siliceous fossil meals (for example, kieselguhr,
tripolite or diatomite) or of similar siliceous
earths .....
kg
20
20
- Containing by weight, singly or together, more than 50% of

the elements Mg, Ca or Cr, expressed as MgO, CaO
or Cr2O3 .
kg
20
20
- Containing by weight more than 50% of alumina (Al2O3), of

Silica (SiO2) or of a mixture or compound of these
products .....
kg
20
20
- Other..
kg
20
20
Refractory bricks, blocks, tiles and similar

refractory ceramic constructional goods, other than
those of siliceous fossil meals or similar siliceous
earths.
69.02
6902.1000.00
6902.2000.00
6902.9000.00
330
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/
Levy
VAT
2012
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.
69.03
6903.1000.00
6903.2000.00
6903.9000.00
- Containing by weight more than 50% of graphite or other

carbon or of a mixture of these products
kg
20
20
- Containing by weight more than 50% of alumina (Al2O3), or of

a mixture or compound of alumina and of silica (SiO2)
kg
20
20
- Other..
kg
20
20
II. - OTHER CERAMIC PRODUCTS

Ceramic building bricks, flooring blocks, support
or filler tiles and the like.
69.04
6904.1000.00
- Building Bricks......
500u
20
20
6904.9000.00
- Other ......
kg
20
20
Roofing tiles, chimney-pots, cowls, chimney liners,

architectural ornaments and other ceramic
constructional goods
69.05
69.06
6905.1000.00
- Roofing tiles ..
kg
20
20
6905.9000.00
- Other ....
kg
20
20
6906.0000.00
- Ceramic pipes, conduits, guttering and pipe

fittings .
kg
20
20
- Tiles, cubes and similar articles, whether or not rectangular,

the largest surface area of which is capable of being
enclosed in a square the side of which is less than 7cm .
m2
20
20
20
- Other. ....
m2
20
20
20
- Tiles, cubes and similar articles, whether or not rectangular,

the largest surface area of which is capable of being
enclosed in a square the side of which is less than 7cm..
m2
20
20
20
- Other..
m2
20
20
20
69.07
Unglazed ceramic flags and paving, hearth or wall

tiles; unglazed ceramic mosaic cubes and the like,
whether or not on a backing.
6907.1000.00
6907.9000.00
69.08
Glazed ceramic flags and paving, hearth or wall

tiles; glazed ceramic mosaic cubes and the like,
whether or not on a backing.
6908.1000.00
6908.9000.00
331
HEADING
H.S. CODE
69.09
DESCRIPTION
SU
2008/ 2010/
2009
2011/
Levy
VAT
2012
Ceramic wares for laboratory, chemical or other

technical uses; ceramic troughs, tubs and similar
receptacles of a kind used in agriculture; ceramic
pots, jars and similar articles of a kind used for
the conveyance or packing of goods.
- Ceramic wares for laboratory, chemical or other technical
uses:
6909.1100.00
-- Of porcelain or china
kg
6909.1200.00
-- Articles having a hardness equivalent to 9 or more on the

Mohs scale...
kg
6909.1900.00
-- Other......
kg
6909.9000.00
- Other....
kg
Ceramic sinks, wash basins, wash basin pedestals,

baths, bidets, water closet pans, flushing cisterns,
urinals and similar sanitary fixtures.
69.10
6910.1000.00
- Of porcelain or china.......
20
20
20
6910.9000.00
- Other...
20
20
20
69.11
Tableware, kitchenware, other household articles

and toilet articles, of porcelain or china.
6911.1000.00
- Tableware and kitchenware......
kg
20
20
6911.9000.00
- Other...
kg
20
20
69.12
- Ceramic tableware, kitchenware, other household

articles and toilet articles, other than of
porcelain or china:
6912.0010.00
-- Tableware and kitchenware
kg
20
20
6912.0090.00
-- Other ....
kg
20
20
69.13
Statuettes and other ornamental ceramic articles.

6913.1000.00
- Of porcelain or China ....
kg
20
20
6913.9000.00
- Other ......
kg
20
20
69.14
Other ceramic articles.

6914.1000.00
- Of porcelain or china .
kg
20
20
6914.9000.00
- Other .
kg
20
20
332
Chapter 70
Glass and glassware
Notes.
1. -

(a)
(b)
(c)
(d)
(e)
(f)
(g)
2. -
Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of
powder, granules or flakes);
Articles of Chapter 71 (for example, imitation jewellery);
Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of
heading 85.47;
Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers,
barometers, hydrometers or other articles of Chapter 90;
Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed
light source, or parts thereof of heading 94.05;
Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes
without mechanisms for dolls or for other articles of Chapter 95); or
Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
For the purposes of headings 70.03, 70.04 and 70.05:

(a)
(b)
(c)
glass is not regarded as worked by reason of any process it has undergone before annealing;
cutting to shape does not affect the classification of glass in sheets;
the expression absorbent, reflecting or non-reflecting layer means a microscopically thin coating or 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 heading 70.06 remain classified in that heading whether or not they have the character of
articles.
4. -
For the purposes of heading 70.19, the expression 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 (K20 or Na20) content
exceeding 5% by weight or a boric oxide (B203) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06.
5. -
Throughout the Nomenclature, the expression glass includes fused quartz and other fused silica.
Subheading Note.
1. -
For the purposes of subheading 7013.22, 7013.33, 7013.41 and 7013.91, the expression lead crystal means only glass
having a minimum lead monoxide (PbO) content by weight of 24%.
333
2008/ 2010/
2009
2011/ Levy VAT
2012
HEADING
H.S. CODE
DESCRIPTION
SU
70.01
7001.0000.00
- Cullet and other waste and scrap of glass; glass

in the mass.....
kg
70.02
Glass in balls (other than microspheres of heading

70.18), rods or tubes, unworked.
7002.1000.00
- Balls...
kg
7002.2000.00
- Rods...
kg
- Tubes:
7002.3100.00
-- Of fused quartz or other fused silica....
kg
20
20
7002.3200.00
-- Of other glass having a linear coefficient of expansion not

exceeding 5x5-6 per Kelvin within a temperature range
of 00C to 3000C ..
kg
20
20
-- Other ....
kg
20
20
-- Coloured throughout the mass (body tinted), opacified, flashed

or having an absorbent, reflecting or non-reflecting layer
m2
20
20
7003.1900.00
-- Other..
m2
20
20
7003.2000.00
- Wired sheets..
m2
20
20
7003.3000.00
- Profiles....
m2
20
20
- Glass, coloured throughout the mass (body tinted), opacified,

flashed or having an absorbent, reflecting or non-reflecting
layer...
m2
20
20
- Other glass...
m2
20
20
7002.3900.00
70.03
Cast glass and rolled glass, in sheets or profiles,

whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked.
- Non-wired sheets:
7003.1200.00
70.04
Drawn glass and blown glass, in sheets, whether or

not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked.
7004.2000.00
7004.9000.00
334
HEADING
H.S. CODE
70.05
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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.
7005.1000.00
- Non-wired glass, having an absorbent, reflecting or nonreflecting layer.....
m2
-- Coloured throughout the mass (body tinted), opacified, flashed

or merely surface ground .
m2
7005.2900.00
-- Other..
m2
20
20
7005.3000.00
- Wired glass....
m2
20
20
7006.0000.00
- Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enamelled or otherwise
worked, but not framed or fitted with other
materials....
kg
20
-- Of size and shape suitable for incorporation in vehicles,

aircraft, spacecraft or vessels..
kg
20
20
-- Other..
m2
20
20
-- Of size and shape suitable for incorporation in vehicles, air

craft, space craft or vessels
kg
20
20
7007.2900.00
-- Other.......
m2
20
20
7008.0000.00
- Multiple-walled insulating units of glass..
kg
20
20
- Other non-wired glass:

7005.2100.00
70.06
70.07
Safety glass, consisting of toughened (tempered) or

laminated glass :
- Toughened (tempered) safety glass:
7007.1100.00
7007.1900.00
- Laminated safety glass:

7007.2100.00
70.08
70.09
Glass mirrors, whether or not framed, including

rear-view mirrors.
- Rear-view mirrors for vehicles:
7009.1010.00
-- Rear view mirrows for motor cycles and bicycles..
kg
20
20
7009.1090.00
-- Rear view mirrows for other motor cycles....
kg
20
20
335
HEADING
H.S. CODE
2008/ 2010/
2009
2011/ Levy VAT
2012
DESCRIPTION
SU
7009.9100.00
-- Unframed....
kg
20
20
7009.9200.00
-- Framed...
kg
20
20
- Other:
70.10
Carboys, bottles, flasks, jars, pots, phials,

ampoules and other containers, of glass, of a kind
used for the conveyance or packing of goods;
preserving jars of glass; stoppers, lids and other
closures, of glass.
7010.1000.00
- Ampoules.
kg
7010.2000.00
- Stoppers, lids and other closures ..
kg
- Other :
-- Of a capacity exceeding 1 litres:
7010.9011.00
--- Carboys, bottles and flasks ..
kg
7010.9012.00
--- Jars, pots and similar containers, including preserving

jars ....
kg
--- Other...
kg
---- Glass bottle of a capacity not exceeding 150ml

(0.15litres) ....
kg
7010.9021.29
---- Other....
kg
10
7010.9022.00

jars ...
kg
10
--- Other ....
kg
10
7010.9019.00
-- Of a capacity exceeding 0.33 litres but not exceeding 1 litre :

--- Carboys, bottles and flasks:
7010.9021.22
7010.9029.00
-- Of a capacity exceeding 0.15 litres but not exceeding

0.33 litres:
7010.9031.00
--- Carboys, bottles and flasks ....
kg
7010.9032.00

jars ..
kg
336
HEADING
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
7010.9039.00
--- Other ...
kg
-- Of a capacity not exceeding 0.15 litres:

7010.9041.00
--- Carboys, bottles and flasks ...
kg
7010.9042.00

jars .
kg
--- Other ...
kg
7010.9049.00
70.11
Glass envelopes (including bulbs and tubes), open,

and glass parts thereof, without fittings, for
electric lamps, cathode-ray tubes or the like.
7011.1000.00
- For electric lighting....
kg
20
20
7011.2000.00
- For cathode-ray tubes......
kg
20
20
7011.9000.00
- Other.......
kg
20
20
kg
20
20
[70.12]
Reserved.
70.13
Glassware of a kind used for table, kitchen, toilet,

office, indoor decoration or similar purposes (other
than that of heading 70.5 or 70.18).
7013.1000.00
- Of glass-ceramics ........
- Stemware drinking glasses, other than of glass-ceramics:
7013.2200.00
-- Of lead crystal ...
kg
20
20
7013.2800.00
-- other .....
kg
20
20
- Other drinking glasses, other than of glass ceramics:

7013.3300.00
-- Of lead crystal.....
kg
20
20
7013.3700.00
-- Other...
kg
20
20
Glassware of a kind used for table (other than drinking glasses)

or kitchen purposes, other than of glass-ceramics:
7013.4100.00
-- Of lead crystal ...
kg
20
20
7013.4200.00
-- Of glass having a linear coefficient of expansion not

of OoC to 300oC.
kg
20
20
-- Other ....
kg
20
20
7013.4900.00
337
HEADING
H.S. CODE
2008/ 2010/
2009
2011/ Levy VAT
2012
DESCRIPTION
SU
7013.9100.00
-- Of lead crystal ....
kg
20
20
7013.9900.00
-- Other .....
kg
20
20
7014.0000.00
- Signalling glassware and optical elements of

glass (other than those of heading 70.15), not
optically worked..............................................
kg
20
20
- Other glassware:
70.14
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.
70.15
7015.1000.00
- Glasses for corrective spectacles ....
kg
7015.9000.00
- Other ...
kg
20
20
- Glass cubes and other glass smallwares, whether or not on a

backing, for mosaics or similar decorative purposes.
kg
20
20
- Other.....
kg
20
20
70.16
Paving blocks, slabs, bricks, squares, tiles and

other articles of pressed or moulded glass, whether
or not wired, of a kind used for building or
construction purposes; glass cubes and other glass
smallwares, whether or not on a backing, for
mosaic or similar decorative purposes; leaded
lights and the like; multicellular or foam glass in
blocks, panels, plates, shells or similar forms.
7016.1000.00
7016.9000.00
70.17
Laboratory, hygienic or pharmaceutical glassware,

whether or not graduated or calibrated.
7017.1000.00
- Of fused quartz or other fused silica .
kg
7017.2000.00
- Of other glass having a linear coefficient of expansion not

of OoC to 300oC ....
kg
- Other.......
kg
7017.9000.00
338
HEADING
H.S. CODE
70.18
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
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 1mm in diameter.
7018.1000.00
- Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares...
kg
20
20
7018.2000.00
- Glass microspheres not exceeding 1mm in diameter ...
kg
20
20
7018.9000.00
- Other .........
kg
20
20
Glass fibres (including glass wool) and articles

thereof (for example, yarn, woven fabrics).
70.19
- Silvers, rovings, yarn and chopped strands:

7019.1100.00
-- Chopped strands, of a length of not more than 50mm...
kg
7019.1200.00
-- Rovings.
kg
7019.1900.00
-- Other.
kg
- Thin sheets (voiles), webs, mats, mattresses, boards and

similar nonwoven products:
7019.3100.00
-- Mats..
kg
20
20
7019.3200.00
-- Thin sheets (voiles)..
kg
20
20
7019.3900.00
-- Other ...
kg
20
20
7019.4000.00
- Woven fabrics of rovings...
kg
20
20
70.20
7019.5100.00
-- Of a width not exceeding 30cm ..
kg
20
20
7019.5200.00
-- Of a width exceeding 30cm, plain weave, weighing less than

250 g/m2, of filaments measuring per single yarn not more
than 136 tex...
kg
7019.5900.00
-- Other.....
kg
20
20
7019.9000.00
- Other........
kg
20
20
7020.0000.00
- Other articles of glass ....
kg
20
20
339
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. -
2.
Subject
(a)
(b)
(A)
(B)
to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
Of precious metal or of metal clad with precious metal, are to be classified in this Chapter.
Heading 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with
precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for
example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such
articles
Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other
than as minor constituents).
3. -

(a)
Amalgams of precious metal, or colloidal precious metal (heading 28.43);
(b)
Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c)
Goods of Chapter 32 (for example, lustres);
(d)
Supported catalysts (heading 38.15);
(e)
Articles of heading 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42;
(f)
Articles of heading 43.03 or 43.04;
(g)
Goods of Section XI (textiles and textile articles);
(h)
Footwear, headgear or other articles of Chapter 64 or 65;
(ij)
Umbrellas, walking-sticks or other articles of Chapter 66;
(k)
Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semiprecious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi
precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or
parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones
(natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires
and diamonds for styli (heading 85.22);
(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 (heading 97.03), collectors pieces (heading 97.05) or antiques of an age
exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semiprecious stones.
4. -
(A)
The expression precious metal means silver, gold and platinum.
(B)
The expression platinum means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(C)
The expression precious or semi-precious stones does not include any of the substances specified in Note 2
(b) to Chapter 96.
.
(*) The underlined portion of this Note constitutes an optional text.
340
5. -
For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing
precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by
weight, of the alloy. Alloys of precious metal are to be classified according to the following rules:
(a)
(b)
(c)
An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;

An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of
platinum, is to be treated as an alloy of gold;
Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6. -
Except where the context otherwise requires, any reference in 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 the Nomenclature the expression metal clad with precious metal means material made with a base of
metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar
mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also
covers base metal inlaid with precious metal.
Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are to be classified in that
heading and in no other heading of the Nomenclature.
8. -
9. -
For the purposes of heading 71.13, the expression articles of jewellery means:
(a)
(b)
5. -
Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watchchains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for
example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer
beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semiprecious
stones, synthetic or reconstructed precious or semiprecious stones, tortoise shell, mother-of-pearl, ivory,
natural or reconstituted amber, jet or coral.
For the purposes of heading 71.14, the expression 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 heading 71.17, the expression imitation jewellery means articles of jewellery within the meaning
of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hairslides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or 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. -
2. 3. -
For the purposes of subheadings 756.5, 758.11, 715.11, 715.21, 715.31 and 715.41, the expressions powder and in
powder form mean products of which 90% or more by weight passes through a sieve having a mesh aperture of
0.5mm.
Notwithstanding the provisions of Chapter Note 4 (B), for the purposes of subheadings 715.11 and 715.19, the
expression platinum does not include iridium, osmium, palladium, rhodium or ruthenium.
For the classification of alloys in the subheadings of heading 71.5, each alloy is to be classified with that metal,
platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these
metals.
341
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
I. - NATURAL OR CULTURED PEARLS AND PRECIOUS OR

SEMI-PRECIOUS STONES
71.01
Pearls, natural or cultured, whether or not

worked or graded but not strung, mounted or set;
pearls, natural or cultured, temporarily strung
for convenience of transport.
7101.1000.00
- Natural pearls....
kg
- Cultured pearls:
7101.2100.00
-- Unworked.....
kg
7101.2200.00
-- Worked......
kg
carat
71.02
Diamonds, whether or not worked, but not

mounted or set.
7102.1000.00
- Unsorted....
- Industrial:
7102.2100.00
-- Unworked or simply sawn, cleaved or bruted..
carat
7102.2900.00
-- Other.
carat
- Non-industrial:
7102.3100.00
-- Unworked or simply sawn, cleaved or bruted..
carat
7102.3900.00
-- Other......
carat
kg
71.03
Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded
but not strung, mounted or set; ungraded
precious stones (other than diamonds) and semiprecious stones, temporarily strung for
convenience of transport.
7103.1000.00
- Unworked or simply sawn or roughly shaped

- Otherwise worked:
7103.9100.00
-- Rubies, sapphires and emeralds
carat
7103.9900.00
-- Other....
carat
342
HEADING
H.S. CODE
71.04
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded

but not strung, mounted or set; ungraded
synthetic or reconstructed precious or semiprecious stones, temporarily strung for
convenience of transport.
7104.1000.00
- Piezo-electric quartz....
kg
7104.2000.00
- Other, unworked or simply sawn or roughly shaped
kg
7104.9000.00
- Other....
kg
Dust and powder of natural or synthetic precious

or semi precious stones.
71.05
7105.1000.00
- Of diamonds...
carat
7105.9000.00
- Other
kg
kg
II. - PRECIOUS METALS AND METALS CLAD WITH

PRECIOUS METAL.
71.06
Silver (including silver plated with gold or

platinum), unwrought or in semi-manufactured
forms, or in powder form.
7106.1000.00
- Powder.....
- Other:
71.07
7106.9100.00
-- Unwrought.....
kg
7106.9200.00
-- Semi-manufactured.....
kg
7107.0000.00
- Base metals clad with silver, not further worked

than semi-manufactured.....
kg
71.08
Gold (including gold plated with platinum)

unwrought or in semi-manufactured forms, or in
powder form.
- Non-monetary:
7108.1100.00
-- Powder...
kg
7108.1200.00
-- Other unwrought forms...
kg
343
HEADING
71.09
2008/ 2010/
2009
2011/ Levy VAT
2012
H.S. CODE
DESCRIPTION
SU
7108.1300.00
-- Other semi-manufactured forms..
kg
7108.2000.00
- Monetary.
kg
7109.0000.00
- Base metals or silver, clad with gold, not

further worked than semi-manufactured
kg
71.10
Platinum, unwrought or in semi-manufactured

forms, or in powder form.
- Platinum:
7110.1100.00
-- Unwrought or in powder form...
kg
7110.1900.00
-- Other....
kg
- Palladium:
7110.2100.00
-- Unwrought or in powder form..
kg
7110.2900.00
-- Other ...
kg
- Rhodium:
7110.3100.00
-- Unwrought or in powder form.
kg
7110.3900.00
-- Other.
kg
- Iridium, osmium and ruthenium:
71.11
7110.4100.00
-- Unwrought or in powder form..
kg
7110.4900.00
-- Other..
kg
7111.0000.00
- Based metals, silver or gold, clad with

platinum, not further worked than semimanufactured......
kg
kg
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.
71.12
7112.3000.00
- Ash containing precious metal or precious metal

compounds.....
344
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other:
7112.9100.00
7112.9200.00
7112.9900.00
-- Of gold, including metal clad with gold but excluding

sweepings containing other precious metals
kg
-- Of platinum, including metal clad with platinum but

excluding sweepings containing other precious metals....
kg
-- Other......
kg
-- Of silver, whether or not plated or clad with other

precious metal
kg
20
20
-- Of other precious metal, whether or not plated or clad with

precious metal........
kg
20
20
- Of base metal clad with precious metal ..
kg
20
20
-- Of silver, whether or not plated or clad with other precious

metal ...
kg
20
20
-- Of other precious metal, whether or not plated or clad with

precious metal .
kg
20
20
- Of base metal clad with precious metal..
kg
20
20
III. - JEWELLERY, GOLDSMITHS AND SILVERSMITHS

WARES AND OTHER ARTICLES.
71.13
Articles of jewellery and parts thereof, of precious

metal or of metal clad with precious metal.
- Of precious metal whether or not plated or clad with
precious metal:
7113.1100.00
7113.1900.00
7113.2000.00
71.14
Articles of goldsmiths or silversmiths wares and

parts thereof, of precious metal or of metal clad
with precious metal.
- Of precious metal whether or not plated or clad with precious
metal:
7114.1100.00
7114.1900.00
7114.2000.00
345
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Other articles of precious metal or of metal clad

with precious metal.
71.15
7115.1000.00
- Catalysts in the form of wire cloth or grill, of platinum.
kg
20
20
7115.9000.00
- Other...
kg
20
20
71.16
Articles of natural or cultured pearls, precious or

semi-precious stones (natural, synthetic or
reconstructed).
7116.1000.00
- Of natural or cultured pearls....
kg
20
20
7116.2000.00
- Of precious or semi-precious stones (natural, synthetic or

reconstructed)..
kg
20
20
Imitation jewellery.
71.17
- Of base metal, whether or not plated with precious metal :

7117.1100.00
-- Cuff-links and studs...
kg
20
20
7117.1900.00
-- Other...
kg
20
20
7117.9000.00
- Other...
kg
20
20
71.18
Coin.
7118.1000.00
- Coin (other than gold coin), not being legal tender
kg
20
20
7118.9000.00
- Other...
kg
20
20
346
Section XV
BASE METALS AND ARTICLES OF BASE METAL
Notes.
1. -
This Section does not cover:

(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
(l)
(m)
(n)
2. -
Prepared paints, inks or other products with a basis of metallic flakes or powder (heading 32.07 to 32.5,
32.12, 32.13 or 32.15);
Ferro-cerium or other pyrophoric alloys (heading 36.06);
Headgear or parts thereof of heading 65.06 or 65.07;
Umbrella frames or other articles of heading 66.03;
Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation
jewellery);
Articles of Section XVI (machinery, mechanical appliances and electrical goods);
Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and
boats, aircraft);
Instruments or apparatus of Section XVIII, including clock or watch springs;
Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);
Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated
signs, prefabricated buildings);
Articles of Chapter 95 (for example, toys, games, sports requisites);
Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous
manufactured articles); or
Throughout the Nomenclature, the expression parts of general use means:

(a)
(b)
(c)
Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal;
Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and
Articles of headings 83.01, 83.02, 83.08, 83.5 and frames and mirrors, of base metal, of heading 83.06.
In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include
references to parts of general use as defined above Subject to the preceding paragraph and to Note 1 to
Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
3. -
Throughout the Nomenclature, the expression base metals means: iron and steel, copper, nickel, aluminium, lead, zinc,
tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony,
manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and
thallium.
4. -
Throughout the Nomenclature, the term cermets means products containing a microscopic heterogeneous combination
of a metallic component and a ceramic component. The term cermets includes sintered metal carbides (metal
carbides sintered with a metal).
5. -
Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
(a)
(b)
(c)
6. -
An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each
of the other metals;
An alloy composed of base metals of this Section and of elements not falling within this Section is to be
treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the
total weight of the other elements present;
In this Section the term alloys includes sintered mixtures of metal powders, heterogeneous intimate
mixtures obtained by melting (other than cermets) and intermetallic compounds.
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.
347
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 Interpretative Rules) containing two or more base metals are to be treated as articles
of the base metal predominating by weight over each of the other metals.
For this purpose:
(a)
(b)
(c)
8. -
Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it
is classified; and
A cermet of heading 81.13 is regarded as a single base metal.
In this Section, the following expressions have the meanings hereby assigned to them:
(a)
Waste and scrap

Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely
not usable as such because of breakage, cutting-up, wear or other reasons.
(b)
Powders
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
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 hereby assigned to them:
(a)
Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may
contain by weight one or more other elements within the following limits:
- not more than 5% 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 5% 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, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in
granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of
other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally
not usefully malleable, containing by weight 4% or more of the element iron and one or more of the
following:
- more than 5% of chromium
- more than 30% of manganese
- more than 3% of phosphorus
- more than 8% of silicon
- a total of more than 5% of other elements, excluding carbon, subject to a maximum content of 5% in
the case of copper.
348
(d)
Steel
Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in
the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However,
chromium steels may contain higher proportions of carbon.
(e)
Stainless steel
Alloy steels containing, by weight, 1.2% or less of carbon and 5.5% 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:
-
(g)
0.3% or more of aluminium

0.0008% or more of boron
0.3% or more of chromium
0.3% or more of cobalt
0.4% or more of copper
0.4% or more of lead
1.65% or more of manganese
0.08% or more of molybdenum
0.3% or more of nickel
0.06% or more of niobium
0.6% or more of silicon
0.05% or more of titanium
0.3% or more of tungsten (wolfram)
0.1% or more of vanadium
0.05% or more of zirconium
0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
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 mesh 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.
349
(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 heading 73.01 or 73.02.
(o)
Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not
conform to the definition of flat-rolled products.
(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 heading 73.04.
350
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 expressions have the meanings hereby assigned to them:
(a)
Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions:
- 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 not 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 1.9% of manganese, and
- 0.6% 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 heading 72.02 the following rule should be observed;
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy
elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as
ternary or quaternary if two or three alloy elements exceed the minimum percentage.
For the application of this rule, the unspecified other elements referred to in Chapter Note 1 (c) must each exceed
5% by weight.
351
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
1. - PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR

POWDER FORM
Pig iron and spiegeleisen in pigs, blocks or other primary
forms.
72.01
7201.1000.00
7201.2000.00
7201.5000.00
- Non-alloy pig iron containing by weight 0.5% or less

of phosphorus:.
kg
- Non-alloy pig iron containing by weight more than 0.5% of

phosphorus..
kg
- Alloy pig iron; spiegeleisen..
kg
Ferro-alloys.
72.02
- Ferro-manganese:
7202.1100.00
-- Containing by weight more than 2% of carbon .
kg
7202.1900.00
-- Other ..........
kg
- Ferro-silicon:
7202.2100.00
-- Containing by weight more than 55% of silicon
kg
7202.2900.00
-- Other.............
kg
7202.3000.00
- Ferro-silico-manganese.....
kg
- Ferro-chromium:
7202.4100.00
-- Containing by weight more than 4% of carbon....
kg
7202.4900.00
-- Other..
kg
7202.5000.00
- Ferro-silico-chromium..
kg
7202.6000.00
- Ferro-nickel..
kg
7202.7000.00
- Ferro-molybdenum...
kg
7202.8000.00
- Ferro-tungsten and ferro-silico-tungsten..
kg
kg
- Other:
7202.9100.00
-- Ferro-titanium and ferro-selico-titanium.
352
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
7202.9200.00
-- Ferro-vanadium...
kg
7202.9300.00
-- Ferro-niobium..
kg
7202.9900.00
-- Other..
kg
72.03
Levy
VAT
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.
7203.1000.00
- Ferrous products obtained by direct reduction of iron ore
kg
7203.9000.00
- Other...
kg
kg
72.04
Ferrous waste and scrap; remelting scrap ingots of

iron or steel.
7204.1000.00
- Waste and scrap of cast iron.............

- Waste and scrap of alloy steel:
7204.2100.00
-- Of stainless steel .....
kg
7204.2900.00
-- Other ....
kg
7204.3000.00
- Waste and scrap of tinned iron or steel ....
kg
-- Turnings, shavings, chips, milling waste, sawdust, filings,

trimmings and stampings, whether or not in bundles ..
kg
7204.4900.00
-- Other ...
kg
7204.5000.00
- Remelting scrap ingots...
kg
kg
- Other waste and scrap:

7204.4100.00
Granules and powders, of pig iron, spiegeleisen, iron

or steel.
72.05
7205.1000.00
- Granules.....
- Powders:
7205.2100.00
-- Of alloy steel.......
kg
7205.2900.00
-- Other.....
kg
353
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
II. IRON AND NON-ALLOY STEEL

Iron and non-alloy steel in ingots or other primary
forms (excluding iron of heading 72.03).
72.06
7206.1000.00
- Ingots....
kg
7206.9000.00
- Other ...
kg
-- Of rectangular (including square) cross-section, the width

measuring less than twice the thickness....
kg
7207.1200.00
-- Other, of rectangular (other than square) cross-section
kg
7207.1900.00
-- Other....
kg
7207.2000.00
- Containing by weight 0.25% or more of carbon..
kg
kg
Semi-finished products of iron or non-alloy steel.
72.07
- Containing by weight less than 0.25% of carbon:

7207.1100.00
Flat-rolled products of Iron or non-alloy steel, of a

width of 600 mm or more, hot-rolled, not clad, plated
or coated.
72.08
7208.1000.00
- In coils, not further worked than hot-rolled, with patterns

in relief ..
- Other, in coils, not further worked than hot-rolled, picked:
7208.2100.00
-- Of a thickness of 4.75mm or more
kg
7208.2600.00
-- Of a thickness of 3mm or more but less than 4.75mm..
kg
7208.2700.00
-- Of a thickness of less than 3 mm ..
kg
- Other, in coils, not further worked than hot-rolled:

7208.3600.00
-- Of a thickness exceeding 5 mm....
kg
7208.3700.00
-- Of a thickness of 4.75mm or more but not exceeding 5mm
kg
7208.3800.00
-- Of a thickness of 3mm or more but less than 4.75mm
kg
7208.3900.00
-- Of a thickness of less than 3 mm
kg
354
HEADING
H.S. CODE
7208.4000.00
DESCRIPTION
- Not in coils, not further worked than hot-rolled, with patterns

in relief .....
SU
2008/
2009
2010/
2011/
2012
kg
Levy
VAT
- Other, not in coils, not further worked than hot-rolled:

7208.5100.00
-- Of a thickness exceeding 5mm .
kg
7208.5200.00
kg
7208.5300.00
kg
7208.5400.00
-- Of a thickness of less than 3mm..
kg
7208.9000.00
- Other..
kg
72.09
Flat-rolled products of iron or non-alloy steel, of a

width of 600mm or more, cold-rolled (cold-reduced),
not clad, plated or coated.
- In, coils not further worked than cold-rolled (cold-reduced):
7209.1500.00
-- Of a thickness of 3mm or more..
kg
7209.1600.00
-- Of a thickness exceeding 1mm but less than 3mm.
kg
7209.1700.00
kg
7209.1800.00
-- Of a thickness of less than 0.5mm.
kg
- Not in coils, not further worked than cold-rolled (cold-reduced):

7209.2500.00
-- Of a thickness of 3mm or more..
kg
7209.2600.00
-- Of a thickness exceeding 1mm but less than 3mm
kg
7209.2700.00
kg
7209.2800.00
-- Of a thickness of less than 0.5mm..
kg
7209.9000.00
- Other....
kg
kg
72.10
Flat-rolled products of Iron or non-alloy steel, of a

width of 600mm or more, clad, plated or coated.
- Plated or coated with tin:
7210.1100.00
-- Of a thickness of 0.5mm or more.
355
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
7210.1200.00
-- Of thickness of less than 0.5mm.
kg
7210.2000.00
- Plated or coated with lead, including terne-plate
kg
7210.3000.00
- Electrolytically plated or coated with zinc..
kg
20
20
20
- Otherwise plated or coated with zinc:

7210.4100.00
-- Corrugated..
kg
20
20
20
7210.4900.00
-- Other..
kg
20
20
20
7210.5000.00
- Plated or coated with chromium oxides or with chromium and

chromium oxides...
kg
- Plated or coated with aluminium:

7210.6100.00
-- Plated or coated with aluminium-zinc alloys..
kg
20
20
7210.6900.00
-- Other ....
kg
20
20
-- Varnished, of a kind used for manufacture of containers

(tins).....
kg
7210.7000.79
-- Other, painted or coated with plastics..
kg
20
20
7210.9000.00
- Other...
kg
20
20
-- Rolled on four faces or in a closed box pass, of a width

exceeding 150mm and a thickness of not less than 4mm, not in
coils and without patterns in relief..
kg
7211.1400.00
-- Other, of a thickness of 4.75mm or more.....
kg
7211.1900.00
-- Other.
kg
- Painted, varnished or coated with plastics:

7210.7000.71
72.11

width of less than 600mm, not clad, plated or coated.
- Not further worked than hot-rolled:
7211.1300.00
- Not further worked than cold-rolled (cold-reduced) :

7211.2300.00
-- Containing by weight less than 0.25% of carbon..
kg
7211.2900.00
-- Other..
kg
356
HEADING
H.S. CODE
7211.9000.00
72.12
DESCRIPTION
- Other....
SU
2008/
2009
2010/
2011/
2012
kg
Levy
VAT

width of less than 600mm, clad, plated or coated.
7212.1000.00
- Plated or coated with tin..
kg
7212.2000.00
- Electrolytically plated or coated with zinc
kg
7212.3000.00
- Otherwise plated or coated with zinc..
kg
7212.4000.00
- Painted, varnished or coated with plastics
kg
7212.5000.00
- Otherwise plated or coated....
kg
7212.6000.00
- Clad..
kg
kg
35
35
Bars and rods, hot-rolled, in irregularly wound coils,

of iron or non-alloy steel.
72.13
7213.1000.00
- Containing indentations, ribs, grooves or other deformations

produced during the rolling process.
10
- Other, of free-cutting steel:

7213.2000.21
-- Of a diamemter not exceeding 5.5mm
kg
7213.2000.29
-- Other of a diameter exceeding 5.5mm, but less than 14mm..
kg
35
35
5
10
- Other:
-- Of circular cross-section measuring less than 14mm
in diameter:
7213.9100.92
--- Of a diameter not exceeding 5.5mm......
kg
7213.9100.99
--- Other of a diameter exceeding 5.5mm, but less than 14mm..
kg
35
35
10
7213.9900.00
-- Other....
kg
35
35
10
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.
72.14
7214.1000.00
- Forged...
kg
35
35
10
7214.2000.00
- Containing indentations, ribs, grooves or other deformations

produced during the rolling process or twisted after rolling..
kg
35
35
10
357
HEADING
H.S. CODE
7214.3000.00
DESCRIPTION
- Other, of free-cutting steel..
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
kg
35
35
10
- Other:
7214.9100.00
-- Of rectangular (other than square) cross-section ...
kg
35
35
10
7214.9900.00
-- Other
kg
35
35
10
- Of free-cutting steel, not further worked than cold-formed or

cold-finished ..
kg
35
35
10
7215.5000.00
- Other, not further worked than cold-formed or cold-finished
kg
35
35
10
7215.9000.00
- Other.
kg
35
35
10
kg
20
20
72.15
Other bars and rods of iron or non-alloy steel.

7215.1000.00
72.16
Angles, shapes and sections of iron or non-alloy

steel.
7216.1000.00
- U, I or H sections, not further worked than hot-rolled, hot-drawn

or extruded, of a height of less than 80mm....
- L or T sections, not further worked than hot-rolled, hot-drawn or
extruded, of a height of less than 80mm:
7216.2100.00
-- L sections.
kg
20
20
7216.2200.00
-- T sections.
kg
20
20
- U, I or H sections, not further worked than hot-rolled, hot-drawn

or extruded of a height of 80mm or more:
7216..3100.00
-- U sections..
kg
20
20
7216..3200.00
-- I sections...
kg
20
20
7216..3300.00
-- H sections....
kg
20
20
7216.4000.00
- L or T sections, not further worked than hot-rolled, hot-drawn or

extruded, of a height of 80mm or more
kg
20
20
- Other angles, shapes and sections, not further worked than hotrolled, hot- drawn or extruded....
kg
20
20
7216..5000.00
358
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Angles, shapes and sections, not further worked than cold-formed

or cold-finished:
7216.6100.00
-- Obtained from flat-rolled products ..
kg
20
20
7216.6900.00
-- Other....
kg
20
20
- Other:
7216.9100.00
-- Cold-formed or cold-finished from flat-rolled products..
kg
20
20
7216.9900.00
-- Other ...
kg
20
20
72.17
Wire of iron or non-alloy steel.

- Not plated or coated, whether or not polished:
7217.1000.11
-- Of a diameter not exceeding 5.5mm ...
kg
7217.1000.19
-- Other of a diameter exceeding 5.5mm..
kg
35
35
10
- Plated or coated with zinc:

7217.2000.21
-- Of a diameter not exceeding 5.5mm..
kg
7217.2000.29
-- Other of a diameter exceeding 5.5mm .
kg
35
35
5
10
- Plated or coated with other base metals:

7217.3000.31
-- Of a diameter not exceeding 5.5mm..
kg
7217.3000.39
-- Other of a diameter exceeding 5.5m
kg
35
35
5
10
- Other:
7217.9000.91
-- Of a diameter not exceeding 5.5mm.....
kg
7217.9000.99
-- Other of a diameter exceeding 5.5mm.
kg
35
35
kg
5
10
III. STAINLESS STEEL

72.18
Stainless steel in ingots or other primary forms;

semi-finished products of stainless steel.
7218.1000.00
- Ingots and other primary forms ..
359
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other:
7218.9100.00
-- Of rectangular (other than square) cross-section.
kg
7218.9900.00
-- Other.....
kg
72.19
Flat-rolled products of stainless steel, of a width of

600mm or more.
- Not further worked than hot-rolled, in coils:
7219.1100.00
-- Of a thickness exceeding 5mm
kg
7219.1200.00
-- Of a thickness of 4.75mm or more but not

exceeding 5mm .
kg
7219.1300.00
kg
7219.1400.00
-- Of a thickness of less than 3mm....
kg
- Not further worked than hot-rolled, not in coils:

7219.2100.00
-- Of a thickness exceeding 5mm
kg
7219.2200.00
kg
7219.2300.00
kg
7219.2400.00
-- Of a thickness of less than 3mm..
kg
- Not further worked than cold-rolled (cold-reduced):
72.20
7219.3100.00
-- of thickness of 4.75mm or more.
kg
7219.3200.00
-- of a thickness of 3mm or more but less than 4.75mm..
kg
7219.3300.00
-- of thickness exceeding 1mm but less than 3mm.
kg
7219.3400.00
kg
7219.3500.00
kg
7219.9000.00
- Other.....
kg
Flat-rolled products of stainless steel, of a width of

less than 600mm.
- Not further worked than hot-rolled:
360
HEADING
72.21
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
7220.1100.00
-- Of a thickness of 4.75mm or more....
kg
10
7220.1200.00
kg
10
7220.2000.00
- Not further worked than cold-rolled (cold reduced)
kg
10
7220.9000.00
- Other........
kg
10
7221.0000.00
- Bars and rods, hot-rolled, in irregularly wound

coils, of Stainless steel ..
kg
Other bars and rods of stainless steel; angles, shapes

and sections of stainless steel.
72.22
- Bars and rods, not further worked than hot-rolled, hot-drawn

or extruded:
72.23
7222.1100.00
-- Of circular cross section.....
kg
10
7222.1900.00
-- Other.....
kg
10
7222.2000.00
- Bars and rods, not further worked than cold-formed or

cold-finished.
kg
10
7222.3000.00
- Other bars and rods .......
kg
10
7222.4000.00
- Angles, shapes and sections.....
kg
10
7223.0000.00
- Wire of stainless steel....
kg
10
IV.- OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF

ALLOY OR NON- ALLOY STEEL
72.24
Other alloy steel in ingots or other primary forms;

semi-finished products of other alloy steel.
7224.1000.00
- Ingots and other primary forms.....
kg
7224.9000.00
- Other.......
kg
kg
72.25
Flat-rolled products of other alloy steel, of a width of

600mm or more.
- Of silicon-electrical steel:
7225.1100.00
-- Grain-oriented .
361
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
7225.1900.00
-- Other ......
kg
7225.3000.00
- Other, not further worked than hot-rolled, in coils
kg
7225.4000.00
- Other, not further worked than hot-rolled, not in coils..
kg
7225.5000.00
- Other, not further worked than cold-rolled (cold-reduced)...
kg
- Other:
7225.9100.00
-- Electrolytically plated or coated with zinc
kg
7225.9200.00
-- Otherwise plated or coated with zinc
kg
7225.9900.00
-- Other..
kg
72.26
Flat-rolled products of other alloy steel, of a width of

less than 600m.
- Of silicon-electrical steel:
7226.1100.00
-- Grain-oriented
kg
7226.1900.00
-- Other..
kg
7226.2000.00
- Of high speed steel
kg
- Other:
7226.9100.00
-- Not further worked than hot-rolled.
kg
7226.9200.00
-- Not further worked than cold-rolled (cold-reduced)
kg
7226.9900.00
-- Other...
kg
72.27
Bars and rods, hot-rolled, in irregularly wound coils,

of other alloy steel.
7227.1000.00
- Of high speed steel ..
kg
35
35
10
7227.2000.00
- Of silico-manganese steel ...
kg
35
35
10
7227.9000.00
- Other ..
kg
35
35
10
362
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Other bars and rods of other alloy steel; angles, shapes

and sections of other alloy steel; hollow drill bars and
rods, of alloy or non-alloy steel.
72.28
7228.1000.00
- Bars and rods, of high speed steel .....
kg
35
35
10
7228.2000.00
- Bars and rods, of silico-manganese steel..
kg
35
35
10
7228.3000.00
- Other bars and rods, not further worked than hot-rolled, hot-drawn
or extruded ....
kg
35
35
10
7228.4000.00
- Other bars and rods, not further worked than forged .
kg
35
35
10
7228.5000.00
- Other bars and rods, not further worked than cold-formed or

cold-finished .....
kg
35
35
10
7228.6000.00
- Other bars and rods.....
kg
35
35
10
7228.7000.00
- Angles, shapes and sections...
kg
35
35
7228.8000.00
- Hollow drill bars and rods.
kg
35
35
72.29
Wire of other alloy steel.

7229.2000.00
- Of silico-manganese steel ..
kg
35
35
10
7229.9000.00
- Other ....
kg
35
35
10
363
Chapter 73
Articles of iron or steel
Notes.
1. -
In this Chapter the expression cast iron applies to products obtained by casting in which iron predominates by
weight over each of the other elements and which do not comply with the chemical composition of steel as defined in
Note 1 (d) to Chapter 72.
2. -
In this Chapter the word wire means hot or cold-formed products of any cross-sectional shape, of which no crosssectional dimension exceeds 16mm.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Sheet piling of iron or steel, whether or not drilled,

punched or made from assembled elements; welded
angles, shapes and sections, of iron or steel.
73.01
7301.1000.00
- Sheet piling......
kg
10
7301.2000.00
- Angles, shapes and sections.
kg
20
20
73.02
Railway or tramway track construction material of iron

or steel, the following: rails, check-rails and rack
rails, switch blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-ties), fish-plates,
chairs, chair wedges, sole plates (base plates), rail
clips, bedplates, ties and other material specialized for
jointing or fixing rails.
7302.1000.00
- Rails...
kg
7302.3000.00
- Switch blades, crossing frogs, point rods and other crossing

Pieces....
kg
20
7302.4000.00
- Fish-plates and sole plates.
kg
20
7302.9000.00
- Other..
kg
20
73.03
- Tubes, pipes and hollow profiles, of cast iron:

7303.0010.00
-- For supplies under pressure..
kg
35
35
7303.0090.00
-- Other ..
kg
35
35
364
HEADING
H.S. CODE
73.04
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Tubes, pipes and hollow profiles, seamless, of iron

(other than cast iron) or steel.
- Line pipe of a kind used for oil or gas pipelines:
7304.1100.00
-- Of stainless steel....
kg
10
7304.1900.00
-- Other..
kg
10
- Casing, tubing and drill pipe, of a kind used in drilling for oil
or gas:
7304.2200.00
-- Drill pipe of stainless steel...
kg
10
7304.2300.00
-- Other drill pipe..
kg
10
7304.2400.00
-- Other, of stainless steel..
kg
10
7304.2900.00
-- Other...
kg
10
- Other, of circular cross-section, of iron or non-alloy steel:

-- Cold-drawn or cold-rolled (cold-reduced):
7304.3110.00
--- For supplies under presure..
kg
10
7304.3120.00
--- For the manufacture of bicycle and motor cycle frames.
kg
10
7304.3190.00
--- Other...
kg
10
-- Other:
7304.3910.00
kg
10
7304.3920.00
--- For the manufacture of bicycle and motor cycle frames
kg
10
7304.3990.00
--- Other...
kg
10
- Other, of circular cross-section, of stainless steel:

7304.4110.00
kg
10
7304.4190.00
--- Other.........
kg
10
365
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
-- Other:
7304.4910.00
kg
10
7304.4990.00
--- Other.
kg
10
- Other, of circular cross-section, of other alloy steel:

7304.5110.00
--- For supplies under presure...
kg
10
7304.5190.00
--- Other..
kg
10
-- Other:
7304.5910.00
kg
10
7304.5990.00
--- Other
kg
10
7304.9000.00
- Other...
kg
20
Other tubes and pipes (for example, welded, riveted or

similarly closed), having circular cross-sections, the
external diameter of which exceeds 406.4mm, of iron or
steel.
73.05

7305.1100.00
-- Longitudinally submerged arc welded.
kg
35
35
7305.1200.00
-- Other, Longitudinally welded.
kg
35
35
7305.1900.00
-- Other .
kg
35
35
7305.2000.00
- Casing of a kind used in drilling for oil or gas.
kg
35
35
- Other, welded:
-- Longitudinally welded:
7305.3110.00
--- For supplies under presure.
kg
35
35
7305.3190.00
--- Other.
kg
35
35
kg
35
35
-- Other:
7305.3910.00
366
HEADING
H.S. CODE
7305.3990.00
DESCRIPTION
--- Other.
SU
2008/
2009
2010/
2011/
2012
kg
35
35
Levy
VAT
- Other:
7305.9010.00
-- For supplies under presure
kg
35
35
7305.9090.00
-- Other.
kg
35
35
73.06
Other tubes, pipes and hollow profiles (for example,

open seam or welded, riveted or similarly closed), of
iron or steel.
7306.1100.00
-- Welded, of stainless steel....
kg
10
7306.1900.00
-- Other.....
kg
10
- Casing and tubing of a kind used in drilling for oil or Gas:

7306.2100.00
-- Welded, of stainless steel......
kg
10
7306.2900.00
-- Other...
kg
10
- Other, welded, of circular cross-section, of iron or non-alloy steel:

7306.3010.00
-- For supplies under presure....
kg
35
35
7306.3090.00
-- Other...
kg
35
35
- Other, welded, of circular cross-section, of stainless steel:

7306.4010.00
-- For supplies under presure....
kg
35
35
7306.4090.00
-- Other...
kg
35
35
- Other, welded, of circular cross-section, of other alloy steel:

7306.5010.00
-- For supplies under presure ..
kg
35
35
7306.5090.00
-- Other...
kg
35
35
- Other, welded, of non-circular cross-section:

7306.6100.00
-- Of square, or rectangular cross-section
kg
35
35
7306.6900.00
-- Of other non-circular cross-section...
kg
35
35
7306.9000.00
- Other..
kg
35
35
367
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Tube or pipe fittings (for example, couplings, elbows,

sleeves), of iron or steel.
73.07
- Cast fittings:
-- Of non-malleable cast iron:
7307.1110.00
kg
10
7307.1190.00
--- Other.
kg
10
20
7307.1900.00
-- Other...
kg
10
20
- Other, of stainless steel:

7307.2100.00
-- Flanges...
kg
10
20
7307.2200.00
-- Threaded elbows, bends and sleeves.
kg
10
20
7307.2300.00
-- Butt welded fittings.......
kg
10
20
-- Other:
7307.2900.21
--- Stainless steel sleeves..
kg
10
20
7307.2900.29
--- Other
kg
10
20
- Other:
7307.9100.00
-- Flanges...
kg
10
20
7307.9200.00
-- Threaded elbows, bends and sleeves.
kg
10
20
7307.9300.00
-- Butt welding fittings.
kg
10
20
7307.9900.00
-- Other...
kg
10
20
kg
10
Structures (excluding prefabricated buildings of

heading 94.06) and parts of structures (for example,
bridges and bridge-sections, lock-gates, towers, lattice
masts, roofs, roofing frame-works, 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.
73.08
7308.1000.00
- Bridges and bridge-sections....
368
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Towers and lattice masts:

7308.2010.00
-- For the transportation of electricity
kg
10
7308.2090.00
-- Other....
kg
10
7308.3000.00
- Doors, windows and their frames and thresholds for doors.
kg
20
20
7308.4000.00
- Equipment for scaffolding, shuttering, propping or pitpropping
kg
10
-- Poles with or without lighting fittings of a height not exceeding

8 metres..
kg
20
-- Other.
kg
20
20
- Other:
7308.9010.00
7308.9090.00
73.09
- Reservoirs, tanks, vats and similar containers for any

material (other than compressed or liquefied gas), of
iron or steel, of a capacity exceeding 300 1, whether
or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment:
7309.0010.00
-- Reservoirs, Tanks, tubs of a minimum capacity of 50,000 litres
kg
20
7309.0090.00
-- Other....
kg
20
kg
20
20
73.10
Tanks, casks, drums, cans, boxes and similar

containers, for any material (other than compressed or
liquefied gas), of iron or steel, of a capacity not
exceeding 300 1, whether or not lined or heatinsulated, but not fitted with mechanical or thermal
equipment.
7310.1000.00
- Of a capacity of 50 l or more....
- Of a capacity of less than 50 l:
73.11
7310.2100.00
-- Cans which are to be closed by soldering or crimping..
kg
7310.2900.00
-- Other..
kg
20
20
7311.0000.00
- Containers for compressed or liquefied gas, of iron

or steel ....
kg
20
369
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Stranded wire, ropes, cables, plaited bands, slings and

the like, of iron or steel, not electrically insulated.
73.12
- Stranded wire, robes and cables:
73.13
7312.1010.00
-- Stranded wire cables for bicycles and motor-cycles...
kg
7312.1090.00
-- Other....
kg
35
35
7312.9000.00
- Other..
kg
35
35
7313.0000.00
- 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
kg
20
20
73.14
Cloth (including endless bands), grill, netting and

fencing, of iron or steel wire; expanded metal of iron
or steel.
- Woven cloth:
7314.1200.00
-- Endless bands for machinery, of stainless steel. ..
kg
35
35
7314.1400.00
-- Other woven cloth, of stainless steel.
kg
35
35
7314.1900.00
-- Other..
kg
20
20
7314.2000.00
- Grill, netting and fencing, welded at the intersection, of wire with

a maximum cross-sectional dimension of 3mm or more and having
a mesh size of 50cm2 or more
kg
20
20
- Other grill, netting and fencing, welded at the intersection:

7314.3100.00
-- Plated or coated with zinc.
kg
20
20
7314.3900.00
-- Other....
kg
20
20
- Other cloth, grill, netting and fencing:
73.15
7314.4100.00
-- Plated or coated with zinc....
kg
20
20
7314.4200.00
-- Coated with plastics...
kg
20
20
7314.4900.00
-- Other...
kg
20
20
7314.5000.00
- Expanded metal..
kg
20
20
Chain and parts thereof, of iron or steel.

- Articulated link chain and parts thereof:
370
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
-- Roller chain:
73.16
7315.1110.00
--- For bicycles and motor-cycles..
kg
20
7315.1190.00
--- Other...
kg
20
20
7315.1200.00
-- Other chain...
kg
20
20
7315.1900.11
-- Parts:
--- Shackles..
kg
7315.1900.19
--- Other parts..
kg
20
7315.2000.00
- Skid chain.
kg
20
20
7315.8100.00
- Other chain:
-- Stud-link
kg
20
20
7315.8200.83
-- Other, welded link:

--- Master links.
kg
20
7315.8200.89
--- Other welded links
kg
20
20
7315.8900.00
-- Other...
kg
20
20
7315.9000.00
- Other parts.
kg
20
20
7316.0000.00
- Anchors, grapnels and parts thereof, of iron

or steel .
kg
20
20
- Nails, tacks, drawing pins, corrugated nails, staples

(other than those of heading 83.05) and similar
articles, of iron or steel, whether or not with heads of
other material, but excluding such articles with
heads of copper:
73.17
7317.0000.10
-- Nails and corrugated nails
Kg
20
20
7317.0000.90
-- Other ...............
Kg
20
20
Kg
20
20
kg
20
20
10
Screws, bolts, nuts, coach screws, screw hooks, rivets,

cotters, cotter-pins, washers (including spring washers)
and similar articles, of iron or steel.
73.18
- Threaded articles:
7318.1100.00
-- Coach screws....
7318.1200.00
-- Other wood screws .........
371
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
7318.1300.00
-- Screw hooks and screw rings..
kg
20
20
7318.1400.00
-- Self-tapping screws .......
kg
20
20
7318.1500.00
-- Other screws and bolts, whether or not with their nuts or

washers...
kg
20
20
7318.1600.00
-- Nuts......
kg
20
20
7318.1900.00
-- Other.....
kg
20
20
- Non-threaded articles:
7318.2100.00
-- Spring washers and other lock washers....
kg
20
20
7318.2200.00
-- Other washers....
kg
20
20
7318.2300.00
-- Rivets..
kg
20
20
7318.2400.00
-- Cotters and cotter-pins.....
kg
20
20
7318.2900.00
-- Other...
kg
20
20
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.
73.19
7319.2000.00
- Safety pins.....
kg
20
20
7319.3000.00
- Other pins.....
kg
20
20
7319.9000.00
- Other..
kg
20
20
73.20
Springs and leaves for springs, of iron or steel.

7320.1000.00
- Leaf-springs and leaves therefor..
kg
20
20
7320.2000.00
- Helical springs.
kg
20
20
7320.9000.00
- Other.
kg
20
20
372
HEADING
H.S. CODE
73.21
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Stove, ranges, grates, cookers (including those with

subsidiary boilers for central heating), barbecues,
braziers, gas-rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron
or steel.
- Cooking appliances and plate warmers:
-- For gas fuel or for both gas and other fuels:
--- With a maximum of two burners:
7321.1110.12
7321.1110.13
---- Imported CKD (Completely knocked down) or blank by

established assemblers or manufacturers..
---- Other, including Fully Built.
35
35
---- Imported CKD (Completely knocked down) or blank by

established assemblers or manufacturers.
---- Other, including Fully Built.
35
35
--- Other:
7321.1190.14
7321.1190.19
-- For liquid fuel:

7321.1210.00
--- With a maximum of two burners..........
20
20
7321.1290.00
--- Other...
20
20
7321.1900.00
-- Other, including appliances for solid fuel..
20
20
-- For gas fuel or for both gas and other fuels..
20
20
-- For liquid fuel....
20
20
-- Other, including appliances for solid fuel..
20
20
- Parts.
kg
kg
20
20
- Other appliances:
7321.8100.00
7321.8200.00
7321.8900.00
7321.9000.00
73.22
Radiators for central heating, not electrically heated,

and parts thereof, of iron or steel; air heaters and hot
air distributors (including distributors which can also
distribute fresh or conditioned air), not electrically
heated, incorporating a motor-driven fan or blower,
and parts thereof, of iron or steel.
- Radiators and parts thereof:
7322.1100.00
-- Of cast iron....
373
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
7322.1900.00
-- Other......
kg
20
20
7322.9000.00
- Other..
kg
20
20
kg
20
20
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.
73.23
7323.1000.00
- Iron or steel wool; pot scourers and scouring or polishing pads,

gloves and the like.
- Other:
7323.9100.00
-- Of cast iron, not enamelled...
kg
35
35
7323.9200.00
-- Of cast iron, enamelled.....
kg
35
35
7323.9300.00
-- Of stainless steel...
kg
35
35
7323.9400.00
-- Of iron (other than cast iron) or steel, enamelled...
kg
35
35
-- Other:
7323.9910.00
--- Galvanised articles......
kg
35
35
7323.9990.00
--- Other...
kg
35
35
kg
20
20
73.24
Sanitary ware and parts thereof, of iron or steel.

7324.1000.00
- Sinks and wash basins, of stainless steel....

- Baths:
7324.2100.00
-- Of cast iron, whether or not enamelled
kg
20
20
7324.2900.00
-- Other......
kg
20
20
- Other, including parts:

7324.9010.00
-- Enamels....
kg
20
20
7324.9020.00
-- Galvanised articles...
kg
20
20
7324.9090.00
-- Other....
kg
20
20
374
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
20
20
kg
Levy
VAT
Other cast articles of iron or steel.
73.25
7325.1000.00
- Of non-malleable cast iron...

- Other:
7325.9100.00
-- Grinding balls and similar articles for mills.......

-- Other:
7325.9910.00
--- Accessories for electrical installations..
kg
20
20
7325.9990.00
--- Other...
kg
20
20
Other articles of iron or steel.
73.26
- Forged or stamped, but not further worked:

7326.1100.00
-- Grinding balls and similar articles for mills.
kg
7326.1900.00
-- Other....
kg
20
7326.2000.00
- Articles of iron or steel wire...
kg
20
20
kg
20
20
--- Thimbles, further worked......
kg
--- Other articles......
kg
20
20
- Other:
7326.9010.00
-- Accessories for electrical installations .

-- Other:
7326.9090.91
7326.9090.99
375
Chapter 74
Copper and articles thereof
Notes.
1.
(a)
In this Chapter the following expressions have the meanings hereby assigned to them:
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
As
Arsenic
Cd
Cadmium
Cr
Chromium
Mg
Magnesium
Pb
Lead
S
Sulphur
Sn
Tin
Te
Tellurium
Zn
Zinc
Zr
Zirconium
Other elements*, each.
0.25
0.5
1.3
1.4
0.8
1.5
0.7
0.8
0.8
1
0.3
0.3
*Other elements are, for example, A1, 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 exceed 2.5%
(c)
Master alloys
Alloys containing with other elements more than 5% by weight of copper, not usefully malleable and commonly used
as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the
metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of
phosphorus falls in heading 28.48.
(d)
Bars and rods

Rolled, extruded, drawn or forged products, nor in coils, which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons
(including flattened circles and modified rectangles, of which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or
polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have
a rectangular (including modified rectangular) cross-section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after
376
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 simple to facilitate their entry into machines for
converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper
of heading 74.03.
(e)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length,
which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The
expression also covers cast or sintered products, of the same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the
(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 crosssection may have corners rounded along their whole length. The thickness of such products which have a rectangular
(including modified rectangular) cross section exceeds one-tenth of the width.
(g)
Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products of heading 74.03), coiled or not, of solid rectangular (other
than square) cross-section with or without rounded corners (including modified rectangles of which two opposite
sides are convex arcs, the other two sides being straight, of equal and parallel) of a uniform thickness, which are:
- of rectangular length (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.
Headings 74.09 and 74.5 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs,
chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated,
provided that they do not thereby assume the character of articles or products of other headings.
(h)
Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole
length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons,
and which have a uniform wall thickness. Products with a rectangular (including 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-shape or fitted with flanges, collars or rings.
Subheading Note.
1. - In this Chapter the following expressions have the meanings hereby assigned to them:
(a).
Copper-zinc base alloys (brasses)

Alloys of copper and zinc, with or without other elements. When other elements are present:
-
zinc predominates by weight over each of such other elements;

any nickel content by weight is less than 5% (see copper-zinc alloys (nickel silvers)}; and
any tin content by weight is less than 3% (see copper-tin alloys bronzes).
377
(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 5%.
(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.
HEADING
74.01
74.02
H.S. CODE
7401.0000.00
7402.0000.00
74.03
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Copper mattes; cement copper (precipitated

copper) ..
kg
- Unrefined copper; copper anodes for electrolytic

refining..........
kg
Refined copper and copper alloys, unwrought.

- Refined copper:
7403.1100.00
-- Cathodes and sections of cathodes..
kg
7403.1200.00
-- Wire-bars...
kg
7403.1300.00
-- Billets........
kg
7403.1900.00
-- Other.........
kg
- Copper alloys:
7403.2100.00
-- Copper-zinc base alloys (brass)...
kg
7403.2200.00
-- Copper-tin base alloys (bronze)...
kg
7403.2900.00
-- Other copper alloys (other than master alloys of heading

No. 74.05) .
kg
74.04
7404.0000.00
- Copper waste and scrap...
kg
74.05
7405.0000.00
- Master alloys of copper..
kg
Copper powders and flakes.
74.06
7406.1000.00
- Powders of non-lamellar structure......
kg
7406.2000.00
- Powders of lamellar structure; flakes..
kg
378
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
Levy
VAT
Copper bars, rods and profiles.
74.07
7407.1000.00
- Of refined copper......
- Of copper alloys:
7407.2100.00
-- Of copper-zinc base alloys (brass)...
kg
7407.2900.00
-- Other....
kg
-- Of which the maximum cross-sectional dimension

exceeds 6mm
kg
-- Other......
kg
74.08
Copper wire.
- Of refined copper:
7408.1100.00
7408.1900.00
- Of copper alloys:
7408.2100.00
-- Of copper-zinc base alloys (brass)...
kg
7408.2200.00
-- Of copper-nickel base alloys (cupro-nickel) or copper-nickelzincbase alloys (nickel silver).....
kg
-- Other.....
kg
7408.2900.00
74.09
Copper plates, sheets and strip, of a thickness

exceeding 0.15mm.
- Of refined copper:
7409.1100.00
-- In coils.
kg
7409.1900.00
-- Other.....
kg
- Of copper-zinc base alloys (brass):

7409.2100.00
-- In coils..
kg
7409.2900.00
-- Other.....
kg
- Of copper-tin base alloys (bronze):

7409.3100.00
-- In coils...
kg
7409.3900.00
-- Other..
kg
7409.4000.00
- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc

base alloys (nickel silver).......
kg
379
HEADING
H.S. CODE
7409.9000.00
DESCRIPTION
- Of other copper alloys.
SU
2008/
2009
2010/
2011/
2012
kg
Levy
VAT
Copper foil (whether or not printed or backed with

paper, paperboard, plastics or similar backing
materials) of a thickness (excluding any backing) not
exceeding 0.15mm.
74.10
- Not backed:
7410.1100.00
-- Of refined copper..
kg
7410.1200.00
-- Of copper alloys
kg
- Backed:
7410.2100.00
-- Of refined copper..
kg
7410.2200.00
-- Of copper alloys...
kg
kg
20
74.11
Copper tubes and pipes.

7411.1000.00
- Of refined copper...
- Of copper alloys:
7411.2100.00
-- Of copper-zinc base alloys (brass).
kg
20
7411.2200.00
-- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc

base alloys (nickel silver) ..
kg
20
-- Other..
kg
20
7411.2900.00
Copper tube or pipe fittings (for example, couplings,

elbows, sleeves).
74.12
74.13
[74.14]
74.15
7412.1000.00
- Of refined copper
kg
20
7412.2000.00
- Of copper alloys.....
kg
20
7413.0000.00
- Stranded wire, cables, plaited bands and the like,

of copper, not electrically insulated....
kg
20
20
Reserved.
Nails, tacks, drawing pins, staples (other than those
of heading 83.05) and similar articles, of copper or of
iron or steel with heads of copper; screws, bolts,
nuts, screw hooks, rivets, cotters, cotter-pins,
washers (including spring washers) and similar
articles, of copper.
380
HEADING
H.S. CODE
7415.1000.00
DESCRIPTION
- Nails and tacks, drawing pins, staples and similar

articles..
SU
2008/
2009
2010/
2011/
2012
kg
20
20
Levy
VAT
- Other articles, not threaded:

7415.2100.00
-- Washers (including spring washers).....
kg
20
20
7415.2900.00
-- Other...
kg
20
20
- Other threaded articles:

7415.3300.00
-- Screws; bolts and nuts...
kg
20
20
7415.3900.00
-- Other......
kg
20
20
-- Pot scourers and scouring or polishing pads, gloves and

the like ...
kg
20
20
7418.1900.00
-- Other ..
kg
20
20
7418.2000.00
- Sanitary ware and parts thereof.
kg
20
20
kg
20
20
kg
20
20
[74.16]
Reserved.
Reserved.
[74.17]
74.18
Table, kitchen or other household articles and parts

thereof, of copper; pot scourers and scouring or
polishing pads, gloves and the like, of copper;
sanitary ware and parts thereof, of copper.
- Table, kitchen or other household articles and parts thereof; pot
scourers and scouring or polishing pads, gloves and the like :
7418.1100.00
74.19
Other articles of copper.

7419.1000.00
- Chain and parts thereof..

- Other:
7419.9100.00
-- Cast, moulded, stamped or forged, but not further worked

-- Other:
7419.9910.00
--- Reservoirs, tanks and other containers
kg
20
20
7419.9920.00
--- Power line accessories..
kg
20
20
7419.9990.00
--- Other....
kg
20
20
381
Chapter 75
Nickel and articles thereof
Note.
1.
(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 straight, of
equal length and parallel). Products with a rectangular (including square), triangular or polygonal crosssection may have corners rounded along their whole length. The thickness of such products which have a
rectangular (including modified rectangular) cross-section exceeds one-tenth of the width. The expression
also covers cast or sintered products, of the same forms and dimensions, which have been subsequently
worked after production (otherwise than by simple trimming or de-scaling), provided that they have not
thereby assumed the character of articles or products of other headings.
(b.)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their
whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil,
tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been
subsequently worked after production (otherwise than by simple trimming or descaling), 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.)

Flat-surfaced products (other than the unwrought products or heading 75.02), coiled or not, of solid
rectangular (other than square) cross-section with or without rounded corners (including modified
rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length
and parallel) of a uniform thickness, which are:
-
of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
of a shape other than rectangular or square, of any side, provided that they do not assume the character
of articles or products of other headings.
Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs,
chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or
coated, provided that they do not thereby assume the character or articles or products of other headings.
382
(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 wall thickness. Products with a
rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have
corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer
cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections
may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Subheading Notes.
1.
- In this chapter the following expressions have the meanings hereby assigned to them:
(a)
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 element does not exceed the limit specified in the following table:
TABLE Other elements
Element
Fe
O
Other elements, each
(b)
Iron
Oxygen
0.5
0.4
0.3
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 %,
2 -
(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 %.
Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7508.5 the term wire
applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional
dimension exceeds 6mm.
383
HEADING
H.S. CODE
75.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
kg
Levy
VAT
Nickel mattes, nickel oxide sinters and other

intermediate products of nickel metallurgy.
7501.1000.00
- Nickel mattes.....
7501.2000.00
- Nickel oxide sinters and other intermediate products of nickel

metallurgy .
75.02
Unwrought nickel.
7502.1000.00
- Nickel, not alloyed......
kg
7502.2000.00
- Nickel alloys......
kg
75.03
7503.0000.00
- Nickel waste and scrap.....
kg
75.04
7504.0000.00
- Nickel powders and flakes.....
kg
75.05
Nickel bars, rods, profiles and wire.

- Bars, rods and profiles:
7505.1100.00
-- Of nickel, not alloyed....
kg
20
7505.1200.00
-- Of nickel alloys...
kg
20
- Wire:
7505.2100.00
-- Of nickel, not alloyed....
kg
7505.2200.00
-- Of nickel alloys....
kg
75.06
Nickel plates, sheets, strip and foil.

7506.1000.00
- Of nickel, not alloyed.......
kg
7506.2000.00
- Of nickel alloys..
kg
75.07
Nickel tubes, pipes and tube or pipe fittings (for

example, couplings, elbows, sleeves).
- Tubes and pipes:
7507.1100.00
-- Of nickel, not alloyed.....
kg
20
7507.1200.00
-- Of nickel alloys.....
kg
20
7507.2000.00
- Tube or pipe fittings....
kg
20
75.08
Other articles of nickel.

7508.1000.00
- Cloth, grill and netting, of nickel wire..
kg
20
20
7508.9000.00
- Other....
kg
20
20
384
Chapter 76
Aluminum and articles thereof
Note.
1.
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
Bars and rods

whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular
convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded along their whole length.
The thickness of such products which have a rectangular (including modified rectangular) cross-section
exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after production (otherwise than by simple trimming or
de-scaling), provided that they have not thereby assumed the character of articles or products of other
headings.
(b) Profiles
subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they
(c)
Wire
(d)

and parallel) of a uniform thickness, which are :
-
Heading 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves,
ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated,
polished or coated, provided that they do not thereby assume the character or articles or products of other
headings.
385
(e)
Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their
convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square),
equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their
whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be
polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or
rings.
Subheading Notes.
1. - In this chapter the following expressions have the meanings hereby assigned to them :
(a)
Aluminium, not alloyed

Metal containing by weight at least 99 % of aluminum, provided that the content by weight of any other
element does not exceed the limit specified in the following table.
TABLE Other elements
Element
Fe + Si (iron plus silicon)

Other elements (1) each
(1)
(2)
(b)
(i)
(ii)
2. -
1
0.1
(2)
Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
Copper is permitted in a proportion greater than 0.1 % but not more than 0.2%, provided that
neither the chromium nor manganese conten exceeds 0.05%
Aluminum alloys
Metallic substances in which aluminium predominates by weight over each of the elements, provided that:
the content by weight of at least one of the other elements or of iron plus silicon taken together is greater
than the limit specified in the foregoing table; or
the total content by weight of such other elements exceeds 1 %
Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 716.91 the term wire applies
only to products, whether or not in coils, of any cross - sectional shape, of which no cross-sectional dimension exceeds
6mm.
386
HEADING
H.S. CODE
76.01
76.02
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Unwrought aluminium.
7601.1000.00
- Aluminium, not alloyed...
kg
7601.2000.00
- Aluminium alloys...
kg
7602.0000.00
- Aluminium waste and scrap....
kg
76.03
Aluminium powders and flakes.

7603.1000.00
- Powders of non-lamellar structure.
kg
7603.2000.00
- Powders of lamellar structure; flakes
kg
kg
20
76.04
Aluminium bars, rods and profiles

7604.1000.00
- Of aluminium, not alloyed....

- Of aluminium alloys:
7604.2100.00
-- Hollow profiles.
kg
20
7604.2900.00
-- Other.
kg
20
76.05
Aluminium wire
- Of aluminium, not alloyed:
7605.1100.00
-- Of which the maximum cross-sectional dimension exceeds 7mm....
kg
7605.1900.00
-- Other.......
kg
- Of aluminium alloys:
7605.2100.00
-- Of which the maximum cross-sectional dimension exceeds 7mm....
kg
7605.2900.00
-- Other.
kg
Aluminium plates, sheets and strip, of a thickness

exceeding 0.2mm.
76.06
- Rectangular (including square):

-- Of aluminum, not alloyed:
7606.1110.00
--- Corrugated......
kg
20
20
7606.1190.00
--- Other....
kg
387
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
-- Of aluminum alloys:
7606.1210.00
kg
20
20
7606.1290.00
--- Other
kg
kg
20
20
- Other:
-- Of aluminum, not alloyed :
7606.9110.00
--- Corrugated..
--- Other:
7606.9190.92
---- Painted, coated or vanished..
kg
20
20
7606.9190.93
---- Other...
kg
kg
20
20
-- Of aluminum alloys:
7606.9210.00
--- Other:
7606.9290.94
---- Painted, coated or vanished...
kg
20
20
7606.9290.99
---- Other....
kg
kg
Aluminum 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.
76.07
- Not backed:
7607.1100.00
-- Rolled but not further worked.....

-- Other:
7607.1900.11
--- Printed flexible packaging materials...
kg
35
35
7607.1900.19
--- Other........
kg
- Backed:
7607.2000.21
-- Printed flexible packaging materials....
kg
35
35
7607.2000.29
-- Other...
kg
388
HEADING
H.S. CODE
2008/
2009
2010/
2011/
2012
Levy
VAT
7608.1000.00
- Of aluminium, not alloyed...
kg
20
20
7608.2000.00
- Of aluminium alloys...
kg
20
20
7609.0000.00
- Aluminium tube or pipe fittings (for example,

couplings, elbows, sleeves)....
kg
20
20
- Doors, windows and their frames and thresholds

for doors
kg
20
20
7610.9000.00
- Other...
kg
35
35
7611.0000.00
- Aluminium reservoirs, tanks, vats and similar

containers, for any material (other than
compressed or liquefied gas) of a capacity
exceeding 3001, whether or not lined or heatinsulated, but not fitted with mechanical or
thermal equipment.
kg
20
20
kg
20
Aluminium structures (excluding prefabricated

buildings of heading 94.06) and parts of structures
(for example, bridges and bridge-sections, towers,
lattice masts, roofs, roofing frameworks, doors and
windows and their frames and threshold for doors,
balustrades, pillars and columns) ; aluminium
plates, rods, profiles, tubes and the like,
prepared for use in structures.
76.10
7610.1000.00
76.11
SU
Aluminium tubes and pipes
76.08
76.09
DESCRIPTION
76.12
Aluminium casks, drums, cans, boxes and similar

containers (including rigid or collapsible tubular
containers), for any material (other than
compressed or liquefied gas), of a capacity not
exceeding 300 1, whether or not lined or heatinsulated, but not fitted with mechanical or
thermal equipment.
7612.1000.00
- Collapsible tubular containers..

- Other:
7612.9000.91
-- Aluminum cans...
kg
7612.9000.99
-- Other aluminum containers...
kg
20
20
389
HEADING
76.13
H.S. CODE
7613.0000.00
DESCRIPTION
Aluminium containers for compressed or

liquefied gas..
SU
2008/
2009
2010/
2011/
2012
kg
Levy
VAT
Stranded Wire, cables, plaited bands and the like,

of aluminium, not electrically insulated
76.14
7614.1000.00
- With steel core..
kg
35
35
7614.9000.00
- Other..
kg
35
35
-- Pot scourers and scouring or polishing pads, gloves

and the like....
kg
20
20
7615.1900.00
-- Other ....
kg
20
20
7615.2000.00
- Sanitary ware and parts thereof ..
kg
20
20
kg
20
20
kg
20
20
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.
76.15
- Table, kitchen or other household articles and parts thereof;

pot scourers and scouring or polishing pads, gloves and
the like:
7615.1100.00
Other articles of aluminium.
76.16
7616.1000.00
- Nails, tacks, staples (other than those of heading 83.05),

screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins,
washers and similar articles...
- Other:
7616.9100.00
-- Cloth, grill, netting and fencing, of aluminium wire..

-- Other:
7616.9910.00
--- Accessories for use with pawer lines...
kg
20
20
7616.9990.00
--- Other.....
kg
20
20
390
Chapter 77
(Reserved for possible future use in the

Harmonized System)
391
Chapter 78
Lead and articles thereof
Note.
1. -
(a)
Bars and rods

headings.
(b)
Profiles
(c)
Wire
(d)

-
Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs,
chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or
coated, provided that they do not thereby assume the character or articles or products of other headings.
(e)
Tubes and pipes

rings.
392
Subheading Notes.
1.
- In this chapter the expressions refined lead means:
Metal containing by weight at least 99.9 % of aluminum lead, provided that the content by weight of any other
element does
not exceed the limit specified in the following table.
TABLE other elements
Element
Ag
Silver
As
Arsenic
Bi
Bismuth
Ca
Calcium
Cd
Cadmium
Cu
Copper
Fe
Iron
Sn
Sulphur
Sb
Antimony
Sn
Tin
Zn
Zinc
Other (for example Te), each

0.02
0.005
0.05
0.002
0.002
0.08
0.002
0.002
0.005
0.005
0.002
0.001
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
-- Containing by weight antimony as the principal other

element.
kg
7801.9900.00
-- Other ....
kg
7802.0000.00
- Lead waste and scrap....
kg
-- Sheets, strip and foil of a thickness (excluding any backing)

not exceeding 0.2 mm....
kg
7804.1900.00
-- Other.....
kg
7804.2000.00
- Powders and flakes....
kg
kg
20
20
Levy
VAT
Unwrought lead.
78.01
7801.1000.00
- Refined lead ....

- Other:
7801.9100.00
78.02
[78.03]
Reserved.
Lead plates, sheets, strip and foil; lead powders
and flakes.
78.04
- Plates, sheets, strip and foil:

7804.1100.00
[78.05]
78.06
Reserved.
7806.0000.00
- Other articles of lead .......
393
Chapter 79
Zinc and articles thereof
Note.
1. - In this Chapter the following expressions have the meanings hereby assigned to them:
(a)
Bars and rods

headings.
(b)
Profiles
(c)
Wire
(d)

-
(e)
of a shape other than rectangular or square, of any size, provided that they do not assume the
Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves,
ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated,
polished or coated, provided that they do not thereby assume the character or articles or products of other
headings.
Tubes and pipes

394
rings.
Subheading Notes.
1.
(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%.
(a)
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.
Import Duty Rates

HEADING
H.S. CODE
79.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Unwrought zinc.
- Zinc, not alloyed:
79.02
7901.1100.00
-- Containing by weight 99.99% or more of zinc ..
kg
7901.1200.00
-- Containing by weight less than 99.99 % of zinc....
kg
7901.2000.00
- Zinc alloys..
kg
7902.0000.00
- Zinc waste and scrap.....
kg
79.03
Zinc dust, powders and flakes.

7903.1000.00
- Zinc dust........
kg
7903.9000.00
- Other....
kg
79.04
7904.0000.00
- Zinc bars, rods, profiles and wire..
kg
20
79.05
7905.0000.00
- Zinc plates, sheets, strip and foil .....
kg
kg
20
20
[79.06]
79.07
Reserved.
7907.0000.00
- Other articles of zinc.....
395
Chapter 80
Tin and articles thereof
Note.
1. -
(a)
Bars and rods

headings.
(b)
Profiles
(c)
Wire
(d)

- 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
(e)
Tubes and pipes

rings.
396
Subheading Note.
1.
(a)
Tin not alloyed

Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or
copper is less than the limit specified in the following table :
TABLE other elements
Element
Bi
Bismuth
Cu
Coppers
(b)
0.1
0.4
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.
HEADING
H.S. CODE
80.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Unwrought tin.
8001.1000.00
- Tin, not alloyed .
kg
8001.2000.00
- Tin alloys...
kg
80.02
8002.0000.00
- Tin waste and scrap ...
kg
80.03
8003.0000.00
- Tin bars, rods, profiles and wire ...
kg
20
kg
20
20
[80.04]
Reserved.
[80.05]
Reserved.
[80.06]
Reserved.
80.07
8007.0000.00
- Other articles of tin .
397
Chapter 81
Other base metals; cermets; article thereof
Subheading Note.
1. - Note 1 to Chapter 74, defining bars and rods, profiles, wire and plates, sheets, strip and foils applies, mutatis
mutandis, to this Chapter.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
-- Unwrought tungsten, including bars and rods obtained

simply by sintering ..
kg
8101.9600.00
-- Wire.....
kg
10
10
8101.9700.00
-- Waste and scrap ..
kg
8101.9900.00
-- Other ..
kg
20
20
kg
-- Unwrought molybdenum, including bars and rods

obtained simply by Sintering...
kg
-- Bars and rods, other than those obtained simply by

sintering, profiles, plates, sheets, strip and foil ...
kg
8102.9600.00
-- Wire...
kg
10
10
8102.9700.00
-- Waste and scrap....
kg
8102.9900.00
-- Other...
kg
20
20
- Unwrought tantalum, including bars and rods obtained

simply by sintering; powders
kg
8103.3000.00
- Waste and scrap
kg
8103.9000.00
- Other....
kg
20
20
81.01
Levy
VAT
Tungsten (wolfram) and articles thereof,

including waste and scrap.
8101.1000.00
- Powders....
- Other:
8101.9400.00
81.02
Molybdenum and articles thereof, including

waste and scrap.
8102.1000.00
- Powders...
- Other:
8102.9400.00
8102.9500.00
81.03
Tantalum and articles thereof, including waste

and scrap.
8103.2000.00
398
HEADING
H.S. CODE
81.04
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Magnesium and articles thereof, including

waste and scrap.
- Unwrought magnesium:
8104.1100.00
-- Containing at least 99.8 % by weight of magnesium.
kg
8104.1900.00
-- Other...
kg
20
8104.2000.00
- Waste and scrap.....
kg
8104.3000.00
- Raspings, turnings and granules, graded according to

size; powders ....
kg
- Other..
kg
20
20
- Cobalt mattes and other intermediate products of cobalt

metallurgy; unwrought cobalt; powder .
kg
8105.3000.00
- Waste and scrap ......
kg
8105.9000.00
- Other .....
kg
20
- Bismuth and articles thereof, including waste

and scrap ...
kg
20
20
8104.9000.00
81.05
Cobalt mattes and other intermediate products

of cobalt metallurgy; cobalt and articles
thereof, including waste and scrap.
8105.2000.00
81.06
8106.0000.00
81.07
- Cadmium and articles thereof, including

waste and scrap.
8107.2000.00
- Unwrought cadmium; Powders..
kg
8107.3000.00
- Waste and scrap ...
kg
8107.9000.00
- Other...
kg
20
20
81.08
Titanium and articles thereof, including waste

and scrap.
8108.2000.00
- Unwrought titanium; Powders .
kg
8108.3000.00
- Waste and scrap .
kg
8108.9000.00
- Other .
kg
20
20
kg
81.09
Zirconium and articles thereof, including waste

and scrap.
8109.2000.00
- Unwrought zirconium; Powders ....
399
HEADING
H.S. CODE
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8109.3000.00
- Waste and scrap ....
kg
8109.9000.00
- Other.....
kg
20
20
81.10
81.11
DESCRIPTION
Antimony and articles thereof, including waste

and scrap.
8110.1000.00
- Unwrought antimony; powders...
kg
8110.2000.00
- Waste and scrap.....
kg
8110.9000.00
- Other ...
kg
20
20
8111.0000.00
- Manganese and articles thereof, including

waste and scrap ..
kg
20
20
81.12
Beryllium, chromium, germanium, vanadium,

gallium, hafnium, indium, niobium,
(columbium), rhenium and thallium, and
articles of these metals, including waste and
scrap.
- Beryllium:
8112.1200.00
-- Unwrought; powders......
kg
8112.1300.00
-- Waste and scrap........
kg
8112.1900.00
-- Other......
kg
20
20
- Chromium:
8112.2100.00
-- Unwrought; powders..
kg
8112.2200.00
-- Waste and scrap...
kg
8112.2900.00
-- Other..
kg
20
20
- Thallium:
8112.5100.00
-- Unwrought; powders...
kg
8112.5200.00
-- Waste and scrap...
kg
8112.5900.00
-- Other .....
kg
20
20
- Other:
81.13
8112.9200.00
-- Unwrought ; waste and scrap; powders
kg
8112.9900.00
-- Other ..
kg
20
20
8113.0000.00
- Cermets and articles thereof, including waste

and scrap ...
kg
20
20
400
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 and pedicure sets, and goods of
heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
(a)
(b)
(c)
(d)
2. -
Base metal;
Metal carbides or cermets;
Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal
carbide or cermet; or
Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves,
or the like, of base metal, which retain their identity and function after the application of the abrasive.
Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts,
except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general
used as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.5.
3. -
Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are
to be classified in heading 82.15.
HEADING
H.S. CODE
82.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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
- Spades and shovels:
8201.1000.11
-- Blank Spades and Shovels
kg
8201.1000.19
-- Other including Complete Spades and Shovels..
kg
35
35
- Forks:
8201.2000.21
-- Blank Forks .
kg
8201.2000.29
-- Other including Complete or Finished Forks ....
kg
35
35
- Mattocks, picks, hoes and rakes:

8201.3000.31
-- Blank mattocks, picks, hoes and rakes.
kg
8201.3000.39
-- Other including Complete or Finished mattocks, picks,

hoes and rakes.
kg
35
35
401
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Axes, bill hooks and similar hewing tools:

8201.4000.41
-- Blank axes, bill hooks and similar hewing tools etc..
kg
8201.4000.49
-- Other including complete or finished axes, bill hooks and

similar hewing tools..
kg
35
35
-- Blank secateurs and similar one-handed pruners and

shears (including poultry shears) .
kg
-- Other including complete or finished secateurs and

similar one-handed pruners and shears (including
poultry shears) .
kg
35
35
-- Blank hedge shears, two-handed pruning shears and

similar two handed shears...
kg
-- Other including complete or finished hedge shears,

two- handed pruning shears and similar two handed
shears....
kg
35
35
-- Other blank hand tools of a kind used in agriculture,

horticulture or forestry.
kg
-- Other including complete or finished hand tools of a

kind used in agriculture, horticulture or forestry..
kg
35
35
- Secateurs and similar one-handed pruners and shears

(including poultry shears):
8201.5000.51
8201.5000.59
- Hedge shears, two-handed pruning shears and similar

two handed shears:
8201.6000.61
8201.6000.69
- Other hand tools of a kind used in agriculture,

horticulture or forestry:
8201.9000.91
8201.9000.99
Hand saws; blades for saws of all kinds

(including slitting, slotting or toothless saw
blades).
82.02
8202.1000.00
- Hand saws.
kg
20
20
8202.2000.00
- Hand saw blades
kg
- Circular saw blades (including slitting or slotting

saw blades):
8202.3100.00
-- With working part of steel .
kg
8202.3900.00
-- Other, including parts.
kg
8202.4000.00
- Chain saw blades
kg
402
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other saw blades:

8202.9100.00
-- Straight saw blades, for working metal...
kg
8202.9900.00
-- Other.....
kg
Files, rasps, pliers (including cutting pliers),

pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and
similar hand tools.
82.03
8203.1000.00
- Files, rasps and similar tools...
kg
20
8203.2000.00
- Pliers (including cutting pliers), pincers, tweezers and

similar tools ....
kg
8203.3000.00
- Metal cutting shears and similar tools ...
kg
8203.4000.00
- Pipe-cutters, bolt croppers, perforating punches and

Similar tools ....
kg
82.04
Hand-operated spanners and wrenches

(including torque meter wrenches but not
including tap wrenches); interchangeable
spanner sockets, with or without handles.
- Hand-operated spanners and wrenches:
8204.1100.00
-- Non-adjustable..
kg
20
8204.1200.00
-- Adjustable....
kg
20
8204.2000.00
- Interchangeable spanner sockets, with or without

handles ...
kg
20
82.05
Hand tools (including glaziers diamonds), not

elsewhere specified or included; blow lamps;
vices, clamps and the like, other than
accessories for and parts of, machine tools;
anvils; portable forges; hand or pedal-operated
grinding wheels with frameworks.
8205.1000.00
- Drilling, threading or tapping tools
kg
8205.2000.00
- Hammers and sledge Hammers..
kg
8205.3000.00
- Planes, chisels, gouges and similar cutting tools for

working wood...
kg
- Screwdrivers
kg
20
kg
20
8205.4000.00
- Other hand tools (including glaziers diamonds) :

8205.5100.00
-- Household tools ...
403
Import Duty Rates

HEADING
H.S. CODE
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8205.5900.00
-- Other ..
kg
20
8205.6000.00
- Blow lamps ..
kg
8205.7000.00
- Vices, clamps and the like ....
kg
20
8205.8000.00
- Anvils; portable forges; hand or pedal-operated grinding

wheels with frameworks...
kg
20
- Sets of articles of two or more of the forgoing

subheadings...
kg
20
8205.9000.00
82.06
DESCRIPTION
8206.0000.00
82.07
- Tools of two or more of the headings 82.02 to

82.05, put up in sets for retail sale..
kg
Interchangeable tools for hand tools, whether

or not power-operated, or for machine-tools
(for example, for pressing, stamping,
punching, tapping, threading, drilling, boring,
broaching, milling, turning or screw driving),
including dies for drawing or extruding metal,
and rock drilling or earth boring tools.
- Rock drilling or earth boring tools:
8207.1300.00
-- With working part of cermets....
kg
8207.1900.00
-- Other, including parts.
kg
8207.2000.00
-- Dies for drawing or extruding metal..
kg
8207.3000.00
-- Tools for pressing, stamping or punching....
kg
8207.4000.00
-- Tools for tapping or threading......
kg
8207.5000.00
-- Tools for drilling, other than for rock drilling..
kg
8207.6000.00
-- Tools for boring or broaching....
kg
8207.7000.00
-- Tools for milling....
kg
8207.8000.00
-- Tools for turning...
kg
8207.9000.00
- Other interchangeable tools..
kg
20
82.08
Knives and cutting blades, for machines or for

mechanical appliances
8208.1000.00
- For metal working....
kg
8208.2000.00
- For wood working....
kg
8208.3000.00
- For kitchen appliances or for machines used by the food

industry.....
kg
404
HEADING
82.09
82.10
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8208.4000.00
- For agricultural, horticultural or forestry machines.
kg
8208.9000.00
- Other ...
kg
8209.0000.00
- Plates, sticks, trips and the like for tools, unmounted, of cermets ...
kg
20
- Hand-operated mechanical appliances,

weighing 5kg or less, used in the
preparation, conditioning or serving of food
or drink ..
kg
20
20
20
8210.0000.00
82.11
Knives with cutting blades, serrated or not

(including pruning knives), other than knives
of heading 82.08, and blades therefor :
8211.1000.00
- Sets of assorted articles.......

- Other:
8211.9100.00
-- Table knives having fixed blades.......
20
20
8211.9200.00
-- Other knives having fixed blades
20
20
8211.9300.00
-- Knives having other than fixed blades..
20
20
8211.9400.00
-- Blades ..
kg
20
8211.9500.00
-- Handles of base metal .
kg
20
82.12
82.13
Razors and razor blades (including razor blade

blanks in strips).
8212.1000.00
- Razors .
20
20
8212.2000.00
- Safety razor blades, including razor blade blanks

in strips .....
20
20
8212.9000.00
- Other parts....
kg
20
8213.0000.00
- Scissors, tailors shears and similar shears,

and blades therefor .....
kg
405
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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).
82.14
8214.1000.00
8214.2000.00
8214.9000.00
82.15
- Paper knives, letter openers, erasing knives, pencil

sharpeners and blades therefor ......
kg
20
20
- Manicure or pedicure sets and instruments

(including nail files).....
kg
- Other....
kg
20
20
- Sets of assorted articles containing at least one article

plated with precious metal ...
kg
20
20
- Other sets of assorted articles. ..
kg
20
20
Spoons, forks, ladles, skimmers, cake-servers,

fish-knives, butter-knives, sugar tongs and
similar kitchen or tableware.
8215.1000.00
8215.2000.00
- Other:
8215.9100.00
-- Plated with precious metal...
kg
20
20
8215.9900.00
-- Other
kg
20
20
406
Chapter 83
Miscellaneous articles of base metal
Notes.
1. -
For the purposes of this chapter, parts of base metal are to be classified with their parent articles. However, articles
of iron or steel of heading 73. 12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapter 74 to 76
and 78 to 81) are not be taken as parts or articles of this Chapter.
2. -
For the purposes of heading 83.02, the word castors means those having a diameter (including, where appropriate,
tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm
provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
HEADING
H.S. CODE
83.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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.
8301.1000.00
- Padlocks...
kg
20
20
8301.2000.00
- Locks of a kind used for motor vehicles.
kg
20
20
8301.3000.00
- Locks of a kind used for furniture.
kg
20
8301.4000.00
- Other locks ....
kg
20
20
8301.5000.00
- Clasps and frames with clasps, incorporating locks
kg
20
20
8301.6000.00
- Parts.....
kg
8301.7000.00
- Keys presented separately.
kg
20
20
83.02
Base metal mountings, fittings and similar

articles suitable for furniture, doors, staircases,
windows, blinds, coachwork, saddlery, trunks,
chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures;
castors with mountings of base metal;
automatic door closers of base metal.
8302.1000.00
- Hinges...
kg
20
8302.2000.00
- Castors.
kg
20
8302.3000.00
- Other mountings, fittings and similar articles suitable for

motor vehicles....
kg
20
20
kg
20
20
- Other mountings, fittings and similar articles:

8302.4100.00
-- Suitable for buildings..
407
HEADING
83.03
8304
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8302.4200.00
-- Other, suitable for furniture...
kg
20
8302.4900.00
-- Other....
kg
20
20
8302.5000.00
- Hat-racks, hat-pegs, brackets and similar fixtures...
kg
20
20
8302.6000.00
- Automatic door closers..
kg
20
8303.0000.00
- Armoured or reinforced safes, strong-boxes

and doors and safe deposit lockers for strongrooms, cash or deed boxes and the like, of
base metal ...
kg
20
20
- Filing cabinets, card-index cabinets, paper

trays, paper rests, pen trays, office-stamp
stands and similar office or desk equipment,
of base metal, other than office furniture of
heading 94.03 .....
kg
20
20
8304.0000.00
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.
83.05
8305.1000.00
- Fittings for loose-leaf binders or files...
kg
20
20
8305.2000.00
- Staples in strips ....
kg
20
8305.9000.00
- Other, including parts .
kg
20
20
kg
20
20
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.
83.06
8306.1000.00
- Bells, gongs and the like.....

- Statuettes and other ornaments:
8306.2100.00
-- Plated with precious metal...
kg
20
20
8306.2900.00
-- Other ..
kg
20
20
8306.3000.00
- Photograph, picture or similar frames; mirrors
kg
20
20
408
HEADING
H.S. CODE
83.07
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Flexible tubing of base metal, with or without

fittings.
- Of iron or steel:
8307.1010.00
-- Cable sheaths....
kg
20
20
8307.1090.00
-- Other..
kg
20
20
8307.9000.00
- Of other base metal..
kg
20
20
83.08
Clasps, frames with clasps, buckles, buckleclasps, hooks, eyes, eyelets and the like, of
base metal, of a kind used for clothing,
footwear, awnings, handbags, travel goods or
other made up articles; tubular or bifurcated
rivets, of base metal; beads and spangles, of
base metal.
8308.1000.00
- Hooks, eyes and eyelets...
kg
8308.2000.00
- Tubular or bifurcated rivets.
kg
8308.9000.00
- Other, including parts...
kg
83.09
Stoppers, caps and lids (including crown corks,

screw caps and pouring stoppers), capsules for
bottles, threaded bungs, bung covers, seals and
other packing accessories, of base metal.
- Crown corks:
8309.1000.11
-- Pharmaceutical...
kg
8309.1000.19
-- Other...
kg
20
- Other:
8309.9000.91
--For Pharmaceutical use
kg
8309.9000.92
-- Top & bottom covers of tins (parts of cans) ..
kg
8309.9000.99
-- Other ...
kg
20
409
HEADING
83.10
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
20
20
- Coated electrodes of base metal, for electric

arc-welding ..
kg
20
8311.2000.00
- Cored wire of base metal, for electric arc-welding
kg
20
8311.3000.00
- Coated rods and cored wire, of base metal, for soldering,

brazing or welding by flame..
kg
20
- Other.
kg
20
8310.0000.00
83.11
- Sign-plates, name-plates, address-plates and

similar plates, numbers, letters and other
symbols, of base metal, excluding those of
heading 94.05 ....
Levy
VAT
Wire, rods, tubes, plates, electrodes and similar

products, of base metal or of metal carbides,
coated or cored with flux material, of a kind
used for soldering, brazing, welding or
deposition of metal or of metal carbides; wire
and rods, of agglomerated base metal powder,
used for metal spraying.
8311.1000.00
8311.9000.00
410
Section XVI
MACHINERY AND MECHANICAL APPLIANCES;ELECTRICAL EQUIPMENT; PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGEAND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Notes.
1. - This Section does not cover :
(a)
(h)
Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.5):
or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical
uses, of vulcanised rubber other than hard rubber (heading 40.16);
Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in
machinery or mechanical appliances or for other technical uses;
Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44
or 48 or Section XV);
Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or section XV);
Transmission or conveyor belts or belting, of textile material (heading 59.5), or other articles of textile
materials for technical uses (heading 59.11);
Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles
wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading
85.22);
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV, or similar goods of
plastics (Chapter 39);
Drill pipe (heading 73.04);
(ij)
Endless belts of metal wire or strip (Section XV);
(k)
Articles of Chapter 82 or 83;
(l)
Articles of Section XVII;
(m)
(n)
Clocks, watches or other articles of Chapter 91;
(o)
Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03);
similar interchangeable tools are to be classified according to the constituent material of their working part
(for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);
(p)
Articles of Chapter 95; or
(q)
Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their
constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions).
(b)
(c)
(d)
(e)
(f)
(g)
2. -
Subject to Note 1 of this section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being
parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following
rules:
(a)
(b)
Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31,
84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their
respective headings;
Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of
machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the
machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as
411
appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17
and 85.25 to 85.28 are to be classified in heading 85.17;
(c)
All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as
appropriate or, failing that, in heading 84.87 or 85.48.
3. -
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to
form a whole and other machines designed for the purpose of performing two or more complementary or alternative
functions are to be classified as if consisting only of that component or as being that machine which performs the
principal function.
4. -
Where a machine (including a combination of machines) consists of individual components (whether separate or
interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute
together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole
fails to be classified in the heading appropriate to that function.
5. -
For the purposes of these Notes, the expression machines means any machine, machinery, plant, equipment,
apparatus or appliance cited in the headings of Chapter 84 or 85.
Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof
Notes.
1. - This chapter does not cover :
2. -
(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 (heading 70.17); machinery, appliances or other articles for technical uses or parts
thereof, of glass (heading 70.19 or 70.20);
(d)
Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
(e)
Vaccum cleaners of heading 85.08;
(f)
Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; or
(g)
Hand-operated mechanical floor sweepers, not motorised (heading 96.03).
Subject to the operation of Note 3 to Section XVI, and subject to Note 9 to this Chapter, a machine or appliance
which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same
time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate
heading of the former group or under heading 84.86, as the case may be, and not the latter group.
Heading 84.19 does not, however, cover:
(a)
Germination plant, incubators or brooders (heading 84.36);
(b)
Grain dampening machines (heading 84.37);
412
(c)
(d)
Diffusing apparatus for sugar juice extraction (heading 84.38

Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or
(e)
Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary,
is subsidiary.
(a)
Sewing machines for closing bags or similar containers (heading 84.52); or
(b)
Office machinery of heading 84.72.

Ink-jet printing machines (heading 84.43).
3. -
A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to
a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.
4. -
Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which
can carry out different types of machining operations either:
5. -
(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
work piece (unit construction machines, single station), or
(c)
by the automatic transfer of the work piece to different unit heads (multi-station transfer machines).
(A) For the purposes of heading 84.71, the expression automatic data processing machines means machines
capable of:
(i).
Storing the processing program or programs and at least the data immediately necessary for the
execution of the program;
(ii)
Being freely programmed in accordance with the requirements of the user;
(iii)
performing arithmetical computations specified by the user; and
(iv)
Executing, without human intervention, a processing program which requires them to modify their
execution, by logical decision during the processing run.
(B)
Automatic data processing machines may be in the form of systems consisting of a variable number
of separate units.
(C)
Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data
processing system if it meets all of the following conditions:
(i). It is of a kind solely or principally used in an automatic data processing system;
(ii). It is connectable to the central processing unit either directly or through one or more other
units; and
(iii). It is able to accept or deliver data in a form (codes or signals) which can be used by the
system.
Separately presented units of an automatic data processing machine are to be classified in heading
84.71.
However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the
conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of
heading 84.71.
413
(D)
Heading 84.71 does not cover the following when presented separately, even if they meet all of the
conditions set forth in Note 5 (C) above:
(i). Printers, copying machines, facsimile machines, whether or not combined;
(ii). Apparatus for the transmission or reception of voice, images or other data, including apparatus
for communication in a wired or wireless network (such as local or wide are network);
(iii). Loudspeakers and microphones;
(iv). Television camaras, digital camaras and video camera recorders;
(v). Monitors and projectors, not incorporating television reception apparatus.
(E)
6. -
Machines incorporating or working in conjunction with an automatic data

processing machine and performing a specific function other than data processing are to be
classified in the headings appropriate to their respective functions or, failing that, in residual
headings.
Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ
from the nominal diameter by more than 1 % or by more than 0.05mm, which ever is less.
Other steel balls are to be classified in heading 73.26
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 heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example,
stranding, twisting or cabling machines) metal wire, textile yarn or any other material or from a combination of such
materials.
8. -
For the purposes of heading 84.70, the term pocket-size applies only to machines the dimensions of which do not
exceed 170mm x 50mm x 45mm.
9. -
(A)
Notes 8 (a) and 8 (b) to Chapter 85 also apply with respect to the expressions semiconductor devices and
electronic integrated circuits, respectively, as used in this Note and in heading 84.86. However, for the
purposes of this Note and of heading 84.86, the expression semiconductor devices also covers
photosentitive semiconductor devices and light emitting diodes.
(B)
For the purposes of this Note and of the heading 84.86, the expression
manufacture of flat panel displays covers the fabrication of substrates into a flat panel. It does not cover
the manufacture of glass or the assembly of printed circuit boards or other electric components onto the flat
panel. The expression flat panel display does not cover cathode-ray tube technology.
(C)
Heading 84.86 also includes machines and apparatus solely or principally of akind used for:
i. the manufacture or repair of masks and reticles;
ii. assembling semiconductor devices or electronic integrated circuits; and
iii. Lifting, handling, loading or unoloading of boules, wafers, semiconductor devices, electronic integrated
circuits and flat panel displays.
414
(D)
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the
description in heading 84.86 are to be classified in that heading and in no other heading of the
nomenclature.
Subheading Notes.
1. - For the purposes of subheading 8471.49, the term systems means automatic data processing machines whose units
satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central processing unit,
one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a
printer).
2. -
Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and
having a length which is t least three times the diameter. The ends of the rollers may be rounded.
Import Duty Rates
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Nuclear reactors; fuel elements (cartridges),

non-irradiated, for nuclear reactors; machinery
and apparatus for isotopic separation.
84.01
8401.1000.00
- Nuclear reactors...
kg
8401.2000.00
- Machinery and apparatus for isotopic separation, and

parts thereof...
kg
8401.3000.00
- Fuel elements (cartridges), non-irradiated..
kg
8401.4000.00
- Parts of nuclear reactors....
kg
-- Watertube boilers with a steam production exceeding

45 t per hour..
kg
-- Watertube boilers with a steam production not

exceeding 45 t per hour ...
kg
-- Other vapour generating boilers, including hybrid

boilers...
kg
8402.2000.00
- Super-heated water boilers..
kg
8402.9000.00
- Parts.
kg
84.02
Steam or other vapour generating boilers (other

than central heating hot water boilers capable
also of producing low pressure steam); superheated water boilers.
- Steam or other vapour generating boilers:
8402.1100.00
8402.1200.00
8402.1900.00
Central heating boilers other than those of

heading No. 84.02.
84.03
8403.1000.00
- Boilers.....
8403.9000.00
- Parts ..
kg
415
Levy
VAT
HEADING
H.S. CODE
84.04
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Auxiliary plant for use with boilers of heading

84.02 or 84.03 (for example, economisers,
super-heaters, soot removers, gas recoverers);
condensers for steam or other vapour power
units.
- Auxiliary plant for use with boilers of heading 84.02
or 84.03.
kg
8404.2000.00
- Condensers for steam or other vapour power units.
kg
8404.9000.00
- Parts.
kg
- 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.
kg
- Parts.....
kg
8404.1000.00
84.05
Producer gas or water gas generators, with or

without their purifiers; acetylene gas
generators and similar water process gas
generators, with or without their purifiers.
8405.1000.00
8405.9000.00
84.06
Steam turbines and other vapour turbines

8406.1000.00
- Turbines for marine Propulsion ......

- Other turbines:
8406.8100.00
-- Of an output exceeding 40 MW.
8406.8200.00
-- Of an output not exceeding 40 MW...
8406.9000.00
- Parts ...
kg
84.07
Spark-ignition reciprocating or rotary internal

combustion piston engines.
8407.1000.00
- Aircraft engines.......
- Marine propulsion engines:
8407.2100.00
-- Outboard motors.....
8407.2900.00
-- Other...
416
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Reciprocating piston engines of a kind used for the

propulsion of vehicles of Chapter 87:
8407.3100.00
-- Of a cylinder capacity not exceeding 50cc..
8407.3200.00
-- Of a cylinder capacity exceeding 50 cc but not

exceeding 250 cc ..
-- Of a cylinder capacity exceeding 250 cc but not

exceeding 1,000 cc.
8407.3400.00
-- Of a cylinder capacity exceeding 1,000 cc..
8407.9000.00
- Other engines.....
8407.3300.00
Compression-ignition internal combustion

piston engines (diesel or semi-diesel engines)
84.08
8408.1000.00
- Marine propulsion engines
8408.2000.00
- Engines of a kind used for the propulsion of vehicles of

Chapter 87 ..
- Other engines......
kg
-- Suitable for use solely or principally with spark-ignition

internal combustion piston engines ..
kg
-- Other......
kg
8408.9000.00
84.09
Parts suitable for use solely or principally with

the engines or heading 84.07 or 84.08.
8409.1000.00
- For aircraft engines....

- Other:
8409.9100.00
8409.9900.00
Hydraulic turbines, water wheels, and

regulators therefor.
84.10
- Hydraulic turbines and water wheels:
8410.1100.00
-- Of a power not exceeding 1,000 kW.
8410.1200.00
-- Of a power exceeding 1,000 kW but not exceeding

5,000 kW ..
8410.1300.00
-- Of a power exceeding 5,000 kW ....
8410.9000.00
- Parts, including regulators..
kg
417
Import Duty Rates

HEADING
H.S. CODE
84.11
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Turbo-jets, turbo-propellers and other gas

turbines.
- Turbo-jets:
8411.1100.00
-- Of a thrust not exceeding 25kN.....
8411.1200.00
-- Of a thrust exceeding 25 kN....
- Turbo-propellers:
8411.2100.00
-- Of a power not exceeding 1,50 kW...
8411.2200.00
-- Of a power exceeding 1,50 kW.....
- Other gas turbines:

8411.8100.00
-- Of a power not exceeding 5,000 kW..
8411.8200.00
-- Of a power exceeding 5,000 kW....
- Parts:
8411.9100.00
-- Of turbo-jets or turbo propellers ..
kg
8411.9900.00
-- Other ...
kg
Other engines and motors.
84.12
8412.1000.00
- Reaction engines other than turbo-jets..

- Hydraulic power engines and motors:
8412.2100.00
-- Linear acting (cylinders).....
8412.2900.00
-- Other...
- Pneumatic power engines and motors:

8412.3100.00
-- Linear acting (cylinders).....
8412.3900.00
-- Other ......
8412.8000.00
- Other ........
8412.9000.00
- Parts ...
kg
418
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/ 2010/
2009
2011/ Levy VAT
2012
Pumps for liquids, whether or not fitted with a

measuring device; liquid elevators.
84.13
- Pumps fitted or designed to be fitted with a measuring

device:
8413.1100.00
-- Pumps for dispensing fuel or lubricants, of the type

used in filling-stations or in garages..
20
8413.1900.00
-- Other......
20
8413.2000.00
- Hand pumps, other than those of subheading 8413.11 or

8413.19...
- Fuel, lubricating or cooling medium pumps for internal

combustion piston engines..
8413.4000.00
- Concrete pumps.
8413.5000.00
- Other reciprocating positive displacement pump
8413.6000.00
- Other rotary positive displacement pumps....
8413.7000.00
- Other centrifugal pumps.....
8413.3000.00
- Other pumps; liquid elevators:

8413.8100.00
-- Pumps
8413.8200.00
-- Liquid elevators.....
- Parts:
-- Of pumps:
8413..9110.00
--- for motor vehicles.
kg
8413..9120.00
--- Parts of hand pumps..
kg
8413..9190.00
--- Other .
kg
8413..9200.00
-- Of liquid elevators...
kg
84.14
Air or vacuum pumps, air or other gas

compressors and fans; ventilating or recycling
hoods incorporating a fan, whether or not
fitted with filters.
8414.1000.00
- Vacuum pumps....
419
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Hand or foot-operated air pumps:

8414.2010.00
-- For the inflation of tyres.....
20
8414.2090.00
-- Other .....
20
8414.3000.00
- Compressors of a kind used in refrigerating

equipment.
- Air compressors mounted on a wheeled chassis for

towing..
-- Table, floor, wall, window, ceiling or roof fans, with a

self- contained electric motor of an output not
exceeding 125 W ..
20
20
8414.5900.00
-- Other...
20
20
8414.6000.00
- Hoods having a maximum horizontal side not exceeding

120 cm
20
20
8414.4000.00
- Fans:
8414.5100.00
- Other:
8414.8000.81
-- Industrial air compressors...
8414.8000.89
-- Other..
20
20
8414.9000.00
- Parts
kg
-- Imported CKD (Completely knocked down) or blank by

-- Other .
35
35

-- Other...
35
35
84.15
Air conditioning machines, comprising a

motor-driven fan and elements for changing
the temperature and humidity, including those
machines in which the humidity cannot be
separately regulated.
- Wall or window types, self- contained or split-system:
8415.1000.11
8415.1000.19
- Of a kind used for persons, in motor vehicles:

8415.2000.21
8415.2000.29
420
HEADING
H.S. CODE
DESCRIPTION
SU
Import Duty Rates

2008/
2009
2010/
2011/
2012
Levy
VAT
- Other:
8415.8100.00
-- Incorporating a refrigerating unit and a valve for

reversal of the cooling/heat cycle (reversible
heat pumps) ...
35
35
8415.8200.00
-- Other, incorporating a refrigerating unit
20
8415.8300.00
-- Not incorporating a refrigerating unit ...
20
-- Parts for Air conditioners of sub-headings 8415.5 to

8415.20 .
kg
-- Other parts for industrial air conditioners..
kg
- Parts:
8415.9000.91
8415.9000.99
Furnace burners for liquid fuel, for pulverised

solid fuel or for gas; mechanical stokers,
including their mechanical grates, mechanical
ash dischargers and similar appliances.
84.16
8416.1000.00
- Furnace burners for liquid fuel..
kg
8416.2000.00
- Other furnace burners, including combination burners
kg
8416.3000.00
- Mechanical stokers, including their mechanical grates,

mechanical ash dischargers and similar appliances
kg
- Parts ....
kg
- Furnaces and ovens for the roasting, melting or other

heat-treatment of ores, pyrites or of metals
8417.2000.00
- Bakery ovens, including biscuit ovens ...
8417.8000.00
- Other ..
8417.9000.00
- Parts ...
kg
8416.9000.00
84.17
Industrial or laboratory furnaces and ovens,

including incinerators, non-electric.
8417.1000.00
84.18
Refrigerators, freezers and other refrigerating

or freezing equipment, electric or other; heat
pumps other than air conditioning machines of
heading 84.15
421
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Combined refrigerator-freezers, fitted with separate

external Doors:
8418.1000.11
8418.1000.19

established assemblers or manufacturers
-- Other...
35
35
--- Imported CKD (Completely knocked down) or blank by

--- Other..
35
35

--- Other.
35
35

-- Other...
35
35

-- Other ..
35
35

-- Other..
35
35
- Refrigerators, household type:

-- Compression-type:
8418.2100.22
8418.2100.23
-- Other:
8418.2900.24
8418.2900.29
- Freezers of the chest type, not exceeding 800 litre

Capacity:
8418.3000.31
8418.3000.39
- Freezers of the upright type, not exceeding 900 litre

capacity:
8418.4000.41
8418.4000.49
- Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating
refrigerating or freezing equipment:
8418.5000.51
8418.5000.59
422
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other refrigerating or freezing equipment; heat pumps :

8418.6100.00
8418.6900.00
-- Heat pumps other than air conditioning machines of

heading 84.15....
-- Other .......
-- Furniture designed to receive refrigerating or freezing

equipment ...
kg
20
10
-- Other .......
kg
10
20
- Parts:
8418.9100.00
8418.9900.00
84.19
Machinery, plant or laboratory equipment,

whether or not electrically heated (excluding
furnaces, ovens and other equipment of
heading 85.14), for the treatment of materials
by a process involving a change of temperature
such as heating, cooking, roasting, distilling,
rectifying, sterilising, pasteurising, steaming,
drying, evaporating, vaporising, condensing or
cooling, other than machinery or plant of a
kind used for domestic purposes; instantaneous
or storage water heaters, non-electric.
- Instantaneous or storage water heaters, non-electric :
8419.1100.00
-- Instantaneous gas water heaters....

-- Other:
8419.1910.00
--- Solar water heaters...
8419.1990.00
--- Other .
20
8419.2000.00
- Medical, surgical or laboratory sterilizers......
- Dryers:
8419.3100.00
-- For agricultural products.
8419.3200.00
-- For wood, paper pulp, paper or paperboard..
8419.3900.00
-- Other...
8419.4000.00
- Distilling or rectifying plant...
8419.5000.00
- Heat exchange units.....
8419.6000.00
- Machinery for liquefying air or other gases..
10
423
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other machinery, plant and equipment:

8419.8100.00
-- For making hot drinks or for cooking or heating food
8419.8900.00
-- Other ......
8419.9000.00
- Parts ........
kg
84.20
Calendering or other rolling machines, other

than for metals or glass, and cylinders
therefor.
8420.1000.00
- Calendering or other rolling machines .

- Parts:
8420.9100.00
-- Cylinders..
kg
8420.9900.00
-- Other...
kg
84.21
Centrifuges, including centrifugal dryers,

filtering or purifying machinery and
apparatus, for liquids or gases
- Centrifuges, including centrifugal dryers :
8421.1100.00
-- Cream separators..
8421.1200.00
-- Clothes-dryers...
8421.1900.00
-- Other.
- Filtering or purifying machinery and apparatus

for liquids:
-- For filtering of purifying water:
8421.2100.22
--- Domestic type.....
20
20
8421.2100.23
--- Other, Industrial ....
-- For filtering or purifying beverages other than water :

8421.2200.24
--- Domestic type..
20
20
8421.2200.29
--- Other, Industrial ....
8421.2300.00
-- Oil or petrol filter for internal combustion engines
10
8421.2900.00
-- Other, Industrial ...
424
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Filtering or purifying machinery and apparatus for

gases:
8421.3100.00
-- Intake air filters for internal combustion engines
10
8421.3900.00
-- Other, Industrial...
- Parts:
8421.9100.00
-- Of centrifuges, including centrifugal dryers...
kg
8421.9900.00
-- Other...
kg
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.
84.22
- Dish washing machines:

8422.1100.00
-- Of the household type....
20
20
8422.1900.00
-- Other
8422.2000.00
- 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;
machinery for aerating beverages .
- Other packing or wrapping machinery (including heatshrink wrapping machinery..
- Parts ......
kg
20
8422.3000.00
8422.4000.00
8422.9000.00
Weighing machinery (excluding balances of a

sensitivity of 5 cg or better), including weight
operated counting or checking machines;
weighing machine weights of all kinds.
84.23
8423.1000.00
- Personal weighing machines, including baby scales;

household scales.
425
HEADING
H.S. CODE
8423.2000.00
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Scales for continuous weighing of goods on

conveyors..
- Constant weight scales and scales for discharging a

predetermined weight of material into a bag or
container, including hopper scales ..
-- Having a maximum weighing capacity not

exceeding 30 kg.
10
-- Having a maximum weighing capacity exceeding 30 kg

but not exceeding 5,000 kg .
8423.8900.00
-- Other ..
8423.9000.00
- Weighing machine weights of all kinds; parts of weighing

machinery ....
kg
8423.3000.00
Levy
VAT
- Other weighing machinery:

8423.8100.00
8423.8200.00
Mechanical appliances (whether or not handoperated) 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.
84.24
8424.1000.00
- Fire extinguishers, whether or not charged
8424.2000.00
- Spray guns and similar appliances...
8424.3000.00
- Steam or sand blasting machines and similar jet

projecting machines ....
- Other appliances:
-- Agricultural or horticultural:
8424.8110.00
--- Appliances for spraying insecticides, fungicides,

hebicides etc ..
426
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
8424.8120.00
--- Water sprinkling appliances ......
8424.8190.00
--- Other ......
8424.8900.00
-- Other ..
8424.9000.00
- Parts ....
kg
Pulley tackle and hoists other than skip hoists;

winches and capstans; jacks.
84.25
- Pulley tackle and hoists other than skip hoists or hoists

of a kind used for raising vehicles:
8425.1100.00
-- Powered by electric motor....
8425.1900.00
-- Other...
- Other winches; capstans:

8425.3100.00
-- Powered by electric motor
8425.3900.00
-- Other....
- Jacks; hoists of a kind used for raising vehicles :

8425.4100.00
-- Built-in jacking systems of a type used in garages
8425.4200.00
-- Other jacks and hoists, hydraulic..
8425.4900.00
-- Other..
84.26
Ships derricks; cranes, including cable cranes;

mobile lifting frames, straddle carriers and
works trucks fitted with a crane.
- Overhead travelling cranes, transporter cranes, gantry
cranes, bridge cranes, mobile lifting frames and straddle
carriers:
8426.1100.00
-- Overhead travelling cranes on fixed support.
8426.1200.00
-- Mobile lifting frames on tyres and straddle carriers.
8426.1900.00
-- Other...
8426.2000.00
- Tower cranes.
427
Levy
VAT
HEADING
H.S. CODE
8426.3000.00
DESCRIPTION
- Portal or pedestal jib cranes .
SU
2008/
2009
2010/
2011/
2012
- Other machinery, self-propelled:

8426.4100.00
-- On tyres .....
8426.4900.00
-- Other ......
- Other machinery:
8426.9100.00
-- Designed for mounting on road vehicles ....
8426.9900.00
-- Other..
Fork-lift trucks; other works trucks fitted with

lifting or handling equipment.
84.27
8427.1000.00
- Self-propelled trucks powered by an electric motor
8427.2000.00
- Other self-propelled trucks.
8427.9000.00
- Other trucks .
84.28
Other lifting, handling, loading or unloading

machinery (for example, lifts, escalators,
conveyors, teleferics).
8428.1000.00
- Lifts and skip hoists....
8428.2000.00
- Pneumatic elevators and conveyors
- Other continuous-action elevators and conveyors, for

goods or materials:
8428.3100.00
-- Specifically designed for underground use..
8428.3200.00
-- Other, bucket type.
8428.3300.00
-- Other, belt type.
8428.3900.00
-- Other ..
8428.4000.00
- Escalators and moving walkways ..
8428.6000.00
- Teleferics, chair-lifts, ski-draglines; traction mechanisms

for funiculars ...
- Other machinery.....
8428.9000.00
428
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Self-propelled bulldozers, angledozers, graders,

levellers, scrapers, mechanical shovels,
excavators, shovel loaders, tamping machines
and road rollers.
84.29
- Bulldozers and angledozers:

8429.1100.00
-- Track laying.
8429.1900.00
-- Other..
8429.2000.00
- Graders and levellers ..
8429.3000.00
- Scrapers...
8429.4000.00
- Tamping machines and road rollers
- Mechanical shovels, excavators and shovel loaders:

8429.5100.00
-- Front-end shovel loaders..
8429.5200.00
-- Machinery with a 360o revolving superstructure
8429.5900.00
-- Other....
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:
84.30
8430.1000.00
- Pile-drivers and pile extractors.......
8430.2000.00
- Snow-ploughs and snow-blowers..
- Coal or rock cutters and tunnelling machinery:

8430.3100.00
-- Self-propelled .....
8430.3900.00
-- Other ...
- Other boring or sinking machinery:

8430.4100.00
-- Self-propelled....
8430.4900.00
-- Other.
8430.5000.00
- Other machinery, self-propelled
- Other machinery, not self propelled:

8430.6100.00
-- Tamping or compacting machinery..
8430.6900.00
-- Other ...
429
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012

the machinery of headings 84.25 to 84.30.
84.31
8431.1000.00
- Of machinery of heading 84.25...
kg
8431.2000.00
- Of machinery of heading 84.27....
kg
- Of machinery of heading 84.28:

8431.3100.00
-- Of lifts, skip hoists or escalators..
kg
8431.3900.00
-- Other...
kg
- Of machinery of heading 84.26, 84.29 or 84.30:

8431.4100.00
-- Buckets, shovels, grabs and grips..
kg
8431.4200.00
-- Bulldozer or angledozer blades..
kg
8431.4300.00
-- Parts for boring or sinking machinery of subheading

8430.41 or 8430.49.
kg
-- Other...
kg
8431.4900.00
84.32
Agricultural, horticultural or forestry

machinery for soil preparation or cultivation;
lawn or sports-ground rollers.
8432.1000.00
- Ploughs..
- Harrows,scarifiers, cultivators, weeders and hoes :
8432.2100.00
-- Disc harrows.....
8432.2900.00
-- Other...
8432.3000.00
- Seeders, planters and transplanters..
8432.4000.00
- Manure spreaders and fertiliser distributors.
8432.8000.00
- Other machinery..
0
0
0
0
8432.9000.00
- Parts..
kg
-- Powered, with the cutting device rotating in a

horizontal plane.....
-- Other ...
84.33
Harvesting or threshing machinery, including

straw or fodder balers; grass or hay mowers;
machines for cleaning, sorting or grading
eggs, fruit or other agricultural produce, other
than machinery of heading 84.37.
- Mowers for lawns, parks or sports-grounds:
8433.1100.00
8433.1900.00
430
Levy
VAT
HEADING
H.S. CODE
8433.2000.00
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Other mowers, including cutter bars for tractor

Mounting...
8433.3000.00
- Other haymaking machinery...
8433.4000.00
- Straw or fodder balers, including pick-up balers...
- Other harvesting machinery; threshing machinery:

8433.5100.00
-- Combine harvester-threshers..
8433.5200.00
-- Other threshing machinery....
8433.5300.00
-- Root or tuber harvesting machines.
8433.5900.00
-- Other...
8433.6000.00
- Machines for cleaning, sorting or grading eggs, fruit or

other agricultural produce.
- Parts....
kg
8433.9000.00
84.34
Milking machines and diary machinery.

8434.1000.00
- Milking machines....
8434.2000.00
- Dairy machinery.....
8434.9000.00
- Parts.
kg
84.35
Presses, crushers and similar machinery used

in the manufacture of wine, cider, fruit juices
or similar beverages.
8435.1000.00
- Machinery.......
8435.9000.00
- Parts....
kg
84.36
Other agricultural, horticultural, forestry,

poultry-keeping or bee-keeping machinery,
including germination plant fitted with
mechanical or thermal equipment; poultry
incubators and brooders.
8436.1000.00
- Machinery for preparing animal feeding stuffs..

- Poultry-keeping machinery; poultry incubators and
brooders:
8436.2100.00
-- Poultry incubators and brooders....
8436.2900.00
-- Other...
8436.8000.00
- Other machinery......
- Parts:
431
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
-- Of poultry-keeping machinery or poultry incubators and

brooders...
kg
-- Other.
kg
- Machines for cleaning, sorting or grading seed, grain or

dried leguminous vegetables.
8437.8000.00
- Other machinery.
8437.9000.00
- Parts ..
kg
- Bakery machinery and machinery for the manufacture of

macaroni, spaghetti or similar products
- Machinery for the manufacture of confectionery, cocoa or

chocolate ......
8438.3000.00
- Machinery for sugar manufacture..
8438.4000.00
- Brewery machinery.
8438.5000.00
- Machinery for the preparation of meat or poultry..
8438.6000.00
- Machinery for the preparation of fruits, nuts

or vegetables..
8438.8000.00
8438.9000.00
- Parts...
kg
- Machinery for making pulp of fibrous cellulosic

material ...
8439.2000.00
- Machinery for making paper or paperboard...
8439.3000.00
- Machinery for finishing paper or paperboard
8436.9100.00
8436.9900.00
Machines for cleaning, sorting or grading seed,

grain or dried leguminous vegetables;
machinery used in the milling industry or for
the working of cereals or dried leguminous
vegetables, other than farm-type machinery.
84.37
8437.1000.00
Machinery, not specified or included elsewhere

in this Chapter, for the industrial preparation
or manufacture of food or drink, other than
machinery for the extraction or preparation of
animal or fixed vegetable fats or oils.
84.38
8438.1000.00
8438.2000.00
84.39
Machinery for making pulp of fibrous

cellulosic material or for making or finishing
paper or paperboard.
8439.1000.00
432
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Parts:
8439.9100.00
8439.9900.00
-- Of machinery for making pulp of fibrous cellulosic

material ...
kg
-- Other..
kg
Book-binding machinery, including booksewing machines.
84.40
8440.1000.00
- Machinery
8440.9000.00
- Parts
kg
84.41
Other machinery for making up paper pulp,

paper or paperboard, including cutting
machines of all kinds:
8441.1000.00
- Cutting machines..
8441.2000.00
- Machines for making bags, sacks or envelopes..
8441.3000.00
- Machines for making cartons, boxes, cases, tubes, drums

or similar containers, other than by moulding .
- Machine for moulding articles in paper pulp, paper or

paperboard....
8441.8000.00
- Other machinery.
8441.9000.00
- Parts....
kg
8441.4000.00
Machinery, apparatus and equipment (other

than the machine-tools of headings 84.56 to
84.65), for preparing or making plates,
cylinders or other printing components; plates,
cylinders and other printing components;
plates, cylinders and lithographic stones,
prepared for printing purposes (for example,
planed, grained or polished).
84.42
8442.3000.00
- Machinery, apparatus and equipment....
8442.4000.00
- Parts of the foregoing machinery, apparatus or

equipment.
kg
- Plates, cylinders and other printing components; plates,

cylinders and lithographic stones, prepared for printing
purposes (for example, planed, grained or polished)
kg
8442.5000.00
433
Levy
VAT
HEADING
H.S. CODE
84.43
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Printing machinery used for printing by means

of plates, cylinders and other printing
components of heading 84.42; other printers,
copying machines and facsimile machines,
whether or not combined; parts and accessories
thereof.
- Printing machinery used for printing by means of plates,
cylinders and other printing components of
heading 84.42:
8443.1100.00
-- Offset printing machinery, reel-fed
8443.1200.00
-- Offset printing machinery, sheet-fed, office type (using

sheets with one side not exceeding 22cm and the other
side not exceeding 36cm in the unfolded state) ...
8443.1300.00
-- Other offset printing machinery......
8443.1400.00
-- Letterpress printing machinery, reel-fed, excluding

flexographic printing
-- Letterpress printing machinery, other than reel-fed,

excluding flexographic printing..
8443.1600.00
-- Flexographic printing machinery
8443.1700.00
-- Gravure printing machinery..
8443.1900.00
-- Other...
-- Machines which performs two or more of the functions

of printing, copying or facsimile transmission, capable
of connecting to an automatic data processing machine
or to a network ..
-- Other, capable of connecting to an automatic data

processing machine or to a network.
-- Other .....
-- Parts and accessories of printing machinery used for

printing by means of plates, cylinders and other
printing components of heading 84.42
kg
-- Other....
kg
8443.1500.00
- Other printers, copying machines and facsimile machines,

whether or not combined:
8443.3100.00
8443.3200.00
8443.3900.00
- Parts and accessories:

8443.9100.00
8443.9900.00
434
Levy
VAT
HEADING
84.44
H.S. CODE
8444.0000.00
84.45
DESCRIPTION
- Machines for extruding, drawing, texturing or

cutting man-made textile materials...
SU
2008/
2009
2010/
2011/
2012
Machines for preparing textile fibres; spinning,

doubling or twisting machines and other
machinery for producing textile yarns; textile
reeling or winding (including weft-winding)
machines and machines for preparing textile
yarns for use on the machines of heading 84.46
or 84.47.
- Machines for preparing textile fibres:
8445.1100.00
-- Carding machines...
8445.1200.00
-- Combing machines..
8445.1300.00
-- Drawing or roving machines ....
8445.1900.00
-- Other .
8445.2000.00
- Textile spinning machines.
8445.3000.00
- Textile doubling or twisting machines
8445.4000.00
- Textile winding (including weft-winding) or reeling

machines .....
- Other...
8445.9000.00
Weaving machines (looms).
84.46
8446.1000.00
- For weaving fabrics of a width not exceeding 30cm..

- For weaving fabrics of a width exceeding 30 cm,
shuttle type:
8446.2100.00
-- Power looms
8446.2900.00
-- Other...
8446.3000.00
- For weaving fabrics of a width exceeding 30 cm, shuttle

less type...
84.47
Knitting machines, stitch-bonding machines

and machines for making grimped yarn, tulle,
lace, embroidery, trimmings, braid or net and
machines for tufting.
- Circular knitting machines:
8447.1100.00
-- With cylinder diameter not exceeding 165mm ..
435
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
8447.1200.00
-- With cylinder diameter exceeding 165mm ..
8447.2000.00
- Flat knitting machines; stitch-bonding machines
8447.9000.00
- Other ..
-- Dobbies and Jacquards; card reducing, copying, punching

or assembling machines for use therewith
kg
8448.1900.00
-- Other..
kg
8448.2000.00
- Parts and accessories of machines of heading 84.44 or of

their auxiliary machinery ....
kg
84.48
Auxiliary machinery for use with machines of

heading 84.44, 84.45, 84.46 or 84.47 (for
example, dobbies, Jacquards, automatic stop
motions, shuttle changing mechanisms); parts
and accessories suitable for use solely or
principally with the machines of this heading
or of heading 84.44, 84.45, 84.46 or 84.47 (for
example, spindles and spindle flyers, card
clothing, combs, extruding nipples, shuttles,
healds and heald-frames, hosiery needles).
- Auxiliary machinery for machines of heading 84.44,
84.45, 84.46 or 84.47
8448.1100.00
- Parts and accessories of machines of heading 84.45 or of

their auxiliary machinery:
8448.3100.00
-- Card clothing.
kg
8448.3200.00
-- Of machines for preparing textile fibres, other than card

clothing ...
kg
-- Spindles, spindle flyers, spinning rings and ring

travellers...
kg
-- Other..
kg
8448.3300.00
8448.3900.00
- Parts and accessories of weaving machines (looms) or of

their auxiliary machinery:
8448.4200.00
-- Reeds for looms, healds and heald-frames ..
kg
8448.4900.00
-- Other
kg
436
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Parts and accessories of machines of heading 84.47 or

of their auxiliary machinery:
-- Sinkers, needles and other articles used in forming
stitches ...
kg
8448.5900.00
-- Other ..
kg
8449.0000.00
- 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
kg
8448.5100.00
84.49
Household or laundry-type washing machines,

including machines which both wash and dry
84.50
- Machines, each of a dry linen capacity not

exceeding 5 kg:
8450.1100.00
-- Fully-automatic machines.
20
20
8450.1200.00
-- Other machines, with built-in centrifugal drier.
20
20
8450.1900.00
-- Other .......
20
20
8450.2000.00
- Machines, each of a dry linen capacity exceeding

5 kg .
20
- Parts....
kg
8450.9000.00
Machinery (other than machines of heading

84.50) for washing, cleaning, wringing, drying,
ironing, pressing (including fusing presses),
bleaching, dyeing, dressing, finishing, coating
or impregnating textile yarns, fabrics or made
up textile articles and machines for applying
the paste to the base fabric or other support
used in the manufacture of floor coverings
such as linoleum; machines for reeling,
unreeling, folding, cutting or pinking textile
fabrics.
84.51
8451.1000.00
- Dry-cleaning machines......
- Drying machines:
8451.2100.00
-- Each of a dry linen capacity not exceeding 5kg...
20
20
8451.2900.00
-- Other.....
8451.3000.00
- Ironing machines and presses (including fusing presses)..
437
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8451.4000.00
- Washing, bleaching or dyeing machines.....
8451.5000.00
- Machines for reeling, unreeling, folding, cutting or

pinking textile fabrics..
8451.8000.00
8451.9000.00
- Parts....
kg
84.52
Sewing machines, other than book-sewing

machines of heading 84.40; furniture, bases
and covers specifically designed for sewing
machines; sewing machine needles.
8452.1000.00
- Sewing machines of the household type

- Other sewing machines:
8452.2100.00
-- Automatic units......
8452.2900.00
-- Other..
8452.3000.00
- Sewing machine needles........
kg
8452.4000.00
- Furniture, bases and covers for sewing machines and

parts thereof....
kg
- Other parts of sewing machines...
kg
- Machinery for preparing, tanning or working hides, skins

or leather .
8453.2000.00
- Machinery for making or repairing footwear.
8453.8000.00
- Other machinery..
8453.9000.00
- Parts ...
kg
8452.9000.00
84.53
Machinery for preparing, tanning or working

hides, skins or leather or for making or
repairing footwear or other articles of hides,
skins or leather, other than sewing machines.
8453.1000.00
84.54
Converters, ladles, ingot moulds and casting

machines, of a kind used in metallurgy or in
metal foundries.
8454.1000.00
- Converters .
8454.2000.00
- Ingot moulds and ladles....
8454.3000.00
- Casting machines.....
8454.9000.00
- Parts.
kg
438
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Metal-rolling mills and rolls therefor.
84.55
8455.1000.00
- Tube mills .
- Other rolling mills:
8455.2100.00
-- Hot or combination hot and cold....
8455.2200.00
-- Cold.
8455.3000.00
- Rolls for rolling mills....
8455.9000.00
- Other parts.
kg
- Operated by laser or other light or photon beam

processes .
8456.2000.00
- Operated by ultrasonic
8456.3000.00
- Operated by electro-discharge processes .
8456.9000.00
- Other...
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.
84.56
8456.1000.00
Machining centres, unit construction machines

(single station) and multi-station transfer
machines, for working metal.
84.57
8457.1000.00
- Machining centres
8457.2000.00
- Unit construction machines (single station)
8457.3000.00
- Multi-station transfer machines..
Lathes (including turning centres) for

removing metal.
84.58
- Horizontal lathes:
8458.1100.00
-- Numerically controlled.....
8458.1900.00
-- Other...
- Other lathes:
8458.9100.00
-- Numerically controlled.
8458.9900.00
-- Other..
439
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Machine-tools (including way-type unit head

machines) for drilling, boring, milling,
threading or tapping by removing metal, other
than lathes (including turning centres) of
heading 84.58
84.59
8459.1000.00
- Way-type unit head machines

- Other drilling machines:
8459.2100.00
8459.2900.00
-- Other....
- Other boring milling machines:

8459.3100.00
-- Numerically controlled..
8459.3900.00
-- Other....
8459.4000.00
- Other boring machines...
- Milling machines, knee-type:

8459.5100.00
-- Numerically controlled
8459.5900.00
-- Other...
- Other milling machines:

8459.6100.00
-- Numerically controlled
8459.6900.00
-- Other ..
8459.7000.00
- Other threading or tapping machines ..
84.60
Machine-tools for deburring, sharpening,

grinding, honing, lapping, polishing or
otherwise finishing metal or cermets by means
of grinding stones, abrasives or polishing
products, other than gear cutting, gear
grinding or gear finishing machines of
heading 84.61.
- Flat-surface grinding machines, in which the positioning
in any one axis can be set up to an accuracy of at
least 0.01mm:
8460.1100.00
8460.1900.00
-- Other.......
440
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Other grinding machines, in which the positioning in any

one axis can be set up to an accuracy of at least 0.01mm:
8460.2100.00
-- Numerically controlled ...
8460.2900.00
-- Other...
- Sharpening (tool or cutter grinding) machines :

8460.3100.00
8460.3900.00
-- Other..
8460.4000.00
- Honing or lapping machines ...
8460.9000.00
- Other ...
Machine-tools for planning, shaping, slotting,

broaching, gear cutting, gear grinding or gear
finishing, sawing, cutting off and other
machine-tools working by removing metal or
cermets, not elsewhere specified or included.
84.61
8461.2000.00
- Shaping or slotting machines......
8461.3000.00
- Broaching machines....
8461.4000.00
- Gear cutting, gear grinding or gear finishing machines
8461.5000.00
- Sawing or cutting-off machines
8461.9000.00
- Other ..
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.
84.62
8462.1000.00
- Forging or die-stamping machines (including presses)

and hammers ...
- Bending, folding, straightening or flattening machines
(including presses):
8462.2100.00
8462.2900.00
-- Other...
441
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Shearing machines (including presses), other than

combined punching and shearing machines:
8462.3100.00
8462.3900.00
-- Other ..
- Punching or notching machines (including presses),

including combined punching and shearing machines :
8462.4100.00
-- Numerically controlled ...
8462.4900.00
-- Other .....
- Other:
8462.9100.00
-- Hydraulic presses....
8462.9900.00
-- Other.....
- Draw-benches for bars, tubes, profiles, wire

or the like..
8463.2000.00
- Thread rolling machines....
8463.3000.00
- Machine for working wire.....
8463.9000.00
- Other..
84.63
Other machine-tools for working metal or

cermets, without removing material.
8463.1000.00
Machine-tools for working stone, ceramics,

concrete, asbestos-cement or like mineral
materials or for cold working glass.
84.64
8464.1000.00
- Sawing machines....
8464.2000.00
- Grinding or polishing machines..
8464.9000.00
- Other...
Machines-tools (including machines for

nailing, stapling, glueing or otherwise
assembling) for working wood, cork, bone,
hard rubber, hard plastics or similar hard
materials.
84.65
8465.1000.00
- Machines which can carry out different types of

machining operations without tool change between such
operations ....
442
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Other:
8465.9100.00
-- Sawing machines ..
8465.9200.00
-- Planing, milling or moulding (by cutting) machines
8465.9300.00
-- Grinding, sanding or polishing machines..
8465.9400.00
-- Bending or assembling machines .
8465.9500.00
-- Drilling or morticing machines .
8465.9600.00
-- Splitting, slicing or paring machines
8465.9900.00
-- Other ....
Parts and accessories suitable for use solely or

principally with the machines of headings
84.56 to 84.65, including work or tool holders,
self-opening dieheads, dividing heads and
other special attachments for machine-tools;
tool holders for any type of tool for working in
the hand
84.66
8466.1000.00
- Tool holders and self-opening dieheads
kg
8466.2000.00
- Work holders ..
kg
8466.3000.00
- Dividing heads and other special attachments for

machine-tools
kg
- Other:
8466.9100.00
-- For machines of heading 84.64 ...
kg
8466.9200.00
-- For machine of heading 84.65 ..
kg
8466.9300.00
-- For machines of heading 84.56 to 84.61
kg
8466.9400.00
-- For machines of heading 84.62 or 84.63
kg
84.67
Tools for working in the hand, pneumatic,

hydraulic or with self-contained electric or
non-electric motor.
- Pneumatic:
8467.1100.00
-- Rotary type (including combined rotary-percussion)..
8467.1900.00
-- Other..
443
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- With self-contained electric motor:

8467.2100.00
-- Drills of all kinds ......
8467.2200.00
-- Saws.......
8467.2900.00
-- Other..
- Other tools:
8467.8100.00
-- Chain saws...
8467.8900.00
-- Other....
- Parts:
8467.9100.00
-- Of chain saws....
kg
8467.9200.00
-- Of pneumatic tools..
kg
8467.9900.00
-- Other ..
kg
84.68
84.69
Machinery and apparatus for soldering,

brazing or welding, whether or not capable of
cutting, other than those of heading 85.15;
gas-operated surface tempering machines and
appliances
8468.1000.00
- Hand-held blow pipes...
8468.2000.00
- Other gas-operated machinery and apparatus.
8468.8000.00
- Other machinery and apparatus...
8468.9000.00
- Parts ....
kg
8469.0000.00
- Typewriters other than printers of heading

84.71; word-processing machines
20
20
20
20
20
20
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.
84.70
8470.1000.00
- Electronic calculators capable of operation without an

external source of electric power and pocket-size data
recording, reproducing and displaying machines with
calculating functions....
- Other electronic calculating machines:
8470.2100.00
-- Incorporating a printing device .
444
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8470.2900.00
-- Other .
20
20
8470.3000.00
- Other calculating machines....
20
20
8470.5000.00
- Cash registers....
20
20
8470.9000.00
- Other...
20
20

-- Other, fully built units (FBU) ..

--- Other, fully built units (FBU) .

--- Other, fully built units (FBU) ..
84.71
Automatic data processing machines and units

thereof; magnetic or optical readers, machines
for transcribing data onto data media in coded
form and machines for processing such data,
not elsewhere specified or included.
- Portable automatic data processing machines, weighing
not more than 5kg, consisting of at least a central
processing unit, a keyboard and a display:
8471.3000.31
8471.3000.39
- Other automatic data processing machines:

-- Comprising in the same housing at least a central
processing unit and an input and output unit, whether or
not combined:
8471.4100.42
8471.4100.43
-- Other, presented in the form of systems:

8471.4900.44
8471.4900.49
- Processing unit other than those of sub-heading 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:
8471.5000.51

445
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
8471.5000.59
-- Other, fully built units (FBU) ...




Levy
VAT
- Input or output units, whether or not containing storage

units in the same housing:
8471.6000.61
8471.6000.69
- Storage units:
8471.7000.71
8471.7000.79
- Other units of automatic data processing machines:

8471.8000.81
8471.8000.89
- Other:
8471.9000.91
8471.9000.99
84.72
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).
8472.1000.00
- Duplicating machines .
20
20
8472.3000.00
- 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
20
- Other ...
20
20
kg
8472.9000.00
84.73
Parts and accessories (other than covers,

carrying cases and the like) suitable for use
solely or principally with machines of headings
84.69 to 84.72.
8473.1000.00
- Parts and accessories of the machines

of heading 84.69..
446
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Parts and accessories of the machines of heading 84.70:

-- Of the electronic calculating machines of subheading
8470.5, 8470.21 or 8470.29......
kg
10
10
8473.2900.00
-- Other ......
kg
10
10
8473.3000.00
- Parts and accessories of the machines of

heading 84.71 ....
kg
- Parts and accessories of the machines of

heading 84.72..
kg
10
10
- Parts and accessories equally suitable for use with

machines of two or more of the headings 84.69
to 84.72 ...
kg
10
10
8473.2100.00
8473.4000.00
8473.5000.00
84.74
Machinery for sorting, screening, separating,

washing, crushing, grinding, mixing or
kneading earth, stone, ores or other mineral
substances, in solid (including powder or paste)
form; machinery for agglomerating, shaping or
moulding solid mineral fuels, ceramic paste,
unhardened cements, plastering materials or
other mineral products in powder or paste
form; machines for forming foundry moulds of
sand.
8474.1000.00
- Sorting, screening, separating or washing machines
8474.2000.00
- Crushing or grinding machines ...
- Mixing or kneading machines:

8474.3100.00
-- Concrete or mortar mixers ...
8474.3200.00
-- Machines for mixing mineral substances with

bitumen ..
8474.3900.00
-- Other ..
8474.8000.00
- Other machinery .....
8474.9000.00
- Parts ...
kg
84.75
Machines for assembling electric or electronic

lamps, tubes or valves or flashbulbs, in glass
envelopes; machines for manufacturing or hot
working glass or glassware.
8475.1000.00
- Machines for assembling electric or electronic lamps,

tubes or valves or flashbulbs, in glass envelopes...
447
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Machines for manufacturing or hot working glass

or glassware:
8475.2100.00
-- Machines for making optical fibres and performs

thereof ..
8475.2900.00
-- Other ..
8475.9000.00
- Parts ...
kg
84.76
Automatic goods-vending machines (for

example, postage stamp, cigarette, food or
beverage machines), including moneychanging machines.
- Automatic beverage-vending machines:
8476.2100.00
-- Incorporating heating or refrigerating devices.
8476.2900.00
-- Other .
- Other machines:
8476.8100.00
-- Incorporating heating or refrigerating devices..
8476.8900.00
-- Other ......
8476.9000.00
- Parts .
kg
Machinery for working rubber or plastics or for

the manufacture of products from these
materials, not specified or included elsewhere
in this Chapter.
84.77
8477.1000.00
- Injection-moulding machines
8477.2000.00
- Extruders ...
8477.3000.00
- Blow moulding machines ..
8477.4000.00
- Vacuum moulding machines and other thermoforming

machines...
- For moulding or retreading pneumatic tyres or for

moulding or otherwise forming inner tubes..
8477.5900.00
-- Other .....
8477.8000.00
- Other machinery.
8477.9000.00
- Parts ...
kg
- Other machinery for moulding or otherwise forming :

8477.5100.00
448
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Machinery for preparing or making up

tobacco, not specified or included elsewhere in
this Chapter.
84.78
8478.1000.00
- Machinery.....
8478.9000.00
- Parts...
kg
84.79
Machines and mechanical appliances having

individual functions, not specified or included
elsewhere in this Chapter.
8479.1000.00
- Machinery for public works, building or the like
8479.2000.00
- Machinery for the extraction or preparation of

animal or fixed vegetable fats or oils .
- 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...
8479.4000.00
- Rope or cable-making machines.
8479.5000.00
- Industrial robots, not elsewhere specified or included.
8479.6000.00
- Evaporative air coolers ...
-- For treating metal, including electric wire coil

winders ..
-- Mixing, kneading, crushing, grinding, screening, sifting,

homogenising, emulsifying or stirring machines...
8479.8900.00
-- Other .
8479.9000.00
- Parts ...
kg
8479.3000.00
- Other machines and mechanical appliances:

8479.8100.00
8479.8200.00
84.80
Moulding boxes for metal foundry; mould

bases; moulding patterns; moulds for metal
(other than ingot moulds), metal carbides,
glass, mineral materials, rubber or plastics.
8480.1000.00
- Moulding boxes for metal foundry...
kg
8480.2000.00
- Mould bases .
kg
8480.3000.00
- Moulding patterns...
kg
- Moulds for metal or metal carbides:

8480.4100.00
-- Injection or compression types
kg
8480.4900.00
-- Other .
kg
449
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
8480.5000.00
- Moulds for glass ....
kg
8480.6000.00
- Moulds for mineral materials ....
kg
- Moulds for rubber or plastics:

8480.7100.00
-- Injection or compression types
kg
8480.7900.00
-- Other ..
kg
Taps, cocks, valves and similar appliances for

pipes, boiler shells, tanks, vats or the like,
including pressure-reducing valves and
thermostatically controlled valves.
84.81
8481.1000.00
- Pressure-reducing valves.
kg
10
8481.2000.00
- Valves for oleohydraulic or pneumatic transmissions..
kg
8481.3000.00
- Check (non return) valves.....
kg
10
8481.4000.00
- Safety or relief valves..
kg
10
8481.8000.00
- Other appliances.....
kg
10
8481.9000.00
- Parts..
kg
84.82
Ball or roller bearings.

8482.1000.00
- Ball bearings..
10
8482.2000.00
- Tapered roller bearings, including cone and tapered roller

assemblies...
10
8482.3000.00
- Spherical roller bearings..
10
8482.4000.00
- Needle roller bearings..
10
8482.5000.00
- Other cylindrical roller bearings
10
8482.8000.00
- Other, including combined ball-roller bearings....
10
- Parts:
8482.9100.00
-- Balls, needles and rollers .
kg
10
8482.9900.00
-- Other .
kg
10
450
Levy
VAT
HEADING
H.S. CODE
84.83
SU
2008/
2009
2010/
2011/
2012
Transmission shafts (including cam shafts and

crank shafts) and cranks; bearing housings and
plain shaft bearings; gear and gearing; ball or
roller screws; gear boxes and other speed
changers, including torque converters;
flywheels and pulleys, including pulley blocks;
clutches and shafts couplings (including
universal joints).
- Transmission shafts (including cam shafts and crank
shafts) and cranks
- Bearing housings, incorporating ball

or roller bearings....
- Bearing housings, not incorporating ball or roller

bearings; plain shaft bearings
- Gears and gearing, other than toothed wheels, chain

sprockets and other transmission elements presented
separately; ball or roller screws; gear boxes and other
speed changers, including torque converters
8483.5000.00
- Flywheels and pulleys, including pulley blocks.
8483.6000.00
- Clutches and shaft couplings (including universal

joints) ..
- Toothed wheels, chain sprockets and other transmission

elements presented separately; parts ..
kg
- Gaskets and similar joints of metal sheeting combined

with other material or of two or more layers
or metal ....
kg
8484.2000.00
- Mechanical seals ......
kg
8484.9000.00
- Other ....
kg
8483.1000.00
8483.2000.00
8483.3000.00
8483.4000.00
8483.9000.00
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.
84.84
8484.1000.00
[84.85]
DESCRIPTION
Reserved.
451
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Machines and apparatus of a kind used solely

or principally for the manufacture of
semiconductor boules or wafers, semiconductor
devices, electronic integrated circuits or flat
panel displays; machines and apparatus
specified in Note 9 (C) to this Chapter; parts
and accessories.
84.86
8486.1000.00
8486.2000.00
8486.3000.00
8486.4000.00
8486.9000.00
84.87
- Machines and apparatus for the manufacture of boules

Or wafers...
- Machines and apparatus for the manufacture of

semiconductor devices or of electronic integrated
circuits.
- Machines and apparatus for the manufacture of flat

panel displays.....
- Machines and apparatus specified in Note 9 (C) to

this Chapter...
- Parts and accessories...
kg
Machinery parts, not containing electrical

connectors, insulators, coils, contacts or other
electrical features, not specified or included
8487.1000.00
- Ships; or boats propellers and blades thereof
kg
8487.9000.00
- Other.....
kg
452
Levy
VAT
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. -
2. -

(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 heading 70.11;
(c)
Machines and apparatus of heading 84.86;
(d)
Vacuum apparatus of a kind used in medical, surgical, dental or veterinary purposes (Chapter 90); or
(e)
Electrically heated furniture of Chapter 94.
Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.
However, metal tank mercury arc rectifiers remain classified in heading No. 85.04.
3. -
Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic
Purposes :
(a)
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 20kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not
fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22),
household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing
machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16).
4. -
For purposes of heading 85.23:

(a).
Solid-state non-volatile storage devices (for example, flash memory cards or flash electronic storage
cards) are storage devices with a connecting socket, comprising in the same housing one or more flash
memories (for example, FLASH E2PROM) in the form of integrated circuits mounted on a printed circuit
board. They may include a controller in the form of an integrated circuit and discrete passive components,
such as capacitors and resistors;
(b)
The term smart cards means cards which have embedded in them one or more electronic integrated
circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM) in the form of chips.
These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other
active or passive circuit elements.
5. - For the purposes of heading 85.34 printed circuits are circuits obtained by forming on an insulating base, by any
printing process (for example, embossing, plating-up, etching) or by 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)
453
The expression printed circuits not cover circuits combined with elements other than those obtain during the printing
process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be
fitted with non-printed connecting elements.
Thin-or thick-film circuits comprising passive and active elements obtained during the same technological process are
to be classified in heading 85.42.
6. -
For the purpose of heading 85.36, connectors for optical fibres, optical fibres bundles or cables means connectors that
simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as
the amplification, regeneration or modification of a signal.
This Note does not apply to such media when they are presented with articles other than the apparatus for which they
are intended.
7. -
Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical
equipment (heading 85.43).
8. -
For the purposes of headings 85.41 and 85.42:

(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:

(i).
Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors,
capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a
semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide,
silicon germanium, indium phosphide and are inseparably associated;
(ii).
Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.),
obtained by thin-or thick-film technology, and active elements (diodes, transistors, monolithic
integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and
purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate
(glass, ceramic, etc.). These circuits may also include discrete components;
(iii).
Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits
combined to all intents and purposes indivisibly, whether or not on one or more insulating
substates, with or without leadframes, but with no other active or passive circuit elements.
For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any
other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in
particular, their function.
9. -
For the purposes of heading 85.48, spent primary cells, spent primary batteries and spent electric accumulators are
those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being
recharged.
Subheading Note
1. -
Subheading 85.27.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of
operating without an external source of electric power and the dimensions of which do not exceed 170mm x 50mm x
45 mm.
454
HEADING
H.S. CODE
85.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Electric motors and generators (excluding

generating sets).
8501.1000.00
- Motors of an output not exceeding 37.5 W ..
8501.2000.00
- Universal AC/DC motors of an output exceeding

37.5W ..
- Other DC motors; DC generators:

8501.3100.00
-- Of an output not exceeding 750W
8501.3200.00
-- Of an output exceeding 750 W but not exceeding

75 kW..
-- Of an output exceeding 75 kW but not

exceeding 375.kW..
8501.3400.00
-- Of an output exceeding 375kW
8501.4000.00
- Other AC motors, single-phase..
8501.3300.00
- Other AC motors, multi-phase:

8501.5100.00
-- Of an output not exceeding 750 W
8501.5200.00
-- Of an output exceeding 750 W but not exceeding

75 kW.
-- Of an output exceeding 75 kW
8501.5300.00
- AC generators (alternators):
8501.6100.00
-- Of an output not exceeding 75 kVA...
8501.6200.00
-- Of an output exceeding 75 kVA but not exceeding

375 kVA.
-- Of an output exceeding 375 kVA but not exceeding

750kVA
-- Of an output exceeding 750 kVA ..
8501.6300.00
8501.6400.00
85.02
Electric generating sets and rotary converters.

- Generating sets with compression-ignition internal
combustion piston engines (diesel or semi-diesel
engines):
455
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
-- Of an output not exceeding 75 kVA:

8502.1100.11
--- Of an output not exceeding 10 KVA ..
8502.1100.12

established assemblers or manufacturers of electrical
generating set
8502.1100.13
-- Fully built sound proof generating set ...........................
20
20
8502.1100.19
--- Other fully built basic generating sets...
20
20

generating set.
8502.1200.14
--- Fully built soundproof generating sets ..
20
20
8502.1200.15
--- Other, fully built basic generating sets.
20
20
---- Imported CKD (completely knocked down) or blank by

generating set ..
8502.1300.17
---- Fully built soundproof generating sets .
20
20
8502.1300.18
---- Other, fully built basic generating sets
20
20
8502.1300.19
--- Of an output exceeding 1000kVA .
20
-- Of an output exceeding 75 kVA but not exceeding 375 kVA:

8502.1200.13
20
-- Of an output exceeding 375 kVA:

--- Of an output exceeding 375 kVA but not
exceeding 500kVA:
8502.1300.16
20
5
5
- Generating sets with spark-ignition internal combustion

piston Engines:
8502.2000.21
-- Of an output not exceeding 10KVA ......................................
8502.2000.22

generating set ..
8502.2000.23
-- Fully built sound proof generating sets..
20
20
8502.2000.24
-- Of an output exceeding 1000KVA...
8502.2000.29
-- Other, fully built basic generating sets

- Other generating sets:
20
20
8502.3100.00
-- Wind-powered ........
8502.3900.00
-- Other ...
8502.4000.00
- Electric rotary converters.......
456
20
HEADING
85.03
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
-- Having a power handling capacity not exceeding

650 kVA.
-- Having a power handling capacity exceeding 650 kVA

but not exceeding 5,000 kVA .
-- Having a power handling capacity exceeding

5,000 kVA....
-- Having a power handling capacity not exceeding

1 kVA....
-- Having a power handling capacity exceeding 1 kVA but

not exceeding 16 kVA
-- Having a power handling capacity exceeding 16 kVA

but not exceeding 500 KVA ....
--- Having a power handling capacity exceeding 500 kVA

but not exceeding 650kVA..
--- Having a power handling capacity exceeding

650kVA .....
8504.4000.00
- Static converters .......
8504.5000.00
- Other inductors ....
8504.9000.00
- Parts ..
kg
8503.0000.00
85.04
- Parts suitable for use solely or principally

with the machines of heading 85.01 or 85.02
Levy
VAT
Electrical transformers, static converters (for

example, rectifiers) and inductors.
8504.1000.00
- Ballasts for discharge lamps or tubes.

- Liquid dielectric transformers:
8504.2100.00
8504.2200.00
8504.2300.00
- Other transformers:
8504.3100.00
8504.3200.00
8504.3300.00
-- Having a power handling capacity exceeding 500 kVA:

8504.3400.35
8504.3400.39
457
HEADING
H.S. CODE
85.05
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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; electromagnetic lifting heads.
- Permanent magnets and articles intended to become
permanent magnets after magnetization:
8505.1100.00
-- Of metal
kg
8505.1900.00
-- Other .
kg
- Electro-magnetic couplings, clutches and brakes:

8505.2010.00
-- For motor vehicles .
kg
10
8505.2090.00
-- Other .
kg
10
8505.9000.00
- Other, including parts ..
kg
10
20
20
Primary cells and primary batteries.
85.06
- Manganese dioxide:
8506.1011.00
-- Flashlight and radio batteries

-- Other:
8506.1019.11
--- CKD or blank R.20 type batteries ..
20
8506.1019.12
--- Complete or Finished R.20 type batteries.
20
20
8506.1019.19
--- R.6 types .
20
20
8506.3000.00
- Mercuric oxide...
20
20
8506.4000.00
- Silver oxide ..
20
20
8506.5000.00
- Lithium ...
20
20
8506.6000.00
- Air-zinc .
20
20
8506.8000.00
- Other Primary cells and Primary Batteries..
20
20
8506.9000.00
- Parts...
kg
10
458
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Electric accumulators, including separators

therefor, whether or not rectangular (including
square).
85.07
- Lead-acid, of a kind used for starting pistol

engines.....
20
20
8507.2000.00
- Other lead-acid accumulators.
20
20
8507.3000.00
- Nickel-cadmium....
20
20
8507.4000.00
- Nickel-iron..
20
20
8507.8000.00
- Other accumulators...
20
20
8507.9000.00
- Parts
kg
-- Of a power not exceeding 1,500 W and having a dust

bag or other receptacle capacity not exceeding 20
litres..
20
20
8508.1900.00
-- Other .
20
20
8508.6000.00
- Other vacuum cleaners ...
20
20
8508.7000.00
- Parts ..
kg
20
- Food grinders and mixers; fruit or vegetable juice

extractors.
20
20
8509.8000.00
- Other appliances...
20
20
8509.9000.00
- Parts ...
kg
8507.1000.00
Vacuum cleaners.
85.08
- With self-contained electric motor :

8508.1100.00
85.09
Electro-mechanical domestic appliances, with

self-contained electric motor, other than
vacuum cleaners of 85.08
8509.4000.00
459
HEADING
H.S. CODE
DESCRIPTION
SU
Import Duty Rates

2008/
2009
2010/
2011/
2012
Levy
VAT
Shavers, hair clippers and hair removing

appliances, with self-contained electric motor.
85.10
8510.1000.00
- Shavers ..
20
20
8510.2000.00
- Hair clippers ....
20
20
8510.3000.00
- Hair-removing appliances.
20
20
8510.9000.00
- Parts ..
kg
10
10
Electrical ignition or starting equipment of a

kind used for spark-ignition or compressionignition internal combustion engines (for
example, ignition magnetos, magnetodynamos, ignition coils, sparking plugs and
glow plugs, starter motors); generators (for
example, dynamos, alternators) and cut-outs of
a kind used in conjunction with such engines.
85.11
8511.1000.00
- Sparking plugs ....
8511.2000.00
- Ignition magnetos; magneto-dynamos; magnetic

flywheels..
8511.3000.00
- Distributors; ignition coils..
8511.4000.00
- Starter motors and dual purpose starter-generators
8511.5000.00
- Other generators..
8511.8000.00
- Other equipment .....
8511.9000.00
- Parts ........
kg
- Lighting or visual signalling equipment of a kind used on

bicycles ...
10
10
- Other lighting or visual signalling equipment
10
10
Electrical lighting or signalling equipment

(excluding articles of heading 85.39),
windscreen wipers, defrosters and demisters, of
a kind used for cycles or motor vehicles.
85.12
8512.1000.00
8512.2000.00
460
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8512.3000.00
- Sound signalling equipment ..
8512.4000.00
- Windscreen wipers, defrosters and demisters
8512.9000.00
- Parts ....
kg
Portable electric lamps designed to function by

their own source of energy (for example, dry
batteries, accumulators, magnetos), other than
lighting equipment of heading 85.12.
85.13
8513.1000.00
- Lamps .
20
20
8513.9000.00
- Parts ...
kg
Industrial or laboratory electric furnaces and

ovens (including those functioning by
induction or dielectric loss); other industrial or
laboratory equipment for the heat treatment of
materials by induction of dielectric loss.
85.14
8514.1000.00
- Resistance heated furnaces and ovens .
8514.2000.00
- Furnaces and ovens functioning by induction or dielectric

loss...
8514.3000.00
- Other furnaces and ovens .
8514.4000.00
- Other equipment for the heat treatment of materials by

induction or dielectric loss ...
- Parts ...
kg
8514.9000.00
85.15
Electric (including electrically heated gas),

laser or other light or photon beam, ultrasonic,
electron beam, magnetic pulse or plasma arc
soldering, brazing or welding machines and
apparatus, whether or not capable of cutting;
electric machines and apparatus for hot
spraying of metals or cermets.
- Brazing or soldering machines and apparatus:
8515.1100.00
-- Soldering irons and guns .
8515.1900.00
-- Other ...
461
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Machines and apparatus for resistance welding of metal:

8515.2100.00
-- Fully or partly automatic ....
8515.2900.00
-- Other ..
- Machines and apparatus for arc (including plasma arc)

welding of metals:
8515.3100.00
-- Fully or partly automatic
8515.3900.00
-- Other ..
8515.8000.00
- Other machines and apparatus ...
8515.9000.00
- Parts ...
kg
20
20
85.16
Electric instantaneous or storage water heaters

and immersion heaters; electric space heating
apparatus and soil heating apparatus; electro
thermic hair-dressing apparatus (for example,
hair dryers, hair curlers, curling tong heaters)
and hand dryers; electric smoothing irons;
other electro-thermic appliances of a kind used
for domestic purposes; electric heating
resistors, other than those of heading 85.45.
8516.1000.00
- Electric instantaneous or storage water heaters and

immersion heaters...
- Electric space heating apparatus and electric soil heating
Apparatus:
8516.2100.00
-- Storage heating radiators ...
20
20
8516.2900.00
-- Other .
20
20
- Electro-thermic hair-dressing or hand-drying apparatus :

8516.3100.00
-- Hair dryers....
20
20
8516.3200.00
-- Other hair-dressing apparatus ...
20
20
8516.3300.00
-- Hand-drying apparatus....
20
20
8516.4000.00
- Electric smoothing irons ...
20
20
8516.5000.00
- Microwave ovens ....
20
20
462
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
- Other electro-thermic appliances:
20
20
8516.7100.00
-- Coffee or tea makers ......
20
20
8516.7200.00
-- Toasters .
20
20
8516.7900.00
-- Other .
20
20
8516.8000.00
- Electric heating resistors .....
20
20
8516.9000.00
- Parts ...
kg
Levy
VAT
- Other ovens; cookers, cooking plates, boiling rings,

grillers and roasters:
8516.6000.61
-- Imported CKD (Completely Knocked Down) or blank by

-- Other, including fully built..
8516.6000.69
85.17
Telephone sets, including telephones for

cellular networks or for other wireless
networks; other apparatus for the transmission
or reception of voice, images or other data,
including apparatus for communication in a
wired or wireless network (such as a local or
wide area network), other than transmission or
reception apparatus of heading 84.43, 85.25,
85.27 or 85.28.
- Telephone sets, including telephones for cellular networks
or for other wireless networks:
8517.1100.00
-- Line telephone sets with cordless handsets..
10
8517.1200.00
-- Telephones for cellular networks or for other wireless

networks ..
10
-- Other .....
10
8517.1800.00
- Other apparatus for transmission or reception of voice,

images or other data, including apparatus for
communication in a wired or wireless network (such as
a local or wide area network) :
8517.6100.00
-- Base stations ..
10
8517.6200.00
-- Machines for reception, conversion and transmission or

regeneration of voice, images or other data, including
switching and routing apparatus...
8517.6900.00
-- Other .....
8517.7000.00
- Parts
kg
10
463
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
20
20
Levy
VAT
Microphones and stands therefor; loudspeakers,

whether or not mounted in their enclosures;
headphones whether or not combined with a
microphone, and sets consisting of a
microphone and one or more loudspeakers;
audio-frequency electric amplifiers; electric
sound amplifier sets.
85.18
8518.1000.00
- Microphones and stands therefor ....

- Loudspeakers, whether or not mounted in their
enclosures:
8518.2100.00
-- Single loudspeakers, mounted in their enclosures..
20
20
8518.2200.00
-- Multiple loudspeakers, mounted in the same

enclosure.
20
20
8518.2900.00
-- Other .....
20
20
8518.3000.00
- Headphones, earphones, whether or not combined with a

microphone, and sets consisting of a microphone and one
or more loudspeakers ..
20
20
8518.4000.00
- Audio-frequency electric amplifiers ....
20
20
8518.5000.00
- Electric sound amplifier sets ....
20
20
8518.9000.00
- Parts ....
kg
10
20
- Apparatus operated by Coins, banknotes, bank cards,

tokens or by other means of payment
20
20
8519.3000.00
- Turntables (record-decks) .....
20
20
8519.5000.00
- Telephone answering machines .....
20
20
85.19
Sound recording or reproducing apparatus.

8519.2000.00
- Other apparatus:
8519.8100.00
-- Using magnetic, optical or semiconductor media
20
20
8519.8900.00
-- Other ..
20
20
464
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Reserved.
[85.20]
Video recording or reproducing apparatus,

whether or not incorporating a video tuner.
85.21
8521.1000.00
- Magnetic tape type .....
20
20
8521.9000.00
- Other
20
20
Parts and accessories suitable for use solely or

principally with the apparatus of headings
85.19 to 85.21.
85.22
8522.1000.00
- Pickup cartridges ........
kg
10
8522.9000.00
- Other
kg
10
Discs, tapes, solid-state non-volatile storage

devices, smart cards and other media for the
recording of sound or of other phenomena,
whether or not recorded, including matrices
and masters for the production of discs, but
excluding products of Chapter 37.
85.23
- Magnetic media:
8523.2100.00
-- Cards incorporating a magnetic stripe ...
10
20
8523.2900.00
-- Other...
20
20
8523.4000.00
-- Optical media ..
20
20
- Semiconductor media:
[85.24]
8523.5100.00
-- Solid-state non-volatile storage devices...
8523.5200.00
-- Smart cards ..
10
8523.5900.00
-- Other .
20
20
8523.8000.00
- Other...
Reserved.
465
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Transmission apparatus for radio-broadcasting

or television, whether or not incorporating
reception apparatus or sound recording or
reproducing apparatus; television camaras,
digital cameras and video camera recorders.
85.25
8525.5000.00
- Transmission apparatus....
8525.6000.00
- Transmission apparatus incorporating reception

apparatus
- Television cameras, digital cameras and video camera

recorders.
8525.8000.00
Radar apparatus, radio navigational and aid

apparatus and radio remote control apparatus.
85.26
8526.1000.00
- Radar apparatus.....
- Other:
8526.9100.00
-- Radio navigational aid apparatus ..
8526.9200.00
-- Radio remote control apparatus.
Reception apparatus for radio-broadcasting,

whether or not combined, in the same housing,
with sound recording or reproducing apparatus
or a clock.
85.27
- Radio-broadcast receivers capable of operating without

an external source of power:
8527.1200.00
-- Pocket-size radio cassette-players .....
20
20
8527.1300.00
-- Other apparatus combined with sound recording or

reproducing apparatus ...
20
20

20
--- Other
20
20
-- Other:
8527.1910.00
8527.1990.00
- Radio-broadcast receivers not capable of operating

without an external source of power, of a kind used in
motor vehicles:
466
HEADING
H.S. CODE
8527.2100.00
8527.2900.00
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
-- Combined with sound recording or reproducing

apparatus
20
20
-- Other .
20
20
-- Combined with sound recording or reproducing

apparatus ...
20
20
-- Not combined with sound recording or reproducing

apparatus but combined with a clock ..
20
20

established assemblers or manufacturers...
20
--- Other .
20
20
-- Of a kind solely or principally used in an automatic

data processing system of heading 84.71 ..
20
-- Other ......
20
10

data processing system of heading 84.71...
20
-- Other
20
10

data processing system of heading 84.17 .
20
-- Other....
20
10
- Other:
8527.9100.00
8527.9200.00
-- Other:
8527.9910.00
8527.9990.00
Monitors and projectors, not incorporating

television reception apparatus; reception
apparatus for television, whether or not
incorporating radio-broadcast receivers or
sound or video recording or reproducing
apparatus:
85.28
- Cathode-ray tube monitors:

8528.4100.00
8528.4900.00
- Other Monitors:
8528.5100.00
8528.5900.00
- Projectors:
8528.6100.00
8528.6900.00
467
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
20
20
Levy
VAT
- Reception apparatus for television, whether or not

incorporating radio-broadcast receivers or sound or video
recording or reproducing apparatus :
8528.7100.00
-- Not designed to incorporate a video display

or screen...
-- Other, colour:
8528.7211.00
--- Imported CKD (completely knocked down) ..
20
10
8528.7219.00
--- Other..
20
20
-- Other black and white or other monochrome:

8528.7311.00
--- Imported CKD (completely knocked down) ..
20
10
8528.7319.00
--- Other..
20
20
- Aerials and aerial reflectors of all kinds; parts suitable

for use therewith ...
kg
20
- Other.
kg
10
85.29

the apparatus of headings 85.25 to 85.28.
8529.1000.00
8529.9000.00
85.30
Electrical signalling, safety or traffic control

equipment for railways, tramways, roads,
inland waterways, parking facilities, port
installations or airfields (other than those of
heading 86.08).
8530.1000.00
- Equipment for railways or tramways....
8530.8000.00
- Other equipment...
8530.9000.00
- Parts.
kg
Electric sound or visual signalling apparatus

(for example, bells, sirens, indicator panels,
burglar or fire alarms), other than those of
heading 85.12 or 85.30.
85.31
8531.1000.00
- Burglar or fire alarms and similar apparatus .....
8531.2000.00
- Indicator panels incorporating liquid crystal devices

(LCD) or light emitting diodes (LED) ..
10
10
468
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8531.8000.00
- Other apparatus:.......
10
10
8531.9000.00
- Parts ...
kg
kg
Electrical capacitors, fixed, variable or

adjustable (pre-set).
85.32
8532.1000.00
- Fixed capacitors designed for use in 50/60 Hz circuits

and having a reactive power handling capacity of not
less than 0.5 kvar (power capacitors)
- Other fixed capacitors:
8532.2100.00
-- Tantalum ..
kg
8532.2200.00
-- Aluminium electrolytic.
kg
8532.2300.00
-- Ceramic dielectric, single layer
kg
8532.2400.00
-- Ceramic dielectric, multilayer
kg
8532.2500.00
-- Dielectric of paper or plastics...
kg
8532.2900.00
-- Other...
kg
8532.3000.00
- Variable or adjustable (preset) capacitors.
kg
8532.9000.00
- Parts....
kg
kg
85.33
Electrical resistors (including rheostats and

potentiometers), other than heating resistors.
8533.1000.00
- Fixed carbon resistors; composition or film types

- Other fixed resistors:
8533.2100.00
-- For a power handling capacity not exceeding 20W.
kg
8533.2900.00
-- Other...
kg
- Wirewound variable resistors, including rheostats and

Potentiometers:
8533.3100.00
-- For a power handling capacity not exceeding 20W.
kg
8533.3900.00
-- Other .
kg
8533.4000.00
- Other variable resistors, including rheostats and

potentiometers ..
kg
469
HEADING
85.34
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8533.9000.00
- Parts ...
kg
8534.0000.00
- Printed circuits ....
kg
kg
85.35
Electrical apparatus for switching or protecting

electrical circuits, or for making connections
to or in electrical circuits (for example,
switches, fuses, lightning arresters, voltage
limiters, surge suppressors, plugs and other
connectors, junction boxes), for a voltage
exceeding 1,000 volts.
8535.1000.00
- Fuses....
- Automatic circuit breakers:
8535.2100.00
-- For a voltage of less than 72.5 kV
kg
8535.2900.00
-- Other ..
kg
8535.3000.00
- Isolating switches and make-and-break switches
kg
8535.4000.00
- Lightening arresters, voltage limiters and surgesuppressors
kg
- Other ...
kg
8535.9000.00
85.36
Electrical apparatus for switching or protecting

electrical circuits, (for example, switches,
relays, fuses, surge suppressors, plugs, sockets,
lamp-holders, and other connectors, junction
boxes), for a voltage not exceeding 1,000 volts,
connectors for optical fibres, optical fibre
bundles or cables.
8536.1000.00
- Fuses.....
kg
20
20
8536.2000.00
- Automatic circuit breakers......
kg
20
20
8536.3000.00
- Other apparatus for protecting electrical circuits
kg
20
20
- Relays:
8536.4100.00
-- For a voltage not exceeding 60v....
kg
20
20
8536.4900.00
-- Other..
kg
20
20
8536.5000.00
- Other switches ...
kg
20
20
470
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Lamp-holders, plugs and sockets:

8536.6100.00
-- Lamp-holders .........
kg
20
20
8536.6900.00
-- Other .....
kg
20
20
8536.7000.00
- Connectors for optical fibres, optical fibre bundles

or cables ...
kg
20
20
- Other apparatus ...
kg
20
20
8536.9000.00
Boards, panels, consoles, desks, cabinets and

other bases, equipped with two or more
apparatus of heading 85.35 or 85.36, for
electric control or the distribution of
electricity, including those incorporating
instruments or apparatus of Chapter 90, and
numerical control apparatus, other than
switching apparatus of heading 85.17
85.37
8537.1000.00
- For a voltage not exceeding 1,000 V...
kg
20
20
8537.2000.00
- For a voltage exceeding 1,000V ....
kg
20
- Boards, panels, consoles, desks, cabinets and other bases

for the goods of heading 85.37, not equipped with their
apparatus .......
kg
- Other ........
kg
20
20

the apparatus of heading 85.35, 85.36 or 85.37.
85.38
8538.1000.00
8538.9000.00
85.39
Electric filament or discharge lamps, including

sealed beam lamp units and ultra-violet or
infra-red lamps, arc-lamps.
8539.1000.00
- Sealed beam lamp units ..

- Other filament lamps excluding utra-violet or infra-red
lamps:
8539.2100.00
-- Tungsten halogen .
20
20
8539.2200.00
-- Other, of a power not exceeding 200 W and for a

voltage exceeding 50 V .
20
20
-- Other ......
20
20
8539.2900.00
471
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Discharge lamps, other than ultra-violet lamps:

8539.3100.00
-- Fluorescent, hot cathode
20
20
8539.3200.00
-- Mercury or sodium vapour lamps; metal halide

lamps ..
20
20
-- Other ..
20
20
8539.3900.00
- Ultra-violet or infra-red lamps; arc-lamps:

8539.4100.00
-- Arc- lamps ....
20
20
8539.4900.00
-- Other ...
20
20
8539.9000.00
- Parts .....
kg
Thermionic, cold cathode or photo-cathode

valves and tubes (for example, vacuum or
vapour or gas filled valves and tubes, mercury
arc rectifying valves and tubes, cathode-ray
tubes, television camera tubes).
85.40
- Cathode-ray television picture tubes, including video

monitor cathode-ray tubes:
8540.1100.00
-- Colour
8540.1200.00
-- Black and white or other monochrome.....
8540.2000.00
- Television camera tubes; image converters and

intensifiers; other photo-cathode tubes ....
- Data/graphic display tubes, colour, with a phosphor dot

screen pitch smaller than 0.4 mm.
- Data/graphic display tubes, black and white or other

monochrome...
- Other cathode-ray tubes .......
8540.4000.00
8540.5000.00
8540.6000.00
- Microwave tubes (for example, magnetrons, klystrons,

travelling wave tubes, carcinotrons), excluding gridcontrolled tubes:
8540.7100.00
-- Magnetrons ..
8540.7200.00
-- Klystrons..
472
HEADING
H.S. CODE
8540.7900.00
DESCRIPTION
-- Other..
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other valves and tubes:

8540.8100.00
-- Receiver or amplifier valves and tubes ......
8540.8900.00
-- Other .....
- Parts:
8540.9100.00
-- Of cathode-ray tubes...
kg
8540.9900.00
-- Other .....
kg
Diodes, transistors and similar semiconductor

devices; photosensitive semiconductor devices,
including photovoltaic cells whether or not
assembled in modules made up into panels;
light emitting diodes; mounted piezo-electric
crystals.
85.41
8541.1000.00
- Diodes, other than photosensitive or light emitting

diodes.......
- Transistors, other than photosensitive transistors:
8541.2100.00
-- With a dissipation rate of less than 1 W
8541.2900.00
-- Other ...
8541.3000.00
- Thyristors, diacs and triacs, other than photosensitive

devices ....
- Photosensitive semiconductor devices, including

photovoltaic cells whether or not assembled in modules
or made up into panels; light emitting diodes .
8541.5000.00
- Other semiconductor devices ....
8541.6000.00
- Mounted piezo-electric Crystals ..
8541.9000.00
- Parts ...
kg
-- Processors and controllers, whether or not combined

with memories, converters, logic circuits, amplifiers,
clock and timing circuits, or other circuits
-- Memories ......
8541.4000.00
Electronic integrated circuits.
85.42
- Electronic integrated circuits.

8542.3100.00
8542.3200.00
473
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
8542.3300.00
-- Amplifiers ....
8542.3900.00
-- Other .....
8542.9000.00
- Parts....
kg
85.43
Levy
VAT
Electrical machines and apparatus, having

individual functions, not specified or included
8543.1000.00
- Particle accelerators....
8543.2000.00
- Signal generators
8543.3000.00
- Machines and apparatus for electroplating, electrolysis or

electrophoresis...
8543.7000.00
- Other machines and apparatus...
8543.9000.00
- Parts ......
kg
Insulated (including enamelled or anodised)

wire, cable (including co-axial cable) and other
insulated electric conductors, whether or not
fitted with connectors; optical fibre cables,
made up of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectors.
85.44
- Winding wire:
8544.1100.00
-- Of copper....
kg
20
8544.1900.00
-- Other.
kg
20
8544.2000.00
- Co-axial cable and other co-axial electric

conductors ..
kg
20
20
- Ignition wiring sets and other wiring sets of a kind used

in vehicles, aircraft or ships ...
kg
20
20
8544.3000.00
- Other electric conductors, for a voltage not

exceeding 500V:
8544.4200.00
-- Fitted with connectors ...
kg
20
20
8544.4900.00
-- Other ......
kg
20
20
8544.6000.00
- Other electric conductors, for a voltage exceeding

1,000 V....
kg
20
- Optical fibre cables ...
kg
8544.7000.00
474
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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.
85.45
- Electrodes:
8545.1100.00
-- Of a kind used for furnaces .....
kg
8545.1900.00
-- Other ..
kg
8545.2000.00
- Brushes ..
kg
- Other:
8545.9010.00
--- For use by battery manufacturing industries .
kg
8545.9090.00
--- Other
kg
85.46
Electrical insulators of any materials.

8546.1000.00
- Of glass ...
kg
8546.2000.00
- Of ceramics ..
kg
8546.9000.00
- Other ..
kg
85.47
Insulating fittings for electrical machines,

appliances or equipment, being fittings wholly
of insulating material apart from any minor
components of metal (for example, threaded
sockets) incorporated during moulding solely
for purposes of assembly, other than insulators
of heading 85.46; electrical conduit tubing and
joints therefor, of base metal lined with
insulating material.
8547.1000.00
- Insulating fittings of ceramics ......
kg
8547.2000.00
- Insulating fittings of plastics .
kg
8547.9000.00
- Other .
kg
- Waste and scrap of primary cells, primary batteries and

electric accumulators; spent primary cells, spent primary
batteries and spent electric accumulators
kg
20
20
- Other ...
kg
20
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.
85.48
8548.1000.00
8548.9000.00
475
Section XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Notes.
1. -
This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
2. -
The expressions parts and parts and accessories do not apply to the following articles, whether or not they are
identifiable as for the goods of this Section:
(a)
Joints, washers or the like of any material (classified according to their constituent material or in heading
84.84) or other articles of vulcanized rubber other than hard rubber (heading 40.16);
(b)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
(c)
Articles of Chapter 82 (tools);
(d)
(e)
Machines or apparatus of heading 84.01 to 84.79, or parts thereof; articles of heading 84.81 or 84.82 or,
provided they constitute integral parts of engines or motors, articles of heading 84.83;
(f)
Electrical machinery or equipment (Chapter 85);
(g)
(h)
(ij)
Arms (Chapter 93);
(k)
Lamps or lighting fittings of heading 94.05; or
(l)
Brushes of a kind used as parts of vehicles (heading 96.03).
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:
5. -
(a)
Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of
Chapter 87;
(b)
Amphibious motor vehicles are classified under the appropriate heading of Chapter 87 ;
(c)
Aircraft specially constructed so that they can also be used as road vehicles are classified under the
appropriate heading of Chapter 88.
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-tract (hovertrains);
476
(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 or 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. -
2. -
3. -

(a)
Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains
(heading 44.06 or 68.5);
(b)
Railway or tramway track construction material of iron or steel of heading 73.02; or
(c)
Electrical signalling, safety or traffic control equipment of heading 85.30.
Heading 86.07 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.
Subject to the provisions of Note 1 above, heading 86.08 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) signaling, safety or traffic control equipment, whether or not fitted
for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or
airfields.
477
HEADING
H.S. CODE
86.01
86.06
2008/
2009
2010/
2011/
2012
Levy
VAT
8601.1000.00
8601.2000.00
- Powered by electric accumulators ...
Other rail locomotives; locomotive tenders.

8602.1000.00
- Diesel-electric locomotives..
8602.9000.00
- Other ..
86.03
86.05
SU
Rail locomotives powered from an external

source of electricity or by electric
accumulators.
- Powered from an external source of electricity.
86.02
86.04
DESCRIPTION
Self-propelled railway of tramway coaches,

vans and trucks, other than those of
heading 86.04.
8603.1000.00
- Powered from an external source of electricity.
8603.9000.00
- Other ........
8604.0000.00
- Railway or tramway maintenance or service

vehicles, whether or not self-propelled (for
example, workshops, cranes, ballast tampers,
trackliners, testing coaches and track
inspection vehicles). ...
- Railway or tramway passenger coaches, not

self-propelled; luggage vans, post office
coaches and other special purpose railway or
tramway coaches, not self-propelled (excluding
those of heading 86.04)...
8605.0000.00
Railway or tramway goods vans and wagons,

not self-propelled.
8606.1000.00
- Tank wagons and the like.....
8606.3000.00
- Self-discharging vans and wagons, other than those of

subheading 8606.5
- Other:
8606.9100.00
-- Covered and closed..
8606.9200.00
-- Open, with non-removable sides of a height

exceeding 60cm
-- Other ..
8606.9900.00
478
HEADING
H.S. CODE
86.07
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Parts of railway or tramway locomotives or

rolling-stock.
- Bogies, bissel-bogies, axles and wheels, and parts
thereof:
8607.1100.00
-- Driving bogies and bissel- bogies
kg
8607.1200.00
-- Other bogies and bissel- bogies ..
kg
8607.1900.00
-- Other, including parts ..
kg
- Brakes and parts thereof:

8607.2100.00
-- Air brakes and parts thereof ....
kg
8607.2900.00
-- Other ...
kg
8607.3000.00
- Hooks and other coupling devices, buffers, and parts

thereof ...
kg
- Other:
86.08
86.09
8607.9100.00
-- Of locomotives ..
kg
8607.9900.00
-- Other ..
kg
8608.0000.00
- Railway or tramway track fixtures and

fittings; mechanical (including electromechanical) signalling, safety or traffic
control equipment for railways, tramways,
roads, inland waterways, parking facilities,
port installations or airfields; parts of the
foregoing ....
kg
- Containers (including containers for the

transport of fluids) specially designed and
equipped for carriage by one or more modes
of transport...
8609.0000.00
479
Chapter 87
Vehicles other than railway or tramway rolling-stock
and parts and accessories thereof.
Notes.
1. 2. -
This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
For the purposes of this Chapter, tractors means vehicles constructed essentially for hauling or pushing another
vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the
main use of the tractor, of tools, seeds, fertilizers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain
classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3. -
Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
4. -
Heading 87.12 includes all childrens bicycles. Other childrens cycles fall in heading 95.03.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Tractors (other than tractors of heading 87.09).
87.01
8701.1000.00
- Pedestrian controlled tractors ....
8701.2000.00
- Road tractors for semi-trailers ..
8701.3000.00
- Track-laying tractors .
-- Imported CKD (completely knocked down), SKD by

established assemblers or manufacturers..
8701.9000.92
-- Other, including fully built agricultural tractors .
10
8701.9000.99
-- Other tractors ......
- Other:
8701.9000.91
Motor vehicles for the transport of ten or more

persons, including the driver.
87.02
- With compression-ignition internal combustion piston

engine (diesel or semi-diesel):
-- New passenger motor vehicles:
--- For the transport of 5 to 22 persons including
the driver:
8702.1011.12
---- Imported CKD (completely knocked down), SKD by

established motor vehicle assemblers and
manufacturers ....
---- Other including fully built passenger motor vehicles :
480
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8702.1011.13
---- Fully built four wheel drive motor vehicles .
20
20
8702.1011.14
---- Other, including fully built motor vehicles ...
10
---- Imported CKD (completely knocked down) by

manufacturers ....
---- Other, including fully built motor vehicles ..
10
10

manufacturers ....
---- Other, including fully built motor vehicles ..
10
10

the driver:
8702.1012.15
8702.1012.16
--- For the transport of more then 30 persons including

the driver:
8702.1013.17
8702.1013.19
-- Used passenger motor vechiles:

8702.1020.21
--- Used four wheel drive passenger motor vechiles
20
20
8702.1020.29
--- Other used passenger motor vehicles
10
10

manufacturers .....
---- Other including fully built units .....
10
10

manufacturers .....
---- Other including fully built units ..
10
10
- Other:
-- New passenger motor vehicles:
the driver:
8702.9011.91
8702.9011.92

the driver:
8702.9012.93
8702.9012.94
481
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
--- For the transport of more then 30 persons including the

driver:
8702.9013.95
8702.9013.96

manufacturers ....
---- Other including fully built units .
10
10
-- Used passenger motor vechiles:

8702.9020.97
--- Used four wheel drive passenger motor vechiles
20
20
8702.9020.99
--- Other used passenger motor vehicles
10
10
20
20
--- Imported CKD (completely knocked down) by

established motor vehicle assemblers
and manufacturers of Heading 87.03
--- Other, including fully built units .
20
20
----- Imported CKD (completely knocked down) by

and manufacturers of Heading 87.03..
----- Other, including fully built four wheel drive motor

vehicles..
20
20
Motor cars and other motor vehicles

principally designed for the transport of
persons (other than those of heading 87.02),
including station wagons and racing cars.
87.03
8703.1000.00
- Vehicles specially designed for travelling on snow; golf

cars and similar vehicles...
- Other vehicles, with spark-ignition internal combustion
reciprocating piston engines:
-- Of a cylinder capacity not exceeding 1,000cc:
8703.2100.10
8703.2100.11
-- Of a cylinder capacity exceeding 500cc but not

exceeding 1500cc:
--- New passenger motor vechiles:
---- Four wheel drive vehicles:
8703.2211.12
8703.2211.13
482
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
---- Station wagons:

8703.2212.14
8703.2212.15

and manufacturers of Heading 87.03...
----- Other, including fully built units.
20
20

----- Other, including fully built units ...
20
20
---- Other motor vehicles:

8703.2219.16
8703.2219.17
--- Used passenger motor vehicles:

8703.2221.00
---- Four wheel drive vehicles ....
20
20
8703.2222.00
---- Station wagons .
20
20
8703.2229.00
---- Other used passenger motor vehicles...
20
20


vehicles....
20
20

----- Other, including fully built units.....
20
20

exceeding 3000cc:
8703.2311.18
8703.2311.19

8703.2312.20
8703.2312.21
[
8703.2319.22

483
HEADING
H.S. CODE
8703.2319.23
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
20
20
Levy
VAT

8703.2321.24
---- Four wheel drive vehicles .....
20
20
8703.2322.25
20
20
8703.2329.26
20
20


vehicles....
35
35

----- Other, including fully built units..
35
35

35
35
-- Of a cylinder capacity exceeding 3000 cc:

8703.2411.27
8703.2411.28

8703.2412.29
8703.2412.30

8703.2419.31
8703.2419.32

8703.2421.00
---- Four wheel drive vehicles .....
35
35
8703.2422.00
35
35
8703.2429.00
35
35
- Other vehicles with compression-ignition internal

combustion piston engine [diesel or semi diesel]:
-- Of a cylinder capacity not exceeding 1,500cc:
484
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT

8703.3111.11
8703.3111.12


vehicles...
20
20

----- Other, including fully built units...
20
20

20
20

8703.3112.13
8703.3112.14

8703.3119.15
8703.3119.16

8703.3121.00
20
20
8703.3122.00
20
20
8703.3129.00
---- Other used passenger motor vehicles..
20
20

and manufacturers of Heading 87.03.
----- Other including fully built units .
20
20

exceeding 2500cc:
8703.3211.17
8703.3211.18
485
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT

8703.3212.19
8703.3212.20

----- Other including fully built units.....
20
20

----- Other including fully built units ...
20
20
20
20

8703.3219.21
8703.3219.22

8703.3221.00
8703.3222.00
20
20
8703.3229.00
20
20

----- Other including fully built units .
35
35

----- Other including fully built units...
35
35

----- Other including fully built units ...
35
35
- Of a cylinder capacity exceeding 2500cc:

8703.3311.23
8703.3311.24

8703.3312.25
8703.3312.26

8703.3319.27
8703.3319.28
486
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT

8703.3321.00
20
20
8703.3322.00
20
20
8703.3329.00
20
20
8703.9000.00
- Other
20
20
87.04
Motor vehicles for the transport of goods.

8704.1000.11
- Dumpers designed for off-highway use:
8704.1000.19
-- Imported CKD (completely knocked down) by

established commercial motor vehicle assemblers
and manufacturers .
-- Other including fully built units
10
10

and manufacturers .
---- Other including fully built units ..
10
10

and manufacturers .
8704.2119.24
---- Other, including fully built units
10
10
8704.2120.25
--- Used lorries and vans...
10
10
- Other, with compression-ignition internal combustion

piston engine (diesel or semi-diesel):
-- g.v.w. not exceeding 5 tonnes:
--- Dumpers:
8704.2111.21
8704.2111.22
--- Other:
8704.2119.23
-- g.v.w. exceeding 5 tonnes but not exceeding 20 tones :

--- Dumpers:
8704.2211.26

and manufacturers ..
487
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012

and manufacturers ...
8704.2219.28
---- Other including fully built units
10
10
8704.2220.00
--- Used lorries and vans ..
10
10

---- Other including fully built units.
10
10

and manufacturers ..
8704.2319.24
10
10
8704.2320.00
--- Used lorries and vans ....
10
10

---- Other including fully built units..
10
10
8704.2211.00
---- Other including fully built units .
Levy
VAT
--- Other:
8704.2219.27
-- g.v.w. exceeding 20 tonnes:

--- Dumpers:
8704.2311.21
8704.2311.22
--- Other:
8704.2319.23
- Other, with spark-ignition internal combustion piston

engine:
-- g.v.w. not exceeding 5 tonnes:
--- Dumpers:
8704.3111.13
8704.3111.14
488
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
--- Other:
8704.3119.15

8704.3119.16
---- Other including fully built units . ....
10
10
8704.3120.00
--- Used lorries and vans .......
10
10

---- Other including fully built units...
10
10

8704.3219.20
10
10
8704.3220.00
--- Used lorries and vans ..
10
10

-- Other including fully built units ..
10
10
-- g.v.w. exceeding 5 tonnes:

--- Dumpers:
8704.3211.17
8704.3211.18
--- Other:
8704.3219.19
- Other:
8704.9000.91
8704.9000.99
87.05
Special purpose motor vehicles, other than

those principally designed for the transport of
persons or goods (for example, breakdown
lorries, crane lorries, fire fighting vehicles,
concrete-mixer lorries, road sweeper lorries,
spraying lorries, mobile workshops, mobile
radiological units)
8705.1000.00
- Crane lorries .....
489
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
8705.2000.00
- Mobile drilling derricks ...
8705.3000.00
- Fire fighting vehicles
8705.4000.00
- Concrete-mixer lorries ....
8705.9000.00
- Other ......
87.06
Chassis fitted with engines, for the motor

vehicles of headings 87.01 to 87.05:
- For assembly plants:
8706.0011.00
-- Of vehicles under sub-heading 8701.20
8706.0012.00
-- Of vehicles under heading 87.02 ......
8706.0013.00
-- Of vehicles under heading 87.03 .
8706.0014.00
-- Of vehicles under heading 87.04
8706.0090.00
- Other
10
10
87.07
Bodies (including cabs), for the motor vehicles

of headings 87.01 to 87.05.
- For the vehicles of heading 87.03:
8707.1010.00
-- For assembly plants
8707.1090.00
-- Other ....
10
10
- Other:
-- For assembly plants:
8707.9011.00
--- Of vehicles under sub-heading 8701.20
8707.9012.00
--- Of vehicles under heading 87.02
8707.9013.00
--- Of vehicles under heading 87.04
8707.9090.00
-- Other
10
10
490
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
kg
10
10
Levy
VAT
Parts and accessories of the motor vehicles of

headings 87.01 to 87.05.
87.08
8708.1000.00
- Bumpers and parts thereof ...

- Other parts and accessories of bodies (including cabs):
8708.2100.00
-- Safety seat belts .......
kg
10
10
8708.2900.00
-- Other .
kg
10
10
8708.3000.00
- Brakes and servo-brakes; parts thereof .
kg
10
10
8708.4000.00
- Gear boxes and parts thereof ....
kg
10
10
8708.5000.00
- Drive-axles with differential, whether or not provided

with other transmission components, and non-driving
axles; parts thereof ...
kg
10
10
8708.7000.00
- Road wheels and parts and accessories thereof
kg
10
10
8708.8000.00
- Suspension systems and parts thereof (including shock

absorbers) ...
kg
10
10
- Other parts and accessories:

8708.9100.00
-- Radiators and parts thereof.
kg
10
10
8708.9200.00
-- Silencers (mufflers) and exhaust pipes; parts

thereof ...
kg
10
10
8708.9300.00
-- Clutches and parts thereof .
kg
10
10
8708.9400.00
-- Steering wheels, steering columns and steering boxes;

parts thereof ..
kg
10
10
8708.9500.00
-- Safty airbags with inflater system; parts thereof
kg
10
10
8708.9900.00
-- Other .
kg
10
10
491
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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.
87.09
- Vehicles:
87.10
8709.1100.00
-- Electrical vehicles ....
10
8709.1900.00
-- Other .
10
8709.9000.00
- Parts
kg
8710.0000.00
- Tanks and other armoured fighting vehicles,

motorized, whether or not fitted with
weapons, and parts of such vehicles .
20
20

Motorcycle assemblers and manufacturers.
---- Other including fully built units ....
20
20

-- Other including fully built units ..
20
20

-- Other including fully built units .
20
20
87.11
Motorcycles (including mopeds) and cycles

fitted with an auxiliary motor, with or without
side-cars; side-cars.
- With reciprocating internal combustion piston engine of
a cylinder capacity not exceeding 50cc:
8711.1010.00
8711.1090.00

a cylinder capacity exceeding 50cc but not
exceeding 250cc:
8711.2010.00
8711.2090.00

a cylinder capacity exceeding 250cc but not exceeding
500cc:
8711.3010.00
8711.3090.00
492
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012

a cylinder capacity exceeding 500cc but not exceeding
800cc :
8711.4010.00
8711.4090.00

35
35

35
35

-- Other, including fully built units .
35
35

Bicycle assemblers and manufacturers.
-- Other, including fully built units .
20
20

a cylinder capacity exceeding 800cc:
8711.5010.00
8711.5090.00
- Other :
8711.9010.00
8711.9090.00
87.12
- Bicycles and other cycles (including delivery

tricycles), not motorized :
8712.0000.10
8712.0000.19
87.13
Carriages for disabled persons, whether or not

motorized or otherwise mechanically
propelled.
8713.1000.00
- Not mechanically propelled
8713.9000.00
- Other
87.14
Parts and accessories of vehicles of headings

87.11 to 87.13.
- Of motorcycles (including mopeds):
8714.1100.00
-- Saddles .....
kg
8714.1900.00
-- Other...
kg
493
Levy
VAT
HEADING
H.S. CODE
8714.2000.00
DESCRIPTION
- Of carriages for disabled persons...
SU
2008/
2009
2010/
2011/
2012
kg
Levy
VAT
- Other:
-- Frames and forks, and parts thereof:
8714.9100.92
--- Frames and Forks ....
kg
20
20
8714.9100.93
--- Other Parts ....
kg
10
20
-- Wheel rims and spokes:

8714.9200.94
--- Wheel rims ...
kg
20
20
8714.9200.95
--- Spokes...
kg
10
20
8714.9300.00
-- Hubs, other than coaster braking hubs and hub brakes,

and free-wheel sprocket-wheels
kg
10
-- Brakes, including coaster braking hubs and hub

brakes, and parts thereof.
kg
10
8714.9500.00
- Saddles....
10
8714.9600.00
-- Pedals and crank-gear, and parts thereof and parts

thereof...
kg
10
8714.9400.00
20
-- Other:
87.15
8714.9900.96
--- Mudguards
kg
10
20
8714.9900.99
--- Other Parts ....
kg
10
20
8715.0000.00
- Baby carriages and parts thereof ..
kg
10
- Trailers and semi-trailers of the caravan type, for

housing or camping ...
10
- Self-loading or self-unloading trailers and semi-trailers

for agricultural purposes
10
10
87.16
Trailers and semi-trailers; other vehicles, not

mechanically propelled; parts thereof.
8716.1000.00
8716.2000.00
- Other trailers and semi-trailers for the transport

of goods:
8716.3100.00
-- Tanker trailers and tanker semi-trailers
494
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
10
---- With a carrying capacity not exceeding 6 cubic

metres and of a weight of 1600 kg or more.
10
---- With a carrying capacity not exceeding 6 cubic

metres and of a weight of less than 1600 kg ..
10
---- With a carrying capacity of 6 cubic metres

or more ...
10
8716.3990.00
--- Other ...
10
8716.4000.00
- Other trailers and semi trailers ...
10
10
Levy
VAT
-- Other:
8716.3910.00
--- For the haulage of timber ......

--- Other tipping trailers:
8716.3921.00
8716.3922.00
8716.3923.00
- Other vehicles:
8716.8010.00
-- Vehicles drawn by aminals .

-- Other hand propelled vehicles:
8716.8020.81
--- Wheel barrows ...
20
20
8716.8020.89
--- Other ....
10
20
8716.8090.00
-- Other ......
10
20
- Parts:
8716.9010.00
-- Parts of trailers and semi-trailers ..
kg
10
8716.9020.00
-- Parts of vehicles drawn by animals ....
kg
10
8716.9090.00
-- Other ......
kg
10
20
495
Chapter 88
Aircraft, spacecraft, and parts thereof
Subheading Note.
1. -
For the purposes of subheadings 8802.11 to 8802.40, the expression unladen weight means the weight of
the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than
permanently fitted items of equipment.
HEADING
88.01
H.S. CODE
8801.0000.00
88.02
DESCRIPTION
- Balloons and dirigibles; gliders, hang gliders

and other non-powered aircraft ...
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Other aircraft (for example, helicopters,

aeroplanes); spacecraft (including satellites) and
suborbital and spacecraft launch vehicles.
- Helicopters:
8802.1100.00
-- Of an unladen weight not exceeding 2,000kg.
8802.1200.00
-- Of an unladen weight exceeding 2,000 kg .....
8802.2000.00
- Aeroplanes and other aircraft, of an unladen weight not

exceeding 2,000kg ....
- Aeroplanes and other aircraft, of an unladen weight

exceeding 2,000 kg but not exceeding 15,000kg .
- Aeroplanes and other aircraft, of an unladen weight

exceeding 15,000 kg
- Spacecraft (including satellites) and suborbital and

spacecraft launch vehicles.
8802.3000.00
8802.4000.00
8802.6000.00
Parts of goods of heading 88.01 or 88.02.
88.03
88.04
8803.1000.00
- Propellers and rotors and parts thereof ...
kg
8803.2000.00
- Under-carriages and parts thereof ..
kg
8803.3000.00
- Other parts of aeroplanes or helicopters ..
kg
8803.9000.00
- Other ...
kg
5
5
5
5
5
5
- Parachutes (including dirigible parachutes and

paragliders) and rotochutes; parts thereof and
accessories thereto.
kg
kg
8804.0000.00
88.05
Aircraft launching gear; deck-arrestor or similar

gear; ground flying trainers; parts of the
foregoing articles.
8805.1000.00
- Aircraft launching gear and parts thereof; deck-arrestor or

similar gear and parts thereof
- Ground flying trainers and parts thereof:
8805.2100.00
-- Air combat simulators and parts thereof ...
kg
8805.2900.00
-- Other ....
kg
496
Chapter 89
Ships, boats and floating structures
Note.
1.
A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled
or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a
particular kind.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Cruise ships, excursion boats, ferry-boats, cargo

ships, barges and similar vessels for the
transport of persons or goods.
89.01
- Cruise ships, excursion boats and similar vessels

principally designed for the transport of persons; ferryboats of all kinds:
-- Mechanically propelled passenger carrying vessels for
inland Navigation:
8901.1011.00
--- Of a capacity not exceeding 500 tonnes ......
8901.1012.00
--- Of a capacity exceeding 500 tonnes ..
8901.1090.00
-- Other ..
8901.2000.00
- Tankers ....
8901.3000.00
- Refrigerated vessels, other than those of subheading

8901.20
- Other vessels for the transport of goods and other vessels

for the transport of both persons and goods:
-- Mechanically propelled passenger carrying vessels
for inland navigation:
8901.9011.00
--- Of a capacity not exceeding 500 tonnes .
8901.9012.00
--- Of a capacity exceeding 500 tonnes ...
8901.9090.00
-- Other ...
- Fishing vessels; factory ships and other vessels

for processing or preserving fishery products :
89.02
8902.0010.00
-- Of a carrying capacity not exceeding 5 tonnes
8902.0020.00
-- Of a carrying capacity exceeding 5 tonnes but not

exceeding 40 tonnes..
-- Of a carrying capacity exceeding 40 tonnes but not

exceeding 300 Tones:
8902.0031.00
--- Equiped with a freezer or freezing unit for the

preservation of their catch
497
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
--- Equiped with a freezer or freezing unit for the

preservation of their catch...
8902.0049.00
--- Other ..
8902.0090.00
-- Other ....
20
20
8902.0039.00
--- Other ....
Levy
VAT
-- With a gross tonnage exceeding 300 tonnes:

8902.0041.00
89.03
Yachts and other vessels for pleasure or sports;

rowing boats and canoes.
8903.1000.00
- Inflatable ...
- Other:
89.04
8903.9100.00
-- Sailboats, with or without auxiliary motor
20
20
8903.9200.00
-- Motorboats, other than outboard motorboats ..
20
20
8903.9900.00
-- Other ...
20
20
8904.0000.00
- Tugs and pusher craft...
89.05
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.
8905.1000.00
- Dredgers ....
8905.2000.00
- Floating or submersible drilling or production

platforms
- Other .....
8905.9000.00
89.06
Other vessels, including warships and lifeboats

other than rowing boats.
8906.1000.00
- Warships ...
8906.9000.00
- Other ....
Other floating structures (for example, rafts, tanks,

coffer dams, landing-stages, buoys and beacons).
89.07
89.08
8907.1000.00
- Inflatable rafts ...
8907.9000.00
- Other .
8908.0000.00
- Vessels and other floating structures for

breaking up..
498
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. -

(a)
(b)
Articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than
hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material
(heading 59.11);
Supporting belts or other support articles of textile material, whose intended effect on the organ to be
supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages,
abdominal support bandages, supports for joints or muscles) (Section XI);
(c)
Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading
69.09;
(d)
Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not
being optical elements (heading 83.06 or Chapter 71);
(e)
Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of
(g)
Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery,
or separately presented weights for balances (heading 84.23); lifting or handling machinery (heading 84.25 to
84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools
on machine-tools, of heading 84.66, including fittings with optical devices for reading the scale (for example,
optical dividing heads) but not those which are in themselves essentially optical for reading the scale (for
example, optical dividing heads) but not those which are in themselves essentially optical instruments (for
example, alignment telescope); calculating machines (heading 84.70); valves or other appliances of heading
84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on
sensitised semiconductor materials) of heading 84.86.
(h)
Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps
of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19);
sound-heads (heading 85.22); television camaras, digital camaras and video camera recorders (heading 85.25);
radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26);
connectors for optical fibres, optical fibre bundles or cables (heading 85.36); numerical control apparatus of
heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44;
499
2. -
(ij)
Searchlights or spotlights of heading 94.05;
(k)
(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 heading 39.23 or Section XV).
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 heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective
headings;
(b)
Other parts and accessories, if suitable for use solely or principally with a particular kind of machine,
instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading
(including a machine, instrument or apparatus of heading 90.5, 90.13 or 90.31) are to be classified with the
machines, instruments or apparatus of that kind;
(c)
All other parts and accessories are to be classified in heading 90.33.
3. -
The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4. -
Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or
tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such
telescopic sights and telescopes are to be classified in heading 90.13.
5. -
Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in
heading 90.13 and in heading 90.31 are to be classified in heading 90.31.
6. -
For the purposes of heading 90.21, the expression orthopedic appliances means appliances for:
- Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness, operation or injury.
Orthopedic appliances include footwear and special insoles, designed to correct orthopedic conditions, provided that
they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either
foot equally.
7. -
Heading 90.32 applies only to:

(a)
Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids
or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical
phenomenon which varies according to the factor to be automatically controlled, which are designed to bring
this factor to, and maintain it at, a desired value, stabilished against disturbances, by constantly or
periodically measuring its actual value; and
(b)
Automatic regulators of electrical quantities and instruments or apparatus for automatically controlling nonelectrical quantities the operation of which depends on an electrical phenomenon varying according to the
factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value,
stabilished against disturbances, by constantly or periodically measuring its actual value.
500
HEADING
H.S. CODE
90.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Optical fibres and optical fibre bundles; optical

fibre cables other than those of heading 85.44;
sheets and plates of polarising material; lenses
(including contact lenses), prisms, mirrors and
other optical elements, of any material,
unmounted, other than such elements of glass
not optically worked.
9001.1000.00
- Optical fibres, optical Fibre bundles and cables.
kg
9001.2000.00
- Sheets and plates of polarising material ..
kg
9001.3000.00
- Contact lenses ..
- Spectacle lenses of glass:

9001.4010.00
-- Opthalmic lenses...
9001.4090.00
-- Other......
- Spectacle lenses of other materials:

9001.5010.00
-- Opthalmic lenses
9001.5090.00
-- Other .....
9001.9000.00
- Other .......
kg
kg
20
20
kg
20
20
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.
90.02
- Objective lenses:
9002.1100.00
-- For cameras, projectors or photographic enlargers

or reducers .
9002.1900.00
-- Other ......
9002.2000.00
- Filters ..
kg
20
20
9002.9000.00
- Other ...
kg
20
20
Frames and mountings for spectacles, goggles or

the like, and parts thereof.
90.03
- Frames and mountings:

9003.1100.00
-- Of plastics ....
9003.1900.00
-- Of other materials .....
9003.9000.00
- Parts ...
kg
501
HEADING
H.S. CODE
90.04
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Spectacles, goggles and the like, corrective,

protective or other.
9004.1000.00
- Sunglasses......
- Other:
9004.9010.00
-- For correcting vision ..
9004.9090.00
-- Other .
90.05
Binoculars, monoculars, other optical telescopes,

and mountings therefor; other astronomical
instruments and mountings therefor, but not
including instruments for radio-astronomy.
9005.1000.00
- Binoculars .....
20
20
9005.8000.00
- Other instruments ......
20
20
9005.9000.00
- Parts and accessories (including mountings)
kg
- Cameras of a kind used for preparing printing plates

or cylinders
20
20
- Cameras specially designed for underwater use, for aerial

survey or for medical or surgical examination of internal
organs; comparison cameras for forensic or criminological
purposes..
20
- Instant print cameras .
20
20
-- With a through-the-lens viewfinder (single lens reflex

(SLR)), for roll film of a width not exceeding 35mm
20
20
9006.5200.00
-- Other, for roll film of a width less than 35mm
20
20
9006.5300.00
-- Other, for roll film of a width of 35mm .
20
20
9006.5900.00
-- Other ..
20
20
90.06
Photographic (other than cinematographic)

cameras; photographic flashlight apparatus and
flashbulbs other than discharge lamps of heading
85.39.
9006.1000.00
9006.3000.00
9006.4000.00
- Other cameras:
9006.5100.00
502
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Photographic flashlight apparatus and flashbulbs:

9006.6100.00
-- Discharge lamp (electronic) flashlight apparatus
20
20
9006.6900.00
-- Other ..
20
20

9006.9100.00
-- For cameras ....
kg
9006.9900.00
-- Other
kg
-- For film of less than 16mm width or for

double-8 mm film..
20
20
9007.1900.00
-- Other ....
20
20
9007.2000.00
- Projectors ........
20
20
90.07
Cinematographic cameras and projectors,

whether or not incorporating sound recording or
reproducing apparatus.
- Cameras:
9007.1100.00

9007.9100.00
-- For cameras ...
kg
9007.9200.00
-- For projectors ..
kg
90.08
Image projectors, other than cinematographic;

photographic (other than cinematographic)
enlargers and reducers.
9008.1000.00
- Slide projectors .....
20
20
9008.2000.00
- Microfilm, microfiche or other microform readers, whether

or not capable of producing copies ..
20
20
9008.3000.00
- Other image projectors ..
20
20
9008.4000.00
- Photographic (other than cinematographic) enlargers

and reducers ...
20
20
- Parts and accessories ...
kg
9008.9000.00
503
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Reserved.
[90.09]
Apparatus and equipment for photographic

(including cinematographic) laboratories, not
specified or included elsewhere in this Chapter;
negatoscopes; projection screens.
90.10
- 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
- Other apparatus and equipment for photographic (including

cinematographic) laboratories; negatoscopes
20
9010.6000.00
- Projection screens ...
20
9010.9000.00
- Parts and accessories..
kg
9010.1000.00
9010.5000.00
Compound optical microscope, including those

for photomicrography, cinephotomicrography or
microprojection.
90.11
9011.1000.00
- Stereoscopic microscopes ..
9011.2000.00
- Other microscopes, for photomicrography,

cinephotomicrography or microprojection .
9011.8000.00
- Other microscopes...
9011.9000.00
- Parts and accessories.......
kg
- Microscopes other than optical microscopes; diffraction

apparatus ....
- Parts and accessories .
kg
90.12
Microscopes, other than optical microscopes,

diffraction apparatus.
9012.1000.00
9012.9000.00
504
HEADING
H.S. CODE
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Liquid crystal devices not constituting articles

provided for more specifically in other headings;
lasers, other than laser biodes; other optical
appliances and instruments, not specified or
included elsewhere in this chapter
90.13
- 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
9013.2000.00
- Lasers, other than diodes.....
9013.8000.00
- Other devices, appliances and instruments
9013.9000.00
kg
9013.1000.00
Direction finding compasses; other navigational

instruments and appliances.
90.14
9014.1000.00
- Direction finding compasses....
9014.2000.00
- Instruments and appliances for aeronautical or space

navigation (other than compasses) ....
9014.8000.00
- Other instruments and appliance .
9014.9000.00
kg
90.15
90.16
DESCRIPTION
Surveying (including photogrammetrical

surveying), hydrographic, oceanographic,
hydrological, meteorological or geophysical
instruments and appliances, excluding
compasses; rangefinders.
9015.1000.00
- Rangefinders ....
9015.2000.00
- Theodolites and tachymeters [tacheometers] ....
9015.3000.00
- Levels .
9015.4000.00
- Photogrammetrical surveying instruments and appliances
kg
9015.8000.00
- Other instruments and appliances..
9015.9000.00
- Parts and accessories .
kg
9016.0000.00
- Balances of a sensitivity of 5 cg or better, with

or without weights ..
kg
505
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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.
90.17
9017.1000.00
- Drafting tables and machines, whether or not automatic
9017.2000.00
- Other drawing, marking-out or mathematical calculating

instruments .
9017.3000.00
- Micrometers, callipers and gauges .
9017.8000.00
- Other instruments .
9017.9000.00
- Parts and accessories
kg
90.18
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 exploratory examination or for checking
physiological parameters) :
9018.1100.00
-- Electro-cardiographs
9018.1200.00
-- Ultrasonic scanning apparatus .
9018.1300.00
-- Magnetic resonance imaging apparatus
9018.1400.00
-- Scintigraphic apparatus ..
9018.1900.00
-- Other .
9018.2000.00
- Ultra-violet or infra-red ray apparatus ..
kg
- Syringes, needles, catherters, cannulae and the like:

9018.3100.00
-- Syringes, with or without needles ...
9018.3200.00
-- Tubular metal needles and needles for sutures
kg
506
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
-- Dental drill engines, whether or not combined on a single

base with other dental equipment ...
kg
9018.4900.00
-- Other
9018.5000.00
- Other ophthalmic instruments and appliances ..
kg
9018.9000.00
- Other instruments and appliances .
9018.3900.00
-- Other ....
Levy
VAT
- Other instruments and appliances, used in dental sciences:

9018.4500.00
Mechano-therapy appliances; massage

apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen therapy,
aerosol therapy, artificial respiration or other
therapeutic respiration apparatus.
90.19
- Mechano-therapy appliances, massage apparatus;

psychological aptitude-testing apparatus:
90.20
9019.1000.11
-- Jaccuzi and similar Domestic sanitary appaliances
kg
20
9019.1000.19
-- Other appliances....
kg
9019.2000.00
- Ozone therapy, oxygen therapy, aerosol therapy, artificial

respiration or other therapeutic respiration apparatus
kg
- Other breathing appliances and gas masks,

excluding protective masks having neither
mechanical parts nor replaceable filters
kg
kg
9020.0000.00
Orthopaedic appliances, including crutches,

surgical belts and trusses; splints and other
fracture appliances; artificial parts of the body;
hearing aids and other appliances which are
worn or carried, or implanted in the body, to
compensate for a defect or disability.
90.21
9021.1000.00
- Orthopaedic or fracture appliances

- Artificial teeth and dental fittings:
9021.2100.00
-- Artificial teeth ....
kg
9021.2900.00
-- Other ....
kg
- Other artificial parts of the body:

9021.3100.00
-- Artificial joints
kg
9021.3900.00
-- Other
kg
507
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
9021.4000.00
- Hearing aids, excluding parts and accessories
9021.5000.00
- Pacemakers for stimulating heart muscles, excluding parts

and accessories ...
- Other .....
kg
9021.9000.00
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.
90.22
- Apparatus based on the use of X-rays, whether or not for

medical, surgical, dental or veterinary uses, including
radiography or radiotherapy apparatus:
9022.1200.00
-- Computed tomography apparatus ......
9022.1300.00
-- Other, for dental uses ..
9022.1400.00
-- Other, for medical, surgical or veterinary uses
9022.1900.00
-- 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:
90.23
90.24
9022.2100.00
-- For medical, surgical, dental or veterinary uses....
9022.2900.00
-- For other uses ..
9022.3000.00
- X-ray tubes .
9022.9000.00
- Other, including parts and accessories
kg
9023.0000.00
- Instruments, apparatus and models, designed

for demonstrational purposes (for example, in
education or exhibitions), unsuitable for other
uses.....
kg
Machines and appliances for testing the

hardness, strength, compressibility, elasticity or
other mechanical properties of materials (for
example, metals, wood, textiles, paper, plastics).
508
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
9024.5000.00
- Machines and appliances for testing metals .
9024.8000.00
- Other machines and appliances.
9024.9000.00
kg
Hydrometers and similar floating instruments,

thermometers, pyrometers, barometers,
hygrometers and psychrometers, recording or
not, and any combination of these instruments.
90.25
- Thermometers and pyrometers, not combined with other

instruments:
9025.1500.00
-- Liquid filled, for direct reading
9025.1900.00
-- Other .
9025.8000.00
- Other instruments .
9025.9000.00
kg
Instruments and apparatus for measuring or

checking the flow, level, pressure or other
variables of liquids or gases (for example, flow
meters, level gauges, manometers, heat meters),
excluding instruments and apparatus of heading
90.14, 90.15, 90.28 or 90.32.
90.26
9026.1000.00
- For measuring or checking the flow or level of liquids..
9026.2000.00
- For measuring or checking pressure..
9026.8000.00
- Other instruments or apparatus
9026.9000.00
kg
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.
90.27
9027.1000.00
- Gas or smoke analysis apparatus..
9027.2000.00
- Chromatographs and electrophoresis instruments .
509
Levy
VAT
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
9027.3000.00
- Spectrometers, spectrophotometers and spectrographs using

optical radiations (UV, visible, IR)
- Other instruments and apparatus using optical radiations

(UV, visible, IR) ..
9027.8000.00
- Other instruments and apparatus
9027.9000.00
- Microtomes; parts and accessories
kg
9027.5000.00
Levy
VAT
Gas, liquid or electricity supply or production

meters, including calibrating meters therefor.
90.28
9028.1000.00
- Gas meters
9028.2000.00
- Liquid meters .
9028.3000.00
- Electricity meters .
9028.9000.00
kg
- Revolution counters, production counters, taximeters,

mileometers, pedometers and the like
9029.2000.00
- Speed indicators and tachometers, stroboscopes..
9029.9000.00
kg
- Instruments and apparatus for measuring or detecting

ionising radiations
- Oscilloscopes and oscillographs .
Revolution counters, production counters,

taximeters, mileometers, pedometers and the like;
speed indicators and tachometers, other than
those of heading 90.14 or 90.15; stroboscopes.
90.29
9029.1000.00
Oscilloscopes, spectrum analysers and other

instruments and apparatus for measuring or
checking electrical quantities; excluding meters
of heading 90.28; instruments and apparatus for
measuring or detecting alpha, beta, gamma, Xray, cosmic or other ionising radiations.
90.30
9030.1000.00
9030.2000.00
- Other instruments and apparatus, for measuring or checking

voltage, current, resistance or power:
9030.3100.00
-- Multimeters without a recording device ....
510
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
9030.3200.00
9030.3300.00
-- Multimeters with a recording device ..
-- Other, without a recording device .
9030.3900.00
-- Other, with a recording device ..
9030.4000.00
- Other instruments and apparatus, specially designed for

elecommunications (for example, cross-talk meters, gain
measuring instruments, distortion factor meters,
psophometers) .
-- For measuring or checking semiconductor wafers

or devices....
9030.8400.00
-- Other, with a recording device..
9030.8900.00
-- Other ...
9030.9000.00
kg
- Other instruments and apparatus:

9030.8200.00
90.31
Measuring or checking instruments, appliances

and machines, not specified or included elsewhere
in this Chapter; profile projectors.
9031.1000.00
- Machines for balancing mechanical parts .
9031.2000.00
- Test benches
-- For inspecting semiconductor wafers or devices or for

inspecting photomasks or reticles used in manufacturing
semiconductor devices
9031.4900.00
-- Other ..
9031.8000.00
- Other instruments, appliances and machines .
9031.9000.00
- Parts and accessories ..
kg
5
5
- Other optical instruments and appliances:

9031.4100.00
Automatic regulating or controlling instruments

and apparatus.
90.32
9032.1000.00
- Thermostats ...
9032.2000.00
- Manostats ...
0
0
- Other instruments and apparatus:
90.33
9032.8100.00
-- Hydraulic or pneumatic ....
9032.8900.00
-- Other ...
9032.9000.00
- Parts and accessories ..
kg
9033.0000.00
- Parts and accessories (not specified or included

elsewhere in this Chapter) for machines, appliances,
instruments or apparatus of Chapter 90...
511
[[
kg
Levy
VAT
Chapter 91
Clocks and watches and parts thereof
Notes.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Clock or watch glasses or weights (classified according to their constituent Material);

Watch chains (heading 71.13 or 71.17, as the case may be);
Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics
(Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch
springs are, however, to be classified as clock or watch parts (heading 91.14);
Bearing balls (heading 73.26 or 84.82, as the case may be);
Articles of heading 84.12 constructed to work without an escapement;
Ball bearings (heading 84.82); or
Articles of Chapter 85, not yet assembled together or with other
components into watch or clock movements or into articles suitable for use solely or principally as parts of
such movements (Chapter 85).
2. -
Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the
same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or
reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading
91.02.
3. -
For the purposes of this Chapter, the expression watch movements means devices regulated by a balance-wheel and
hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to
which a mechanical display can be incorporated. Such watch movements shall not exceed 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.
HEADING
H.S. CODE
91.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Wrist-watches, pocket-watches and other watches,

including stop-watches, with case of precious
metal or of metal clad with precious metal.
- Wrist-watches, electrically operated, whether or not
incorporating a stop-watch facility:
9110.1100.00
-- With mechanical display only ...
20
20
9110.1900.00
-- Other
20
20
512
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other wrist-watches, whether or not incorporating a stopwatch facility:

9101.2100.00
-- With automatic winding ..
20
20
9101.2900.00
-- Other ..
20
20
- Other:
9101.9100.00
-- Electrically operated .....
20
20
9101.9900.00
-- Other ..
20
20
Wrist-watches, pocket-watches and other watches,

including stop-watches, other than those of
heading 91.01.
91.02
- Wrist-watches, electrically operated, whether or not

incorporating a stop-watch facility:
9102.1100.00
-- With mechanical display only ......
20
20
9102.1200.00
-- With opto-electronic display only ....
20
20
9102.1900.00
-- Other .....
20
20
- Other wrist-watches, whether or not incorporating a

stop-watch facility:
9102.2100.00
-- With automatic winding ..
20
20
9102.2900.00
-- Other .
20
20
- Other:
9102.9100.00
-- Electrically operated .
20
20
9102.9900.00
-- Other ......
20
20
Clocks with watch movements, excluding clocks

of heading 91.04.
91.03
91.04
9103.1000.00
- Electrically operated .
20
20
9103.9000.00
- Other ......
20
20
9104.0000.00
- Instrument panel clocks and clocks of a similar

type for vehicles, aircrafts, spacecraft or vessels.
20
20
513
HEADING
H.S. CODE
91.05
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Other clocks.
9105.1100.00
- Alarm clocks:
-- Electrically operated
20
20
9105.1900.00
-- Other .
20
20
- Wall clocks:
9105.2100.00
-- Electrically operated .....
20
20
9105.2900.00
-- Other .
20
20
- Other:
9105.9100.00
-- Electrically operated .
20
20
9105.9900.00
-- Other .....
20
20
91.06
91.07
Time of day recording apparatus and apparatus for

measuring, recording or otherwise indicating
intervals of time, with clock or watch movement
or with synchronous motor (for example, timeregisters, time-recorders).
9106.1000.00
- Time-registers; time-recorders .
20
20
9106.9000.00
- Other .
20
20
9107.0000.00
- Time switches with clock or watch movement

or with synchronous motor ..
20
20
-- With mechanical display only or with a device to which

a mechanical display can be incorporated ...
20
20
9108.1200.00
-- With opto-electronic display only ..
20
20
9108.1900.00
-- Other ..........
20
20
9108.2000.00
- With automatic winding .....
20
20
9108.9000.00
- Other ....
20
20
91.08
Watch movements, complete and assembled

- Electrically operated:
9108.1100.00
91.09
Clock movements, complete and assembled.

- Electrically operated:
9109.1100.00
-- Of alarm clocks ..
20
20
9109.1900.00
-- Other
20
20
9109.9000.00
- Other ....
20
20
514
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Complete watch or clock movements, unassembled

or partly assembled (movement sets); incomplete
watch or clock movements assembled; rough watch
or clock movements.
91.5
- Of watches:
-- Complete movements, unassembled or partly assembled
(movement sets) .
20
20
9110.1200.00
-- Incomplete movements, assembled ..
kg
20
20
9110.1900.00
-- Rough movements ....
kg
20
20
9110.9000.00
- Other
kg
20
20
- Cases of precious metal or of metal clad with

precious metal .
20
20
- Cases of base metal, whether or not gold-or

silver-plated ....
20
20
9111.8000.00
- Other cases...
20
20
9111.9000.00
- Parts
kg
9110.1100.00
91.11
Watch cases and parts thereof.

9111.1000.00
9111.2000.00
Clock cases and cases of a similar type for other

goods of this Chapter, and parts thereof.
91.12
9112.2000.00
- Cases .
20
20
9112.9000.00
- Parts .
kg
91.13
Watch straps, watch bands and watch bracelets,

and parts thereof.
9113.1000.00
- Of precious metal or of metal clad with precious metal
kg
20
20
9113.2000.00
- Of base metal, whether or not gold -or silver-plated ...
kg
20
20
9113.9000.00
- Other .
kg
20
20
91.14
Other clock or watch parts.

9114.1000.00
- Springs, including hair-springs .....
kg
20
9114.2000.00
- Jewels ....
kg
20
9114.3000.00
- Dials ...
kg
20
9114.4000.00
- Plates and bridges ....
kg
20
9114.9000.00
- Other ..
kg
20
515
Chapter 92
Musical instruments;
parts and accessories of such articles
Notes.
1. -
2. -

(a)
(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 (heading 95.03);
(d)
Brushes for cleaning musical instruments (heading 96.03); or
(e)
Collectors pieces or antiques (heading 97.05 or 97.06).
Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with
such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same
heading as the relative instruments.
Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as
forming a part of such instrument.
HEADING
H.S. CODE
92.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Pianos, including automatic pianos;

harpsichords and other keyboard stringed
instruments.
9201.1000.00
- Upright pianos ...
20
9201.2000.00
- Grand pianos .....
20
9201.9000.00
- Other ...
20
92.02
Other string musical instruments (for example,

guitars, violins, harps).
9202.1000.00
- Played with a bow ...
20
9202.9000.00
- Other ......
20
516
HEADING
H.S. CODE
DESCRIPTION
[92.03]
Reserved.
[92.04]
Reserved.
92.05
92.06
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Other wind musical instruments (for example,

clarinets, trumpets, bagpipes).
9205.1000.00
- Brass-wind instruments ....
9205.9000.00
- Other ...
9206.0000.00
- Percussion musical instruments (for example,

drums, xylophones, cymbals, castanets,
maracas)......
Musical instruments, the sound of which is

produced, or must be amplified, electrically (for
example, organs, guitars, accordions).
92.07
9207.1000.00
- Keyboard instruments, other than accordions ...
9207.9000.00
- Other .......
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.
92.08
9208.1000.00
- Musical boxes ...
9208.9000.00
- Other ..
kg
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.
92.09
9209.3000.00
- Musical instrument strings ....

- Other:
9209.9100.00
-- Parts and accessories for pianos....
kg
9209.9200.00
-- Parts and accessories for the musical instruments

of heading 92.02 .
kg
-- Parts and accessories for the musical instruments of

heading 92.07 ...
kg
-- Other ..
kg
9209.9400.00
9209.9900.00
517
Section XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessories thereof
Notes.
1. -

(a)
Goods of Chapter 36 (for example, percussion caps, detonators, signaling flares);
(b)
(c)
Armoured fighting vehicles (heading 87.5);
(d)
Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or
presented with the firearms on which they are designed to be mounted (Chapter 90);
(e)
Bows, arrows, fencing foils or toys (Chapter 95); or
(f)
Collectors pieces or antiques (heading 97.05 or 97.06).
2. -
In heading 93.06, the reference to parts thereof does not include radio or radar apparatus of heading 85.26.
HEADING
H.S. CODE
93.01
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Military weapons, other than revolvers, pistols

and the arms of heading 93.07.
- Artillery weapons (for example, guns, howitzers and
mortars):
9301.1100.00
-- Self-propelled ...
20
20
9301.1900.00
-- Other ..
20
20
9301.2000.00
- Rocket launchers; flame-throwers; grenade launchers;

torpedo tubes and similar projectors .
20
20
- Other :
-- Rifles and Carabines:
9301.9011.00
--- Fully automatic with single smooth-bore barrels.
20
20
9301.9012.00
--- Weapons with breches..
20
20
9301.9013.00
--- Semi-automatic weapons
20
20
9301.9020.00
-- Machine Guns.
20
20
-- Sub-machine guns:
9301.9031.00
--- Fully automatic Pistols
20
20
9301.9039.00
--- Other..
20
20
9301.9039.00
-- Other..
20
20
518
Import Duty Rates

HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
20
20
Levy
VAT
Revolvers and pistols, other than those of

heading 93.03 or 93.04 :
93.02
9302.0010.00
- Revolvers...
- Single-barrelled Pistols:
9302.0021.00
-- Semi-automatic weapons...
20
20
9302.0029.00
-- Other.
20
20
9302.0030.00
- Multi-barrelled Pistols
20
20
20
20
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).
93.03
9303.1000.00
- Muzzle-loading firearms
- Other sporting, hunting or target-shooting shotguns,
including combination shotgun-rifles:
-- Rifles and carabines of simple barrel:
9303.2011.00
--- Pump-action weapons....
20
20
9303.2012.00
--- Semi-automatic firearms
20
20
9303.2019.00
--- Other..
20
20
9303.2020.00
-- Multi-barrelled rifles and carabines, including combined

rifles
20
20
- Other sporting, hunting or target-shooting rifles:

9303.3010.00
-- One-shot wepons with breeches....
20
20
9303.3020.00
-- Semi-automatic weapons
20
20
9303.9000.00
- Other ...
20
20
519
HEADING
93.04
H.S. CODE
9304.0000.00
93.05
DESCRIPTION
- Other arms (for example, spring, air or gas

guns and pistols, truncheons), excluding those
of heading 93.07 ...
SU
2008/
2009
2010/
2011/
2012
20
20
Levy
VAT
Parts and accessories of articles of heading 93.01

to 93.04.
- Of revolvers or pistols:
9305.1010.00
-- Firing mechanism
kg
9305.1020.00
-- Shells..
kg
9305.1030.00
-- Barrels.
kg
9305.1040.00
-- Pistols, Latch hooks and Gas struts..
kg
9305.1050.00
-- Loaders and their Parts.
kg
9305.1060.00
-- Silencers ( sound absorbers ) and their parts
kg
9305.1070.00
-- Butts, butt pads..
kg
9305.1080.00
-- Slides (for pistols) and Drums (for revolvers).
kg
kg
- Of shotguns or rifles of heading 93.03:

9305.2100.00
-- Shotgun barrels ....

-- Other :
9305.2910.00
--- Firing mechanism
kg
9305.2920.00
-- Shells..
kg
9305.2930.00
-- Rifled Barrels...
kg
9305.2940.00
-- Pistols, Latch fingers and Gas struts..
kg
9305.2950.00
-- Loaders and their Parts.
kg
9305.2960.00
-- Silencers ( sound absorbers ) and their parts
kg
9305.2970.00
-- Flash suppressors and their parts
kg
9305.2980.00
-- Breeches, locks and breech boxes.
kg
520
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Other :
-- Of military weapons of heading 93.01:
--- Machine guns, Sub-machine guns, Rifles and Carabines:
9305.9111.00
---- Firing mechanism
kg
9305.9112.00
---- Shells..
kg
9305.9113.00
---- Rifled Barrels...
kg
9305.9114.00
---- Pistols, Latch fingers and Gas struts.
kg
9305.9115.00
---- Loaders and their Parts.
kg
9305.9116.00
---- Silencers ( sound absorbers ) and their parts..
kg
9305.9117.00
---- Flash suppressors and their parts..
kg
9305.9118.00
---- Breeches, locks and breech boxes...
kg
9305.9119.00
---- Other .
kg
9305.9900.00
-- Other
kg
93.06
Bombs, grenades, torpedoes, mines, missiles and

similar munitions of war and parts thereof;
cartridges and other ammunition and projectiles
and parts thereof, including shot and cartridges
wads.
- Shotgun cartridges and parts thereof; air gun pellets:
93.07
9306.2100.00
-- Cartridges ...
kg
20
20
9306.2900.00
-- Other ......
kg
20
20
9306.3000.00
- Other cartridges and parts thereof...
kg
20
20
9306.9000.00
- Other ...
kg
20
20
9307.0000.00
- Swords, cutlasses, bayonets, lances and similar

arms and parts thereof and scabbards and
sheaths therefor...
kg
20
20
521
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. -

(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
(l)
2. -
Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;

Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors) of heading
70.09;
Articles of Chapter 71
Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39), or safes of heading 83.03;
Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture
specially designed for sewing machines (heading 84.52);
Lamps or lighting fittings of Chapter 85;
Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 to
85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);
Dentists chairs incorporating dental appliances of heading 90.18 or dentists spittoons (heading 90.18);
Articles of Chapter 91 (for example, clocks and clock cases); or
Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially
constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than electric
garlands) such as Chinese lanterns (heading 95.05).
The articles (other than parts) referred to in heading 94.01 to 94.03 are to be classified in those headings only if they
are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to
be fixed to the wall or to stand one on the other :
(a)
(b)
3. -
4. -
Cupboards, bookcases, other shelved furniture and unit furniture;

Seats and beds
(A)
In heading 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether
or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or
of any other material referred to in Chapter 68 or 69.
(B)
Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02
94.03 as parts of goods.
For the purposes of heading 94.06, the expression prefabricated buildings means buildings which are finished in the
factory or put up as elements, presented together, to be assembled on site, such as housing or worksite
accommodation, offices, schools, shops, sheds, garages or similar buildings.
522
HEADING
H.S. CODE
DESCRIPTION
94.01
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Seats (other than those of heading 94.02),

whether or not convertible into beds, and parts
thereof.
9401.1000.00
- Seats of a kind used for aircraft ..
20
20
9401.2000.00
- Seats of a kind used in motor vehicles .
20
20
9401.3000.00
- Swivel seats with variable height adjustment
20
20
9401.4000.00
- Seats other than garden seats or camping equipment,

convertible into beds .....
20
20
- Seats of cane, osier, bamboo or similar materials:

9401.5100.00
-- Of bamboo or rattan ....
20
20
9401.5900.00
-- Other ...
20
20
- Other seats, with wooden frames:

9401.6100.00
-- Upholstered ..
20
20
9401.6900.00
-- Other ..
20
20
- Other seats, with metal frames:

9401.7100.00
-- Upholstered ....
20
20
9401.7900.00
-- Other ...
20
20
-- Stadium Chairs & car safety seats suitable for carriage

of infants & toddlers in motor vehicles or other means
of transport ..
20
20
-- Other Seats ....
20
20
-- Skeletal (Not upholstered or finished) parts of metals,

plastics. Veneer chair shell, Arm guide, headrest-support,
backframe, height adjustment device, base sled, seat
frame and control mechanism units etc.
kg
-- Other upholstered or finished parts of seats....
kg
20
20
- Other seats:
9401.8000.81
9401.8000.89
- Parts:
9401.9000.91
9401.9000.99
523
HEADING
H.S. CODE
DESCRIPTION
94.02
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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.
9402.1000.00
- Dentists, barbers or similar chairs and parts thereof .
kg
9402.9000.00
- Other ..
kg
94.03
Other furniture and parts thereof.

9403.1000.00
- Metal furniture of a kind used in offices ...
kg
20
20
9403.2000.00
- Other metal furniture .....
kg
20
20
9403.3000.00
- Wooden furniture of a kind used in offices.
20
20
9403.4000.00
- Wood furniture of a kind used in the kitchen...
20
20
9403.5000.00
- Wood furniture of a kind used in the bedroom..
20
20
9403.6000.00
- Other wooden furniture...
20
20
- Furniture of plastics:
9403.7000.71
-- Baby walker ..
9403.7000.79
-- Other .
kg
20
20
- Furniture of other materials, including cane, osier, bamboo

or similar materials:
9403.8500.00
-- Of bamboo or rattan ....
kg
20
20
9403.8900.00
-- Other ...
kg
20
20
kg
kg
20
20
- Parts:
9403.9000.91
9403.9000.99
94.04
-- Skeletal parts of furniture ( Blanks ) not ready for

direct use
-- Other finished or complete parts of furniture.....
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.
524
HEADING
H.S. CODE
DESCRIPTION
9404.1000.00
- Mattress support ...
SU
2008/
2009
2010/
2011/
2012
kg
20
20
Levy
VAT
- Mattresses:
9404.2100.00
-- Of cellular rubber or plastics, whether or not covered
20
20
9404.2900.00
-- Of other materials ...
20
20
9404.3000.00
- Sleeping bags ..
20
20
9404.9000.00
- Other .
kg
20
20
- Chandeliers and other electric ceiling or wall lighting

fittings, excluding those of a kind used for lighting public
open spaces or thoroughfares .....
kg
20
20
9405.2000.00
- Electric table, desk, bedside or floor-standing lamps.
kg
20
20
9405.3000.00
- Lighting sets of a kind used for Christmas trees..
kg
20
20
9405.4000.00
- Other electric lamps and lighting fittings ..
kg
20
20
9405.5000.00
- Non-electrical lamps and lighting fittings ..
kg
20
20
9405.6000.00
- Illuminated signs, illuminated name-plates and the like
kg
20
20
94.05
Lamps and lighting fittings including

searchlights and spotlights and parts thereof,
not elsewhere specified or included; illuminated
signs, illuminated name-plates and the like,
having a permanently fixed light source, and
parts thereof not elsewhere specified or included.
9405.1000.00
- Parts:
9405.9100.00
-- Of glass
kg
9405.9200.00
-- Of plastics
kg
9405.9900.00
-- Other ..
kg
94.06
- Prefabricated buildings:
9406.0000.10
- Sound proof casing for generators ...
kg
35
35
9406.0000.19
- Other prefab. buildings ....
kg
20
20
525
Chapter 95
Toys, games and sports requisites; parts and accessories thereof
Notes.
1. -

(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
(l)
(m)
(n)
(o)
(p)
(q)
(r)
(s)
(t)
(u)
(v)
Candles (heading 34.06);

Fireworks or other pyrotechnic articles of heading 36.04
Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of
Chapter 39, heading 42.06 or Section XI;
Sports bags or other containers of heading 42.02, 43.03 or 43.04;
Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;
Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports
headgear of Chapter 65;
Walking-sticks, whips, riding-crops or the like (heading 66.02) or parts thereof (heading 66.03);
Unmounted glass eyes for dolls or other toy, of heading 70.18;
Bells, gongs or the like of heading 83.06;
Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases
(heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) or radio remote control
apparatus (heading 85.26);
Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
Childrens bicycles (heading 87.12);
Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such
articles made of wood);
Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);
Decoy calls or whistles (heading 92.08);
Arms or other articles of Chapter 93;
Electric garlands of all kinds (heading 94.05);
Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their
constituent material); or
Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table
linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their
constituent material).
2. -
This Chapter includes 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.
3. -
Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this
Chapter are to be classified with those articles.
4. -
Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with
one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and
which, if presented separately, would be classified in other headings, provided the articles are put up together for
retail sale and the combinations have the essential character of toys.
5. -
Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable
as intended exclusively for animals, for example, pet toys (classification in their own appropriate heading).
526
HEADING
H.S. CODE
DESCRIPTION
[95.01]
Reserved.
[95.02]
Reserved.
95.03
9503.0000.00
95.04
- Tricycles, scooters, pedal cars and similar

wheeled toys; dolls carriages; dolls, other toys;
reduced-sized (scale) models and similar
recreational models, working or not; puzzles of
all kinds ..
SU
2008/
2009
2010/
2011/
2012
20
20
Levy
VAT
Articles for funfair, table or parlour games,

including pintables, billiards, special tables for
casino games and automatic bowling alley
equipment.
9504.1000.00
- Video games of a kind used with a television receiver..
20
20
9504.2000.00
- Articles and accessories for billiards of all kinds .
20
20
9504.3000.00
- Other games, operated by coins, banknotes, bankcards,

tokens or by other means of payment, other than bowling
alley equipment..
35
35
9504.4000.00
- Playing cards .
20
20
9504.9000.00
- Other ....
20
20
95.05
20
Festive, carnival or other entertainment articles,

including conjuring tricks and novelty jokes.
9505.1000.00
- Articles for Christmas Festivities
kg
20
20
9505.9000.00
- Other
kg
20
20
95.06
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 paddled pools.
- Snow-skis and other snow-ski equipment:
9506.1100.00
-- Skis ...
2u
20
20
9506.1200.00
-- Ski-fastenings (ski-bindings) ....
kg
20
20
9506.1900.00
-- Other ....
kg
20
20
- Water-skis, surf-boards, sailboards and other water-sport

equipments:
9506.2100.00
-- Sailboards ...
20
20
9506.2900.00
-- Other ..
20
20
527
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
- Golf clubs and other golf equipment:

9506.3100.00
-- Clubs, complete ...
20
20
9506.3200.00
-- Balls ..
20
20
9506.3900.00
-- Other .
kg
20
20
9506.4000.00
- Articles and equipment for table-tennis .
kg
20
20
- Tennis, badminton or similar rackets, whether or not

strung:
9506.5100.00
-- Lawn-tennis rackets, whether or not strung ..
20
20
9506.5900.00
-- Other .....
20
20
- Balls, other than golf balls and table-tennis balls :

9506.6100.00
-- Lawn-tennis balls .....
20
20
9506.6200.00
-- Inflatable ........
20
20
9506.6900.00
-- Other ....
20
20
9506.7000.00
- Ice skates and roller skates, including skating boots with

skates attached ...
2u
20
20
-- Articles and equipment for general physical exercise,

gymnastics or athletics
kg
20
20
-- Other ..
20
20
- Other:
9506.9100.00
9506.9900.00
95.07
Fishing rods, fish-hooks and other line fishing

tackle; fish landing nets, butterfly nets and
similar nets; decoy birds (other than those of
heading 92.08 or 97.05) and similar hunting or
shooting requisites.
9507.1000.00
- Fishing rods ..
9507.2000.00
- Fish-hooks, whether or not snelled
kg
9507.3000.00
- Fishing reels
9507.9000.00
- Other ..
95.08
Roundabouts, swings, shooting galleries and

other fairground amusements; travelling circuses
and travelling menageries; traveling theatres.
9508.1000.00
- Travelling circuses and travelling menageries .
kg
20
20
9508.9000.00
- Other ..
kg
20
20
528
Chapter 96
Miscellaneous manufactured articles
Notes.
1. -

(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
(l)
(m)
2. -
Pencils for cosmetic or toilet uses (Chapter 33);

Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
Imitation jewellery (heading 71.17);
Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading
96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;
Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading
90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes
(heading 90.18);
Articles of Chapter 91 (for example, clock or watch cases);
Musical instruments or parts or accessories thereof (Chapter 92);
Articles of Chapter 93 (arms and parts thereof);
Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
Articles of Chapter 95 (toys, games, sports requisites); or
Works of art, collectors pieces or antiques (Chapter 97).
In heading 96.02 the expression 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 heading 96.03 the expression prepared knots and tufts for broom or brush making applies only to unmounted knots
and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without 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 headings 96.01 to 96.06 or 96.15, remain classified in the Chapter whether
or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or
precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15
include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or
reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
529
HEADING
H.S. CODE
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
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).
96.01
96.02
DESCRIPTION
9601.1000.00
- Worked ivory and articles of ivory ..
kg
20
20
9601.9000.00
- Other .
kg
20
20
9602.0000.00
- Worked vegetable or mineral carving material

and articles of these materials; moulded or
carved articles of wax, of stearin, of natural
gums or natural resins or of modelling pastes,
and other moulded or carved articles, not
elsewhere specified or included; worked,
unhardened gelatin (except gelatin of heading
35.03) and articles of unhardened gelatin.
kg
20
20
20
20
Brooms, brushes (including brushes constituting

parts of machines, appliances or vehicles), handoperated mechanical floor sweepers, not
motorized, mops and feather dusters; prepared
knots and tufts for broom or brush making; paint
pads and rollers; squeegees (other than roller
squeegees).
96.03
9603.1000.00
- Brooms and brushes, consisting of twigs or other vegetable

materials bound together, with or without Handles .
- Tooth brushes, shaving brushes, hair brushes, nail brushes,
eyelash brushes and other toilet brushes for use on the
person, including such brushes constituting parts of
appliances:
9603.2100.00
-- Tooth brushes, including dental-plate brushes ..
20
20
9603.2900.00
-- Other ..
20
20
9603.3000.00
- Artists brushes, writing brushes and similar brushes for

the application of cosmetics ..
20
20
- Paint, distemper, varnish or similar brushes (other than

brushes of subheading 9603.30); paint pads and rollers...
20
20
- Other brushes constituting parts of machines, appliances

or vehicles ..
20
20
- Other .
20
20
9603.4000.00
9603.5000.00
9603.9000.00
530
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
96.04
9604.0000.00
- Hand sieves and hand riddles..
20
20
96.05
9605.0000.00
- Travel sets for personal toilet, sewing or shoe

or clothes cleaning
20
20
kg
20
20
Buttons, press-fasteners, snap-fasteners and

press-studs, button moulds and other parts of
these articles; button blanks.
96.06
9606.1000.00
- Press-fasteners, snap-fasteners and press-studs

and parts Thereof .
- Buttons:
9606.2100.00
-- Of plastics, not covered with textile material
kg
20
20
9606.2200.00
-- Of base metal, not covered with textile material.
kg
20
20
9606.2900.00
-- Other ..
kg
20
20
9606.3000.00
- Button moulds and other parts of buttons; button blanks
kg
Slide fasteners and parts thereof.
96.07
- Slide fasteners :
9607.1100.00
-- Fitted with chain scoops of base metal
kg
20
20
9607.1900.00
-- Other ......
kg
20
20
9607.2000.00
- Parts ..
kg
Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-holders,
pencil-holders and similar holders; parts
(including caps and clips) of the foregoing
articles, other than those of heading 96.09.
96.08
9608.1000.00
- Ball point pens ......
35
35
9608.2000.00
- Felt tipped and other porous-tipped pens and markers
20
20
- Fountain pens, stylograph pens and other pens :

9608.3500.00
-- Indian ink drawing pens ...
20
20
9608.3900.00
-- Other .....
20
20
531
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
9608.4000.00
- Propelling or sliding pencils .
20
20
9608.5000.00
- Sets of articles from two or more of the foregoing

subheadings .
20
20
- Refills for ball point pens, comprising the ball point

and ink- reservoir ..
20
9608.6000.00
- Other :
9608.9500.00
-- Pen nibs and nib points .....
20
9608.9900.00
-- Other .
kg
20
20
- Pencils and crayons, with leads encased in a rigid

sheath
kg
20
20
9609.2000.00
- Pencil leads, black or Coloured...
kg
20
20
9609.9000.00
- Other ..
kg
20
20
9610.0000.00
- Slates and boards, with writing or drawing

surfaces, whether or not framed ...
kg
20
20
- Dates, 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 ..
kg
20
20
96.09
Pencils (other than pencils of heading 96.08),

crayons, pencil leads, pastels, drawing charcoals,
writing or drawing chalks and tailors chalks.
9609.1000.00
96.10
96.11
9611.0000.00
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.
96.12
9612.1000.00
- Ribbons .
20
20
9612.2000.00
- Ink-pads
20
20
532
HEADING
H.S. CODE
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Cigarette-lighting and other lighters, whether or

not mechanical or electrical, and parts thereof
other than flints and wicks.
96.13
96.14
DESCRIPTION
9613.1000.00
- Pocket lighters, gas fuelled, non-refillable ..
20
20
9613.2000.00
- Pocket lighters, gas fuelled, refillable .
20
20
9613,8000.00
- Other lighters ...
20
20
9613.9000.00
- Parts
kg
20
20
9614.0000.00
- Smoking pipes (including pipe bowls) and cigar

or cigarette holders, and parts thereof .
kg
20
20
96.15
Combs, hair-slides and the like; hairpins, curling

pins, curling grips, hair-curlers and the like,
other than those of heading 85.16, and parts
thereof.
- Combs, hair-slides and the like :
9615.1100.00
-- Of hard rubber or plastics
kg
20
20
9615.1900.00
-- Other
kg
20
20
9615.9000.00
- Other .
kg
20
20
- Scent sprays and similar toilet sprays, and mounts and

heads therefor ....
kg
20
20
- Powder-puffs and pads for the application of cosmetics or

toilet preparations .
kg
20
20
- Vacuum flasks and other vacuum vessels,

complete with cases; parts thereof other than
glass inners ...
kg
20
20
- Tailors dummies and other lay figures;

automata and other animated displays used for
shop window dressing .
kg
20
20
Scent sprays and similar toilet sprays, and

mounts and heads therefor; powder-puffs and
pads for the application of cosmetics or toilet
preparations.
96.16
9616.1000.00
9616.2000.00
96.17
96.18
9617.0000.00
9618.0000.00
533
Section XXI
WORKS OF ART, COLLECTORS PIECES AND ANTIQUES
Chapter 97
Works of art, collectors pieces and antiques
Notes.
1. -

(a)
(b)
(c)
Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;
Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be
classified in heading 97.06; or
Pearls, natural or cultured, or precious or semi-precious stones (heading 71.01 to 71.03).
2. -
For the purposes of heading 97.02, the expression original engravings, prints and lithographs means impressions
produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist,
irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical
process.
3. -
Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial
character, even if these articles are designed or created by artists.
fv
4.
5. -
(A)
Subject to Note 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)
Heading 97.06 does not apply to articles of the preceding headings of this Chapter.
Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints of 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.
HEADING
H.S. CODE
DESCRIPTION
SU
2008/
2009
2010/
2011/
2012
Levy
VAT
Paintings, drawings and pastels, executed entirely

by hand, other than drawings of heading 49.06 and
other than hand-painted or hand-decorated
manufactured articles; collages and similar
decorative plaques.
97.01
9701.1000.00
- Paintings, drawings and pastels
20
20
9701.9000.00
- Other ..
kg
20
20
97.02
9702.0000.00
- Original engravings, prints and lithographs .
20
20
97.03
9703.0000.00
- Original sculptures and statuary, in any

material
20
20
9704.0000.00
- Postage or revenue stamps, stamp post-marks,

first-day covers, postal stationery (stamped
paper), and the like, used or unused, other
than those of heading 49.07 ..
kg
20
20
9705.0000.00
- Collections and collectors pieces of zoological,

botanical, mineralogical, anatomical,
historical, archaeological, palaeontological,
ethnographic or numismatic interest.
- Antiques of an age exceeding one hundred
years....
kg
20
20
kg
20
20
97.04
97.05
97.06
9706.0000.00
534
SCHEDULE 2
EXEMPTION FROM IMPORT DUTY
1.
Films, film-strips, microfilms, newsreel, slides and similar visual and auditory material of educational, scientific or
cultural character imported by the United Nations, any of its specialized Agencies or an approved education or
science-organization.
2.
Fuel, lubricants and similar products, which the Minister is satisfied are necessary for and will be used
solely in the operation of:
1.
2.
aircraft of the armed forces of a foreign power; or

civil aircraft registered in a country recognized by the Federal Republic of Nigeria.
535
3.
Goods Imported for the President, Commander-in-Chief of the Armed Forces: All goods imported for
the official and personal use of the President, Commander-in-Chief of the Armed Forces of the Federal Republic of
Nigeria, or any person for the time being acting as the Head of the Federal Republic of Nigeria, during such period of
time as he is so acting:
Provided that the foregoing provisions of this paragraph shall not apply to goods which the Minister is satisfied are
produced locally to the required standard and readily obtainable.
4.
Goods Imported for Consular Officers: All goods imported for the official and personal use of a Consular
Officer or for the use of any member of the family of a
Consular Officer, where the Government of the country he represents grants a like privilege to Nigerian Consular
Officers in that country:
For the purposes of this paragraph, the expression Consular Officer
(a)
means a Consular Officer de carriere who is recognized as a Consular Officer by the Government of the
country he represents and is a national of that country; and
(b)
includes in relation to any country which is declared by the President, Commander-in-Chief of the Armed
Forces of the Federal Republic of Nigeria to be a country with the Government of which a convention
making provision in that behalf has been conducted, a person who:
(i)
(ii)
(iii)
(iv)
is employed by the Government at a Consulate otherwise than on domestic duties:

is a national of that country;
is not otherwise engaged in gainful occupation in Nigeria; and
if not a permanent employee of that Government, was not resident in Nigeria at the time when his
employment at the Consulate began.
The provisions of this paragraph shall be deemed to have had effect from the date from which any convention or
agreement is entered into between the Government of the Federal Republic of Nigeria and the foreign government
concerned:
Provided that where any vehicle imported into Nigeria under this paragraph has thereafter been exported from Nigeria,
the vehicles shall not be re-imported into Nigeria without consent of the Federal Government.
5.
Diplomatic Privileged Importations

The furniture and effects (which expression shall include a motor vehicle) of any person, not being a Nigerian who is
an official of an organization declared by notice in the Gazette to be an organization of which the Government for one
or more sovereign powers are members at the time that such person first takes up his post in Nigeria:
Provided that where any vehicle imported into Nigeria under this paragraph has thereafter been exported from Nigeria,
the vehicle shall not be re-imported into Nigeria without the consent of the Federal Government.
6.
7.
Goods obtained free as technical assistance from donor international bodies/countries.

Passengers Baggage
(1)
Personal and household effects, the property accompanying a passenger
(2)
Personal and household effects, the property of a passenger landed at any Customs Port, Customs Airport or
Customs station within two months of the arrival of the passenger within such further period as the Minister
may allow, to the extent permitted by the Minister and subject to any conditions imposed by it; and
(3)
Personal and household effects excluding jewellery, photographic equipment, electronics and other luxury
goods of a citizen of Nigeria who had been resident in a place outside the limits of the jurisdiction of
Nigeria for not less than 9 months.
536
Provided that baggage shall not be interpreted to include any vehicle or any goods intended for sale, barter or
exchange.
8.
Life Saving Appliances.
9.
Military Hardware and Uniforms

(1)
All hardware imported officially for the use of the Nigerian Army, the Nigerian Navy or the Nigerian Air
Force (other than alcoholic and non-alcoholic drinks, tobacco goods and products of food industry and as
appropriate, any parts of such goods).
(2)
Accoutrements and Uniforms, the property of Officers of the Nigerian Army, the Nigerian Navy, the Nigerian
Air Force, Nigerian Police, Nigeria Customs Service and other para-military services imported by such
officers for their PERSONAL USE ON DUTY as required by the regulations of their respective services.
Provided that the foregoing provisions of this paragraph shall not apply to goods, which the Minister is satisfied, are
produced locally to the required standard and are readily obtainable.
5.
Arms and Ammunition imported by the Nigeria Police Force, Nigeria Customs Service and other
para-military services.
11.
In this Schedule, except otherwise provided, Minister means the Minister charged with
responsibility for matters relating to Finance.
SCHEDULE 3
REVISED IMPORT PROHIBITION LIST (TRADE)
1.
Live or Dead Birds including Frozen Poultry H.S. Code 0105.1100 0105.9900, 0106.3100 0106.3900, 0207.1100
0207.3600 and 0210.9900.
2.
Pork, Beef, H.S. Codes 0201.1000 0204.5000, 0206.1000 0206.9000, 0210.1000 0210.2000.
3.
Bird Eggs H.S. Code 0407.0000; excluding hatching eggs
4.
Cassava H.S. Codes 0714.1000
5.
Refined vegetable oil 1507.1000.00-1516.2000.29 but excluding refined linseed, castor and olive oil. Crude vegetable oil
are however NOT banned from importation
6.
Cocoa butter, Powder and cakes H.S. Codes 1802.0000 1803.2000, 1805.0010.00 - 1805.0090.00, 1806.1000 - 1806.2000
and 1804.0000.
7.
Spaghetti/Noodles H.S. Code 1902.1100 1902.3000.
8.
Fruit Juice in retail Packs H.S. Code 2009.110012 - 2009.110013 2009.9000.99
9.
Waters, including mineral waters and aerated Waters, containing added sugar or sweetening matter or flavoured, ice
snow H.S. Codes 2201.1000 2201.9000, other non-alcoholic beverages H.S. Codes 2202.1000 2202.9000.99 (but
excluding energy or health drinks liquid dietary supplements e.g. Power Horse, Red Ginseng, etc) H.S. Code
2202.9000.91 and Beer and stout (Bottled, Canned or otherwise packed) H.S. Code 2203.0010.00 - 2203.0090.00.
10.
Bagged Cement H.S. Code 2523.2900.22
11.
Medicament falling under Headings 3003 & 3004 such as:

a)
b)
Paracetamol tablets Syrups

Cotrimozazole tablets and Syrups
537
c)
d)
e)
f)
g)
h)
i)
j)
k)
l)
m)
Metronidazole tablets and Syrups

Chloroquine tablets and Syrups
Haematinic formulations:
(i)
Ferrous sulphate and ferrous gluconate tablets
(ii)
Folic acid tablets
(iii)
Vitamin B Complex tablets (except modified release
formulations).
Multivitamin tablets, capsules and syrups (except special formulations)
Aspirin tablets (except modified release formulations and soluble aspirin)
Magnesium trisilicate tablets and suspensions
Piperazine tablets and syrups
Levamisole tablets and syrups
Ointments penicillin/gentamycin
Pyrantel pamoate tablets and syrups
Intravenous Fluids (Dextrose, Normal Saline etc)
12.
Waste pharmaceuticals H.S. Code 3006.9200
13.
Soaps and Detergents H.S. Code 3401.1110 3402.9000 in retail packs
14.
Mosquito repellant Coils H.S. Code 3808.9110.91
15.
Sanitary Wares of Plastics H.S. Code 3922.1000 3922.9000 and Domestic Articles and Wares of Plastic H.S. Code
3924.1000 3924.9090.00 (but excluding Baby Feeding Bottles 3924.9020.00) and (flushing ceinstern and waterless toos
toilets).
Toothpicks H.S. Code 3926.9090.91 and 4421.9090.00
16.
17.
Rethreaded and used Pneumatics tyres but excluding used trucks tyres for rethreading of size 11.00 x 20 and above
4012.2010.00
18.
Corrugated paper and Paper boards H.S. Code 4808.1000 and Cartons, boxes and cases made from Corrugated paper and
Paper boards H.S. Code 4819.1000, Toilet paper, Cleansing or facial tissue H.S. Code 4818.1000 - 4818.9000 excluding
baby diapers and incotinent pads for adult use 4818.4000.41 and Exercise Books H.S. 4820.2000.
19.
Telephone Recharge Cards and Vouchers 4911.9990.91.
20.
The following Textile Fabrics and articles thereof are banned from importation into Nigeria.
(a)
(b)
(c)
(d)
African Prints (Printed Fabrics) e.g. Nigerian Wax, Hollandaise, English wax, Ankara and similar printed
fabrics falling under the following H.S. Code.
i)
5208.5110.00 5208.5900, 5209.5100 5209.5900, 5212.5100 and 5212.2500.
ii)
5407.4400, 5407.5400, 5407.7400, 5407.8400, 5407.9400, 5408.2400 and 5408.3400.
iii)
5513.4100 5513.4900, 5514.4100 5514.4100 5514.4900, 5516.1400, 5516.2400, 5516.3400 and
5514.4900.00
Lace fabric and other embroidered fabrics falling under H.S. Codes 5801.2100 5801.9000, 5802.1100
5802.3000 and 5805.0000.00.
Carpets and Rugs of all types falling under H.S. Code 5701.1000 5705.0000.
Made up Garments and other textiles failing under H.S. Codes 6101.2000.00 6310.9000.99 but excluding the
following:
i)
ii)
iii)
iv)
Made-up lining articles H.S. Code 6117.8000 6117.9000 and 6217.1000 6217.9000.
Insecticides treated mosquito nets (ITNs) and (LLITNs) H.S. Code 6304.9100.92, 6304.9200.94,
6304.9300.96, 6304.9900.98
Industrial gloves H.S. Code 6116.1000.11 6116.9900.99 6116.1000.11; 6116.9200.92; 6116.9900.98
Moulding cup Lycra H.S. Code 6212.9000
538
v)
vi)
vii)
Mutilated rags H.S. Code 6310.1000.11, 6310.9000.91

Jute bags H.S. Code 6305.1000.
Brazziers, pants, ties
21.
All types of footwears, bags and suitcases, H.S. Code 6401.1000.11 6405.9000.99 and 4202.1100.10-4202.9900.99, but
excluding safety shoes used in oil industries, sports shoes, canvass shoes and all Completely Knocked Down (CKD),
blanks and parts.
22.
Hollow glass bottles of a capacity exceeding 150 mls (0.15 litres) of all kind used for packaging of beverages by
Breweries and other beverages and drinks company H.S. Code 7010.9021.29 and 7010.9031.00
23.
Used compressors H.S. Code 8414.3000, Used Air Conditioners H.S. Codes 8415.1000.11 8415.9000.99 and used
Fridges/Freezers H.S. Code 8418.1000.11 8418.6900.
24.
25.
Used motor vehicles above 10 years from the Year of manufacture H.S. Code 8703.1000 8703.9000.
Furniture H.S. Code 9401.1000.00 9401.9000.99 and 9403.1000 9404.9000, but excluding Baby walkers, laboratory
cabinets such as microscope table, fume cupboards, labouratory benches (9403), stadium chairs, height adjustment
device, base sledge, seat frames and control mechanism, arm guide and headguides. Aslo excluded are; skeletal parts
of furniture such as blanks, unholstered or unfinished part of metal, plastics, veneer, chair shell etc.
26.
Ball point pen and parts including refils (excluding tip)

SCHEDULE 4
GOODS: THE IMPORTATION OF WHICH IS ABSOLUTELY PROHIBITED
PART 1
ABSOLUTE PROHIBITION (OTHER THAN TRADE)
1.
2.
3.
4.
5.
6.
7.
8.
9.
5.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Air pistols
Airmail photographic printing paper
All counterfeit/pirated materials or articles including base or counterfeit coin of any country
Beads composed of inflammable celluloid or other similar substances
Blank invoices
Coupons for foreign football pools or other betting arrangements
Cowries
Exhausted tea or tea mixed with other substances. For the purposes of this item, exhausted tea means any tea
which has been deprived of its proper quality, strength or virtue by steeping, infusion, decoction or other means.
Implements appertaining to the reloading of cartridges.
Indecent or obscene prints, paintings, books, cards, engravings or any indecent or obscene articles.
Manilas
Matches made with white phosphorous
Materials of any description with a design which, considering the purpose for which any such material is intended to
be used, is likely in the opinion of the President to create a breach of the peace or to offend the religious views of
any class of persons in Nigeria.
Meat, vegetables or other provisions declared by a health officer to be unfit for human consumption.
Piece goods and all other textiles including wearing apparel, hardware of all kinds crockery and china or earthenware
goods bearing inscriptions (whether in Roman or Arabic characters) from the Koran or from the traditions and
commentaries on the Koran.
Pistols disguised in any form.
Second-hand clothing.
Silver or metal alloy coins not being legal tender in Nigeria.
Nuclear Industial waste and other Toxic waste
Spirits-
539
(1)
Other than(a)
alcoholic bitters, liqueurs, cordials and mixtures admitted as such in his discretion by the
Comptroller-General and which are not deemed to be injurious spirits within the meaning of any
enactment or law relating to liquor or liquor licensing;
(b)
brandy, i.e. a spirit(i)
distilled in grape-growing countries from fermented grape juice and from no other
materials; and
(ii)
stored in wood for a period of three years;
(c)
drugs and medicinal spirits admitted as such in his discretion by the Comptroller-General;
(d)
gin, i.e. a spirit(i)
produced by distillation from a mixed mash of cereal grains only saccharified by the
diastase of malt and then flavoured by re-distillation with juniper berries and other
vegetable ingredients and of a brand which has been notified as an approved brand
by notice in the Gazette and in containers labeled with the name and address of the
owner of the brand; or
(ii)
produced by distillation at least three times in a pot-still from mixed mash or barley,
rye and maize saccharified by the diastase of malt and then rectified by re-distillation
in a pot-still after the addition of juniper berries and other vegetable materials;
(e)
methylated or denatured spirit, i.e.(i)
mineralized methylated spirit mixed as follows:- to every ninety parts by volume of
spirits nine and one-half parts by volume of wood naphtha or Bitrex and one-half of
one part by volume of crude pyridine and to every 455 litres of the mixture 1.7 litres
of mineral naphtha or petroleum oil and not less than 0.7 grammes by weight of
powdered aniline dye (methyl violet) and so in proportion for any quantity less than
455 litres;
(ii)
industrial methylated spirits imported under licence from the Comptroller-General and
mixed as follows:to every ninety-five parts by volume of spirits five parts by volume of
wood naphtha or Bitrex and also one-half of one part by volume of
the mixture; and
(iii)
spirits denatured for a particular purpose in such manner as the

Comptroller-General in any special circumstance may permit;
(f)
Perfumed spirits
(g)
rum, i.e. a spirit

(i)
distilled direct from sugar-cane products in sugar-cane growing countries; and
(ii)
Stored in wood for a period of three years.
(h)
spirits imported for medical or scientific purposes, subject to such conditions as the ComptrollerGeneral may prescribe;
(i)
spirits totally unfit for use as potable spirits admitted to entry as such in the discretion by the
Comptroller-General; and
(j)
whisky, i.e. a spirit(i)

obtained by distillation from a mash or cereal grains saccharified by the diastase of
malt; and
(ii)
stored in wood for a period of three years.
540
(2)
Containing more than forty-eight and one-half per centum of pure alcohol by volume except denatured,
medicated and perfumed spirits, and such other spirits which the Comptroller-General, in his discretion, may
allow to be imported subject to such conditions as he may see fit to impose.
(3)
Weapons of any description which in the opinion of the Comptroller-General are designed for the discharge of
any noxious liquid, gas or other similar substance and any ammunition containing or in the opinion of the
Comptroller-General or adapted to contain any noxious liquid, gas or other similar substances.
SCHEDULE 5
GOODS LIABLE TO EXCISE DUTY
S/N
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Perfumes and other toilet water, cosmetics
DUTY
RATE
5%
Non alcoholic beverages, fruit juice
5%
Soap and detergent

Beer and stout
Wines
Spaghetti/Noodles
Spirits and other alcoholic beverages
Cigarettes and tobacco
5%
20%
20%
5%
20%
20%
Telephone recharge cards/vouchers

Corrugated paper or paper board and cartons,
boxes and cases made from corrugated paper
and paper board.
Toilet papers, cleansing or facial tissue.
5%
5%
H.S. CODE
3303.0000.00
3304.3000.00 and 3307
2202.1000.00 2202.9000.91 - 2202.9000.99;
2009.1100.12 to 2009.9000.99
3401 or 3402
2203.0010.00 and 2203.0090.00
2204.1000.00 2205.9000
1902.1100 1902.3000
2206.0000.00 - 2209.0000.00
2402.1000 - 2402.9000
2403.1000 2403.9900.00
4911.9990.91
4808.1000,
4819.1000 4819.2000
4818.1000 4818.9000
DESCRIPTIONS
541
5%
SCHEDULE 6
EXPORT PROHIBITION LIST
1.
2.
3.
4.
5.
6.
7.
8.
Maize (H.S. 5010.1000.00 5010.9000.00)

Unprocessed Rubber Latex and Lump (H.S. 4001.1000.00 4001.3000.00)
Raw Hide/Skin including Wet Blue and unprocessed Leather (H.S. 4101.2000.00 4106.9200.00)
Timber, Rough/Sawn (H.S. 4401.1000.00, 4403.1000.00 4403.9000.00, 4407.500.00 4407.9900.00) excluding railway
slippers. (4406.1000-9000) and furniture componenets.
Scrap Metal (Chapter 72 81)
Artifacts & Antinquities
Wildlife Animal classified as endangered spicies and their products e.g. Crocodile, Elephant, Lizard etc.
All goods imported.
SCHEDULE 7
GOODS EXEMPTED FROM EXCISE DUTY
(a)
(b)
(c)
The following goods are exempted from excise duty

goods exported;
goods used in the manufacture of other excisable products where excise duty will be paid on the final products; and
goods which have become spoilt or otherwise unfit for use prior to delivery from the entered premises and so certified
by the appropriate health officer or otherwise so established to the satisfaction of the Comptroller General of Customs
and Excise.
SCHEDULE 8
VALUE OF GOODS FOR THE PURPOSES OF EXCISE DUTY
The value of goods liable to excise duty shall be:
(a)
(b)
(c)
(d)
(e)
the price declared by the manufacturer to be the price, exclusive of excise duty and before reduction of trade
discounts, at which the goods liable to duty are ordinarily sold by him ex-factory; or
the distributors wholesale price, where the manufacturer is a distributor or where the manufacturer and the
distributor are associated companies; or
the retail price, where the associated company or the manufacturer sells retail; or
if it appears to the Board that the price so declared is less than the cost of manufacture of the goods and all profits
taken or to be taken by the manufacturer in respect thereof, a sum which, in the opinion of the Board is equal to
such cost together with such profit; or
in the case of cigarettes:(i) the manufacturers net ex-factory price excludes excise; orif it appears to the Board that the price so declared is less
than the cost of manufacture of the cigarettes together with the excise duty thereon; and all profits taken or to be
taken by the manufacturer in respect thereof, then a sum which in the opinion of the Board is equal to such costs
together with such excise duty and profits.
OTHER GOODS AND SERVICES EXEMPTED FROM VAT, UNDER THE VAT
542
DECREE NO. 52 OF 1993, FEDERAL GOVERNMENT IMPORT DUTY FREE CONCESSION

SCHEDULE II OF THE CUSTOMS AND EXCISE TARIFF
(a)
EXEMPTED DIPLOMATIC GOODS (Based on Federal Government Duty Free Concessions)

1.
Aircrafts, their parts and ancillary equipment (air-conditioning plant, catering equipment, engine starting trolleys etc.)
2.
Films of educational, scientific and cultural character imported by United Nations or any of its Agencies;
3.
Fuel, lubricants and similar products to be used solely in the operation of aircraft of the armed forces or civil aircraft
registered in a country recognized by Nigeria;
4.
Goods imported by voluntary organization e.g. Nigerian Red Cross Society;
5.
Goods for donation to charity;
6.
Goods imported for the President, Commander-in-Chief of the Armed Forces of Nigeria;
7.
Goods imported for Consular Officers;
8.
Diplomatic Privileged Importations;
9.
Technical assistance (Based on Customs Personal Effect Standards);
5.
Passengers baggage (e.g. passengers personal and household accompanying luggage);
11. Patterns and samples, cut, mutilated, spoiled or otherwise rendered unmerchantable (based on Customs Standard);
12. Personal effects;
13. Scientific specimens, imported for public exhibition, study or research;
14. Foodstuff;
15. Church and Mosque equipment;
16. Life-saving vehicles appliances including ambulances;
17. Medicinal preparations
18. Specialised Hospital and surgical equipment;
19. Military hardware and uniform;

20. Arms and Ammunitions imported by the Nigeria Police Force;
21. Plant and machinery imported for use by companies located within the Export Processing Zone (EPZ);
22. Imported goods intended for duty free shops;
23. Goods and services consumed by Diplomats, Embassies, Foreign Missions which have reciprocal agreements with
Nigeria;
24. Goods donated or obtained free under a technical assistance programmes from donor international bodies or countries;
(b)
List of Services Exempted From VAT.

1.
Medical and health care services;
2.
Services rendered by Community Banks, Peoples Bank and Mortgage Institutions (interest earnings on loans
by commercial bank and premiums paid to insurance companies are not Vatable;
3.
4.
5.
6.
Performance conducted by educational institutions as part of learning;

Social services (orphanages, charities, and fire fighting);
Pure postal service (excluding giro services);
Religious services;
543
7.
8.
9.
(c)
Non-commercial cultural services;

Overseas air transportation;
Public telephone (coin operated) and telegram services. This does not include private telephone or telephone
used for business or commercial purposes.
Other Exempted Goods and Services which by Inference Fall within Categories (a) and (b) above.
1.
Edible or table salt;
2.
Water;
3.
Salary or wages from employment or directors emolument from appointment;
4.
Hobby activities;
5.
Private transactions, for example, the occasional sale of domestic or household articles, furnishing, personal
effects or private motor vehicles, and
6.
House rent (i.e. rent on residential accommodation only).
INTERNATIONAL CONVENTION ON
THE HARMONIZED COMMODITY DESCRIPTION
AND CODING SYSTEM
(done at Brussels on 14 June 1983)

PREAMBLE
The Contracting Parties to this Convention, established under the auspices of the Customs Co-operation Council,
Desiring to facilitate international trade, Desiring to facilitate the collection, comparison and analysis of statistics, in
particular those on international trade, Desiring to reduce the expense incurred by redescribing, reclassifying and recoding
goods as they move from one classification system to another in the course of international trade and to facilitate the
standardization of trade documentation and the transmission of data, Considering that changes in technology and the patterns
of international trade require extensive modifications to the Convention on Nomenclature for the Classification of Goods in
Customs Tariffs, done at Brussels on 15 December 1950, Considering also that the degree of detail required for Customs and
statistical purposes by Governments and trade interests has increased far beyond that provided by the Nomenclature annexed
to the above-mentioned Convention,Considering the importance of accurate and comparable data for the purposes of
international trade negotiations, Considering that the Harmonized System is intended to be used for the purposes of freight
tariffs and transport statistics of the various modes of transport, Considering that the Harmonized System is intended to be
incorporated into commercial commodity description and coding systems to the greatest extent possible, Considering that the
Harmonized System is intended to promote as close a correlation as possible between import and export trade statistics and
544
production statistics, Considering that a close correlation should be maintained between the Harmonized System and the
Standard International Trade Classification (SITC) of the United Nations,
Considering the desirability of meeting the aforementioned needs through a combined tariff/statistical nomenclature, suitable
for use by the various interests concerned with international trade, Considering the importance of ensuring that the Harmonized
System is kept up-to-date in the light of changes in technology or in patterns of international trade, Having taken into
consideration the work accomplished in this sphere by the Harmonized System Committee set up by the Customs Co-operation
Council, Considering that while the above-mentioned Nomenclature Convention has proved an effective instrument in the
attainment of some of these objectives, the best way to achieve the desired results in this respect is to conclude a new
international Convention, Have agreed as follows;
ARTICLE 1
Definitions
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
For the purpose of this Convention :

the Harmonized Commodity Description and Coding System, hereinafter referred to as the Harmonized System, means
the Nomenclature comprising the headings and subheadings and their related numerical codes, the Section, Chapter and
Subheading Notes and the General Rules for the interpretation of the Harmonized System, set out in the Annex to this
Convention;
Customs tariff nomenclature means the nomenclature established under the legislation of a Contracting Party for the
purposes of levying duties of Customs on imported goods;
statistical nomenclatures means goods nomenclatures established by a Contracting Party for the collection of data for
import and export trade statistics;
combined tariff/statistical nomenclature means a nomenclature, integrating Customs tariff and statistical nomenclatures,
legally required by a Contracting Party for the declaration of goods at importation;
the Convention establishing the Council means the Convention establishing a Customs Co-operation Council, done at
Brussels on 15 December 1950;
the Council means the Customs Co-operation Council referred to in paragraph (e) above;
the Secretary General means the Secretary General of the Council;
the term ratification means ratification, acceptance or approval.
ARTICLE 2
The Annex
The Annex to this Convention shall form an integral part thereof, and any reference to the Convention shall include a
reference to the Annex.
ARTICLE 3
Obligations of Contracting Parties
1.
Subject to the exceptions enumerated in Article 4 :

(a)
Each Contracting Party undertakes, except as provided in subparagraph (c) of this paragraph, that from the date on
which this Convention enters into force in respect of it, its Customs tariff and statistical nomenclatures shall be in
conformity with the Harmonized System. It thus undertakes that, in respect of its Customs tariff and statistical
nomenclatures :
(i) it shall use all the headings and subheadings of the Harmonized System without addition or modification,
together with their related numerical codes;
(ii) it shall apply the General Rules for the interpretation of the Harmonized System and all the Section, Chapter
and Subheading Notes, and shall not modify the scope of the Sections, Chapters, headings or subheadings of the
Harmonized System; and
(iii) it shall follow the numerical sequence of the Harmonized System;
545
(b)
2.
3.
Each Contracting Party shall also make publicly available its import and export trade statistics in conformity with
the six-digit codes of the Harmonized System, or, on the initiative of the Contracting Party, beyond that level, to the
extent that publication is not precluded for exceptional reasons such as commercial confidentiality or national
security;
(c) Nothing in this Article shall require a Contracting Party to use the subheadings of the Harmonized System in its
Customs tariff nomenclature provided that it meets the obligations at (a) (i), (a) (ii) and (a) (iii) above in a combined
tariff/statistical nomenclature.
In complying with the undertakings at paragraph 1 (a) of this Article, each Contracting Party may make such textual
adaptations as may be necessary to give effect to the Harmonized System in its domestic law.
Nothing in this Article shall prevent a Contracting Party from establishing, in its Customs tariff or statistical nomenclatures,
subdivisions classifying goods beyond the level of the Harmonized System, provided that any such subdivision is added and
coded at a level beyond that of the six-digit numerical code set out in the Annex to this Convention.
ARTICLE 4
Partial application by developing countries
1.
2.
3.
4.
5.
6.
Any developing country Contracting Party may delay its application of some or all of the subheadings of the Harmonized
System for such period as may be necessary, having regard to its pattern of international trade or its administrative
resources.
A developing country Contracting Party which elects to apply the Harmonized System partially under the provisions of this
Article agrees to make its best efforts towards the application of the full six-digit Harmonized System within five years of
the date on which this Convention enters into force in respect of it or within such further period as it may consider
necessary having regard to the provisions of paragraph 1 of this Article.
A developing country Contracting Party which elects to apply the Harmonized System partially under the provisions of this
Article shall apply all or none of the two-dash subheadings of any one one-dash subheading or all or none of the one-dash
subheadings of any one heading. In such cases of partial application, the sixth digit or the fifth and sixth digits of that
part of the Harmonized System code not applied shall be replaced by 0 or 00 respectively.
A developing country which elects to apply the Harmonized System partially under the provisions of this Article shall on
becoming a Contracting Party notify the Secretary General of those subheadings which it will not apply on the date when
this Convention enters into force in respect of it and shall also notify the Secretary General of those subheadings which it
applies thereafter.
Any developing country which elects to apply the Harmonized System partially under the provisions of this Article may on
becoming a Contracting Party notify the Secretary General that it formally undertakes to apply the full six-digit Harmonized
System within three years of the date when this Convention enters into force in respect of it.
Any developing country Contracting Party which partially applies the Harmonized System under the provisions of this
Article shall be relieved from its obligations under Article 3 in relation to the subheadings not applied.
ARTICLE 5
Technical assistance for developing countries
Developed country Contracting Parties shall furnish to developing countries that so request, technical assistance on mutually
agreed terms in respect of, inter alia, training of personnel, transposing their existing nomenclatures to the Harmonized
System and advice on keeping their systems so transposed up-to-date with amendments to the Harmonized System or on
applying the provisions of this Convention.
ARTICLE 6
Harmonized System Committee
1.
2.
There shall be established under this Convention a Committee to be known as the Harmonized System Committee, composed
of representatives from each of the Contracting Parties.
It shall normally meet at least twice each year.
546
3.
4.
5.
6.
7.
8.
Its meetings shall be convened by the Secretary General and, unless the Contracting Parties otherwise decide, shall be held
at the Headquarters of the Council.
In the Harmonized System Committee each Contracting Party shall have the right to one vote; nevertheless, for the purposes
of this Convention and without prejudice to any future Convention, where a Customs or Economic Union as well as one or
more of its Member States are Contracting Parties such Contracting Parties shall together exercise only one vote. Similarly,
where all the Member States of a Customs or Economic Union which is eligible to become a Contracting Party under the
provisions of Article 11 (b) become Contracting Parties, they shall together exercise only one vote.
The Harmonized System Committee shall elect its own Chairman and one or more Vice-Chairmen.
It shall draw up its own Rules of Procedure by decision taken by not less than two-thirds of the votes attributed to its
members. The Rules of Procedure so drawn up shall be approved by the Council.
It shall invite such intergovernmental or other international organizations as it may consider appropriate to participate as
observers in its work.
It shall set up Sub-Committees or Working Parties as needed, having regard, in particular, to the provisions of paragraph 1
(a) of Article 7, and it shall determine the membership, voting rights and Rules of Procedure for such Sub-Committees or
Working Parties.
ARTICLE 7
Functions of the Committee
1.
The Harmonized System Committee, having regard to the provisions of Article 8, shall have the following functions :
(a) to propose such amendments to this Convention as may be considered desirable, having regard, in particular, to the
needs of users and to changes in technology or in patterns of international trade;
(b) to prepare Explanatory Notes, Classification Opinions or other advice as guides to the interpretation of the Harmonized
System;
(c) to prepare recommendations to secure uniformity in the interpretation and application of the Harmonized System;
(d) to collate and circulate information concerning the application of the Harmonized System;
(e) on its own initiative or on request, to furnish information or guidance on any matters concerning the classification of
goods in the Harmonized System to Contracting Parties, to Members of the Council and to such intergovernmental or
other international organizations as the Committee may consider appropriate;
(f) to present Reports to each Session of the Council concerning its activities, including proposed amendments, Explanatory
Notes, Classification Opinions and other advice;
(g) to exercise such other powers and functions in relation to the Harmonized System as the Council or the Contracting
Parties may deem necessary.
2.
Administrative decisions of the Harmonized System Committee having budgetary implications shall be subject to approval by
the Council.
ARTICLE 8
Role of the Council
1.
The Council shall examine proposals for amendment of this Convention, prepared by the Harmonized System Committee, and
recommend them to the Contracting Parties under the procedure of Article 16 unless any Council Member which is a
Contracting Party to this Convention requests that the proposals or any part thereof be referred to the Committee for reexamination.
2.
The Explanatory Notes, Classification Opinions, other advice on the interpretation of the Harmonized System and
recommendations to secure uniformity in the interpretation and application of the Harmonized System, prepared during a
session of the Harmonized System Committee under the provisions of paragraph l of Article 7, shall be deemed to be
approved by the Council if, not later than the end of the second month following the month during which that session was
closed, no Contracting Party to this Convention has notified the Secretary General that it requests that such matter be
referred to the Council.
547
3.
Where a matter is referred to the Council under the provisions of paragraph 2 of this Article, the Council shall approve
such Explanatory Notes, Classification Opinions, other advice or recommendations, unless any Council Member which is a
Contracting Party to this Convention requests that they be referred in whole or part to the Committee for re-examination.
ARTICLE 9
Rates of Customs duty
The Contracting Parties do not assume by this Convention any obligation in relation to rates of Customs duty.
ARTICLE 5
Settlement of disputes
1.
Any dispute between Contracting Parties concerning the interpretation or application of this
Convention shall, so far as possible, be settled by negotiation between them.
2.
Any dispute which is not so settled shall be referred by the Parties to the dispute to the
Harmonized System Committee which shall thereupon consider the dispute and make recommendations for its
settlement.
3.
If the Harmonized System Committee is unable to settle the dispute, it shall refer the matter to the Council which
shall make recommendations in conformity with Article III (e) of the Convention establishing the Council.
4.
The Parties to the dispute may agree in advance to accept the recommendations of the Committee or the Council as
bindi
ARTICLE 11
Eligibility to become a Contracting Party
The following are eligible to become Contracting Parties to this Convention:
(a)
(b)
c)
Member States of the Council;

Customs or Economic Unions to which competence has been transferred to enter into treaties in respect of some or all of
the matters governed by this Convention; and
Any other State to which an invitation to that effect has been addressed by the Secretary General at the direction of the
Council.
ARTICLE 12
Procedure for becoming a Contracting Party
1.
2.
3.
Any eligible State or Customs or Economic Union may become a Contracting Party to this Convention :
(a) by signing it without reservation of ratification;
(b) by depositing an instrument of ratification after having signed the Convention subject to ratification; or
(c) by acceding to it after the Convention has ceased to be open for signature.
This Convention shall be open for signature until 31 December 1986 at the Headquarters of the Council in Brussels by the
States and Customs or Economic Unions referred to in Article 11. Thereafter, it shall be open for their accession.
The instruments of ratification or accession shall be deposited with the Secretary General.
ARTICLE 13
Entry into force
1.
This Convention shall enter into force on the first of January which falls at least twelve months but not more than twentyfour months after a minimum of seventeen States or Customs or Economic Unions referred to in Article 11 above have
signed it without reservation of ratification or have deposited their instruments of ratification or accession, but not before
1 January 1987.
2.
For any State or Customs or Economic Union signing without reservation of ratification, ratifying or acceding to this
Convention after the minimum number specified in paragraph 1 of this Article is reached, this Convention shall enter into
force on the first of January which falls at least twelve months but not more than twenty-four months after it has signed
548
the Convention without reservation of ratification or has deposited its instrument of ratification or accession, unless it
specifies an earlier date. However, the date of entry into force under the provisions of this paragraph shall not be earlier
than the date of entry into force provided for in paragraph 1 of this Article.
ARTICLE 14
Application by dependent territories
1.
Any State may, at the time of becoming a Contracting Party to this Convention, or at any time thereafter, declare by
notification given to the Secretary General that the Convention shall extend to all or any of the territories for whose
international relations it is responsible, named in its notification. Such notification shall take effect on the first of
January which falls at least twelve months but not more than twenty-four months after the date of the receipt thereof
by the Secretary General, unless an earlier date is specified in the notification. However, this Convention shall not
apply to such territories before it has entered into force for the State concerned.
2.
This Convention shall cease to have effect for a named territory on the date when the Contracting Party ceases to be
responsible for the international relations of that territory or on such earlier date as may be notified to the Secretary
General under the procedure of Article 15.
ARTICLE 15
Denunciation
This Convention is of unlimited duration. Nevertheless any Contracting Party may denounce it and such denunciation shall
take effect one year after the receipt of the instrument of denunciation by the Secretary General, unless a later date is
specified therein.
ARTICLE 16
Amendment procedure
1. The Council may recommend amendments to this Convention to the Contracting Parties.
2. Any Contracting Party may notify the Secretary General of an objection to a recommended amendment and may
subsequently withdraw such objection within the period specified in paragraph 3 of this Article.
3. Any recommended amendment shall be deemed to be accepted six months after the date of its notification by the Secretary
General provided that there is no objection outstanding at the end of this period.
4.
Accepted amendments shall enter into force for all Contracting Parties on one of the following dates :
(a) where the recommended amendment is notified before 1 April, the date shall be the first of January of the second year
following the date of such notification,
or
(b) where the recommended amendment is notified on or after 1 April, the date shall be the first of January of the third
year following the date of such notification.
5.
The statistical nomenclatures of each Contracting Party and its Customs tariff nomenclature or, in the case provided for
under paragraph 1 (c) of Article 3, its combined tariff/statistical nomenclature, shall be brought into conformity with the
amended Harmonized System on the date specified in paragraph 4 of this Article.
Any State or Customs or Economic Union signing without reservation of ratification, ratifying or acceding to this Convention
shall be deemed to have accepted any amendments thereto which, at the date when it becomes a Contracting Party, have
entered into force or have been accepted under the provisions of paragraph 3 of this Article.
6.
ARTICLE 17
Rights of Contracting Parties in respect of the Harmonized System
On any matter affecting the Harmonized System, paragraph 4 of Article 6, Article 8 and paragraph 2 of Article 16 shall
confer rights on a Contracting Party :
(a)
in respect of all parts of the Harmonized System which it applies under the provisions of this Convention; or
(b)
until the date when this Convention enters into force in respect of it in accordance with the provisions of Article 13,
549
in respect of all parts of the Harmonized System which it is obligated to apply at that date under the provisions of
this Convention; or
(c)
in respect of all parts of the Harmonized System, provided that it has formally undertaken to apply the full six-digit
Harmonized System within the period of three years referred to in paragraph 5 of Article 4 and until the expiration
of that period.
ARTICLE 18
Reservations
No reservations to this Convention shall be permitted.
ARTICLE 19
Notifications by the Secretary General
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
The Secretary General shall notify Contracting Parties, other signatory States, Member States of the Council which are not
Contracting Parties to this Convention, and the Secretary General of the United Nations, of the following :
Notifications under Article 4;
Signatures, ratifications and accessions as referred to in Article 12;
The date on which the Convention shall enter into force in accordance with Article 13;
Notifications under Article 14;
Denunciations under Article 15;
Amendments to the Convention recommended under Article 16;
Objections in respect of recommended amendments under Article 16, and, where appropriate, their withdrawal; and
Amendments accepted under Article 16, and the date of their entry into force.
550
PROTOCOL OF AMENDMENT TO
551
THE INTERNATIONAL CONVENTION ON THE HARMONIZED

COMMODITY DESCRIPTION AND CODING SYSTEM
(done at Brussels on 24 June 1986)
The Contracting Parties to the Convention establishing a Customs Co-operation Council signed in Brussels on 15 December
1950 and the European Economic Community,
Considering that it is desirable to bring the International Convention on the Harmonized Commodity Description and Coding
System (done at Brussels on 14 June 1983) into force on 1 January 1988, Considering that, unless Article 13 of the said
Convention is amended, the entry into force of the Convention on that date will remain uncertain,
Have agreed as follows :
Article 1
Paragraph 1 of Article 13 of the International Convention on the Harmonized Commodity Description and Coding System
done at Brussels on 14 June 1983 (hereinafter referred to as the Convention) shall be replaced by the following text :
1. This Convention shall enter into force on the earliest first of January which falls at least three months after a
minimum of seventeen States or Customs or Economic Unions referred to in Article 11 above have signed it without
reservation of ratification or have deposited their instruments of ratification or accession, but not before 1 January 1988.
Article 2
A.
The present Protocol shall enter into force simultaneously with the Convention provided that a minimum of seventeen States
or Customs or Economic Unions referred to in Article 11 of the Convention have deposited their instruments of acceptance
of the Protocol with the Secretary General of the Customs Co-operation Council. However, no State or Customs or Economic
Union may deposit its instrument of acceptance of the present Protocol unless it has previously signed or signs at the same
time the Convention without reservation of ratification or has previously deposited or deposits at the same time its
instrument of ratification of, or of accession to, the Convention.
B.
Any State or Customs or Economic Union becoming a Contracting Party to the Convention after the entry into force of the
present Protocol under paragraph A above shall be a Contracting Party to the Convention as amended by the Protocol.
RECOMMENDATIONS
CONCERNING THE AMENDMENT OF THE HARMONIZED SYSTEM
The Annex to the International Convention on the Harmonized Commodity Description and Coding System, concluded in
Brussels on 14 June 1983, has been amended, under the terms of Article 16 of that Convention, by the following
Recommendations :
Recommendation dated 5 July 1989.
This Recommendation entered into force on 1 January 1992.
Recommendation dated 6 July 1993.
Recommendation dated 25 June 1999.
Recommendation dated 26 June 2004.
552

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CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

General rules for the interpretation of the Harmonized System.

Excise Tariff, etc

20. Citation, repeals and interpretation

The Customs, Excise Tariff, etc. (Consolidation) Act is hereby repealed.

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT.

[1st March, 1995]

Customs duties of goods imported into or exported from Nigeria.

General rules for the interpretation of the Harmonized System.

Classification of goods imported

Charge of import duty.

Partial exemption of fish from import duty

caught, processed and landed; or

Concession for utilization of Nigerian gas

Exemption from import duty

Goods prohibited from being imported

Restriction on importation of arms and ammunitions

Goods absolutely prohibited for exportation

Restriction on modification of duty imposed on goods, etc.

impose, vary or remove any duty or levy;

Effect of enactment reducing or removing duty.

in the case of a removed dutyi.

Excess duty to be repaid

Effect of increase of duty or reduction

Duty on goods imported in containers

Importation of prohibited goods

Columns that may or may not form part of Act

CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION)

Lac; gums, resins and other vegetable saps and extracts.

Raw hides and skins (other than furskins) and leather.

Wood and articles of wood; wood charcoal.

Footwear, gaiters and the like; parts of such articles.

68 Articles of stone, plaster, cement, asbestos, mica or similar materials.

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

thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

Arms and ammunition; parts and accessories thereof.

ABBREVIATIONS AND SYMBOLS

means one thousand five hundred grams per square metre

Cultures of micro-organisms and other products of heading 30.02; and

2. - Animals of heading 95.08.

Live horses, asses, mules and hinnies.

- Pure-bred breeding animals.

Live bovine animals

- Pure-bred breeding animals...

- Pure-bred breeding animals....

-- Weighing less than 50kg...

-- Weighing more than 50kg......

Live Sheep and goats.

-- Pure bred breeding animals.

Live poultry, that is to say, fowls of the

-- Fowls of the speciesGallus domesticus.

-- Fowls of the speciesGallus domesticus ..

Other Live animals :

-- Whales, dolphins and porpoises (mammals of the

---- Other ...

-- Reptiles (including snakes and turtles)....

-- Psittaciformes (including parrots, parakeets, macaws

Chapter does not cover: